P R I K A Z Federal Tax Servicedated December 13, 2006 N SAE-3-06/860@On approval of the form of the act of discovery of facts,testifying to the provisions provided for by the Tax Code Russian Federation tax offensesArticles 120, 122, 123), and requirements for its preparationRegistered by the Ministry of Justice of Russia on January 19, 2007.Registration No. 8822In accordance with paragraph 3 of Article 101-4 (Collected Legislation of the Russian Federation, 1998, No. 31, Article 3824; 2006, No. 31 (Part I), Article 3436) I order: 1. Approve: 1.1. The form of the Act on the discovery of facts indicating the specified tax offenses (with the exception of tax offenses provided for in Articles 120, 122, 123), in accordance with Appendix 1 to this order;1.2. Requirements for drawing up an Act on the discovery of facts indicating tax offenses provided for by the Tax Code of the Russian Federation (with the exception of tax offenses provided for in Articles 120, 122, 123), in accordance with Appendix 2 to this order.2. The departments of the Federal Tax Service for the constituent entities of the Russian Federation will inform lower tax authorities of this order and ensure its application.3. Entrust control over the execution of this order to the deputy head of the Federal Tax Service, M.P. Mokretsov.Head of the Federal tax service A.E. Serdyukov AGREED Secretary of State -Deputy Minister of FinanceRussian Federation S.D. Shatalov _____________ Appendix 1 A K T N _______ on the discovery of facts indicating the foreseen Tax Code of the Russian Federation tax offenses(except for tax offenses provided forArticles 120, 122, 123) ___________________ _______________ (place of compilation) (date)By me, __________________________________________________________(last name, first name, patronymic, position, class rank ___________________________________________________________________official of the tax authority) (name of the tax authoritybody) on the basis of paragraph 1 of Article 101-4 of the Tax Code of the Russian Federation, this Act was drawn up in connection with the discovery of facts indicating the commission of ____________________________(name of organization, TIN/KPP ___________________________________________________________________(FULL NAME. individual, TIN - if available), ___________________________________________________________________address of the organization's location ___________________________________________________________________(place of residence of an individual) tax offenses provided for by the Tax Code of the Russian Federation (with the exception of tax offenses provided for in Articles 120, 122, 123).1. I have discovered the following facts: __________________________ ___________________________________________________________________ ___________________________________________________________________ ___________________________________________________________________(documented facts of violations of the law O taxes and fees)2. In connection with the commission of _____________________________________(name of the organization (full name of the individual) violations of the legislation on taxes and fees specified in paragraph 1 of this Act, it is proposed:2.1. Collect from ______________________________________________(name of organization) untransferred taxes (fees, penalties, fines)* in the amount of ________ thousand rubles.2.2. Attract ________________________________________________(name of the organization (full name of the individual) to liability provided for:a) paragraph ______ of article ________ of the Tax Code of the Russian Federation for ___________________________________________(specify the composition of the tax offense)b) _________________________________________________________________ 2.3 __________________________________________________________ (name of organization (full name of individual) ___________________________________________________________________(proposals for eliminating violations of the law are provided O taxes and fees)Applications on ______ sheets.Signature of the manager Signature of an official of the organization (individual) of the tax authority (representative) __________________________ ______________________________(position, name (name of organization) tax authority) _________ _______________ _________ ___________________ (signature) (full name) (signature) (full name)I received a copy of the Act with attachments on ______ sheets. Signature of the head of the organization (individual) (representative) ______________________________(name of company) ___________ _________________(signature) (full name) ______________ * Indicated if the tax authority identifies a failure by the bank to fulfill its obligations established by Article 60 of the Tax Code of the Russian Federation. _____________ Appendix 2 REQUIREMENTSto drawing up an Act on the discovery of facts indicatingon those provided for by the Tax Code of the Russian Federation tax offenses (except for taxoffenses provided for in Articles 120, 122, 123)1. These Requirements for drawing up an Act on the discovery of facts indicating tax offenses provided for by the Tax Code of the Russian Federation (with the exception of tax offenses provided for in Articles 120, 122, 123) are applied when discovered during activities tax control(in accordance with Article 101-4 of the Tax Code of the Russian Federation (hereinafter - the Code) facts indicating tax offenses provided for by the Code (with the exception of tax offenses provided for in Articles 120, 122 and 123 of the Code).2. If facts of violations of the legislation on taxes and fees are detected by an official tax authority an Act on the discovery of facts indicating tax offenses provided for by the Tax Code of the Russian Federation (with the exception of tax offenses provided for in Articles 120, 122, 123) (hereinafter referred to as the Act) must be drawn up in the prescribed form.3. The Act must indicate documented facts of violation of the legislation on taxes and fees, as well as the conclusions and proposals of the official who discovered the facts of violation of the legislation on taxes and fees to eliminate the identified violations and apply sanctions for tax offenses.4. The act must be drawn up on on paper in Russian and have continuous page numbering. The Act is accompanied by copies of documents (if any) confirming the facts of violation of the legislation on taxes and fees reflected in the Act, protocols of interrogation of witnesses, as well as other materials relevant for making a correct and informed decision based on the results of consideration of the Act.Blots, erasures and other corrections are not allowed in the Act, with the exception of corrections agreed upon and certified by the signatures of the persons signing the act.All cost indicators expressed in foreign currency are subject to reflection in the Act with a simultaneous indication, in accordance with the current procedure, of their ruble equivalent at the rate quoted by the Bank of Russia for the corresponding foreign currency against the ruble.If it is necessary to use abbreviated names and abbreviations in the text of the Act, upon first use, the corresponding phrase is given in full, while its abbreviated name or abbreviation used further in the text is indicated in brackets.5. The act is drawn up in two copies, one of which remains in storage with the tax authority, the other is handed over to the person who committed the tax offense (his representative).If the tax authority identifies circumstances that suggest a violation of the legislation on taxes and fees, containing signs of