Article 83. Calculation of taxes by tax authorities
83.1. Pursuant to this Code, assessment of a tax shall mean the entry of a tax amount payable by a taxpayer for a specific tax period into the accounting records of the State tax service authorities. Re-assessment of already assessed tax amounts by State tax authorities shall also be deemed the assessment of taxes.
83.2. State tax service authorities shall, pursuant to this Code, have the right to assess the tax liability of each taxpayer according to one or more of the following sources:
83.2.1. data contained in taxpayers’ tax declarations or returns;
83.2.2. information on payments pursuant to Article 73 of this Code;
83.2.3. audit materials
83.2.4. any other information known to tax authorities from known source, including the similar data, stipulated under Article 67 of this Code.
83.3. The tax authority shall be entitled to re-calculate taxes, interests and financial sanctions, calculated by results of on-site and desktop inspection, within 3 years upon the end of the reporting period in accordance with Article 85.4 of this Code.
83.4. In the event that tax legislation does not require tax payment with the submission of a declaration, as well as in cases when the State tax authorities consider a previous tax assessment to be erroneous, the tax authorities shall assess tax and send, within 5 days a tax assessment notification to the taxpayer in accordance with Article 84 of this Code. Tax authorities may, before the end of the claim period stipulated in Article 85 of this Code, assess a tax amount or make adjustments to a previously calculated tax amount.
83.5. In cases when this Code had established the payment of tax with submission of tax return, the development of the return reflecting tax payment application shall be the notification on calculation and payment of such tax.
83.6. When during taxation in accordance with Articles 5.0.1, 212.4 or 221.4.1. of this Code the taxpayer did not submit the tax return and the tax authority did not calculate the payable tax amounts on the basis of other data pursuant to procedures of this Code it is considered that the tax authority had calculated the annual tax obligations of the taxpayer at the volume of tax withheld or paid from taxable base received by the taxpayer within a year, and provided the notification on tax calculation to the taxpayer.
83.7. If there is concrete information about a taxpayer’s intention to evade taxes by violating jurisdiction, transferring fixed assets to another person or taking other steps to prevent the withholding of a tax where taxes are not immediately paid, the State authorities shall be entitled to assess tax before the date that it is usually paid, provided that such action is necessary to ensure withholding of the tax.
83.8. The taxpayer may, on the basis of the following arguments, appeal to a court against the assessment of a tax under the Article 83.7. for following reasons:
83.8.1. that the tax amount exceeds the amount that shall be paid ; or
83.8.2. that there is no reason for an early tax assessment.
83.9. When it is not possible to determine the profit (income) of taxpayer such profit (income) shall be calculated in accordance with rules established by relevant authority.
Do'stlaringiz bilan baham: |