Russian Federation It is possible that when a taxpayer has not submitted a declaration in time, while the inspection is information according to which the object of taxation the taxpayer has arisen, and perhaps he should pay the tax. In practice, in such a situation, tax may decide to hold a desk audit, but the actions of tax inspectors will be illegitimate, because it has no reason to hold a desk audit. After such an inspection is carried out only if you submitted a declaration to the tax authority or the calculation of the appropriate tax for a specified period (Sec. 2, Art. 88 Tax Code). If the tax authority declaration (calculation) No, he is entitled to carry out other activities of tax control, but not a desk audit (Section 1, Art. 82, Art. 88 Tax Code). This position was supported and arbitration courts (Decision of the Presidium of the Russian Federation of 26.06.2007 2662/07, of 26.06.2007 1580/07, the fas of the Volga Region of 11.09.2009 A65-1368/2009). Check the same declaration (calculation), double tax may not - repeat desk audits are not provided legislation. However, tax authorities can check for the second time the same tax (reporting) period, if you file a revised declaration on it (the letter of Ministry of Finance from 31.05.2007 03-02-07/1-267.) Desk audit should be completed in within three months from the date following the date of submission of tax returns (Section 2, Article 6.1., n. 2, Art. 88 Tax Code). It can go one day, and all three months.
Build five new landing craft in 2010 12:16 The projects would be funded with the support of the Japan International Cooperation Agency. The National Fisheries Development Fund (FONDEP) will build five new landing craft at the end of next year, with an investment of 78 million dollars, said its president, Cesar Vargas Luna. "The project proposes to construct wharves at Cape Blanco (Piura), San Jos (Lambayeque), Lomas (Arequipa), Puerto Molina (La Libertad), Davies (Tumbes) and Grano de Oro (Pucusana)," he told Andina news agency . He argued that this initiative will be financed through external borrowing operation currently is working with the Japanese International Cooperation Agency (JICA). "To date all projects are at pre-feasibility stage and end the year a team from JICA arrive in Peru to evaluate this document as well as the feasibility study.After that we know when we can begin the construction, "he said. He said according to an order of priority and facilitating conditions, the landing on which the works could be started first are those located in La Cruz and Grano de Oro. He noted that because it is a public investment, the process takes time because it has to go through phases as pre-feasibility, feasibility, feasibility, technical file for approval of the Ministry of Economy and Finance (MEF) for indebtedness, letters of commitment from country and country, among others. Vargas Luna commented that with regard to this year, FONDEP has planned to invest 14.1 million suns for the expansion and modernization of three landing craft. They are located on Cancer (Tumbes) will cost 2.5 million suns and its inauguration is scheduled for October, Chimbote (La Libertad) for 3.5 million opening date forDecember, and San Andr s (Ica) by 8.1 million due in April 2010. He stated that in the case of San Andres, the remodel is an additional contribution to the...

Recent Comments