Each property has its own value. Pay attention to the features of the cadastral value of real estate. It is of great importance, since taxes will depend on this. Who can challenge the cadastral value? It is best to contact specialists who will help you with solving a similar problem. You can choose an appraiser who can analyze all the features of the property and land plot. Let's consider why it is worth challenging the cadastral value of the property, when exactly it is beneficial, how much it costs to challenge it.

The main features of the

Why is it necessary to dispute the cadastral value? It completely depends on the amount of taxes that you will regularly pay. For example, if you live in Moscow and the value of the property according to the cadastre is 10 million rubles, then the tax will be 0.1 percent. But if the cost already varies from 10 million to 20 million, then the tax rises and amounts to 0.15 percent. At first glance, it may seem that the difference is small, but for the year from such a large amount, the payment of tax is significant. That is why in some cases there is an advantage in challenging the cadastral value of real estate. At the same time, the cadastral tax increases every year, which also negatively affects the payment of taxes.

In order to challenge the cadastral value of housing, you need to go to court. Rosreestr will create special commissions (the number of people may vary) that will look at your case again. In order for the court to open a case on this issue, you need to find a property appraiser who will help you indicate the value of the property at the time of the examination. But the cost of the work of the appraiser is quite high. For his work will have to pay at least 40 thousand rubles.

But the commission may refuse to challenge the cadastral value of the property. That's when you have to go straight to court. And then this process will cost you even more. Approximately 70 thousand rubles. You can submit the documents that the appraiser provided to you already in court. But note that you will also have to pay extra for the services of a lawyer.

In accordance with paragraph 1 of article 21.1 federal law N 129-FZ "On state registration legal entities and individual entrepreneurs”, a legal entity that, during the twelve months preceding the moment the registering authority took the relevant decision, did not submit the reporting documents required by law Russian Federation on taxes and fees, and did not carry out operations on at least one bank account, is recognized as actually ceased its activities.

Such a legal entity may be excluded from the Unified State Register of Legal Entities in the manner prescribed by Federal Law N 129-FZ.

According to paragraph 8 of Article 22 of Federal Law N 129-FZ “On State Registration of Legal Entities and Individual Entrepreneurs”, the exclusion of an inactive legal entity from the unified state register of legal entities may be appealed by creditors or other persons whose rights and legitimate interests are affected in connection with the exclusion inactive legal entity from the unified state register of legal entities, within a year from the day when they knew or should have known about the violation of their rights.

There are cases when creditors file lawsuits against their debtor - a legal entity, and at this time the debtor is excluded from the Unified State Register of Legal Entities by the tax authorities on the basis of Art. 129-FZ "On State Registration of Legal Entities and Individual Entrepreneurs".

Should the creditor appeal against the removal of the debtor from the register of legal entities? And how in this case to return the debt?

comments CEO YURKOLLEGIA company Elena Gerasimova:

“According to paragraph 2 of Article 64.2. Civil Code RF "the exclusion of an inactive legal entity from the register of legal entities entails legal consequences in relation to liquidated legal entities."

In accordance with Article 61 of the Civil Code of the Russian Federation, “the liquidation of a legal entity entails its termination without the transfer of its rights and obligations to other persons by way of universal succession.” This means that after the removal of a legal entity from the register of legal entities, creditors can no longer present their claims to the legal entity.

At the same time, the exclusion of an inactive legal entity from the unified state register of legal entities does not prevent bringing to liability of participants in a legal entity, as well as other persons who have the right to issue binding instructions for the company or otherwise have the opportunity to determine its actions.

The specified participants or other persons may be held subsidiary liable for its obligations, if the failure to fulfill obligations is due to the fact that these persons acted dishonest or unreasonable(Clause 3 of Article 64.2 of the Civil Code of the Russian Federation, Article 3 of the Federal Law of the Russian Federation of February 8, 1998 N 14-FZ “On Limited Liability Companies”).

