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Налоговые проверки. Советы бухгалтеру

Налоговые проверкиВ жизни любого предприятия или фирмы рано или поздно наступает тот день, когда в офис приходит налоговая инспекция. Налоговики при проверках не должны превышать свои полномочия и всегда должны соблюдать нормы Налогового кодекса.

Поэтому руководителю и бухгалтеру любой компании нужно знать свои права, а также права контролеров для того, чтобы их проверка проходила строго в рамках закона, а ее результаты были правильными. Мы попросили, специалиста ФНС России № 48 в Москве, помочь нам разобраться в вопросах длительности подобных налоговых проверок.

Длительность выездной налоговой проверки по закону не может продолжаться более двух календарных месяцев, но указанный срок проверки можно продлить до четырех, а в некоторых особых случаях даже до шести календарных месяцев в ряде случаев, перечисленных в налоговом кодексе Российской Федерации. Руководитель инспекции или заместитель также вправе приостановить выездную проверку для истребования документов у контрагента или других лиц, располагающих такой информацией, касающейся деятельности проверяемой компании.


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