Sending requirements and other documents to the taxpayer from the Federal Tax Service

The procedure for submitting claims is established by the following orders of the Federal Tax Service:

• dated February 27, 2021 N ММВ-7-8/ [email protected] ;
• dated April 15, 2015 N ММВ-7-2/ [email protected] ;
• dated February 17, 2011 No. ММВ-7-2/ [email protected]

In accordance with Article 23, paragraph 5.1 of the Tax Code of the Russian Federation as amended by Article 10 134-FZ dated June 28, 2013, taxpayers who are required to submit tax returns electronically must ensure the possibility of receiving requirements in electronic form, and are also required to submit a receipt to the tax authority acceptance of such documents in electronic form within six days from the date of their sending by the tax authority.

The following can be transmitted electronically:

1. Documents used by the tax authority in the exercise of its powers. For example, decisions made during tax control; notifications about calling the taxpayer; decisions on refund of VAT and excise taxes;

2. Requirements for the provision of documents (information). For example, documents about the taxpayer, fee payer and tax agent;

3. Requirements for payment of taxes, fees, penalties, fines.

You can view the full list of documents in the Appendix to the Order of the Federal Tax Service of the Russian Federation dated April 15, 2015 N ММВ-7-2/ [email protected]

Deadlines for preparing documents for tax requirements

The taxpayer is obliged to submit documents within the time limits established by Art. 88 and 93 of the Tax Code of the Russian Federation. Typically this period is 5 working days from the date of receipt of the order from the Federal Tax Service. For example, if the request was received on 12/21/20 (Monday), then the countdown of five working days will begin on Tuesday 12/22/20, and the last day in this case is 12/28/20. During this period, all copies should be prepared and submitted to the Federal Tax Service in person, via telecommunication channels or by Russian Post.

If the Federal Tax Service requires justification for a particular amount in the declaration, it should be taken into account that the deadline for responding to a request for explanations is five working days. During this period, the taxpayer is required to submit a letter explaining the amounts indicated in the reporting, or submit an updated declaration.

If the Federal Tax Service conducts a counter-audit in order to clarify the legality of the VAT refund, then at the same period copies of the documents specified in the order should be submitted. To do this, it is not necessary to go to the inspection: the Tax Code of the Russian Federation provides for the possibility of submitting a response in electronic form (clause 2 of Article 93 of the Tax Code of the Russian Federation).

For requests received as part of a tax audit, a response must be prepared within 10 working days. Such audits are usually carried out on income tax or insurance premiums.

Please note the response times for various types of checks:

Response to the request of the Federal Tax Service to provide clarifications on VAT (tax) in 2021 - deadlines, sample

From 2021, any responses to the VAT requirements of the tax authority are made only electronically. It will not be possible to send a response in paper form; it will be considered unsubmitted.

Violation of this requirement may result in administrative penalties, namely a fine in accordance with the Code of Administrative Offenses of the Russian Federation. The answer will be provided strictly in the established format provided by the legislator.

Important aspects

When conducting desk audits, the tax service has the right to send the payer requests for clarification of certain points from the VAT returns.

But if previously such a response could be sent in paper form, now it can only be made in the format of an electronic document and sent through the appropriate forms.

If the response to the request is sent in paper form, it will not be considered. The norms of the current legislation, as well as established judicial practice, directly speak about this.

There are three main types of requirements for providing any explanations on VAT, including:

1. According to control ratios.
2. By discrepancies and counterparties.
3. About information that was not included in the sales book.

Each type of requirement has its own response format. The requirements may be of a different nature, but then there is no special response form, but perhaps it will be developed later.

The legislator established that from the moment of receipt of the notification the person has six working days to send postal documents confirming the receipt of the request to the tax office.

After this, another five working days are set for filing a response. All document flow will be carried out only in electronic form.

This helps to significantly speed up the process, as well as simplify it and reduce the likelihood of data loss.

Main reasons for requesting clarification

At the moment, there are three main reasons for which you will need to respond to the Federal Tax Service's request for clarification on VAT.

The first situation is based on control ratios. Such a requirement is sent when the Federal Tax Service of the Russian Federation calculates the ratios and finds inaccuracies in them.

Sent in pdf format and sent within one or two days. This requirement may contain the following information:

1. Control ratio data numbers.
2. An indication of specific violations committed by the person being inspected.
3. An indication of the legal norm that justifies the actions of the person being inspected as illegal.
4. Indication of inaccuracy in relation to the calculation formula.
5. Information indicated in the declaration.