Thus, if the debtor is excluded from the register Unified State Register of Legal Entities bodies on the basis of Article 129-FZ "On State Registration of Legal Entities and Individual Entrepreneurs", the lender must choose one of two protection options. Either appeal against the exclusion of a legal entity from the register of legal entities and thereby get the opportunity to file claims against the legal entity itself, or immediately submit your claims against the founders and controlling persons of the debtor.

Last updated September 2019

Can a donation be disputed? This question often arises among the relatives of the donor, who are dissatisfied with the fact that the property (usually real estate) turned out to be the property of a stranger.

A deed of gift is a donation agreement and can be drawn up not only in favor of relatives, but also persons without family ties. Usually relatives who did not receive the expected inheritance after the death of the donor are dissatisfied with this fact, therefore, in such cases, the question arises whether it is possible to challenge the deed of gift.

The transfer of the right to an apartment by donation must be registered with the Registration Chamber (department), only in this case the right of ownership passes to the DONE.

If the transfer of ownership in the registration authorities is not marked, then the donation agreement is an ordinary piece of paper, which means that the apartment was not donated and the donor remains its owner. Notarial certification for the contract is not required, but without such certification, the risks of further challenging the deed of gift increase (see).

How can a donor dispute a donation?

If the donation is drawn up in accordance with all the rules, then the donor may dispute (revoke) the donation in the following cases:

You can revoke a deed of gift strictly in court, that is, the donor must prove that his health or the donated apartment was damaged.

In the event of the death of the donor if it occurred as a result of the actions of the donee, relatives can challenge the donation.

When a donation is declared invalid

It is also possible to recognize a donation as illegal or void. Both the donor himself and other persons can apply for this.

The contract should not contain any additional terms.

Realtors and notaries are aware of this and do not allow any additional conditions to be indicated in the donation agreement that invalidate the deed of gift or do not allow such an interpretation in the Registration Authority:

• It is impossible to indicate that the property passes to the new owner immediately after the DEATH OF THE DONOR. Such a condition makes the deed of gift illegal, and the legal rules relating to inheritance apply to the property. That is, it is not necessary to dispute such a deed of gift - it is invalid.
• It cannot be indicated that the donee undertakes to MATERIALLY PROVIDE THE DONOR for life (support, etc.), to take care of him for life (for example, if he is sick and old), this is an annuity agreement, not a donation agreement.
• If such a condition is prescribed in the agreement as the possibility of the DONOR'S RESIDENCE in the donated apartment until death, then such an agreement may be rejected by the registering authority, since it contains elements of a rent agreement.

But, if, for example, a retired donor donates his only housing, in the event of a lawsuit, such an agreement may be invalidated due to unfavorable conditions for the donor. And if there is any doubt that the donor may be on the street, it is better to write such a clause in the contract and insist on its registration in the Regpalat.

A deed of gift is considered invalid if it is donated to a certain category of persons

In particular, there are several categories of persons who cannot be donee, that is, if real estate is donated to such a person, you can go to court and challenge the donation agreement:

• civil servants in connection with the implementation of their activities
• guardians and custodians, as well as other representatives of minors or incapacitated persons in relation to the property of wards
• personnel of medical or social institutions (doctors, nurses, teachers, social workers, etc.) in relation to the property of people in these institutions

Another case where a deed of gift can be disputed is if the donor is legal entity and donated property to avoid its seizure in bankruptcy.

Can relatives challenge a donation?

It is impossible to challenge a deed of gift, drawn up and executed in accordance with all the rules, DURING THE LIFE OF THE DONOR. That is, if your grandmother, for some merit or personal sympathy, gave her apartment to a neighbor, but she continues to live in this apartment, then nothing can be done. Grandmother - provided that she is capable - she herself manages any of her property.

