Question:
The taxpayer’s office received a “Notice of Elimination violations with a medium risk level identified by tax authorities according to results of desk control" the violation was detected due to overestimation deductions for CIT in declarations of form 100.00. for 2023
What is the procedure for executing this notice?
Answer:
Execution of notice of elimination of violations identified tax authorities based on the results of desk control, carried out by the taxpayer within thirty working days from the day following the day of its delivery. Execution taxpayer notification of the elimination of violations identified Tax authorities, based on the results of desk control, recognize:
1) in case of agreement with the violations specified in the notification –
elimination of identified violations by the taxpayer by submission of additional tax reporting upon notification for tax period to which the identified violations relate.
2) in case of disagreement with the violations specified in the notification with an average degree of risk - submission to the tax authority that sent notification of elimination of violations identified by tax authorities based on the results of desk control, the taxpayer on paper or electronic media an explanation of the absence of violations;
The explanation must indicate: date of signing of the explanation by the taxpayer (tax agent); last name, first name and patronymic (if it is indicated in the document, identity card) or the full name of the person presenting explanation, his place of residence (location); taxpayer identification number (tax agent);
name of the tax authority that sent the notification about
elimination of violations identified by tax authorities based on the results
office control.
number and date of the notification for which the explanation is provided; For clarification, he has the right to submit extracts from the tax registers аnd (or) accounting (accounting) and (or) supporting documents and (or) indicate the circumstances of the disagreement.