In the response you will need to indicate the number of the ratio being checked and write an explanation about the violation.

The second situation is the presence of discrepancies with counterparties, that is, with persons with whom the person being inspected had some kind of relationship, for example, entered into contracts. Such a requirement is sent within two weeks, format - pdf and xml.

The request will necessarily contain an indication of the invoice for which contradictions and error numbers were found, which may also differ:

1. The counterparty does not have a corresponding entry in its documentation.
2. The data in the purchase book will be different from the data in the sales book.
3. Inconsistency of information in sections 10 and 11 of the payer’s declaration.
4. No indication of the error exception in the documentation.

The requirement must indicate the need for clarification. It is sent simultaneously to both parties to the transaction on which disagreements have arisen.

The response must provide an explanation for each individual invoice. It is imperative to check the data from the requirement with the originals available in the organization.

The options may be as follows:

The third situation is when some data was not included in the sales book. A person will receive a request if his counterparty has included such information, but he has not.

Such demands may come during the entire period of the desk audit, that is, within three months.

The requirement will necessarily contain the details of the counterparty, as well as the transaction that was concluded between him and the person being inspected.

The response states the following:

It is also possible that the required invoice is available, but due to an error it was not indicated in the sales book. In this case, you need to clarify the declaration and send a new version of it.

Step-by-step instruction

The response to the requirement must contain all the necessary points, that is, it must comply with the established rules.

You must follow the recommendations to do it correctly:

1. Read the notice and understand its aspects.
2. Send documents confirming receipt of the request to the Federal Tax Service within six days. From now on, the person being checked will have a five-day period to receive a response.
3. Decide, based on the submitted requirement and available documents, your own agreement or disagreement with the information presented.
4. Prepare a response to the request. If the person being inspected agrees, then you need to give an explanation of the existing violations; if you don’t agree, then you also need to justify your own position. You will need to attach documents confirming your position.
5. Send your response to the tax authority electronically.

Each situation will be fundamentally different because the circumstances will be different. In one case you will need to provide documentation, in another - an amended declaration, and so on.

Sample filling

The explanation is submitted in a strictly established form, which can be completed via VLSI. A sample explanation for the VAT return can be downloaded here.

If the answer is given in a different form, it will be considered invalid. Each type of request will have its own response format, but at the moment the form is established only in relation to three basic situations.

If other information is requested, the form can be any. If there is a discrepancy with counterparties, you need to do the following:

If we are talking about control ratios, then you will need to indicate the number of the control ratio, and then the explanations are indicated in free form.

If we are talking about explaining requirements that were not included in the sales book, then:

If the request contained other information, then the format of the response will depend on the content.

What has changed to carry out the procedure electronically?

The electronic procedure has become more unified. Now, most types of requests are responded to in a prescribed form, as required. Previously, the response was sent in free form.

The time frame for receiving a request and sending a response was also reduced, which made it possible to speed up the process of data exchange and clarification of information.

Liability for non-delivery

For failure to provide a response to the Federal Tax Service's request to provide VAT information, administrative liability is provided in the amount of five thousand rubles.

If the response is not received again, the fine will increase to twenty thousand rubles. Responsibility also arises when the response is submitted in an improper form or on paper. At this time, it must only be submitted electronically.

What is the deadline?

The legislator established that the person who received the notification must send documents confirming receipt to the Federal Tax Service within six days.

: what to pay attention to 

From the date of referral, the person will have a period of five days to prepare a response to the request. At the moment, the response to the tax office’s request for the Federal Tax Service must be sent only electronically.

No other format is allowed. The response format may differ in each case, depending on the type of request.

The person being audited must correctly fill out all data and provide documentation supporting the position.

Attention!

• Due to frequent changes in legislation, information sometimes becomes outdated faster than we can update it on the website.
• All cases are very individual and depend on many factors. Basic information does not guarantee a solution to your specific problems.

That's why FREE expert consultants work for you around the clock!

Source: //zanalogami.ru/otvet-na-trebovanie-ifns-o-predostavlenii-pojasnenij-po-nds/

How to calculate these terms

To avoid a fine, follow two rules:

• The receipt must be sent within 6 business days. days from the date of receipt of notification of receipt of the document from the Federal Tax Service;
• The taxpayer must respond to the request within 5 or 10 working days. days from the date of sending the receipt.