In order to return the donated apartment, GOOD REASONS are required, which the court, when considering the case, considers sufficient to invalidate the donation. Relatives during the life of the donor may challenge the legality of the gift in court in such cases:

• if the donor was officially incapacitated at the time of drawing up and signing the document
• if a person was in an inadequate condition e.g. under the influence of drugs or alcohol
• if there was pressure on the donor from third parties

A donation can be challenged as violating the requirements of the law (Article 168 of the Civil Code of the Russian Federation)

1. The donor did not have the right to dispose of the disputed object

The position may be based on the absence of a registered property right; there was a judicial act invalidating the grounds for the emergence of ownership rights (for example, the contract of sale was declared invalid). In this case, you will have to prove that after all he was the rightful owner.

2. The donor did not receive the consent of the spouse to donate

If the donor donated a property acquired in a legal marriage, without the official consent of the spouse. It is worth proving that either such consent was not required (the property was not jointly acquired), or that the spouse actually agreed.

3. The donee knew about the absence of the consent of one of the co-owners of the object to donate

An important question is whether the new owner initially knew that the transaction violated the legal requirement to obtain consent.

• If he knew (or it is clear that he should have known, for example, the impossibility of obtaining consent was discussed with him), then he is the same violator of the law as the donor.
• If he did not know, then he was a conscientious purchaser and he himself was misled.

So, if they demand to challenge the deed of gift because the recipient of the gift was aware of the violation of the law, in contrast, it must be proved that he did not know about the lack of consent to the gift of other owners.

If the plaintiff does not provide indisputable evidence of the knowledge of the new owner, it is necessary to draw the attention of the court to the fact that there is no evidence, and indicate that the position of the plaintiff is not justified and unproven.

4. If the gift is made by deceiving the donor (fraud)

The donor can be deceived by both his acquaintances and strangers.

Example: The woman's son is in prison. Former cellmates can promise to resolve the issue of early release and ask for an apartment as a gift for services. Such a donation can be invalidated on the grounds that these persons are unable to resolve such an issue, they simply took advantage of the emotional state of the donor and voluntarily forced such a transaction.

5. It will not be superfluous to prove that:

• The donor did not take actions aimed at canceling the donation or registration of the donation (we confirm by the absence of evidence of such actions).
• The plaintiff is not an interested person, therefore, does not have the right to demand that the donation be declared invalid (we are looking for the absence of evidence of the plaintiff's interest).

If the donation is disputed as an imaginary or sham transaction (Article 170 of the Civil Code of the Russian Federation)

If the gift was imaginary or feigned, for example, in order to evade paying taxes or cover up another transaction.

• An imaginary transaction is a transaction that actually did not exist. Let's say that in relation to the alleged donor there is a court decision to recover Money, he has property, suppose an apartment, which can be foreclosed. He concludes a donation agreement with a friend (brother, matchmaker), but in fact continues to use housing himself. Such an agreement was concluded with the aim of evading payment of debts and is fictitious.
• fake deal- a transaction that covers a different transaction, with a different legal essence. For example, if before drawing up a donation for a dwelling, its parties agreed on some payments to the donor (payment utilities, rendering financial assistance, transfer of funds), then a sale or rent is actually hidden under the form of donation.

We prove that the dwelling was actually transferred to the donee, he entered into the rights of the owner (we confirm with a certificate of right, testimonies, payment of utilities, property tax, telephone contracts, Internet on behalf of the donee and others).

If they are trying to prove that the donor, being capable, still did not understand the meaning of his actions and did not manage them (according to Article 177 of the Civil Code of the Russian Federation)

The presence of diseases that caused inappropriate behavior or influenced the state in such a way that the donor did not understand the meaning of their actions

Example: The donor abused alcohol, but was not registered in the narcological dispensary.

