Читать онлайн «Споры с налоговыми органами при осуществлении налогового контроля и взыскании налогов и сборов. Практические рекомендации»

The book contains practical guidance for organizations, individual entrepreneurs and citizens to protect their rights and legitimate interests in disputes with the tax authorities in the exercise of tax control and collection of taxes and fees. The book contains a large number of sample forms of documents used in these disputes. Chapters 1 and 2 of the book detail the procedures for accordingly pretrial (extrajudicial) stage and litigation stage, including before the higher tax authorities, arbitration courts and courts of general jurisdiction. In chapter 3 of the bookthe author identifies and deals with ways to protect against forcible collection of taxes, fees, fines and penalties. Chapter 4 of the book includes an overview of legislative innovations, materials and practices of judicial clarification of disputes about prosecutions for tax offenses.

The book is intended primarily for law enforcers – managers and employees of organizations that are subjects of the national payment system. The book will be useful to anyone interested in issues of legal regulation of the national payment system in Russia.