Control Tax Law

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Uploaded: 27.10.2015
Content: КР-Налоговое право-СИЦ.doc (76 kB)
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Control Tax Law

1. The method of enforcement of the obligation to pay taxes and fees. The obligation to pay taxes and fees. 3
Task 1.Predprinimatel Astafurov MA not reported to the tax office on the opening of his checking account. Decision of the inspection for the violation he was prosecuted under Art. 118 of the Tax Code and Article 15.4 of the Administrative Code. The businessman did not agree with the specified non-legislative act of the tax authority and challenged it in court.
What decision should stand trial? 10
Task 2.Nalogovy body showed the bank "Interbank" request for payment of excise duty, calculated of "Shine" in the implementation of excise goods made by him and placed under the customs regime of export outside the territory of the Russian Federation, in view of the fact that the organization in the reporting period was not provided the tax authority of the bank guarantee.
Rate the legitimacy of the actions of the tax authority. 13
References 15


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