In this case, the court will have to establish whether these circumstances took place at the time of signing the donation, and not before and after it. It is necessary to prove that when signing the contract, the donor understood the significance of his actions, could manage them - it is advisable to ask for an examination, forensic psychiatric (including posthumous)

There will be no grounds to recognize the deed of invalidity, If:

• the donor has not been declared incompetent
• aware of the nature of his actions

(Appellate ruling of the Moscow City Court dated August 14, 2013 in case No. 11-22626.) It would be useful to draw the attention of the court to the fact that the donor signed the contract himself, which can be confirmed by witnesses, a notary (if any!), handwriting examination.

If the donation is recognized as made under the influence of delusion (according to Article 178 of the Civil Code of the Russian Federation)

If the donor did not understand all the consequences of the actions taken, for example, they did not explain to the grandfather that after donating the apartment to a neighbor, his grandchildren would not be able to use this apartment. The arguments often come down to:

The donor did not intend to donate the apartment because he did not understand the legal nature of the contract. We are looking for evidence that the donor was not mistaken about the essence of the gift:

• for example, he signed a power of attorney for the alienation of the apartment and the donation agreement itself
• we prove the normal state of health of the donor (it is worthwhile to involve witnesses and attending physicians, we present medical documents, you will probably have to turn to a forensic psychological and psychiatric examination)

If the deed of gift is concluded on unfavorable terms for the donor. The courts set:

• objectivity of the reasons for donation, taking into account age and financial position donor
• whether the only housing of the donor was the donated
• whether the contract takes into account the right of lifetime use by the donor of the premises
• whether the donation agreement was notarized (that is, whether the consequences of the donation were explained) (Appeal ruling of the Moscow City Court dated February 26, 2013 in case No.

What are the deadlines for contesting a donation?

You can dispute the fact of donation and recognize the transaction as void within 3 YEARS from the date of registration of the gift.

If, after the expiration of three years, circumstances become known that clearly prove the nullity or illegality of the donation, then:

• you can defend your position by proving that the plaintiff did not know about the contract (in such cases, the 3-year period begins from the moment the plaintiff learned about the deed of gift).
• only an interested person who is not a donor (relatives, heirs) can extend the limitation period.
• but, if more than 10 years have passed since the transfer of ownership of the donation, then no terms will be restored.

If more time has passed, there is practically no chance of recognizing the existing donation agreement as null and void.

• An exception is the situation when the donor wishes to revoke the donation, and the donee resists this, - for such cases limitation of actions equals 5 YEARS.
• Third parties may file a claim for recognition of the transaction as illegal within 1 YEAR after the day the relevant circumstances became known.

Supporting documents

The proof process is very complex. Applicants will have to prove the illegality or nullity of the donation. It is necessary to submit documents that will confirm the intent of the donee or the fact that the donor was completely unaware of the meaning of his actions:

• examination of the mental state of the donor
• entries in medical records
• receipts for receiving money for a "donated" apartment
• documents declaring the donor incompetent
• information from law enforcement
• witness statements

The deal is being challenged in court. It is difficult to challenge the donation, but it is quite possible if there is relevant evidence.

If you have questions about the topic of the article, please feel free to ask them in the comments. We will definitely answer all your questions within a few days. However, carefully read all the questions and answers to the article, if a similar question has a detailed answer, then your question will not be published.

Very often, the decision of the court is not in your favor. The decision seems unfair to you, and you wonder - what to do next?

The law provides for the right to appeal judgments.

Our lawyers are professional help you appeal (cancel) an unfair court decision.

To do this, you need to call or come to our office with a copy of the contested decision .

If the decision is made by a magistrate, it is appealed to a higher district court, and the complaint in this case is called the Appeal. If the decision at first instance was made by the district court, it is appealed to a higher city court by filing a cassation complaint.

The deadline for appeal is 10 days from the date of the final decision. What does it mean? At the court session, the judge announces only the so-called operative part of the decision, that is, its outcome (the claim is satisfied or the claim is denied). After that, the judge has a maximum of five days in order to draw up a full, reasoned decision. But this period is only indicated in the code, but in fact the judge can write a decision for a week, or two, or three, or a month.

How not to miss the deadline?

