1. In February 2011, the Company "Sputnik" in the field tax audit has received the inspectors' claim for documents provided by the Company during the inspection desk tax audit in 2009. The taxpayer refused to submit the documents on the grounds that they had previously been granted tax authority. Ltd was prosecuted for tax violations under Article 126 of the Tax Code to claim 1.
Are the actions of the tax authority?
2. After the introduction in relation to the unitary enterprise bankruptcy procedure (supervision) tax authority conducted a tax inspection. The audit company was drawn to the tax liability of a fine for illegal non-transfer of personal income tax. Accrued interest on the amount of arrears; then the amount of interest was presented for collection from the current account of the enterprise.
Subject to any collection instruction execution in this case outside of bankruptcy proceedings?
3. The Federal Service for State Registration, Cadastre and Cartography Federal Tax Service refused to present documents on Operations with real estate of "Carat", pointing out that the tax authority does not have the right to receive these documents, even during the tax control measures.
The extent to which the tax authority has the right to obtain information and documents on real estate auditee - the taxpayer?
4. SP Sinitsin to submit a tax return. Some time later, he found an arithmetic error, do not lead to an underestimation of the amount of tax, and submitted a revised declaration to the IRS. A member of the tax authority refused to accept a revised declaration, and put down her copy of the mark on the acceptance, rejection explaining the lack of supporting documents.
Evaluate the validity of the position of the employee Tax Inspectorate.
5. LLC "Garnet Bracelet" appealed against the decision of the inspection of prosecutions for tax offenses, which asked to recognize a decision null and void in its entirety (episodes of VAT, income tax, personal income tax). However, arguments were presented only in terms of episodes (on personal income tax and VAT). Management of Federal Tax Service has left the appeal without satisfaction. Ltd. entitled to appeal against the decision of tax inspection in full, as observed obligatory pretrial procedure of appeal? Either the pre-trial procedure of appeal met only part of the solution?
6. LLC "Contract" appealed to the court to invalidate the decision of the Federal Tax Service Inspectorate for the seizure of documents received during the ATC staff with field tax audit. Inspection of a reasoned decision the need for handwriting examination because signatures of the leaders of counterparties on scripts contracts, invoices and acceptance certificates are not the same, suggesting the possibility of fictitious transactions. Society, in turn, referred to the provision of certified true copies and the absence of grounds for seizure of originals, all the more so in the order specified on the threat posed to their eventual destruction, concealment or substitution.
Rate the legality of actions of inspection and the prospects of challenging the decision of the seizure of documents in court.
7. Commercial bank did not fulfill collection orders of tax authority to write off from the accounts of the debtor company in connection with the incorrect details of payment documents, does not allow banking operations, as well as due to the fact that during the presentation of orders Ltd. is in the stage of bankruptcy (bankruptcy production). The tax authority has drawn the bank liable under Art. 135 of the Tax Code and the same decision, have the obligation to transfer to the budget named in the collection order payments. Is it right to the specified requirements?