The VAT declaration will be considered not submitted if the control ratios are violated

From July 1, 2021, additional grounds for recognizing the declaration as unsubmitted will be introduced.

The reports are recognized unsubmitted if, during an inspection, it is established that they are:

  • signed by an unauthorized person;
  • submitted and signed by the disqualified individual on the basis of the effective decision on disqualification, the period for which has not expired;
  • on the date of the submission to the tax authority, the report was signed by the dead person according to the registry office;
  • signed by the person, whose name is mentioned in the Unified State Register in respect of unreliability of information;
  • submitted by a legal entity, in respect of which a record on the termination of the existence is made in the Unified State Register of Legal Entities.

In addition, from July 1, 2021, the VAT declaration will be considered unsubmitted if it is found out that the control ratios are not correct. The tax authority will notify the taxpayer about that using the telecommunication systems no later than the day following the day of receipt of the declaration.

Within five days from the date of sending the notification, the taxpayer will be required to submit a corrected tax report.

Please be informed that our company has moved to a new office.
It is located at 23, 1st Tverskaya-Yamskaya str., Moscow, building 1 (Business Center «Parus»), 4th entrance, 4th floor, office 17.
New phone number: 8 (495) 797-10-99.
We look forward to seeing you in our new cozy office!