Sometimes accountants have a question about when a claim is considered received under the TKS:

• at the time of actual receipt (usually notification of the receipt of an administrative document from the Federal Tax Service is sent to the accountant’s phone or email);
• at the time of reading;
• on the day the receipt is sent.

This point depends on the electronic document management operator with whom the contract is concluded. In some systems, there is no need to specially generate a receipt: the document is recognized as received at the moment it is opened. Other systems allow you to send a receipt by clicking a button. Please check with your operator for these conditions.

The deadline established by law for confirming receipt of a request from the tax office is 6 working days. days. For example, if an order is received by the system on 12/18/20 (Friday), you are required to open it and familiarize yourself with the contents by 12/28/20 inclusive. Thus, the countdown begins on the working day following the day of receipt.

If the Federal Tax Service sent the document late on Friday evening, it will arrive to you on Saturday morning. Then the countdown will start from Tuesday, since the day of receipt is the first working day after sending, i.e. Monday.

An important question is how to calculate the deadline for responding to a tax demand received during the pre-holiday period. Let's assume the receipt was sent on 12/25/20, Friday. The five-day period then starts on Monday, 12/28/20, and expires on 01/11/21 (the first working day of the new year).

Deadline for the Internal Revenue Service to respond to a taxpayer’s letter

Free legal advice:

Individual informing of the taxpayer based on his written request is carried out within 30 calendar days from the date of his registration with the inspectorate of the Federal Tax Service of Russia.

If necessary, the period for consideration of a written request may be extended by the head (deputy head) of the inspection of the Federal Tax Service of Russia, but no more than 30 calendar days with the obligatory notification of the taxpayer about the extension of the period for consideration of such a request, indicating the reasons for the extension of the period no later than 3 working days before expiration of its execution period.

Source: Clause 93 of the Administrative Regulations of the Federal Tax Service for the provision of public services for free information (including in writing) to taxpayers, fee payers and tax agents about current taxes and fees, legislation on taxes and fees and regulations adopted in accordance with it acts, the procedure for calculating and paying taxes and fees, the rights and obligations of taxpayers, payers of fees and tax agents, the powers of tax authorities and their officials, as well as the acceptance of tax returns (calculations)”, approved by Order of the Ministry of Finance of the Russian Federation dated July 2, 2012 No. 99n (valid from December 9, 2012)

Categories of taxpayers: Physical. faces

Questions were asked on the website of the Tax Service (FTS). Source here (website nalog.ru).

Today: January 15, 2021 Monday - 01:52:49 Moscow time

Source: //ipipip.ru/otveti-nalogovoi/obrascheniya-v-nalogovye/90.php

Free legal advice:

The taxpayer sent a request to the tax authority related to the procedure for calculating tax. After a month, he contacted the tax authority to find out the reasons for not providing a response. It turned out that the period for consideration of this written appeal was extended by the deputy head of the inspectorate of the Federal Tax Service of Russia. Are the actions of the tax authority legal? Is the tax authority obliged to notify the taxpayer about this?

Tax authorities are obliged to inform taxpayers free of charge (including in writing) about current taxes and fees, legislation on taxes and fees and regulations adopted in accordance with it, the procedure for calculating and paying taxes and fees, as well as provide tax reporting forms and explain the procedure for filling them out (clause 4, clause 1, article 32 of the Tax Code of the Russian Federation).

The procedure for individually informing taxpayers in writing is defined in clause 4.3.2 of the Regulations for organizing work with taxpayers, payers of fees, insurance contributions for compulsory pension insurance and tax agents (hereinafter referred to as the Regulations), approved by Order of the Federal Tax Service of Russia dated 09.09.2005 N SAE-3- 01/ [email protected]

In accordance with clause 4.3.2.3 of the Regulations, a response to the taxpayer’s request must be given to him within 30 calendar days from the date the request was received by the tax authority.

Moreover, if necessary, the period for consideration of a written appeal can be extended by the deputy head, but not more than for 30 days, while simultaneously informing the applicant and indicating the reasons for the extension (clause 4.3.2.3 of the Regulations).

Consequently, the tax authority was obliged to notify the taxpayer that the period for consideration of the request submitted by him had been extended.

Free legal advice:

Source: //www.zonazakona.ru/law/consult_fin/405/

Tax response

Posts: 6,327

dated September 9, 2005 N SAE-3-01/ [email protected]

In the department for working with taxpayers, requests from taxpayers received by the tax authority in writing no later than the next day are subject to registration in the information resource of the tax authority.

