Consequently, the act of making and decision-making in 2004 as a result audit of the taxpayer for the year 2000, ie at the expiration of the statute of limitations for tax audit (Article 87 of the Tax Code) is illegal (Decision of FAS UO 12.10.2004 N F09-4195/04-AK). The fact that a single payer tax on the STS is neither the taxpayer nor the tax agent for VAT, the tax authority does not preclude the right to conduct tax audit on the legality and payment of VAT in case of realization of such payer goods to buyers of invoices with an amount of VAT, as in Section 5, Art. 173 of the Tax Code assigned to it by the obligation to pay this tax (Resolution of the Federal TSBs from 28.10.2004 N A82-308/2003-A/9). 01/14/2002, the tax inspectorate, it was decided conduct site inspection for the entrepreneur from 01/01/1999 to 31/12/2000. The audit was launched 12.02.2002, but due to the need for counter-checks have been suspended by the decision of 25.03.2002. The decision to resume testing accepted 11/11/2003.
Inspection completed 11/24/2003. Inspection report drawn up 23/01/2004, the decision of the examination taken on 18.03.2004. As pointed out by the court, on-site tax check actually conducted an entrepreneur in 2003, so that could cover a period From 2000 to 2002 (Article 87 of the Tax Code), in connection with which an audit for 1999 is illegal (Decision of FAS TO 15.02.2006 N F03-A24/05-2/4441). It was established by the court, IFTS letter from 14.12.2004 received 20.12.2004 society, the society sent the decision to hold site inspection from 28.09.2004 and the requirement to submit documents from 14.12.2004.