Every entrepreneur, director, and chief accountant is familiar with the feeling of slight anxiety when receiving requests from tax authorities to provide documents (information). The requirement may concern the taxpayer himself, his counterparties, familiar and unfamiliar third parties. Along with the requirements, notifications are often received about the need to provide explanations, including written ones, which differ little from the content requirements. Requirements may come as part of an ongoing inspection or at the stage of pre-inspection analysis, indicating the inspector’s interest.
Let's try to figure out how to save time, nerves and paper in the printer if a requirement has arrived, and how not to run into fines for failure to comply.
In recent years, the Tax Code of the Russian Federation has been giving inspectors more and more opportunities to request documents, judicial practice is turning away from taxpayers, and tax inspectors are getting the hang of it, sending more and more demands and asking for clarifications. As a result, the number of demands drawn up by tax authorities has reached its peak.
First, let’s figure out what the inspector can ask and from whom:
| According to Art. 88, 93 of the Tax Code of the Russian Federation as part of a desk audit | According to Art. 89, 93 of the Tax Code of the Russian Federation as part of an on-site inspection | According to Art. 93.1 of the Tax Code of the Russian Federation as part of a “counter” inspection | Summons to give explanations, including written ones, on the basis of (subclause 4, clause 1, article 31 of the Tax Code of the Russian Federation) | |
| In relation to the taxpayer himself | — Documents that are submitted along with the tax return; — Documents confirming the loss (reduction of the tax amount) declared in the updated declaration filed 2 years after the submission of the initial declaration; — Other documents provided for in Art. 88 of the Tax Code of the Russian Federation related to inspections of the application of benefits, payment of VAT, investment partnerships, returns of excisable goods, services of foreign organizations registered in the Russian Federation, transactions exempt from insurance contributions, deductions for the sale of goods under tax free, investment deductions. | Any documents and information related to the calculation and payment of audited taxes in the audited period. | Documents and information regarding a specific transaction, in the absence of a desk or on-site audit, if the tax authority has a reasonable need to obtain them. | Explanations about any aspects of the taxpayer’s activities, including the obligation to attach supporting documents. Response deadlines are set arbitrarily by the inspector. |
| Regarding your counterparty | Not requested. | Not requested. | Any documents and information related to the calculation and payment of taxes. | Explanations about the specifics of the relationship with the counterparty. |
| In relation to a third party - that is, organizations/individual entrepreneurs with which you, as a taxpayer, do not directly have contractual relations | Not requested. | Not requested. | Any available documents and information, if the person being inspected is connected with you “along the chain” of supply of goods (performance of work, provision of services). | Not requested. |
| Sanctions for non-compliance | Failure to provide documents - a fine of 200 rubles for each document not submitted (Article 126 of the Tax Code of the Russian Federation). Confiscation of documents is possible. Failure to provide information requested on the basis of clause 3 of Art. 88 of the Tax Code of the Russian Federation - a fine of 5,000 rubles. | Failure to provide documents - a fine of 200 rubles for each document not submitted (Article 126 of the Tax Code of the Russian Federation). Confiscation of documents is possible. | Failure to provide documents - a fine of 200 rubles for each document not submitted (Article 126 of the Tax Code of the Russian Federation). Failure to provide information - a fine of 5,000 rubles. | Disobedience to a lawful order or requirement of an official - a fine of 500 to 1,000 rubles for individuals, and from 2,000 to 4,000 rubles for officials (19.4 Code of Administrative Offenses of the Russian Federation) |
And now in more detail.
What may be asked during inspections?
The harsh reality: everything that is in any way connected with the calculation and payment of taxes audited by the inspection can be demanded from anyone.
One gets the strong impression that soon no one will be surprised by the demand, for example, for the birth certificate of the chief accountant, since it is the chief accountant who is responsible for calculating and paying taxes in the company. The other side of the coin is the possibility of tax officials abusing their powers.
And it is precisely because of such abuses, and not at all because of the taxpayer’s desire to hide compromising information, that there is often a reluctance to respond to requests from tax authorities. And sometimes there are outright stupidities.
Thus, quite recently, in the Sverdlovsk region and Chelyabinsk regions, taxpayers received requests asking them to submit “documents confirming the performance of work directly in outer space.”