4.3.2.2. If the request does not fall within the competence of the tax authorities, such requests must be sent by mail (through the department of general and financial security (general security)) within 5 days and the applicants must be informed about this.

Free legal advice:

The second copy of the letter remains for storage in the taxpayer relations department.

4.3.2.3. The response must be given to the taxpayer within 30 calendar days from the date the tax authority received the request from the taxpayer (in person or by mail). If necessary, the period for consideration of a written appeal may be extended by the deputy head, but not more than 30 days, while simultaneously informing the applicant and indicating the reasons for the extension.

4.3.2.4. The response to the request is given in a simple, clear and understandable form, indicating the full name and telephone number of the performer.

Source: //www.audit-it.ru/forum/1/432678_otvet-nalogovoy/

Source: //efridman.ru/srok-otveta-ifns-na-pismo-nalogoplatelshhika/

What to do if the taxpayer fails to keep up

If the requested volume of information is too large and time is short, the taxpayer has the right to draw up a notice about the impossibility of submitting a response within the established time frame. The notification form was approved by Appendix No. 1 to the Federal Tax Service order No. ММВ-7-2/ [email protected] dated 01/25/2017. The completed sample looks like this:

Such notification is sent no later than the day following the date of sending the receipt of receipt of the request from the tax office via telecommunication channels.

Consequences of failure to respond to the IRS request within 5 days

– Business law – Consequences of failure to provide a response to the request of the Federal Tax Service within 5 days

The need to appear can be seen from the volume of errors, contradictions and inconsistencies, the scale and complexity of the current situation, when answers to questions are needed that can only be posed after receiving answers to intermediate questions, etc. and so on.

If you are summoned to give explanations on the basis of subparagraph 4 of paragraph 1 of Article 31 of the Tax Code of the Russian Federation, in our opinion, it is better to appear at the tax authority, since failure to appear may be considered an administrative offense for which a fine of 2000 may be imposed on officials of the organization. up to 4000 rub. (Part 1 of Article 19.4 of the Administrative Code). The Federal Tax Service of Russia, in the above letter, emphasizes that this administrative liability applies only for failure to appear at the tax authority, and not for refusal to give explanations. Responsibility for failure to provide explanations to the Tax Code of the Russian Federation has not been established.

What is the penalty for failure to provide documents for a counter-inspection?

Thus, a taxpayer, having come when called by the tax authority, cannot be fined for refusing to provide explanations. At the same time, failure to provide explanations is one of the criteria for including an organization in the plan of on-site tax audits (clause 9 of Article 4 of the Order of the Federal Tax Service of Russia dated May 30.

2007 N MM-3-06/ “On approval of the Concept of the planning system for on-site tax audits”).

In addition to the situations mentioned above, tax authorities, guided by the provisions of this Concept, often require the taxpayer to conduct an analysis of tax and accounting statements according to established criteria for the risk of committing tax offenses and provide explanations on the results of such analysis.

How will tax authorities seek clarification in 2021?

Does the Tax Code establish liability for failure to provide explanations in other cases? The Tax Code does not establish liability for:

• for failure to provide explanations about property (transactions) for which tax benefits were applied (clause 6 of Article 88 of the Tax Code of the Russian Federation);
• for failure to provide explanations within the framework of an on-site tax audit or explanations requested by the tax authority when summoning the taxpayer to the tax authority.

— However, is there liability for failure to appear upon notification of a summons to the tax authority to give explanations? Yes. Part 1 of Article 19.4 of the Code of Administrative Offenses of the Russian Federation establishes administrative liability for disobedience to a legal order or requirement of an official of the body exercising state supervision (control).

Requirements of the Federal Tax Service as part of “counter” inspections

The necessary explanations must be submitted to the tax authority that requests such explanations. As a rule, explanations are sent by mail. Explanations are submitted within 5 business days from the day on which the relevant request of the tax authority is considered received.

— And if the taxpayer does not have time to provide explanations within the prescribed period. Can he apply for an extension of this period? The Tax Code does not provide grounds for extending the deadline for submitting explanations. But the taxpayer can provide explanations after the established deadline. Responsibility for missing the deadline for submitting explanations or for failure to provide explanations does not yet apply. — When is an updated declaration needed, and when can we limit ourselves to explanations? This is decided by the taxpayer himself based on the actual circumstances.

