Unjustified tax assessment, violation in tax assessment due to an arithmetic error in calculating the CPN made by a government agency

LLP – 1 filed a lawsuit to challenge the notification of the results of the tax audit of the Russian State Institution "Department of State Revenue".

The court's decision and an additional decision partially satisfied the claim, declared illegal and cancelled the notification regarding the calculation of the CPI for 2017, for 2018 and in proportion to the penalty, reduced loss, VAT and the corresponding amounts of penalties. The rest of the claim was denied.

A private ruling has been issued to the State Revenue Committee of the Ministry of Finance of the Republic of Kazakhstan.

During the consideration of the case by the court of first instance, violations committed during the tax audit were established.

Thus, an obvious arithmetic error was revealed in the calculation of the CPN, which was not denied by the Department.

During the verification of mutual settlements under the subcontracting agreement concluded between the two LLP, no documents were requested for the work performed, in particular, the executive documentation, and no counter–verification was carried out with respect to LLP - 2.

It follows from the response of LLP -2 that the works listed in the act for October 2019 were actually completed between December 2018 and January 2019.

If these facts had been established during the tax audit, the unjustified accrual of taxes to the Partnership would not have been allowed.

 

 

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