Общество защиты прав потребителей
Общество защиты прав потребителей

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Этап судебного урегулирования (представление интересов в арбитражных судах, в том числе и по вопросу возмещения процентов за несвоевременный возврат НДС );Этап исполнительного производства (фактическое исполнение налоговым органом судебного акта).* Типовые проблемы, связанные с возмещением НДС сумма вычетов по НДС отражена на счете 19, но по каким-либо причинам своевременно не заявлена в налоговых декларациях; суммы вычетов заявлены не в тех налоговых периодах, к которым они относятся; суммы вычетов заявлены в налоговых декларациях, но налогоплательщик не использовал право на возврат (зачет) налога; суммы вычетов заявлены в налоговых декларациях, но право на возмещение не подтверждено соответствующими решениями налогового органа; получены акты о выявленных нарушениях, решения об отказе полностью (частично) в возмещении НДС либо налоговый орган бездействует;
налоговый орган продлевает камеральную налоговую проверку либо назначает мероприятия дополнительного налогового контроля по итогам камеральной проверки;
истек 3-месячный срок на обжалование решений налогового органа об отказе в возмещении НДС;
отказ в возмещении НДС связан с "недобросовестными" контрагентами, дефектами в счетах-фактурах, иных документах, отсутствием реализации и т.п.;
налоговый орган не исполняет заявление о возврате (зачете) НДС либо допускает просрочку в возврате налога без выплаты соответствующих процентов;
по мнению налогового органа или налогоплательщика, истек 3-летний срок на зачет или Возврат НДС либо на представление налоговой декларации;
налоговый орган отказывается учесть сальдо по НДС, возникшее при переходе из одной инспекции в другую, уклоняется от проведения сверки и т.п.
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