Media: FNS will no longer accept declarations arithmetic mistakes
Tax returns that contain math errors, will be considered to be invalid, and the deadline for the correction of errors will be reduced to five days, writes on Thursday the newspaper "Vedomosti" with reference to amendments to the tax code.
"Tax lawyers, familiar with the document, shocked by this proposal," - says the publication.
The essence of the Desk audit is to verify the correctness of Declaration of the tax base and paying tax with the aim of establishing how the taxpayer properly applies the law, explained to the newspaper partner of KPMG in Russia and the CIS Mikhail Orlov. Moreover, paragraph 3 of article 88 NK directly specifies that in case of detecting errors, the tax authority sends a request for five days to give the necessary explanations or to make appropriate corrections within the prescribed period, but does not consider this fact as a reason to consider the Declaration filed.
Now the tax Declaration serves as a company for tax purposes, and citizens in the sale, rental and receiving a gift of real estate or a car, and if you win the lottery or receiving benefits abroad. Error when submitting declarations, including arithmetic, occur, but most often they are not intentional and occur because of inattention or incompetence of the employee, the lawyer-expert tax division KG "Senate" Les Boldyrev. While intentionally distorting the data in the Declaration is very risky – that involves fiscal, administrative and even criminal liability.
Moreover, the common situation, when the taxpayer is simply no way to correctly calculate your tax payments. "For example, they may lack the necessary documents confirming the costs incurred or the reasonableness of the deductions. Also, there are cases when delayed invoicing-invoices from the contractor" – provides examples of partner tax practice of CMS Russia Gayk Safaryan. In such situations, the taxpayer, to avoid penalties for failure to provide tax returns, may file a zero return or a Declaration from the intermediate data, subsequently reflecting the correct figures in the revised Declaration.
Now such actions are not a violation of tax laws, said the lawyer, but allow the taxpayer to act in accordance with their own benefits.
Prepared by the government amendments put taxpayers in a deliberately vulnerable position, ascertain professionals. "First, immediately, the taxpayer is regarded as a violator of norms of the legislation and could be prosecuted for tax offences under article 119 NK for failure to submit tax returns – draws the attention of Mikhail Orlov. – Secondly, officials of the taxpayer can be subjects of criminal prosecution as "non-Declaration" is one of the signs of committing tax crimes."