Disease Prevention

In this paper, we attempt to simulate the approximate tax disputes and possible solutions. Situation 1. Still, agricultural producers … assume that the organization is a major agricultural producers for several years, the tax system applied in the form of payment of the single agricultural tax (ESHN), superseding the payment of such taxes as VAT, income tax, property tax, and what, of course, had authorized the tax authority. Further details can be found at Professor Roy Taylor, an internet resource. Also assume that during the control measures by the tax authority has been established that the transition to ESHN payment by the taxpayer was not fulfilled the basic condition for the applicability ESHN provided st.346.2 Tax Code: the period preceding the transition to ESHN, the share of income generated from the sale of their agricultural products accounted for less than 70% of total revenues.

In this regard, the taxpayer wrongfully started to use a special tax regime, and had to pay taxes based on the application of the general tax system that threatened the taxpayer enormous tax accrual. Instead of initiating an exhausting and expensive process of review of a tax dispute in arbitration (and, moreover, in no 100% certainty in the positive outcome of the case), the taxpayer could recommend to submit to the tax authorities revised declaration of income tax and VAT for the year preceding the start ESHN application, further reflect the "forgotten" the implementation of agricultural products. Submit revised declaration, of course, necessary in such a way that the share of agricultural production has increased to more than 70%, which offset the tax authority would argue, a tax dispute would be over, and before it began.