Immediately after the decision is made, go to the office and file a handwritten (two copies) complaint with approximately the following content

To the Court of Reutov From whom (name, address) Appeal (against the decision of the city court of Reutov dated May 30, 2011) On May 30, 2011, the Reutov court considered the civil case on the claim of B. against P. about the bay. Federal Judge G. partially satisfied B.'s claims against P. Unfortunately, we have not received the full text of the decision mentioned so far, That does not allow to fully state the descriptive and motivational part of the cassation appeal. Detailed objections to the decision rendered and copies required documents (including a receipt for payment of the state fee) will be transferred to the Reutov court after receiving the decision. Based on the foregoing and guided by Chap. 40 Code of Civil Procedure of the Russian Federation, P. Asks the Court: 1) Accept for consideration this cassation complaint 2) The decision of the court of the city of Reutov dated May 30, 2011, is completely canceled and the case is sent for a new trial. date, signature

Leave one copy in the office, put a stamp on the second and take it for yourself. They may try to refuse to accept your complaint under the pretext that there is no copy for the second party, the state duty has not been paid, etc. This is illegal, since the competence of the office staff does not include the legal analysis of the submitted documents. The decision to accept or refuse to accept a complaint is made only by the judge.

By law, the complaint must reflect its motives - why do you think the decision is illegal. So this brief complaint does not meet the requirements and will be left by the court without movement for a certain period of time provided to you "to correct the shortcomings." During this period, you will have time to receive a decision in the final form and write a normal complaint.

If you received the decision late, do not forget to apply directly in the pleading part of the complaint for the restoration of the missed deadline.

Do I need to pay a state fee?

Yes, in accordance with the Tax Code, a complaint is subject to state duty, except for complaints against decisions on administrative offenses. Today the cost of the state duty is 100 rubles.

Would filing a complaint hurt the case?

Some citizens are afraid to appeal court decisions in order not to “spoil relations with the judge”. These are unfounded fears. You cannot spoil the relationship with the judge, because there is no relationship between you. When making a decision, the judge is least of all guided by a feeling of like or dislike, as well as a sense of "fairness". The judge is guided by the law, as well as the general "policy" that has developed in a particular court.

What are the reasons for the complaint?

Not every “injustice” committed by the court, from your point of view, entails the annulment of the court decision. The law establishes quite specific grounds for a decision to be declared unlawful.

Grounds for canceling or changing a court decision in cassation (appeal) order are: 1) incorrect determination of circumstances relevant to the case; 2) failure to prove the circumstances established by the court of first instance, Of relevance to the case; 3) inconsistency of the conclusions of the court of first instance, set out in the decision Court, the circumstances of the case; 4) violation or incorrect application of the norms of substantive law or Rules of procedural law: The Court did not apply the applicable law; The court has applied a law that is not enforceable; The court misinterpreted the law. An essentially correct decision of the court of first instance cannot be reversed For formal reasons alone. Art. 362 Code of Civil Procedure of the Russian Federation

Thus, you will need to prove that the court, when making a decision, did not examine all the circumstances, and the law was incorrectly applied.

If it seems to you that the court incorrectly assessed the evidence (for example, the court believed the witness who, from your point of view, is lying), then according to the law, the court evaluates the evidence “based on inner conviction” (he decided it himself, period!), Therefore, the arguments that amount to a reassessment of the evidence will be useless.

In which case will the decision be necessarily reversed?

1) the case was considered by the court in an illegal composition; 2) the case was considered by the court in the absence of any of the persons participating in the case And not notified of the time and place of the court session; 3) when considering the case, the rules on the language in which the Court proceedings; 4) the court resolved the issue of the rights and obligations of persons not involved in Participation in the case; 5) the court decision is not signed by the judge or any of the judges, or the court decision Signed by a judge or other judges other than those named in the court decision; 6) the decision of the court was not made by the judges who were members of the court, who considered the case; 7) there is no record of the court session in the case; 8) when making the decision of the court, the rules on the secrecy of the meeting of judges were violated. Art. 364 Code of Civil Procedure of the Russian Federation

What happens after the decision is cancelled?

