Higher tax authorities’ consideration of new evidence and establishment of new circumstances of the case as a substantial procedural violation

Zimulkin M. I.

The author examines in detail the legal aspects related to the procedural issues of collecting and recording new evidence by the higher tax authority, as well as establishing new circumstances at the stage of the appeal consideration. The author pays special attention to the problems of qualifying actions to collect and record new evidence when considering a complaint by a higher tax authority as significant procedural violations. Based on the analysis of judicial practice and the provisions of the current legislation, the author concludes that the establishment by a higher tax authority of fundamentally new circumstances is recognized as a significant violation of procedural rules of tax legislation, which, as a rule, may entail the cancellation of the decision of the relevant tax authority. The conclusions made by the author contribute to the improvement of law enforcement in a specific area of public relations and a decrease in the number of tax disputes related to procedural violations of tax authorities.

Keywords:tax, tax legal proceeding, tax procedure, tax procedural rules, tax control, tax violations, tax disputes