In a Decision that came into legal force on 04.07.2005, the Arbitration Court of the City of Moscow revoked the Decision of the Inter-Regional Inspectorate of the Federal Taxation Service of the RF on the Largest Taxpayers № 2 of 30.12.2004, calling to bo

The Inter-Regional Inspectorate of the Federal Taxation Service of Russia on the largest taxpayers № 2 (hereinafter - MI FNS on KN № 2) carried out an on-site tax inspection of LLC “Gazkomplektimpex” concerning the validity of the calculation, withholding, totality and timeliness of payment into the budget of the income tax of physical entities for the period 2001-2004, as the tax agent and sole social security tax for the period 2003-2004 as a taxpayer.

The results of the inspection conducted by the MI FNS on KN № 2, an Act was compiled on 07.12.2004 on the basis of which the tax authorities reached the Decision of 30.12.2004 regarding the calling of the Company to book on charges of violating tax legislation.

Pursuant to the Decision, LLC “Gazkomplektimpex” was ordered to pay the following additional sums: income tax for physical entities to the amount of 999 562 rubles, sole social security to the amount of 400 075 rubles; penalties to the amount of 518 495 rubles for late payment of income tax for physical entities and a penalty of 81 431 for late payment of social security dues. LLC “Gazkomplektimpex” was charged on the basis of arts. 122, 123 and p.1 art. 126 of the Taxation Code of the RF in the form of a penalty totaling 452 274 rubles.

LLC “Gazkomplektimpex” applied to the Arbitration Court of the City of Moscow for the revocation of the Decision of the MI FNS on KN № 2 of 30.12.2004.

The subject under consideration by the Arbitration Court of the City of Moscow were 12 disputable episodes, connected with the application of the legislation on taxes and collections.

The Arbitration Court of the City of Moscow agreed with the arguments advanced by the attorneys of the legal representative of LLC “Gazkomplektimpex”, the law firm “YUST”, and on 04.07.2005 ruled that the Decision of the MI FNS on KN № 2 of 30.12.2004 concerning charges against LLC “Gazkomplektimpex” of violating tax legislation be declared null and void.

The Resolution of the Ninth Arbitration Appeals Court of 28.092005 was left in force, and the appeals complaint filed by the MI FNS on KN № 2 was dismissed.