a crime, the Act is drawn up in triplicate. In this case, the third copy of the act is attached to the materials sent to the internal affairs bodies to resolve the issue of initiating a criminal case in the manner prescribed by paragraph 3 of Article 32 of the Code.6. The information contained in the Act relating to tax secrets is not subject to disclosure by tax authorities, internal affairs bodies and their officials, as well as transfer to other authorities, except for cases provided for by federal law.7. The act must consist of three parts: introductory, descriptive and final.7.1. The introductory part of the Act must contain:1) Act number (assigned upon its registration with the tax authority);2) name of the place where the Act was drawn up;3) date of the Act. The specified date means the date of drawing up the Act by an official of the tax authority;4) last name, first name, patronymic of the official of the tax authority who drew up the Act, his position and class rank (if any), indicating the name of the tax authority;5) an indication of paragraph 1 of Article 101-4 of the Code, on the basis of which the tax authority official drew up the Act;6) full and abbreviated name or last name, first name, patronymic of the person who committed the tax offense. If facts are discovered indicating that tax offenses provided for by the Code have been committed by an organization at its location separate division, in addition to the name of the organization, the full and abbreviated name of the separate division and its location are indicated;7) address of the location of the organization or place of residence of an individual; 8) an identification number taxpayer (TIN) (TIN of an individual, if available). If violations of the legislation on taxes and fees are detected by an organization at the location of its separate division, in addition to the organization’s TIN, the reason for registration code (KPP) is indicated.7.2. The descriptive part of the Act must contain a systematic presentation of discovered documented facts of violations of the legislation on taxes and fees and circumstances related to these facts that are important for making the right decision based on the results of consideration of the Act, including identified circumstances that mitigate or aggravate responsibility for committing a tax offense.The content of the descriptive part of the Act must meet the following requirements:a) objectivity and validity. The facts reflected in the Act must be the result of carefully carried out tax control measures, exclude factual inaccuracies, and ensure the completeness of the conclusion about non-compliance with the legislation on taxes and fees of the committed acts (actions or inactions).For each fact of violation of the legislation on taxes and fees reflected in the Act, the following must be clearly stated:the essence and circumstances of violation of legislation on taxes and fees;type of tax offense, method and other circumstances of its commission;references to the relevant norms of the Code that are violated;links to evidence.The act should not contain subjective assumptions that are not based on sufficient evidence;b) completeness and complexity of reflection in the Act of all significant circumstances related to the facts of violations of the legislation on taxes and fees.Each established fact of violation of legislation on taxes and fees must be described fully and comprehensively. The statement in the Act of the circumstances of the tax offense committed must be based on the results of a study of all documents that may be related to the stated fact, as well as on the results of tax control measures.The Act must ensure that all significant circumstances related to the identified violations of the legislation on taxes and fees are reflected;c) clarity, conciseness and accessibility of presentation. The wording contained in the Act must exclude the possibility of double interpretation; the presentation must be concise, concise, clear, consistent and, if possible, accessible to persons without special knowledge;d) systematic presentation. Detected violations of the legislation on taxes and fees should be grouped in the act into sections, paragraphs and subparagraphs in accordance with the nature and types of violations of the legislation on taxes and fees.Identified facts of homogeneous mass violations of the legislation on taxes and fees can be grouped into statements, tables and other materials attached to the Act (appendices). In this case, the text of the Act provides a statement of the essence of these violations of the legislation on taxes and fees with reference to specific norms of the Code and reference is made to the relevant appendices to the Act. In this case, the application data must contain full list homogeneous violations of legislation on taxes and fees. Each of these applications must be signed by the official of the tax authority who drew up the Act, as well as by the person who committed the tax offense (his representative).7.3. The final part of the Act must contain:conclusions about the presence of signs of tax violations. These conclusions must contain an indication of the type of tax offenses committed with reference to the legal provisions of the Code providing for liability for this type of tax offense;proposals to collect from the bank untransferred amounts of taxes (fees, penalties and fines) (given if the tax authority identifies a failure by the bank to fulfill its obligations established by Article 60 of the Code);proposals to eliminate identified violations of legislation on taxes and fees. These proposals must contain a list of specific measures aimed at eliminating and suppressing detected violations of the legislation on taxes and fees;an indication of the number of sheets of appendices to the Act.8. The act is signed by the official of the tax authority who compiled it and the person who committed the tax offense. The following entry is made regarding the refusal of the person who committed the tax offense to sign the Report:The full name of the individual (full name of his representative) refused to sign the Act", certified by the signature of a tax authority official indicating the date.The act is handed over to the person who committed the tax offense (his representative) against a receipt or transferred in another way indicating the date of its receipt. Before being handed over to the person who committed the tax offense (his representative), the Act is subject to registration with the tax authority in a special journal, the pages of which must be numbered, laced and sealed by the tax authority.Upon delivery of the Act, the following entry is made on the last page of the copy of the Act remaining in the custody of the tax authority:“I received a copy of the Act with attachments on ____ sheets” signed by the person who committed the tax offense (his representative), indicating his surname and initials, as well as the date of delivery of the act.If a person who has committed a tax offense evades receiving the Report, the tax authority official makes a note in the Report: "_____________________________________________________________ (F.I.O. of the head of the organization indicating his position, ___________________________________________________________________Full name of the individual (full name of his representative) evaded receiving the Certificate", certified by the signature of a tax authority official, indicating the date.After marking the evasion of receiving the Certificate, the Certificate is sent to the person who committed the tax offense by registered mail. ______________

