of October 24, 2012 No. AC-4-2/18029 @
About the value added tax and the income tax of the organizations which are not withheld and not listed by tax agents
The Federal Tax Service in connection with appeals of territorial tax authorities concerning reflection of the amounts revealed by results of the tax audits which are not withheld and not listed by tax agents of the value added tax and income tax of the organizations in the decision on attraction (about refusal in attraction) to responsibility for making of tax offense, reports the following.
1. The amounts of the value added tax which is not withheld and not listed by tax agents are reflected in the decision on attraction (about refusal in attraction) to responsibility for making of tax offense as shortage.
The specified line item is confirmed by resolutions of Presidium of the Supreme Arbitration Court of the Russian Federation of 13.01.2011 N 10067/10 in the matter of N A50-32345/2009, of 03.04.2012 N 15483/11 in the matter of N A72-5929/2010.
2. The amounts of the income tax of the organizations which is not withheld and not listed by tax agents are reflected in other offers in substantive provisions of the decision on attraction (about refusal in attraction) to responsibility for making of tax offense by making of the following record:
"The income tax of the organizations in the amount (_____ is offered to hold and list not withheld and not listed in the term established by the legislation on taxes and fees to rub).".
As the tax amounts revealed during tax audits on profit of the organizations which were not withheld by tax agents in case of payment of the income cannot be collected by tax authority neither from the tax agent, nor from the taxpayer (the foreign organization), transaction on reflection of the specified amounts in cards of the Calculations with the Budget database until deduction by their tax agents and payment in the budget system of the Russian Federation shall not be saldoobrazuyushchy. The specified amounts on the income tax of the organizations in information resources of tax authorities shall be reflected for information only, for the purpose of charge of penalty fee from date of the decision for each calendar day of delay of discharge of duty on the tax discharge or collection. The amounts of penalty fee before date of the decision and penalties are reflected in the decision in generally established procedure.
3. The attention is paid that documentary confirmed circumstances shall be reflected by the made checked tax agent of the violation expressed in not deduction and not transfer of tax amounts to value added and the income tax of the organizations in descriptive part of the decision on attraction (about refusal in attraction) to responsibility for making of tax offense, including with indication of names and other information about persons who gained income.
To Offices of the Federal Tax Service in subjects of the Russian Federation to bring the above to subordinate territorial tax authorities.
Valid counselor of state of the Russian Federation 3 classes of S. N. ANDRYUSHCHENKO
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