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Consequences of Voluntary Calculation of Tax Additionally Payable to the Budget in Case of Overpayment
Osina Dina

Lecturer of Chair of Legal Theory and Comparative Law, Moscow State Institute of International relations (MGIMO-University) of the Ministry of Foreign Affairs of the Russian Federation

119454, Russia, g. Moscow, ul. Prospekt Vernadskogo, 76

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The article is devoted to the question about whether it is possible to hold a taxpayer liable pursuant to Article 122 of the Tax Code of the Russian Federation in case of a taxpayer having a sufficient sum of tax overpayed at the moment of an amended tax return being submitted. The author also focuses on drawing up an act and making a decision based on tax inspection results. The author analyzes Clause 20 of the resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation No. 57 of July 30, 2013 and related issues. The article is based on the analysis of the provisions of the Tax Code of the Russian Federation, systematization of law-enforcement practice using general research methods (analysis and synthesis) and special research methods (legalistic and comparative law methods). The scientific novelty of the research is caused by the fact that the author analyzes and systematizes particular issues and law enforcement practice associated with voluntary calculation of tax additionally payable to the budget in case of overpayment. Based on the research results, the author makes the following conclusions that can be put to practice: whenever there is an amended tax return sufficient to make credit for additionally accrued tax at the moment of voluntary submission of a tax return, it is possible to apply Subclause 1 of Clause 4 of Article 81 of the Tax Code of the Russian Federation to be relieved from payment; if tax audit results demonstrate that there is no tax owned but overpayed and the sum of tax overpayed is sufficient to make a credit for additionally accrued tax, then there are no grounds for bringing a taxpayer to liability; and to hold a taxpayer liable it is necessary to establish a cause-and-effect relationship between understatement of tax for a particular tax period and cutting off tax overpayment that has been held in the budget since the due date for tax payment till the date of decision made on the basis of tax audit results.

Keywords: Tax deficiency, Supreme Court, Constitutional Court, Tax Code, Tax audit, Amended tax return, Imposition of liability, Overpayment of tax, Supreme Arbitration Court, Interruption in overpayment



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This article written in Russian. You can find full text of article in Russian here .

Opredelenie Konstitutsionnogo Suda RF ot 08.02.2007 № 381-O-P, postanovleniya Arbitrazhnogo suda Moskovskogo okruga ot 20.07.2017 po delu № A40-167366/2016 i ot 30.01.2017 po delu № A40-202153/2015. // SPS "Konsul'tantPlyus".
Firfarova N.V. Nyuansy primeneniya shtrafa po st. 122 NK RF pri podache "utochnenki" // Nalogovaya proverka. 2017. № 1. S. 40 - 45; Medvedeva T.M. Chto est' fakt obnaruzheniya kontrolerami nalogovogo pravonarusheniya dlya tselei st. 81 NK RF? // Aktual'nye voprosy bukhgalterskogo ucheta i nalogooblozheniya. 2017. № 11. S. 56 - 61; Nalogovoe pravo Rossii v voprosakh i otvetakh: Uchebnoe posobie / Pod red. A.A. Yalbulganova. M.: Yustitsinform, 2007. 408 s.
Punkt 20 Postanovleniya Plenuma VAS RF ot 30.07.2013 № 57; punkt 42 Postanovleniya Plenuma VAS RF ot 28.02.2001 № 5 (deistvovalo ranee, na dannyi moment utratilo silu). // SPS "Konsul'tantPlyus".
Punkt 2 Opredeleniya Konstitutsionnogo Suda RF ot 24.10.2013 № 1616-O. // SPS "Konsul'tantPlyus".
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