28.01.09

What if documents needed by tax officers to conduct field tests are burned? A businessman reported the loss of documents due to fire, but tax officers decided that they already had enough information about the income of the businessman. As sources for information, they used the businessman’s bank account statements and the expenditure-cash warrants, which were obtained from some of the businessman’s contractors. As a result, tax officials reasoned that the businessman owed additional Unified Social Tax.

The court did not endorse this approach, and rightly pointed out that the tax officers were not entitled to levy tax only on the basis of bank statements. Cross-checks were not conducted for all contractors, but only for a portion of them. Upon the loss of documents one must turn to Article 31 of the Tax Code and determine the amount of taxes due according to calculations specified there. Consequently, the court ruled that the tax officers had used an illegal method of levying taxes.

This is according to Resolution of the Federal Antimonopoly Service of West Siberian district dated December 18, 2008  #F04-7935/2008 (18113-A45-27).

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Source: Российский налоговый портал