Request by tax authorities for clarifications

Important In this regard, the tax office sends a notification to provide explanations related to the declared amount of loss. According to the notice of summoning the taxpayer to provide explanations, the tax authority requests, within five days from the date of receipt of the specified message, to provide the following information: 1) an explanatory note on the reasons for the loss; 2) a list of receivables and payables indicating the amounts and names of organizations, including TIN; 3) breakdown of income, including non-sales income, reflected in the income tax return, indicating the goods sold, as well as the amounts for each type of income; 4) a detailed breakdown of all expenses, including indirect and non-operating expenses, which must contain all the details of documents confirming these expenses; 5) a copy of the organization’s accounting policy.

Source: //buh-nds.ru/posledstviya-nepredostavleniya-otveta-na-trebovanie-ifns-v-techenie-5-dnej/

What to do if you don’t have the required documents

There are often cases when the company does not have the requested invoices or contracts. This happens less often with invoices, since the VAT document flow procedure is strictly regulated. If you are missing any papers, you have three options:

1. If this is a counter-inspection, it is recommended to contact the counterparty and request the missing documentation electronically. Your counterparty is maximally interested in a favorable outcome of the control event.
2. If there was no relationship with this counterparty (sometimes tax authorities make mistakes), as a response, write a letter in free form stating that the counterparty is not in your database, no transactions were concluded with it, no payments were received or made.
3. Submit those papers that are available. If it is impossible to obtain the necessary papers, write a letter about their absence explaining the reason (for example, the documents were lost when moving to another office). In this case, you will have to pay a fine of 200 rubles. for each document not submitted (clause 1 of Article 126 of the Tax Code of the Russian Federation).

Legal documents

• Article 88 of the Tax Code of the Russian Federation. Desk tax audit
• Article 93 of the Tax Code of the Russian Federation. Requesting documents during a tax audit
• Article 8 of the Tax Code of the Russian Federation. Concept of tax, fee, insurance premiums
• Article 126 of the Tax Code of the Russian Federation. Failure to provide the tax authority with information necessary for tax control

What documents may not be submitted to the Federal Tax Service?

Inspectors have the right to request from a legal entity only those documents on the basis of which it calculates and pays fees and taxes, as well as documents confirming the timeliness and correctness of the company’s fulfillment of tax obligations. First of all, these are delivery notes and invoices.

If the documents do not contain information on the calculation and payment of taxes, the company has the right not to submit them. Such documents include: reports, analytical reports, various tables, explanations of the causes of losses, documents that are not tax registers, etc. Moreover, if an organization, guided by accounting rules and accounting policies, does not maintain certain accounting registers, then holding it accountable for failure to submit them is unlawful.

Case Study

Let's start our article with a judicial example - let me make a reservation right away: the company lost the dispute. So: The Federal State Treasury Institution “Far Eastern Territorial Administration of Property Relations” of the Ministry of Defense of the Russian Federation (abbreviated as FGKU “DVTUIO” of the Ministry of Defense of the Russian Federation) appealed to the Arbitration Court of the Primorsky Territory with an application to the Interdistrict Inspectorate of the Federal Tax Service No. 11 for the Primorsky Territory to invalidate the decision dated August 1, 2021 No. 4132. The document held the specified institution liable under paragraph 1 of Article 129.1 of the Tax Code of the Russian Federation - unlawful failure to report (untimely communication) by a person of information that, in accordance with the Tax Code of the Russian Federation, this person must report to tax inspectors.

Justifying its demands, the government agency referred to the fact that, as part of the desk audit, the legal entity provided the auditors with all the required documents and explanations for each taxable item. When the Federal Tax Service Inspectorate received another demand on the same grounds, in relation to the same objects and for the same reasons, the institution sent a response in which it indicated that the inspectors required explanations and documents that had previously been submitted for a similar request. The institution’s response was drawn up and sent within the time limit established by paragraph 3 of Article 93 of the Tax Code of the Russian Federation. Documents and correspondence are respectively attached.

Federal Tax Service No. 11 for the Primorsky Territory objected to the stated demands, pointing to the fact that the applicant was sent two different demands, each of which had to be answered independently. In the case under consideration - an explanation within the period established by paragraph 1 of paragraph 3 of Article 88 of the Tax Code of the Russian Federation.

