100 Tax Code). After that, the tax authority shall decide on the basis of a desk audit (Clause 1, Article. 101 Tax Code). And you are entitled to participate in the processing of materials testing (paragraph 2 of Section 2, Article. 101 Tax Code). In fact, if you do not agree with the decision, which ruled the tax body conducting a desk audit, you can appeal against it in the manner prescribed by Art. Art.
101.2, 137 – 142 of the Tax Code. Currently, there is one deadline for a desk audit: three months from the date of filing the tax authority of a declaration or calculation (Section 2, Article. 88 Tax Code). Extension of period of three desk audits Tax Code is not provided. This is indicated, and Russia's Finance Ministry in the Letters from 18.02.2009 N 03-02-07/1-75, from 24.11.2008 03-02-07/1-471. Also not available legislation and the possibility of suspending a desk audit (Article 88 of the Tax Code). Therefore, all actions on the verification of (vindication explanations, documents, etc.), the tax inspector may do only within three months from the date of reporting.
But missing the deadline for a desk audit is not an unconditional basis for cancellation of the decisions taken on its results (paragraph 14 of article. 101 Tax Code). Unconditional basis for cancellation of the decisions taken by results of a tax audit, may be a violation of the essential conditions procedures for dealing with the audit materials. In this case, to such essential terms refers only to ensure the possibility of a taxpayer To review the audit materials and to provide an explanation (paragraph 2 of Section 14 of Article.