Composition of tax

offenses

tax authority

3.2. Collect unlisted taxes, fees, penalties and fines, as well as accrue penalties as of____________________. (date of)

	Name of tax (fee)	Unlisted amounts of taxes, fees, penalties, fines, rubles.	Deadline for executing an order from a taxpayer or tax authority	Penalty, rubles					tax authority

3.3. Other proposals_______________________________________________. (proposals to eliminate violations of legislation on taxes and fees)

3.4. The period during which the person in respect of whom this decision was made has the right to appeal it, the procedure for appealing the decision to a higher tax authority, as well as the name of the body, its location, and other necessary information.

In accordance with paragraph 5 of Article 101.4 of the Code, a person who has committed a tax offense has the right, in case of disagreement with the facts set out in this Act, as well as with the conclusions and proposals of the official who discovered the fact of a tax offense, within one month from the date of receipt of this Act, submit to the relevant tax authority, written objections to this Act as a whole or to its individual provisions. In this case, the specified person has the right to attach to written objections or, within the agreed period, submit to the tax authority documents (their certified copies) confirming the validity of the objections.

Written objections may be submitted to _______________________. (name of tax authority) 3.5. Applications: on___________ sheets. (quantity) Information about the official of the tax authority who discovered facts indicating violations of the legislation on taxes and fees, and his signature: Position Name Full name. Signature of the tax authority ___________________ _______________ _____________ _________________ Signature of the person who committed the tax offense (his representative): __________________________________________________________________________. (date, signature, full name of the person who signed the document; for the representative, the basis of representation is indicated (name and other details of the document confirming authority) The person who committed a tax offense (his representative) evades signing this Act by _________________________________________________________________________ _________________________________________________________________________

Article 100 of the Tax Code - regulates tax control over on-site and desk audits; Art. 101.4 of the Tax Code - regulates tax control over OTHER tax offenses. QUESTION The enterprise received a report on OTHER tax offenses under Article 101.4 with reference to evidence on THESE OTHER offenses - evidence OFFICIAL RECORDS of the FIELD INSPECTIONS department, IS IT LAWFUL for not presenting THESE OFFICIAL RECORDS to the taxpayer, and can THEY be evidence of aNOTHER tax offense.????