The tax authority also referred to the fact that the registration by an institution of a letter in its internal accounting of outgoing correspondence and the assignment of an outgoing number to it within the period established by paragraph 1 of paragraph 3 of Article 88 of the Tax Code of the Russian Federation does not mean its timely sending to auditors. In accordance with Russian Post data, the tracking number was assigned to the shipment after the deadline for the response to the inspection body established by the Tax Code.

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These facts are confirmed by documents that the court studied during the consideration of the case and gave them a proper assessment in its decision.

So, the applicant's claim was denied. The decision of the court of first instance was supported by the appellate and cassation instances, leaving it unchanged, and the complaints were not satisfied - the decision of February 14, 2021 in case A51-25211/2019, made by the Primorsky Territory Court of Justice, Resolution of the Far Eastern District Court of July 31, 2021 No. F03 -2743/2020 in case No. A51-25211/2019.

The applicant’s mistake, due to which such a decision was made, was failure to comply with the deadlines for sending a response to the tax authorities. Let's take a closer look at the time frame within which you need to respond to the tax inspectorate if it has turned its all-seeing eye on you.

Responsibility for violation

“For dessert,” it’s worth clarifying what the consequences are for late provision or refusal to provide the requested documents.

Refusal to submit documents requested during a tax audit or failure to submit them within the established time frame is recognized as a tax offense and entails liability under paragraphs 1 and 2 of Article 126 of the Tax Code of the Russian Federation.

Unlawful failure to report (untimely reporting) by a person of information that, in accordance with the Code, this person must report to the tax authority, is recognized as a tax offense and entails liability under Article 129.1 of the Tax Code of the Russian Federation. In addition, failure to submit within the time limit established by the legislation on taxes and fees or refusal to submit to the tax authority documents and (or) other information necessary for tax control, completed in accordance with the established procedure, as well as submission of such information incompletely or in a distorted form shall entail administrative responsibility of citizens and officials of the organization, provided for in part 1 of article 15.6 of the Code of Administrative Offenses of the Russian Federation.

Heads of all types of organizations need to closely monitor themselves or assign specific officials the responsibility to monitor the receipt, preparation and, most importantly, compliance with deadlines for responses to the requirements of the tax services. As judicial practice shows, the successful resolution of a dispute in favor of the taxpayer often depends on compliance with these very deadlines.

Some dry facts

In accordance with the Tax Code, the Federal Tax Service official conducting a tax audit has the right to request from the organization being audited the documents necessary for the audit. The wishes of the tax authorities are formalized in the form of a request for the provision of documents, drawn up in the prescribed form (Appendix No. 15 to the order of the Federal Tax Service of Russia dated May 8, 2015 No. ММВ-7-2 / [email protected] ) and containing a list of required documents, including explanations.

The deadline for submitting papers or explanations at the request of the tax office begins to run from the date of receipt of the document. If the request was sent electronically via TKS, then the day of receipt will be the date indicated in the receipt for its receipt (clause 13 of the Procedure, approved by order of the Federal Tax Service of Russia dated February 17, 2011 No. ММВ-7-2 / [email protected] ). When sending a request by mail, the date of receipt is considered to be the sixth working day from the date of sending the registered letter (Clause 4 of Article 31 of the Tax Code of the Russian Federation).

If the inspection is carried out on the territory of the organization, then from the date of transfer of the requirement for signature to the head (legal or authorized representative) of the organization.

It should be noted that this year, in connection with the high alert regime, the Russian Ministry of Finance issued a letter dated April 15, 2021 No. 03-02-08/29938, based on the Decree of the Government of the Russian Federation dated April 2, 2021 No. 409 “On measures to ensure sustainable development economy." So, in paragraph 3 of the letter, some deadlines established by the Tax Code of the Russian Federation were temporarily extended.

Legal refusal

An organization may not resubmit documents previously sent to the Federal Tax Service, regardless of the reasons for which they were requested before. However, in this case, within the deadlines provided for responding to the request, it is imperative to send a notification to the Tax Service that the requested papers were submitted earlier, indicating the details of the document with which they were sent to the Service. This restriction does not apply to cases where documents were previously presented in the form of originals, which were subsequently returned to the person being inspected, as well as to cases where documents submitted to the tax authority were lost due to force majeure circumstances (clause 5 of Article 93 of the Tax Code of the Russian Federation).

Linara Khabirova, Head of Legal Support Department, BUSINESS PROFILE Group