Most likely, this wording was translated from Art. 164 of the Tax Code of the Russian Federation, which provides for the application of a 0% rate, and was thoughtlessly copied from the requirements set by any of the Roscosmos structures. However, for accountants of other companies such formulations, which gave reason to think about the vast expanses of the universe, caused bewilderment and a grin.
As part of the on-site inspection, any documents may be requested.
Clause 12 of Article 89 of the Tax Code of the Russian Federation contains only one limitation: they must be related to the calculation and payment of taxes. In the Letter of the Federal Tax Service of Russia dated July 25, 2013 No. AS-4-2/13622 “On recommendations for conducting on-site tax audits,” the tax service describes what documents and information may be of interest to inspectors, but in little more detail:
«During a tax audit, officials of the tax authority check, analyze, compare and evaluate documents and information that are important for drawing conclusions about the correctness of calculation, withholding and payment (transfer) of taxes and fees, as well as for making an informed decision based on the results of the audit
».
There is no exhaustive list of such documents; accordingly, the volume and composition of the requested documents and information is virtually unlimited.
Responsibility for failure to provide documents
Payers of insurance premiums are required to submit to fund specialists during the inspection documents that confirm the correctness of calculation and completeness of payment (transfer) of insurance premiums. The form of submission of documents does not matter: They can be submitted both on paper and in the form of electronic documents (subclause 4, clause 2, article 28 of Law No. 212-FZ). Accordingly, inspectors have the right to request documents necessary for inspection (Article 37 of Law No. 212-FZ).
The company's deadline for submitting the requested documents is 10 days. Late submission of documents, as well as refusal to submit them, entails a fine of 50 rubles for each unsubmitted document (Article 48 of Law No. 212-FZ).
O.E. Cherevadskaya, Audit Director of CJSC Financial Control and Audit, Doctor of Economics
Requirements under “counter checks”.
The list of documents that can be requested directly from the taxpayer is limited within the framework of desk audits (Article 88 of the Tax Code of the Russian Federation). Basically, these are documents confirming the right to apply benefits or the legality of a refund or VAT refund.
However, these restrictions can be easily overcome by the inspector.
If documents related to the taxpayer’s activities cannot be requested during a desk audit from the taxpayer himself, then why not request the documents the inspector is interested in as part of a “counter” audit of each of the taxpayer’s counterparties. It turns out that the inspector is asking for documents not regarding the taxpayer himself, but the documents he has regarding all his counterparties. In fact, it is the taxpayer himself who is being audited. Formally, such demands are legal and in the vast majority of cases it is not possible to challenge them in court.
An important nuance of counter verifications is that the documents and information requested during them must be related to the taxpayer being audited, that is, to your counterparty, in respect of whom the audit is being carried out.
This connection does not have to be direct.
In a situation where you are asked for documents regarding your relationship with your counterparty, but are being checked by a third party (whom you may not know), such a requirement will be legal if your counterparty is a link in the chain of suppliers (buyers) leading to the third party being checked face.
Or, for example, you may be asked to provide information on how you recorded a transaction with a counterparty in your accounting records. The connection of this information with the taxpayer being audited (your counterparty) is not obvious, but the courts recognize the request for such information as lawful.
Requirements set as part of the pre-verification analysis.
If you receive a request that contains the phrase “Outside the scope of tax audits” and you are asked to submit documents relating to one or more tax periods, then “congratulations” - you are most likely a candidate for an on-site tax audit.
Let's give an example of a real claim received by a counterparty of one group of companies suspected by tax authorities of artificially splitting up their business:
Such requirements are used very widely by inspectors, and information about you with a similar requirement may be requested from all your counterparties.
The Tax Code of the Russian Federation does not provide for pre-audit analysis among tax control measures, but such requirements will have to be answered.
In what cases is verification not carried out?
The tax inspectorate does not have the right to conduct a desk audit of the declaration (calculation) submitted for the period for which tax monitoring is carried out. The exception is when:
- the declaration (calculation) is submitted later than July 1 of the year following the period for which tax monitoring is carried out;
- the declaration states the right to a refund of VAT or excise tax;
- an updated declaration (calculation) is submitted, in which the amount of tax payable is reduced or the loss is increased;
- tax monitoring was terminated early.
Such rules are established by paragraph 1.1 of Article 88 of the Tax Code of the Russian Federation.
What to consider when preparing a response to a demand made outside the scope of tax audits?
