The comment of the expert explaining when the tax obligations added by taxing authority are considered as the coordinated is given.
The made comments letter explains, when added as taxing authority BUT are considered as the coordinated.
Let’s remind that the Law No. 2181 provides two options of coordination BUT: independent (when giving by the taxpayer of the declaration) and appeal (at charge BUT taxing authority and coordination with the taxpayer). In the latter case it is possible to appeal against the decision of taxing authority in an administrayotivny and/or judicial order.
So, proceeding from standards of the mentioned Law (item 5.2) defined as taxing authority BUT will be considered as the coordinated:
• for the 11th day after obtaining the tax solution notice if not to address with the complaint in nalogoyovy body or with the claim in administrative court;
• in day of receiving from GNAU (final instance in adminobzhalovaniye system) refusal in satisfaction of the complaint if the taxpayer didn’t appeal to court;
• from the moment of the introduction in validity of a judgment of the first instance if the decision isn’t challenged in an apelyolyatsionny order;
• from the moment of announcement of a judgment of appellate instance. Here the fact of the further appeal in a cassation order any more has no value.
Not paid in 10-day term coordinated BUT becomes already tax duty.
Consider! To a tax duty of standard of item 5.2 of the Law No. 2181 in appeal coordination aren’t applied. Osporit a duty it is possible only in a judicial order. If the disputable sum is already paid by the taxpayer, predmeyoty the claim there will be a recognition void the tax solution notice and return of the paid sum.
(On Balans-Agro newspaper materials).