The Tax Code does not contain a prohibition on the submission of revised tax declarations for the relevant tax period in the event of the appointment, conduct or completion of an on-site tax audit of that period.
Status: the case was transferred for a new consideration.
The essence of the case: the contested decision of the company charged additional VAT, corporate income tax, the corresponding amounts of penalties, penalties in connection with the unjustified extraction of tax benefits in relations with the disputed counterparties.
Significant findings: The Tax Code of the Russian Federation does not contain a prohibition on filing revised tax returns for the relevant tax period in the event of appointment, conduct or termination of an on-site tax audit of this period. There is no prohibition to submit a revised tax return even after the decision on the results of the audit. Accordingly, this right of a taxpayer to submit a revised tax return should correspond to the authority of the tax authority to review it.
The tax authority, having completed an on-site tax audit, should have the entirety of information on the financial and economic activities of the taxpayer carried out in the audited period (including information on income and expenses for the relevant taxes).
Thus, a revised tax return submitted after the completion of the field tax audit and before the inspectorate’s decision may represent a form of informing the tax authority of the taxpayer’s objections to the tax authority’s conclusions on the relevant tax set out in the audit materials.
Therefore, when submitting a revised tax return after the end of the field tax audit, but before making a decision on it, the tax authority, taking into account the scope and nature of the clarified information has the right to conduct additional tax control measures, guided by para. 6 of Article 101 of the Tax Code, or, making a decision without taking into account the data of the revised tax return, to order a repeat field audit in terms of the clarified data.
The courts did not establish what actions were taken by the tax authority as a result of the submission of revised tax declarations and what was the result of these actions.