The tax audit report regarding other tax offenses must be presented along with the attachments. Facts indicating an offense must be documented. The act should not contain subjective assumptions that are not based on sufficient evidence. In each specific case, the evidence is assessed separately; there is no specific list of documents that can confirm the offense; either a higher tax authority or a court can evaluate the evidence used by the tax authority.

The rationale for this position is given below in the materials of the Glavbukh System

1. Order of the Federal Tax Service of Russia dated December 13, 2006 No. SAE-3-06/860@ “On approval of the form of an act on the discovery of facts indicating tax offenses provided for by the Tax Code of the Russian Federation (except for tax offenses provided for in Articles 120, 122, 123) , and requirements for...”

2. If facts of violations of the legislation on taxes and fees are discovered, an official of the tax authority must draw up in the prescribed form an Act on the discovery of facts indicating tax offenses provided for by the Tax Code of the Russian Federation (with the exception of tax offenses provided for by , , ) (hereinafter referred to as the Act) .

3. The Act must indicate documented facts of violation of the legislation on taxes and fees, as well as the conclusions and proposals of the official who discovered the facts of violation of the legislation on taxes and fees to eliminate the identified violations and apply sanctions for tax offenses. *

4. The act must be drawn up on paper in Russian and have continuous page numbering. The Act is accompanied by copies of documents (if any) confirming the facts of violation of the legislation on taxes and fees reflected in the Act, protocols of interrogation of witnesses, as well as other materials relevant for making a correct and informed decision based on the results of consideration of the Act.

Blots, erasures and other corrections are not allowed in the Act, with the exception of corrections agreed upon and certified by the signatures of the persons signing the act.

All cost indicators expressed in foreign currency are subject to reflection in the Act with a simultaneous indication, in accordance with the current procedure, of their ruble equivalent at the rate quoted by the Bank of Russia for the corresponding foreign currency in relation to the ruble.

If it is necessary to use abbreviated names and abbreviations in the text of the Act, upon first use, the corresponding phrase is given in full, while its abbreviated name or abbreviation used further in the text is indicated in brackets.

5. The act is drawn up in two copies, one of which remains in storage with the tax authority, the other is handed over to the person who committed the tax offense (his representative).

If the tax authority identifies circumstances that suggest a violation of the legislation on taxes and fees, containing signs of a crime, the Act is drawn up in triplicate. In this case, the third copy of the act is attached to the materials sent to the internal affairs bodies to resolve the issue of initiating a criminal case in the manner prescribed by paragraph 3 of Article 32 of the Code.

7. The act must consist of three parts: introductory, descriptive and final.

7.1. The introductory part of the Act must contain:

1) Act number (assigned upon its registration with the tax authority);

2) name of the place where the Act was drawn up;

3) date of the Act. The specified date means the date of drawing up the Act by an official of the tax authority;

4) last name, first name, patronymic of the official of the tax authority who drew up the Act, his position and class rank (if any), indicating the name of the tax authority;

Proposals to eliminate identified violations of legislation on taxes and fees. These proposals must contain a list of specific measures aimed at eliminating and suppressing detected violations of the legislation on taxes and fees;

Indication of the number of sheets of appendices to the Act.

8. The act is signed by the official of the tax authority who compiled it and the person who committed the tax offense. The following entry is made regarding the refusal of the person who committed the tax offense to sign the Report:

refused to sign the Act”, certified by the signature of a tax authority official indicating the date.

The act is handed over to the person who committed the tax offense (his representative) against a receipt or transferred in another way indicating the date of its receipt. Before being handed over to the person who committed the tax offense (his representative), the Act is subject to registration with the tax authority in a special journal, the pages of which must be numbered, laced and sealed by the tax authority.

Upon delivery of the Act, the following entry is made on the last page of the copy of the Act remaining in the custody of the tax authority:

"A copy of the Act with attachments on

sheets received" signed by the person who committed the tax offense (his representative), indicating his last name and initials, as well as the date of delivery of the act. *

If a person who has committed a tax offense evades receiving the Report, the tax authority official makes a note in the Report:

evaded receiving the Certificate”, certified by the signature of a tax authority official, indicating the date.

After marking the evasion of receiving the Certificate, the Certificate is sent to the person who committed the tax offense by registered mail.

