How to execute notifications of state revenue bodies

On July 21 of this year, the SRC initiated autorun of notifications and notifications based on the results of desk control. The desk control covers violations of overstating the offset for goods imported from the territory of the EAEU member States with VAT payment.

If violations are detected based on the results of desk control with an average degree of risk, a notification is sent, which is of a recommendatory nature, no measures are taken for its non-fulfillment.

Due to the large volume of data to be sent, the notification is sent without an attachment. At the same time, transcripts to notices and notifications are sent at the request of taxpayers to the specified email addresses. Sending full information about violations in the form of an appendix to notifications and notifications will be implemented as part of the introduction of new information systems.

In case of disagreement with these violations, according to Article 96 of the Tax Code, the taxpayer has the right to provide explanations on paper or electronic media.

Regarding the violation of overstating the offset for goods imported from the territory of the EAEU Member States with VAT payment, it should be noted that according to paragraph 2 of Article 401, the amount for the latest of the dates (the date of payment to the budget or the last date of the tax period) is included in the VAT offset.