A request has been received from the Federal Tax Service (According to Article 93PParagraph 1 of Article 93.1, Paragraph one of paragraph 5 of Article 93.1 of the Tax Code) regarding the presentation of documents (information), including the requested documents Information about counterparty’s employees ,Full name, position, phone number, email address, etc..), performing work under the contract and communicating on work issues at the time of conclusion and validity of the contract.
Is it possible not to provide this information? Is the information provided personal data?, What will be the legal consequences in case of refusal to provide the requested information?
on the question Answer Yulia Shestova, Experts of Legal Consultancy Service Guarantee.
Judicial practice in favor of the taxpayer
Documents that the taxpayer is not required to prepare by law cannot be requested, for example, correspondence with counterparties (letters), which are not primary documents in the strict sense.
A similar situation is inherent in resolutions too Arbitration Court of the Moscow District dated February 9, 2015 No. A40-32972/14, Federal Arbitration Court of the Volga District dated September 19, 2013 No. A55-31523/2012,
The current legislation does not establish the obligation to maintain and store business correspondence, accordingly, the terms of its storage have not been established.
Such documents are necessary to assess the reality of the relationship with the disputed counterparty.
Failure to comply with such requirement if the requested documents are not related to the activities of the taxpayer being inspected and the information contained in them cannot influence the determination of the amount of his tax liabilities. Does not include liability, This conclusion implies Supreme Court determination number VAS-14062/13 of 15 October 2013,
In Resolution of the Arbitration Court of the Moscow District dated January 17, 2022 No. F05-33586/21 In case number A40-69390/2021, it was concluded that failure to provide screenshots, reports, contact information, business correspondence, explanations and commercial proposals required by the tax authority This includes making the taxpayer liable Section 1 Art. 126 nk,
As per the situation reflected in Supreme Court decision dated September 19, 2018 No. 307-KG18-14038, case number A42-7751/2017from the provisions Article 93.1 of the Tax Code This does not mean that the taxpayer has the right to refuse to submit documents because the presented demand seems unfounded to him.
The inspection independently determines the need for connection and submission of documents. The person to whom the demand is addressed does not have the right to assess to what extent the circumstances established by the requested documents are related to the interest of the taxpayer of the tax authority, and to refuse to provide information and documents in connection with tax control. Gives. Activities carried out by the tax authority (Resolution of the Arbitration Court of the Moscow District of January 17, 2022 No. F05-33586/21 in case No. A40-69390/2021,
On the issue of submission of information containing personal data
tax code Does not limit the powers of tax authorities Upon requesting documents containing information related to personal information, and requiring the submission of documents (information) to the tax authorities does not in any way oblige the taxpayer to justify the need to submit personal documents.
Accordingly, at the request of the tax authority, the submission of documents containing personal data, have a duty Operators based on section 2, part 1, art. 6 Law No. 152-FZ of July 27, 2006 and does not require obtaining the consent of the subject of personal data (Letter of the Federal Tax Service dated June 27, 2017 No. SA-4-9/12220@,
Tax liability in case of unlawful failure to report the requested information (untimely reporting), an individual is subject to liability in accordance with the provision for Art. 129.1 NK , fine of 5,000 rubles,Section 6 Art. 93.1 nk,