Sincerely,

Irina Nikolina, expert of the BSS "System Glavbukh".

Answer approved by Alexander Rodionov,

deputy chief Hotline BSS "System Glavbukh".

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Annex 1

Approved
By order of the Federal Tax Service of Russia
dated 12/13/2006 N SAE-3-06/860@

ACT N ___ on the discovery of facts indicating tax offenses provided for by the Tax Code of the Russian Federation (with the exception of tax offenses provided for in Articles 120, 122, 123) _________________________ _______________ (place of compilation) (date) By me, _________________________________________________________ (last name, first name, patronymic, position , class rank ___________________________________________________________________ of an official of the tax authority) (name of the tax authority) on the basis of paragraph 1 of Article 101.4 Tax Code This Act has been drawn up in the Russian Federation in connection with the discovery of facts indicating the commission of ______________ ___________________________________________________________________ (name of the organization, TIN/KPP ___________________________________________________________________ (full name of the individual, TIN - if available), ___________________________________________________________________ address of the location of the organization ___________________________________________________________________ (place of residence individual)) tax offenses provided for by the Tax Code of the Russian Federation (with the exception of tax offenses provided for in Articles 120, 122, 123). 1. I have discovered the following facts: __________________________ __________________________________________________________________ __________________________________________________________________ __________________________________________________________________ ___________________________________________________________________ __________________________________________________________________ (documented facts of violations of the legislation on taxes and fees) In connection with the commission of _________________________________________ (name of organization (full name of the individual)) violations of the legislation on taxes and fees, specified in paragraph 1 of this Act, it is proposed: 2.1. Collect from ______________________________________________ (name of organization) untransferred taxes (fees, penalties, fines) 1 in the amount of _________ thousand rubles, 2.2. Bring ________________________________________________ (name of the organization (full name of the individual)) to liability provided for by: a) paragraph ______ of Article _______ of the Tax Code of the Russian Federation for _____________________________________________________; (the composition of the tax offense is indicated) b) ___________________________________________________________ 2.3. __________________________________________________________ (name of the organization (full name of the individual)) ___________________________________________________________________ (proposals for eliminating violations of the legislation on taxes and fees are provided) Attachments: on ______ sheets. Signature of the head Signature of an official of the organization (individual) of the tax authority: (representative) _____________________________ __________________________________ (position, name (name of the organization) of the tax authority) _____________ ______________ ________________ ________________ (signature) (F. I.O.) (signature) (Full name) “I received a copy of the Act with attachments on ___ sheets” Signature of the head of the organization (individual) (representative) ________________________________ (name of the organization) _____________ ______________ (signature) (F.I. .ABOUT.)

1 Indicated if the tax authority identifies a failure by the bank to fulfill its obligations established by Article 60 of the Tax Code of the Russian Federation.

Tax authorities can identify facts indicating a violation of tax legislation not only during a desk or field audit, but also as part of other control measures. Recently, the Ministry of Finance established a period within which auditors must draw up a report in such a case.

The Tax Code provides for two procedures for processing tax control results that indicate tax violations. The first of them regulates the documentation of the results of direct desk and field inspections (Article 100 of the Tax Code), the second is provided for cases of detection of violations during other control activities (Article 101.4 of the Tax Code). They also correspond to two procedures for considering cases of violation of tax legislation (Article 101, 101.4 of the Tax Code).

Based on the results of the inspection

Based on the direct indication in the main tax law (Clause 2 of Article 100.1 of the Tax Code), tax offenses for which proceedings can only take place in accordance with Article 101 of the Tax Code include:

– and objects of taxation;

– non-payment or incomplete payment of tax;

– failure of the tax agent to fulfill the obligation to withhold or transfer taxes (Articles 120, 122, 123 of the Tax Code).

In addition, this list can easily be supplemented with such an offense as failure to submit tax return(Article 119 of the Tax Code). The fact is that, in fact, such an offense can only be detected during an inspection: desk check - when submitting reports in violation of the deadline; and exit, if the declaration has not been submitted in the presence of such an obligation. In addition, the fine under Article 119 of the Tax Code is calculated based on the amount of tax payable (surcharge) on the basis of an unsubmitted declaration. In other words, the specific amount of the tax sanction in this case can only be determined during the audit.