The Tax Code of the Russian Federation contains a rule according to which, outside the framework of tax audits, an inspector may request documents and information about a specific transaction from the participants in this transaction or from other persons who have documents (information) about this transaction, if the tax authorities have a justified need to obtain them.
It follows from this rule that the tax authority must indicate information that makes it possible to determine the very specific transaction for which documents are requested, and the tax authority must justify the need to obtain them.
Information that allows you to specify a transaction (let us immediately note that this can be several transactions at once) can be details of a contract, invoices, and so on. And for such a specific transaction, you can request any volume of documents, any information.
That is, outside the framework of tax audits, the tax authority cannot request “all contracts for the last 3 years,” but can request “invoices from 01/01/2016 to 12/31/2018 related to the contract, for example, No. 1 dated 01/01/2015” .
In fact, the tax authority can request the same volume of documents as during an on-site tax audit, without going to it. The main purpose of such a pre-audit analysis is to determine whether it is worth going to an audit with a given taxpayer at all.
As for the justification for the need to request documents, the Tax Code of the Russian Federation does not explain what this “justified necessity” is, and whether the inspector is obliged to give the taxpayer any explanations about the reasons for requesting documents (information) from him outside the framework of tax audits.
Previously, courts more often agreed with taxpayers that the tax authority must clearly and clearly state what such a need is, otherwise “the requirement violates the rights and legitimate interests of a person in the field of entrepreneurial and other economic activities, imposing on him the obligation to submit documents not provided for in paragraph 2 of Art. 93.1 Tax Code of the Russian Federation.” Recently, there have been more decisions in which the court believes that “the justified need to obtain documents (information) only implies that they cannot be requested for non-official or other purposes not related to monitoring compliance with legislation on taxes and fees,” or the court agrees with the inspection that the need can be justified with the phrase “in connection with the emergence of a justified need,” or in other words, it is necessary because it is necessary...
Or it is even clarified that “the tax authority is not obliged to inform the counterparty of the relevant person whose documents (information) about transactions are requested, the reasons why he considered it necessary to send a request.” We believe that this judicial interpretation of Article 93.1 of the Tax Code of the Russian Federation is expansive, leading to the fact that the inspector is given the right to request documents arbitrarily from anyone, in any quantity, without carrying out any tax control measures, without any need, ignoring the norms of the Tax Code of the Russian Federation about the timing of the tax audit.
What documents does the tax office have the right to request from you and what exactly should be included in their request?
Surely you have at least once encountered a requirement from the tax office during a tax audit to provide them with documents. But it is not always possible to be sure that everything in it is according to the law. In this article we will tell you when it makes sense to argue with inspectors and refuse them documents, and when it is not worth doing this. We have posted an example of what the request itself might look like below. We have indicated with numbers in the sample what to pay attention to. And all the details are in the material.
In addition, the table below, for your convenience, contains judges’ conclusions on common situations related to requests for documents during a tax audit.
Conclusions of judges in various situations related to the fulfillment of requirements for the provision of documents
| The main conclusion of the judges | The essence of the situation | Rationale | Details of the court decision |
| The auditors requested documents during an audit of the company itself (Article 93 of the Tax Code of the Russian Federation) | |||
| The company has the right to refuse copies of documents to tax authorities if it has previously provided their originals | During the inspection, the auditors asked the company for original documents. She provided them. Then a second demand was received for the same documents, but in copies. The organization did not carry out this order. She was fined for refusing | The judges supported the company. After all, she did not hide the documents, but provided them upon request within the prescribed period. This means that the organization is not at fault | Resolution of the Federal Antimonopoly Service of the West Siberian District dated February 14, 2012 in case No. A81-2327/2011 |
| The requirement issued on the last day of the inspection may not be fulfilled. | Tax officials sent a demand to the company by mail on the day the on-site audit was completed. Simultaneously with the certificate of its implementation | The judges reminded that the on-site inspection ends on the day the certificate is drawn up (clause 8 of Article 89 of the Tax Code of the Russian Federation). From this moment on, the company is no longer obliged to comply with the requirements of inspectors related to this audit. | Resolution of the Federal Antimonopoly Service of the Volga-Vyatka District dated February 8, 2012 in case No. A79-2715/2011 |
