Do you remember the case of "Dalsvayz ? Probably not. That was 6 years ago. Back then, the tax authority requested the taxpayer to provide 14,153,291 document copies, which, naturally, the taxpayer could not provide. Overjoyed, the tax authorities tried to collect about 708 million ruble fine under Article 126 of the RF Tax Code.
The court rejected all penalties.
Here comes another one
At the begining of the year a new case was published. Chelyabinsk Metallurgical Plant has 36 million ruble penalty failure to provide 179 thousand documents.
The circumstances of the case are the following. The tax authorities in two orders requested 1,400,000 document copies. Obviously, the tax payer was unable to provide such an amount of documents within 10 days, and so he requested to extend the deadline, but his request was turned down.
Let’s assume that the tax authorities, in fact, did need 1,400,000 document copies. Even if it took one minute to analyze one document, they would need 972 days for their continuous viewing 24 a day. Is that a believable story?
Let us note that the taxpayer agreed with the penalty and pointed out, in unison with the tax authorities, the presence of extenuating circumstances, namely a large amount of the requested documents.
The court was also unable to tell the difference between absence of fault and ’50 Shades of Grey’ and just reduced the penalty.
Well, a promising direction is opening up...
Photo: Martin Gommel