Problems of protecting the rights of taxpayers in the framework of examining the materials of a tax audit and making a decision by a tax authority

Maxim Igorevich Zimulkin,F.V Fetyukov

doi:10.1051/shsconf/202213400118

Abstract

The subject of the study is the Russian Federation legislation, case law, as well as domestic and foreign doctrine, which allow us to establish the main problems of determining the concept of procedural norms’ materiality of breach when examining the materials of a tax audit and making a decision by a tax authority. The object of the study is public relations on the examination of the materials of the tax audit and the decision of the tax authority on the audit results. The author examines in detail the legal aspects related to the procedural issues of notifying the taxpayer related to the place and time of tax authority’s examination of the audit materials, compliance of the decision with the procedural requirements of the law, compliance with the deadlines for examination of the tax audit materials and making a decision on them, as well as additional tax control measures. The author pays special attention to the problems of qualification of procedural violations as significant ones, entailing the cancellation of the decision of the tax authority. The author formulates the criterion of procedural norms’ materiality of breach of the Russian Federation legislation on taxes and fees when considering the materials of a tax audit and making a decision by the tax authority.

Highlights

The modern Russian legal doctrine is based upon the indisputable relevance of procedural norms of the legislation of the Russian Federation on taxes and fees
The procedure for examining materials of a tax audit and making a decision is provided in Article 101 of the Tax Code of the Russian Federation [2]
Certain aspects of the application of Article 101 of the Tax Code of the Russian Federation are explained by various acts of interpretation

Summary

Introduction

The modern Russian legal doctrine is based upon the indisputable relevance of procedural norms of the legislation of the Russian Federation on taxes and fees These norms are significant when examining the tax audit materials and deciding by the tax authority [1]. The procedure for examining the audit materials and making a decision is regulated in the tax legislation of the Russian Federation in the most detail This circumstance can be explained by the special significance of the taxpayer’s procedural actions under consideration. The vast majority of tax disputes related to the application of procedural norms arise from the disagreements between taxpayers and tax authorities at the stage of examining the materials of the audit and making a decision. It is considered necessary to consider the main problems of defining the concept of materiality of breach of procedural norms when examining the materials of a tax audit and making a decision by the tax authority

Materials and methods

Results

Conclusion