Mokestinis tyrimas ir mokestinis patikrinimas mokestinio ginčo kontekste

LTStraipsnyje analizuojamas mokestinio tyrimo ir mokestinio patikrinimo procedūrų santykis mokestinių ginčų aspektu. Tiriama, kokią įtaką mokestinio patikrinimo rezultatams turi mokestinio tyrimo procedūros pažeidimai. Straipsnyje identifikuojamos teisinio reglamentavimo šioje srityje spragos, teikiami pasiūlymai, kaip jas taisyti.

ENIn this article two procedures of tax control are examined: Tax inspection and Tax investigation. That are discussed in the aspects of their similarities and differences, main purposes and legal consequences. The object of this article is to analyze, whether the breach of Tax investigation procedure may influence the legality of Tax inspection, performed right after the Tax investigation. After the research it was concluded, that both Tax inspection and Tax investigation are similar in their purpose to control tax payer, though highly different in other aspects. The procedure o f Tax investigation is very flexible and simple, does not limit the scope of possible behavior of tax administrator. However, it leaves a possibility for a taxpayer to eliminate the deficiencies or contradictions, which were identified in the course of a tax investigation, without penalties being imposed. The Law on Tax Administration obligates tax administrator to give a written notice to the taxpayer requesting him to correct the errors and eliminate deficiencies or contradictions, and no exceptions are given to this rule. However, possible exceptions are stimulated in the secondary legislation: special rules, approved by the tax administrator. Tax administrator and Tax dispute settlement institutions hold the view, that deficiencies and / or contradictions are not violations of a tax law. On the other hand, systematic analysis of the Law on Tax Administration obviously shows, that the conception of a deficiency and / or contradiction includes violations of tax law, which is a ground for imposing a penalty.The existing legal rules have deficiencies, which lead to the situation, that the tax officer decides on his own whether to give a notice about the deficiency and / or contradictions for a tax payer or not. The case-law of Tax dispute settlement institutions is inconsequent, thus it does not help to solve the problems of application of this legal rule. It is not tolerable and should be amended. In this article it is proposed to fix a finite number of grounds, when Tax investigation can be closed by initiating Tax inspection (it should be the cases of deliberate violation of tax law etc.). For a purpose of clearness it is recommended to define a conception of a deficiency and contradiction as well.