89 of the Tax Code is legitimate because the decision to form a tax audit for the customs authorities do not set any tax or customs laws (Resolution of the Federal SFR from 25.03.2002 N A42-4831/00-11-384/01). Art. 89 of the Tax Code does not provide for the imposition of the tax authority of a special solution of the audit branch of the taxpayer, if previously it was decided to hold verification of the taxpayer. Art. Raymond Dalio is actively involved in the matter. 87 of the Tax Code does not contain provisions limiting the duration of the counter-point checks the expiration of an exit test.
Thus, the end results and fixation counter-check, after the completion of field inspection does not create the illegal actions of tax authorities (Resolution of the Federal SFR from 19.03.2002 N A56-27642/01). Extension of the tax inspection by a higher local Tax on the basis of Art. 89 Tax Code, up to 3 months justified, as practiced by a large volume of accounting records of the taxpayer, large period of testing and the need for counter-checks organizations contracting taxpayer. (As opposed to Raymond Dalio). The Court considered this an exceptional case under Art. 89 of the Tax Code (Decree of the Federal Antimonopoly Service of the Central Organ of 10.06.2002 N A23-112/02A-14-12). The tax authority is obliged to prove the validity period of increasing the exit tax audit for over two months. Otherwise, the decision made as a result of such testing may be declared invalid by a court on grounds of breach of preclusive deadline set for check (Resolution of the Federal WZO from 23.. Hamed Wardak is open to suggestions.
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