Outside the “testing” framework

Violations of tax legislation, the identification of which is not related to the conduct of tax audits, first of all, of course, it should be attributed to non-compliance with the obligations imposed by the Tax Code on banks. In this case, of course, we are talking only about special offenses prescribed in Chapter 18 of the Code. In addition, failure to provide, at the request of tax authorities, information about the taxpayer within the framework of the so-called “counter” audit (clause 2 of Article 126 of the Tax Code) falls into this category. Evasion of their tax duties by a witness, expert or translator involved in tax control can also be considered by auditors only in the manner prescribed by Article 101.4 of the Tax Code (Articles 128, 129 of the Tax Code).

At the junction

Meanwhile, the consideration of a fairly large number of tax offenses can be carried out by tax authorities in one way or another, depending directly on the circumstances under which the “misconduct” was discovered. This category may include:

– violation of the deadline for registration or evasion of it (Articles 116, 117 of the Tax Code);

– late submission of information on opening and closing a bank account (Article 118 of the Tax Code);

– failure to comply with the procedure for possession, use and (or) disposal of property that has been seized (Article 125 of the Tax Code);

– failure by the taxpayer (tax agent) to submit documents and (or) other information provided for by the Code and other acts of legislation on taxes and fees to the inspectorate within the prescribed period (clause 1 of Article 126 of the Tax Code);

– violation of the procedure for registering gambling business objects (Article 129.2 of the Tax Code).

We prepare and review

By and large, both procedures for considering cases of tax offenses are quite similar. However, it must be taken into account that the rules established by Article 101.4 of the Tax Code are more simplified and are not regulated in such detail.

If, outside the framework of a tax audit, circumstances are identified that indicate tax offenses provided for by the Code, the inspector must draw up an act that is signed by both himself and the “offending” person. If the latter refuses, a corresponding entry is made about this.

The act must indicate documented facts of violation of the legislation on taxes and fees, as well as the official’s conclusions and proposals for eliminating “shortcomings” and applying appropriate sanctions. The form of the act and the requirements for its execution were approved by order of the Federal Tax Service dated December 13, 2006 No. SAE-3-06/860@.

According to paragraph 5 of the Requirements, the document is drawn up in two copies, one of which remains in storage at the inspection, and the other is handed over to a representative of the company or PBOYUL. If tax authorities have reason to believe that a tax violation committed has signs of a crime, the report is drawn up in triplicate. The third of them is attached to the materials sent to the internal affairs bodies to resolve the issue of initiating a criminal case.

The act is handed over to the company or entrepreneur against receipt or transferred in another way indicating the date of its receipt (clause 4 of Article 101.4 of the Tax Code of the Russian Federation). If the “offender” avoids receiving the specified document, then the document with the appropriate note is sent to him by registered mail. Then the date of delivery of the document is recognized as the sixth day from the date of sending.

Within ten days from the date of receipt of the act, he may submit his objections to it. However, the absence of these does not deprive him of the right to give explanations when considering the act and other tax control materials, for which ten days are allotted from the date of expiration of the deadline for filing objections (clause 7 of Article 101.4 of the Tax Code).

Based on the results of consideration of the act and the documents attached to it, the head of the tax authority or his deputy makes a decision either to hold the company accountable or to refuse it. Based on the first of them, the taxpayer is sent a demand for payment of penalties and fines.

"Urgent" space

It is noteworthy that the Tax Code does not establish a period during which tax authorities must draw up an act on the discovery of facts indicating a tax violation. This circumstance is certainly disadvantageous for taxpayers, since violation of this deadline by the auditors could become one of the grounds for challenging the decision subsequently made by the controllers. But, as they say, you cannot violate unstated demands.

For example, the tax authorities wanted to take advantage of the fact that Article 101.4 of the Tax Code does not limit the period for detecting and filing tax violations in a case in which the FAS of the Volga-Vyatka District acted as the arbiter (resolution of July 22, 2008 in case No. A43-493/ 2008-40-10). True, in this case they failed for the reason that it was a question of holding the taxpayer accountable for failure to submit a return. In this regard, the arbitrators considered that this offense should have been considered in accordance with Article 101 of the Tax Code, and therefore the period when the inspectorate could fine the company had already expired.

Meanwhile, the Ministry of Finance recently undertook to fill the “urgent” gap in Article 101.4 of the Tax Code. In a letter dated January 22, 2009 No. 03-02-08-7, the department's experts came to the conclusion: if by paragraph 1 of Article 101.4 of the Code the deadline for drawing up the act in question is determined by the event of the discovery of facts indicating tax violations, then the auditors must draw it up no later than one worker days from the moment of their detection. We can only hope that the tax authorities will still take these explanations from the financiers into account.