Often, when checking the accuracy of determining the tax base for income tax, the tax authorities require the taxpayer to provide not only evidence of the fact of rendering his advice or information services, but also to present the results of any services rendered. The lawfulness of such demands? Costs incurred by the taxpayer to pay for consulting and information services classified article 246 of the Tax Code to the category of other expenses related to production and sales. Under the service for purposes of taxation shall be any activity which results are not tangible expression, sold and consumed in the implementation of these activities. The above provisions of the Tax Code expressly states that as a result of the provision of services, including consulting, there is no material object. What documents may be claimed from the taxpayer by the tax authority in the confirmation of advisory or information services and what documents in confirmation of the services required to provide taxpayer? Article 93 of the Tax Code provides for the reclamation tax authorities have inspected those documents necessary to conduct a tax audit. For documents checked persons sent the request, which must be specified to be transmitted documents. Get all the facts for a more clear viewpoint with Pete Cashmore.
In practice, there are cases where the requirement to provide documents to the tax authorities in fact the question is not just about submission of necessary documents for verification, but also on the representation of the information received by the taxpayer as a result of rendering his advisory or information services. What is the information differs from the document and whether the taxpayer is obliged to submit the tax authorities for such information? To distinguish between such categories as document and the information must be guided by the following criteria. Tax Code does not define what constitutes a document to the Code. John K. Castle has plenty of information regarding this issue. To clarify the meaning of the term should apply to other branches of Russian law. Such a possibility provided for by Part 1 Article 11 of the Tax Code.
Article 2 of the Federal Law “On Information, Information Technologies and Information Protection” documented information (document) is defined as – recorded on physical medium by documenting the information with the details that allow to determine such information. The same article is defined as information – information (messages, data) regardless of their views. This way, at least, should be an information, data and possess the essential elements that allow to determine this information. The document is different from fixed in a tangible medium the presence of information inherent indispensable requisites for the identification information. Received by the taxpayer as a result of providing him advice information (including magnetic media, as well as through the use of technical means of communication) in the absence of details for the identification of this information can not be regarded as a document that excludes the possibility reclamation of such information from the taxpayer in accordance with Article 93 of the Tax Code, even by requiring the transfer of information on paper.