03.06.08

The tax authorities, on a recent audit, concluded that traveling workers had stayed in non-existent hotels. The taxpayer had presented hotel receipts that listed Taxpayer ID Numbers incorrectly. The authorities concluded that the hotels did not exist at all and assessed additional tax from employees for the hotel reimbursements.

However, a court ruled that the documents contained all the necessary requisites, were signed by hotel employees and bore the appropriate authentication seals, and listed the physical locations of the hotels. Thus, the tax authorities were not able to prove that employees did not receive the claimed hotel services.

(Resolution # Ф09-2594/08-С3 from April 23, 2008 of the Federal Arbitration Court of the Urals region).

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Source: Российский налоговый портал