Article defines value and problems of a tax explanation. The hierarchy of tax explanations, consequence in law of use of a tax explanation is given in economic activity.
Tatyana of NOUR, editor of the legal direction
The accountant not always manages to understand standard of the law straight off. And then there is a question: what to do? After all how the norm is read, its correct application and, as result, lack of mistakes and penalties depends. To understand legislative knowledge experts – lawyers, and also the appropriate state authority will help. For example, to explain to taxpayers the legislation on the tax matters – a task of taxing authorities. About receiving tax explanations we also will talk today.
The tax explanation considered the reply of konyotroliruyushchy body to inquiry of the interested person on the tax matters (to subitem 4.4.2 of "g" of the Law from 21.12.2000 of No. 2181-III About an order of a poyogasheniye of obligations of taxpayers before budgets and state target fondami (further – the Law No. 2181) and item 1.7 of the Order of granting explanations of separate provisions of the tax legislation, approved priyokazy GNAU from 12.04.03 of No. 176.
There is a certain hierarchy of tax explanations. It means that one of them imeyut bigger value (priority), than others, namely:
• the tax explanation supervising organa higher level has a priority over tax explanations, which podgotovleny subordinates to it supervisory authorities. So, an explanation provided to a farm of regional republican GNA, imeet a priority over an explanation received by this economy from a regional tax inyospektsiya;
• the explanation which is given to GNAU, prevails over the explanations published by other kontyoroliruyushchy bodies;
• the generalizing tax explanation has a priority over an explanation, predostavlenyony to the specific taxpayer. GNAU periodically unites the tax questions concerning a significant amount of nalogoyoplatelshchik and the order approves generalizing tax explanation. Such explanations can be applied by all taxpayers.
Than the tax explanation for the taxpayer is useful?
You analysed a situation, studied norms zakona, consulted to colleagues, received oral consultation in tax inspection and in principle already were defined, how will act. At the same time want to secure with an additional guarantee. The tax explanation directed to your address can help with it. You ask: What obyorazy? After all an explanation – it not the law.
Really, tax explanations aren’t normative legal acts. But the matter is that according to subitem 4.4.2 d the Law No. 2181 the nalogoplayotelshchik who acted in compliance can’t be made answerable:
• or with the tax razjyoyasneniye provided to it (if on this matter there are no the razjyasneyoniya having a priority);
• or with a generalizing tax explanation.
Moreover, responsibility isn’t provided even in case taxing authorities changed the mind subsequently. That is took and changed, otmenili, prepared a new explanation or published generalizing tax explanation which contradicts the previous not cancelled.
Thus, if the enterprise operated on the basis of the tax explanation provided to it (the generalizing explanation – isn’t present) and, for example, didn’t charge the VAT, and later poluchilo an opposite explanation, the enterprise won’t bear responsibility for VAT failure to pay.
On Balans-Agro newspaper materials.