New explanations by the Plenum of SAC RF on the application of the first part of the Tax Code
On 27 August 2013, they published the long-awaited the Decision No. 57 by the Plenum of SAC RF dated 30.07.2013 “On some issues arising from the use by the arbitration courts of the first part of the Tax Code of the Russian Federation”, which can be called historic. This decision considers 82 of the most pressing issues related to the performance by the taxpayers and tax agents of their obligations to pay taxes, the holding of tax audits, appeals against their results, as well as other interactions of taxpayers and tax agents with the tax authorities. (This legal update is available only in Russian)