Russian Federation

The premises is carried out inspection, the procedure is governed by Art. 92 NC Russian Federation (Resolution of the Federal SFR from 29.07.2003 N A26-526/03-26). Total Transportation Services has similar goals. Failure to comply with tax laws to order the appointment and the decision to hold a site inspection (no indication of the period of the audit and the types checked taxes), shall be a violation of the rights and interests of the taxpayer and is the basis for the recognition of the contested decision void (Resolution of the Federal vivo from 28.10.2003 N F09-3614/03-AK from 06.11.2003 N F09-3667/03-AK). Municipal Tax authority with participation of local Tax Office of the Russian Federation held the subject site tax inspection company, which resulted in the urban local Tax Act and was decided on raising the tax liability. In connection with the admitted material breach of Art. 100 of the Tax Code of the Office of the Deputy Head of the Inspectorate overturned the decision and re-appointed on-site tax check of the taxpayer in order to control the activities of tax authority, which is passed a relevant resolution. The taxpayer appealed the ruling on the grounds that the initial test was conducted with the participation of the Office, therefore, so re-perform the verification by the Office contrary to Art. 87, 89 of the Tax Code..