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Правильно заверяем копии документов для налоговой инспекции – избегаем штрафы и налоговые споры.

 

Аудиторская фирма продолжает публиковать информацию по вопросам налогообложения и налогового администрирования. Публикация подготовлена по материалам СПС «Консультант плюс». Базовый документ: Письмо Минфина России от 11.05.2012 N 03-02-07/1-122

 

Суть ситуации:

В ходе налоговой проверки налоговая инспекция вправе истребовать информацию о проверяемой организации у ее контрагентов и иных лиц, располагающих такими сведениями (п. 1 ст. 93.1 НК РФ). Запрашиваемые документы должны быть представлены в виде заверенных копий (абз. 3 п. 5 ст. 93.1, абз. 2 п. 2 ст. 93 НК РФ), кроме документов, составленных в электронном виде по установленным форматам.

Если налоговый орган истребует документы в большом количестве, у налогоплательщиков возникает вопрос: можно ли заверить подшивку копий документов, а не копию каждого из них в отдельности?

Разъяснения Минфина РФ:

В рассматриваемом Письме Минфин России разъяснил следующее: заверение подшивки копий документов не соответствует ст. 93 НК РФ, поскольку из ее положений можно сделать вывод, что должна быть заверена каждая копия документа, а не вся подшивка. При этом заверять копию необходимо согласно п. 3.26 ГОСТ Р 6.30-2003 (введен в действие Постановлением Госстандарта РФ от 03.03.2003 N 65-ст). Ниже реквизита "Подпись" проставляется отметка "Верно". Далее указывается должность лица, заверившего копию, проставляется личная подпись, дается ее расшифровка и ставится дата заверения. Если налогоплательщик не представит в срок заверенные надлежащим образом копии истребованных документов, ему грозит штраф в размере 5000 руб. (п. 6 ст. 93.1, п. 1 ст. 129.1 НК РФ). Аналогичную точку зрения Минфин России уже высказывал в Письмах от 24.10.2011 N 03-02-07/1-374, от 30.11.2010 N 03-02-07/1-549. Вывод о том, что заверение подшивки копий документов не соответствует ст. 93 НК РФ, подтверждается Постановлениями ФАС Московского округа от 05.11.2009 N КА-А41/11390-09, Восьмого арбитражного апелляционного суда от 04.05.2012 N А75-10184/2011.

Иная ситуация, к примеру, нулевая ставка НДС при экспорте

Необходимость подачи в инспекцию большого количества заверенных копий документов возникает не только при их истребовании на основании ст. 93.1 НК РФ, но и в иных случаях, например при подтверждении экспортерами нулевой ставки НДС. Напомним, что перечень документов, подтверждающих правомерность применения нулевой ставки, предусмотрен ст. 165 НК РФ. В этой же статье указано на возможность подачи копий таких документов. Отметим, что в данной ситуации представление заверенной подшивки не должно послужить причиной для отказа в применении нулевой ставки.

Как указывают суды, ст. 165 НК РФ не устанавливает особого порядка заверения копий документов. Это позволяет отклонять доводы налоговых органов о ненадлежащем оформлении копий в связи с отсутствием каких-либо реквизитов, например расшифровки подписи лица, заверившего копию, или даты заверения (см. Постановления ФАС Московского округа от 17.04.2007, 24.04.2007 N КА-А41/2718-07, от 28.07.2006 N КА-А40/6899-06).

Выводы:

Учитывая данную судебную практику, а также отсутствие в ст. 165 НК РФ указания на представление именно заверенных копий документов, можно предположить, что заверение их подшивки будет оценено судом как незначительный недостаток в оформлении копий, который не повлечет отказа в применении нулевой ставки. В то же время представление незаверенных копий документов может повлечь такой отказ (см. Постановления ФАС Дальневосточного округа от 04.07.2003 N Ф03-А51/03-2/1428, от 20.06.2003 N Ф03-А51/03-2/1303, ФАС Северо-Западного округа от 19.04.2004 N А56-23710/03).

Таким образом, при проведении проверки контрагента налогоплательщик должен представить заверенную копию каждого истребованного документа. Для подтверждения нулевой ставки НДС можно заверить и подшивку копий документов, но в этом случае не исключены споры с налоговыми органами.

 

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