Sending a request for information necessary to determine the market price and differential complies with the requirements of transfer pricing legislation and entails the suspension of the limitation period.
In support of the disagreement with the adjustment of income for 2010, LLP "Zh" indicated that the statute of limitations is 5 years and none of the grounds provided for extending the period are applicable to the activities of the Partnership. The court found that the tax audit, scheduled for December 29, 2014, was completed on December 30, 2016. During this period, the inspection was suspended and resumed, which was notified and handed over to the Partnership. According to letters dated December 31, 2014 No. SD-9.2-9-1320 and on June 12, 2015, No. MKD-12-2/419, the Department demanded from Thomson Reuters information on the provision of information on prices for Brent crude oil dated, Urals RCMB, Urals Med, Iranian Light for the period from 1 January 2009 to December 31, 2013. Thus, the reason for the suspension of the audit was the sending of requests for information to Thomson Reuters. The Court pointed out that the suspension of the tax audit period did not contradict the requirements of paragraph 4 of Article 629 of the Tax Code.
At the same time, according to paragraph 5 of this norm, the period of suspension on the grounds established by paragraph 4 of this article is not included in the period of the tax thematic audit of legal entities on transfer pricing issues. Guided by subparagraph 1) According to paragraph 1 of Article 4 of the Transfer Pricing Act, the tax authority used the right to request information necessary to determine the market price and differential to Thomson Reuters, which is one of the world's largest international agencies that publish information about the differential. In this regard, the court considered that the total limitation period for the tax obligation and the requirement for the tax audit in question had been complied with and did not exceed seven years, and therefore the arguments of the Partnership about the omission of the limitation period for 2010 were not taken into account by the court and rejected due to unreasonableness.
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