Here are the possible options:

1. The court cancels the decision and adopts a new one (which immediately comes into force).

2. The court reverses the decision and sends the case to a lower court for a new trial.

3. Leaves the decision in force (about which a ruling is made).

If the court sends the case for a new trial, then it can be said with a high degree of certainty that the new decision will be absolutely opposite to the original one. It does not matter what arguments were given by the court of second instance, canceling the decision. Even if specific instructions are given (for example, “pay attention to the documents on privatization and carefully study them, only then make a decision”), the court of first instance will still change the decision by 180%, so long as it is not canceled again. Again decision You can also appeal, and if it is canceled, you can appeal the third decision in the case, and so on.

It should be noted that the Moscow City Court very rarely cancels decisions of the first instance. We explain it not a high percentage lawful and correct decisions of the courts of first instance, but only the principle of "professional solidarity", which some call mutual responsibility.

The ruling and decision of the court of second instance shall enter into legal force immediately.

Is it possible to appeal a decision that has entered into force?

Theoretically, it is possible, in the order of the so-called supervision. However, the supervisory stage is not mandatory and guaranteed.

According to your supervisory complaint, the case may be requested and considered, but most likely they will not be requested and will not be considered. The grounds for reviewing the case on a supervisory appeal are so vague (grounds for canceling or changing judgments in the order of supervision are significant violations of the norms of substantive or procedural law that influenced the outcome of the case, without the elimination of which it is impossible to restore and protect violated rights, freedoms and legitimate interests, as well as protect public interests protected by law ...), that this possibility is rather declarative. It is not for nothing that in the practice of the supervisory instance of Russian courts no importance is attached.

If you have received a court decision not in your favor, you have the opportunity to cancel it if you contact our company.

Don't waste time!

The Tax Code of the Russian Federation begins to flow from the moment the document on the identification of arrears is drawn up, sometimes the courts also agreed (Resolutions of the FAS VSO dated February 27, 2008 N A19-12234 / 07-30-F02-105 / 08; 3314/2007). We warn the manager Attempts by the tax authorities to collect old debts listed on your RSB card must be stopped. True, it will most likely have to be argued in court. But the only correct “date of detection of arrears” is the next day after two events occurred: - you submitted a declaration with the amount of tax payable; short examples. Suppose the last day of tax payment for the first quarter is 04/20/2011. This same day is the last day to file your tax return. Situation 1: You filed your return on April 15th.

Pre-trial appeal of decisions and actions of tax authorities

After all, the Tax Code of the Russian Federation does not give the tax authority the right to either send a repeated claim or withdraw a previously issued new one (Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation of July 21, 2009 N 2599/09; 07/29/2009 N KA-A40 / 7060-09; FAS PO dated 02/04/2010 in case N A12-16625 / 2009). A taxpayer who received requirement N 53751, given as an example in this article, later received such a repeated requirement .

Claims to the card "Settlements with the budget" As we figured out, appealing the claim made on the basis of the RSB card, you need to demand the exclusion of the amount of debt from the RSB card.

To do this, you need to justify how the debt in the card violates the rights of your organization (Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated May 11, 2005 N 16507/04).

The following arguments will help in this. Of course, in 2005

Prednalog.ru

Info

Home — Articles When the inspectorate issues a demand for the payment of a tax, penalty or fine based on the results of an inspection, everything is more or less clear with it: the amounts are recognizable, and the grounds for additional charges are already clear.

But often the inspection requirement is based only on some old numbers from your “Settlements with the Budget” card (RSB card, former personal account card). In such a situation, it is important not to get confused and understand what to do with it.