| To confirm the deduction of VAT when importing goods, tax authorities do not have the right to request documents on the subsequent sale of such products | When checking the validity of the VAT deduction, inspectors, in addition to the established documents, requested a large volume of other papers | To prove the right to deduct VAT, it is enough to confirm the import of goods, their receipt and payment of tax upon import. And the documents requested by the inspection relate to the subsequent resale of goods and do not in any way affect the right of deduction itself | Resolution of the Federal Antimonopoly Service of the East Siberian District dated January 18, 2012 in case No. A78-4030/2011 |
| When checking the updated amounts, auditors have the right to demand papers only based on the changed information | When checking the updated VAT return, tax officials requested documents that relate to the amounts already verified. They were confirmed during a desk audit of the primary declaration | When checking the clarification, auditors have the right to ask only for documents related to the additionally declared amount of tax deductions | Resolution of the Federal Antimonopoly Service of the Volga District of January 26, 2012 in case No. A55-10829/2011 |
| The controllers requested documents from the company regarding its counterparties (Article 93.1 of the Tax Code of the Russian Federation) | |||
| If a request is made according to the approved form, but filled out incorrectly, it may not be executed. | The auditors issued the request on an approved form. The list of requested documents was indicated not in the “Name of the document” column, but in a note | There is a special column for the list of documents. If the list of papers is indicated on another line, this is considered a violation of the demand form. The company has the right not to fulfill such instructions. | Resolution of the Federal Antimonopoly Service of the West Siberian District dated March 22, 2012 in case No. A46-10396/2011 |
| Auditors must indicate in the request on what grounds they are requesting papers | Having requested documents, the tax authorities did not explain how the company they were interested in was connected to the organization being audited | The requirement should make it clear how the documents listed in it can affect the activities of some other company. And what do they have to do with it? | Resolution of the Federal Antimonopoly Service of the Volga District dated February 2, 2012 in case No. A55-21125/2010 |
| The branch is obliged to comply with the requirements on a par with the parent department | Tax officials sent a demand to the branch. But the documents were not received on time. The company justified itself by saying that Article 93.1 of the Code does not provide for the possibility of requesting documents from a separate division | The judges came to the conclusion that the branch, as the legal representative of the company itself, should have fulfilled the requirement or at least reported the absence of the requested information within the established time frame | Resolution of the Federal Antimonopoly Service of the North-Western District dated February 27, 2012 in case No. A56-34525/2011 |
You should not ignore the requirement just because it is not in form and does not have the signature of the head of the Federal Tax Service.
In general, the approved form of the requirement is in the order of the Federal Tax Service of Russia dated May 31, 2007 No. MM-3-06/338 @. But in reality, auditors do not always adhere to this template. They may present you with a demand that is handwritten and not on letterhead. There is no point in arguing about such a request. This reason alone is not enough to declare the demand illegal.
Here we’ll talk about another misconception about design. It is not at all necessary that the requirement be signed strictly by the head of the inspectorate or his deputy. In addition to them, this can be done directly by the inspector who conducts the inspection (clause 1 of Article 93 of the Tax Code of the Russian Federation). (1)
How to find out who exactly is auditing your company? During an on-site inspection, the names of the inspectors are listed in the decision to conduct the audit. But the cameral situation is different - there is no list of inspectors anywhere. Although here, as a rule, all requirements are signed by either the head of the inspectorate or his deputy. Therefore, you are unlikely to have any reason to doubt.
It is safer to provide copies of documents to auditors exactly within the period indicated in the requirement
It would seem that there should be no questions about the deadline for fulfilling the requirement. The auditors clearly state this in the request form. (2) Your company is legally given 10 working days from the date of delivery to provide documents during an on-site or desk audit (Article 93 of the Tax Code of the Russian Federation). And if you are asked for papers regarding your counterparty - then five working days, as established by Article 93.1 of the Code.
However, in practice it happens that as soon as you receive a request, the tax office suspends the audit. By the way, this can happen during an on-site audit, when information is requested from your counterparties (clause 9 of Article 89 of the Tax Code of the Russian Federation). Is it possible not to provide documents until the inspectors resume the audit? It's better not to do that. We advise you to still focus on the period indicated in the requirement.
Officials are convinced that the suspension of the inspection does not give the organization a legal reason to delay the preparation of the requested documents. About this is the letter of the Ministry of Finance of Russia dated July 3, 2008 No. 03-02-07/1-246. That is, a break in the inspection does not in any way affect the responsibilities of the company itself.
