04.09.07

If an entrepreneur fails to inform the Federal Tax Service of a change in his/her registered residence, the Tax Inspection may penalize him/her only within the space of two months after the relocation, not two months after the violation is discovered. This conclusion was reached by the Federal Arbitration Court of the north-western district in resolution # А05-12218/2006-35, made on April 5th, 2007.

A certain private entrepreneur had changed his registered residence on April 13th, and notified the tax inspection only on October 16th. Tax inspectors fined the entrepreneur 5,000 rubles for missing the three-day notice deadline. However, judges did not recognize the case as a continued infringement and cancelled the fine because the tax inspection had missed the two-month statue of limitation, which is calculated from the day of the violation, not from the day of its disclosure.

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