Step 1. We study the requirement: are there grounds for appealing?
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Attention

Tax Code of the Russian Federation; Annex 1 to the Order of the Federal Tax Service of Russia dated 01.12.2006 N SAE-3-19 /), registered with the Ministry of Justice (Letter of the Ministry of Justice of Russia dated 12/19/2006 N 8633) and therefore is mandatory for the tax authorities (Subparagraph 1 p.

1, paragraph 4 of Art. 31 of the Tax Code of the Russian Federation).

Challenging the claim of the tax authority for the payment of tax

Plenum of the Supreme Arbitration Court of the Russian Federation N 5 clarified that the taxpayer has the right to appeal to the court the requirement to pay tax, penalties and the requirement to pay a tax sanction, regardless of whether he challenged the decision tax authority on the basis of which the corresponding request was made.

The Constitutional Court of the Russian Federation indicated the possibility of appealing to the court as a non-normative act in the ruling of December 4, 2003 N 418-O “According to the complaint of citizen Egorov Andrey Dmitrievich about the violation of his constitutional rights by the provisions of Articles 137 and 138 tax code of the Russian Federation, articles 22 of the 1995 Arbitration Procedure Code of the Russian Federation, articles 29 and 198 of the 2002 Arbitration Procedure Code of the Russian Federation”.

Pre-trial procedure for the settlement of tax disputes

A complaint regarding a decision of a tax authority that has entered into legal force and has not been appealed in the appeal procedure shall be filed within one year from the date of the issue of the appealed decision.

2 tbsp. 139 Tax Code of the Russian Federation). The higher tax authority is obliged to consider the complaint within one month from the date of receipt.
The term for considering a complaint against a decision that has entered into force may be extended by 15 days in order to obtain the necessary documents from the lower inspectorate.
The term for considering a complaint against a decision that has not entered into force does not increase, since, in accordance with paragraph 3 of Art. 139

The Tax Code of the Russian Federation an appeal is filed through the inspectorate that made the decision, which forwards it, along with all the materials, to a higher authority.

The taxpayer shall be informed of the decision taken on the complaint within three days from the date of its adoption.

Tax Claim: Compliance and Appeal

But no matter how huge the amount of tax payable in it may be, until April 20 (inclusive) you can not pay it, and you will not have arrears. The arrears will appear only on April 21. From the same date, 3 months will flow to submit a claim.

Tax Code of the Russian Federation). Situation 2. You submitted a declaration on April 20 - the deadline for issuing a claim is the same as in situation 1. Situation 3.

The declaration was submitted in violation of the deadline - April 29.
Despite the fact that the tax payment deadline was violated, before the declaration was submitted, the inspectorate could not issue a demand: it simply did not know the amount to be indicated in the demand.

Therefore, the period for issuing a claim will begin to run from April 29 and end on July 29 (Clause 5, Art.

6.1 of the Tax Code of the Russian Federation). Now take another look at the requirement itself.

In accordance with paragraph 9 of Article 101 and paragraph 2 of Article 101.2 of the Tax Code of the Russian Federation, in the event of filing an appeal against the decision of the tax authority, adopted on the basis of the results of tax audit(desk or field), the said decision shall enter into force on the day of its approval by a higher tax authority in whole or in part.

At the same time, in accordance with paragraph 3 of Article 101.2 of the Tax Code of the Russian Federation, if the higher tax authority leaves the appeal complaint without consideration, the decision of the lower tax authority enters into force from the day the higher tax authority decides to leave the appeal without consideration, but not earlier than the expiration of deadline for filing an appeal.

At the same time, the mandatory pre-trial settlement of all tax disputes is accompanied by the establishment of an accelerated procedure for considering disputes related to appealing against actions (inaction) of tax authorities officials and decisions made in accordance with Article 101.4 of the Tax Code of the Russian Federation based on the results of other forms of control - 15 working days.

In accordance with paragraph 6 of Article 140 of the Tax Code of the Russian Federation, this period, if necessary, can be extended by the head (deputy head) of a higher tax authority, but not more than 15 working days.