Execution of the notification on the elimination of violations identified by the tax authorities based on the results of in-house control

According to paragraph 2 of Article 96 of the Tax Code, the execution of the notification on the elimination of violations identified by the tax authorities based on the results of desk control is carried out by the taxpayer (tax agent) within thirty working days from the day following the day of its delivery (receipt).

The execution by the taxpayer (tax agent) of a notification on the elimination of violations identified by the tax authorities based on the results of desk control is recognized as:

1) in case of consent to the violations specified in the notification-elimination of the revealed violations by the taxpayer (tax agent) by:

registration with the tax authorities;

submission of tax reports on the notification for the tax period to which the identified violations relate;

payment of the amount of value added tax to the budget, previously returned from the budget at the request of the taxpayer for the refund of value added tax, as well as payment of penalties in the amount specified in paragraph 4 of Article 104 of this Code, for each day from the date of transfer of such amounts to the taxpayer;

2) in case of disagreement with the violations specified in the notification-submission by the taxpayer (tax agent) of an explanation on the identified violations on paper or electronic media to the tax authority that sent a notification on the elimination of violations identified by the tax authorities based on the results of desk control, except for the cases provided for in paragraph 3 of this article.

The explanation should include the following:

date of signature of the explanation by the taxpayer (tax agent);

last name, first name and patronymic (if it is specified in the identity document) or the full name of the person who submitted the explanation, his place of residence (location);

taxpayer identification number (tax agent));

the name of the tax authority that sent the notification on the elimination of violations identified by the tax authorities based on the results of the desk control;

number and date of the notification to which the explanation is submitted;

the circumstances that are the grounds and evidence of the disagreement of the person who submitted the explanation.

If the explanation indicates documents as the basis for the disagreement of the person who submitted the explanation, then copies of the documents specified in the explanation, except for tax reports, must be attached to the explanation.

Submission of other documents as part of the execution of the notification by submitting an explanation is not required.