If, in a similar situation, you have already missed the deadline for the requirement, and the inspectors issued a fine, you can try to challenge it in court. There is a chance to win. Evidence of this is the resolution of the Federal Antimonopoly Service of the East Siberian District dated July 27, 2011 in case No. A78-343/2011.
And further. When you don’t mind fulfilling a requirement, but don’t meet the deadline simply because you requested too much paperwork, send a letter to the inspectors. In it, describe the reasons and the period of time that you are expected to need (clause 3 of Article 93 of the Tax Code of the Russian Federation). This must be done the next business day after receiving the request. The auditors, of course, may refuse. But this way, in the event of a dispute, you will have something to justify in court for the delay.
You have the right to refuse documents for those taxes or periods that are not included in the scope of the tax audit
What documents do controllers have the right to request? Here, perhaps, is the basic rule: the requested papers must relate to the taxes being audited and the audit period. (3)
Let's say you filed a VAT return. If you have exercised your right to a benefit or claimed a tax refund, tax officials may ask for supporting documents during a desk audit. But only those that justify your actions in the audited period (clause 6, paragraph 2, clause 8, article 88 of the Tax Code of the Russian Federation). When the company has no advantages or grounds to claim deductions, they cannot ask you for additional documents. This is indicated by paragraph 7 of Article 88 of the Tax Code of the Russian Federation.
But during an on-site audit, they can ask you for almost any documents. But again, within the framework of the taxes being audited and the period under study.
So if the inspectors listed old documents in the request, feel free to write a refusal motivated by the boundaries of the inspection. For example, if you are conducting an on-site audit for 2010, and the request is for papers dated 2009.
If the requirement does not contain a specific list of documents, the fine for non-compliance can be challenged in court
Here is another reason to refuse the tax authorities. The requirement does not specify the details of specific documents. (4) And there must definitely be such. This was emphasized by officials from the Russian Ministry of Finance in a letter dated July 26, 2007 No. 03-02-07/1-348. Tax authorities often do not fulfill this condition. And they write in the request, for example, like this: “... provide invoices for 2010.”
Of course, when you want to avoid claims in every possible way, it is better to carry out even an unspecified order. But often the volume of documents for a year is really large and it is impossible to prepare everything on time. In this case, again ask for a deferment. And if you are denied and fined, know that the judges will be on your side. After all, if there is no list of documents, then the amount of the fine cannot be calculated. According to the law, 200 rubles. They charge for each copy that is not provided, but here the number of papers is just unclear. A similar conclusion is contained in the resolution of the Federal Antimonopoly Service of the Moscow District dated August 4, 2011 No. KA-A40/8424-11.
You don’t have to re-submit the papers if the tax office has received them from you before
Are you being repeatedly asked for copies of documents that you previously provided to the tax authorities? In most cases, such papers cannot be duplicated. This is stated in paragraph 5 of Article 93 of the Tax Code of the Russian Federation. But you should explain your refusal in writing to the inspectors, citing the law.
True, there are two exceptions. First, you first provided the originals, which were later returned to you. And secondly, the previously requested documents were lost in a flood, fire or other emergency. In such situations, the code obliges you to re-issue the papers to the tax authorities.
Be prepared to receive a request for a legal address, even if your company is not located there
And finally, let’s talk about an equally important requirement – the addressee. (5) It happens that for some reason the company is not located at its legal address. In this case, we recommend notifying your inspectorate of the actual location. Or control the mail arriving at your legal address. Otherwise, the correspondence may not reach you at all. And along with it comes the demand of the tax authorities.
If you do not take any measures and, accordingly, do not fulfill the request within the established time limit, the inspectors will fine the organization. Or, worse, they will charge additional taxes, citing the lack of supporting documents. It will be useless to argue with this even in court (resolution of the Federal Antimonopoly Service of the Volga Region dated January 20, 2012 No. A72-881/2011).
It’s another matter when inspectors inadvertently sent the request to the wrong place. And you, suspecting nothing, suddenly receive a final decision with a fine. It is clear that it is not your fault that the demand did not reach you and you did not fulfill it. But this will most likely have to be proven in court.
Maria Sokolova, expert at Glavbukh magazine
Author of the article: Burenin Viktor
Author of a series of articles devoted to optimization of taxation and submission of tax reports under the simplified tax system, administrator and consultant of the website usn-rf.ru on these issues.
Developer of an online service for automatic generation of tax returns under the simplified tax system. Read more…
When can the submission of documents (information) be refused?
