SEIZURE OF DOCUMENTS AS TAX CONTROL MANAGEMENT TOOL: PRACTICAL APPLICATION ISSUES
R.I. Shumyatskiy1, D.V. Terre2
1Siberian Institute of Management, Nizhegorodskaya st., 6, Novosibirsk, Novosibirsk region, 630102
2Inspectorate of the of Federal Tax Service of Russia in Zaeltsovsky District of Novosibirsk, Dachnaya st., 60, Novosibirsk, Novosibirsk region, 630082
Keywords: выемки документов и предметов, изъятие документов, опись документов, налоговая проверка, дополнительные мероприятия налогового контроля, управление налоговым контролем, seizure of documents and objects, suppression of documents, record statement, tax inspection, additional measures of tax control, tax control management
Abstract
The institute of seizure of documents and objects is described; various positions of courts, tax bodies and tax payers regarding seizure of documents and objects are analyzed. Various situations and variants, connected with application of the institute of seizure of documents and objects, are examined. Recommendations on use of the institute of seizure in various situations are made.
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