The range of such reasons is almost unlimited, the specialist reports.
Ilya Prokofiev, deputy Chairman of the Centeryurservice Moscow Bar Association, in an interview with the media, stated facts from the practice of tax service inspectors who can come home to taxpayers without warning.
Recall that, according to the generally accepted opinion, the tax authorities cannot pay visits to citizens without notifying them about the inspection in advance. However, this is not the case.
As RIA reports with reference to the words of the expert “Real Estate ”, there are several cases when the law allows such visits.
For example, Prokofiev explained, this is permissible in relation to citizens who are suspected of non-payment of taxes.
The inspector may pay a visit to clarify additional information needed to monitor the funds and deadlines for paying taxes. For example, to check the fact of the relationship of the buyer and seller or the area of housing.
“The range of reasons is virtually unlimited,” he said.
However, the inspection can only be carried out by the inspector whose name is indicated in the inspection permit. During the visit, the security officer must show the citizen this decision. The document must be signed by the head of the tax service or his deputy.
There is also the full name and position of the inspector and tax data. The inspector is also obliged to present a service certificate. Upon completion of the inspection, a certificate is issued to the citizen.
According to Prokofiev, tax officials have the right to inspect housing, check documents, electronic media, including laptops and PCs. This is how they check whether housing is rented out without paying taxes.
In case of denial of access to housing, the tax can be calculated by calculation, by analogy with similar cases. And it may be higher than the real amount.
According to Prokofiev, they have no right to forcibly enter the inspector’s house, only by a court decision. And they are also not obliged to inform residents about the inspection in advance.
In the Federal Tax Service of Russia, the media clarified that a request for the provision of documents is sent in advance, which the payer can submit to the service in any convenient way.
Earlier, Topnews reported that the Federal Tax Service and the Ministry of Internal Affairs began to monitor and suppress the facts of the sale of foreign currency with their hands.