The most common formal violations that lead to invalidity of a claim:
- There is no instruction attached to the request;
- The requirement was drawn up by an unauthorized person, for example, an official of an inspectorate with which you are not registered;
- The requirement (instruction) was not drawn up in the form prescribed by Order of the Federal Tax Service of Russia dated November 7, 2018 No. ММВ-7-2/ [email protected] “On approval of document forms provided for by tax authorities when exercising their powers...”. We are talking about a situation where, instead of a demand, the taxpayer is sent an “information letter” or another request not provided for by the Tax Code of the Russian Federation. Through such requests, tax authorities try to obtain information outside the audit deadlines or information that they cannot formally request. Whether to meet the inspector halfway or not in such a situation is purely the right of the taxpayer.
- The requirement was issued after the end of the tax audit. Important!
If a demand is made during an audit, but is received by the taxpayer after its completion, such a demand is recognized as legal.
- Documents and information were submitted to the inspection earlier.
- The requested documents and information do not relate to the period being audited or the subject of the audit.
This basis for refusal is fraught with several pitfalls.
Firstly, the connection between the requested documents and the verification period may exist, but may not be very obvious.
For example, an agreement may be dated to a previous period, but extend its validity to subsequent periods. Or the transaction may be completed in an earlier period, but affect the taxation of the next period for which the audit is carried out. In such cases, the demand will be legal.
Secondly, the connection between the requested documents (information) and the subject of the inspection may be indirect, but sufficient for the court to recognize such a request as lawful. In such cases, courts often comment in their decisions that the taxpayer is not given the opportunity to control and resolve the issue of the relevance of the evidence collected by the tax authority to the subject of the audit, since the decision on the need to require certain information for conducting a tax audit is the exclusive prerogative of the tax authorities.
Here you need to be careful and understand that the documents (information) must be clearly and definitely not related to the subject or the inspection period.
Methods of serving a demand
The inspection can submit a requirement to the organization in several ways:
- hand over in person against signature to a legal or authorized representative of the organization (on paper);
- send via telecommunication channels (electronically).
If it is impossible to transmit the requirement by these methods, the inspection has the right to send it by registered mail. In this case, the request for the submission of documents is considered received after six working days from the date of sending the registered letter.
This procedure follows from the provisions of paragraph 1 of Article 93, paragraph 6 of Article 6.1 of the Tax Code of the Russian Federation.
The procedure for sending a request electronically (via telecommunication channels) was approved by order of the Federal Tax Service of Russia dated February 17, 2011 No. ММВ-7-2/168.
What to do if asked for clarification?
Let us immediately pay attention to the basis on which norm they are asking for clarification.
If based on Article 93.1 of the Tax Code of the Russian Federation, then everything that is written above is relevant.
If, on the basis of clause 3 of Art. 88 of the Tax Code of the Russian Federation, then the tax authority must indicate in the request what errors in the tax return (calculation) and (or) contradictions between the information contained in the submitted documents were revealed by the check, or inconsistencies were identified between the information provided by the taxpayer and the information contained in the documents available from the tax authority, received during tax control.
If the tax authority does not indicate what errors or contradictions have been identified, then responding to it is your right, but not your obligation.
IMPORTANT!
Even then, the requirement should not be ignored. It is advisable to indicate in the answer that when the taxpayer independently checked the declaration submitted by him, no errors or contradictions were identified, and accordingly, the obligation to give any explanations does not arise.
Keep in mind that explanations will have to be given in any case if:
- the amount of loss is declared in the income tax return;
- the taxpayer declared in the declaration transactions (property) for which tax benefits were applied;
- in other cases specified in clauses 8.1, 8.2, 8.5, 8.6, 8.8, 12 art. 88 Tax Code of the Russian Federation.
If subsection is indicated as the basis for requesting documents or information. 3 p. 1 art. 31 of the Tax Code of the Russian Federation, then the taxpayer is not obliged to provide written explanations and documents, however, he will still have to appear at the tax authority and give explanations. Therefore, when receiving a request for information and/or documents based on a notice of summons to the taxpayer’s tax authority, the issue of providing documents and written explanations to the taxpayer should be decided based on how convenient it is for him. In most cases, written explanations drawn up in a calm environment will be more balanced, reasoned and controlled than explanations during a conversation with a tax inspector.
