Акт и приложения к нему инспекторы вправе направить отдельно

Акт и приложения к нему инспекторы вправе направить отдельно

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Акт и приложения к нему инспекторы вправе направить отдельно

ФНС РФ в своем письме от 07.12.2017 N ЕД-4-2/24861@ уточнила порядок направления налоговыми органами приложений к акту налоговой проверки.

Ведомство напоминает, что по нормам статьи 100 НК РФ, к акту налоговой проверки прилагаются документы, подтверждающие факты нарушений законодательства о налогах и сборах, выявленные в ходе проверки.

Указанные документы могут направляться в электронной форме по телекоммуникационным каналам связи.

Поскольку приложения к акту налоговой проверки являются самостоятельными документами, их направление отдельно от акта налоговой проверки не противоречит нормам НК РФ.


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