Читать книгу Споры с налоговыми органами при осуществлении налогового контроля и взыскании налогов и сборов. Практические рекомендации - А. Н. Борисов - Страница 4

This book provides practical guidance to taxpayers in the conduct of disputes with the tax authorities in the implementation of tax control and collection of taxes and fees. The book contains a large number of sample forms of documents, preparation of which is necessary in both the pre-trial and extrajudicial and judicial disputes. Chapter 1 discussed various pre-trial procedures and extrajudicial dispute with the tax authorities: the submission of written objections to the tax audit; filing of a complaint to a higher tax authority; the explanations in the production of cases on administrative offenses.

Chapter 2 provides an overview of the procedures of litigation with the tax authorities: treatment of taxpayers before the arbitral tribunal and the court of general jurisdiction statements challenging the acts, decisions, actions (inaction) of tax authorities and their officials; appeal to the courts with suits for the recovery of taxes, fees, fines and penalties; disputes in proceedings in cases of administrative violations in the courts.

In chapter 3 of the book the author identifies and deals with ways to protect against forcible collection of taxes, fees, fines and penalties in relation to methods such penalties – at the expense of funds in the accounts of the taxpayer – organization or individual entrepreneur in banks, and at the expense of other property of the taxpayer – organization or an individual entrepreneur.

Chapter 4 includes a review of legislative innovations, materials and jurisprudence for clarification on disputes concerning the prosecution of violations of the law of the Russian Federation on taxes and fees. We are talking about tax offenses (Chapter 16 of the first part of the Tax Code), the bank violated the legislation on taxes and levies (Chapter 18 of the Code), and administrative responsibility.