Налоговая доначислила предпринимателю миллионные долги на основании справки, которую суд отказался считать подлинной

Глава УФНС И.Сорокина. Фото rugrad.eu

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Однако в 2011 году налоговые органы провели проверку отчетности предпринимателя за 2007-2009 годы, и доначислили ему 1,5 млн руб. в качестве единого налога, уплачиваемого в связи с применением упрощенной системы налогообложения, а также пени по нему, так как якобы данный налог не уплачивался. Такое решение вызвало закономерное возмущение бизнесмена: годами он сдавал декларации по общей системе налогообложения и налоговые органы их принимали, а тут внезапно выяснилось, что сам того не зная, он использует упрощенную систему. На этом основании предприниматель подал в суд на налоговую. \u003C\/p\u003E\r\n \r\n\u003Cp\u003E В суде представители ИФНС заявили, что якобы в сентябре 2005 года Александр Никитишин отправил в налоговую заявление о переходе на упрощенную систему налогообложения. Сам предприниматель, впрочем, это утверждение категорически отрицал, констатируя, что если бы он действительно писал такое заявление, то и декларации подавал бы в соответствующем виде. \u003C\/p\u003E\r\n \r\n\u003Cp\u003E Суд решил провести почерковедческую экспертизу заявления. Эксперт ГУ \u0026laquo;Калининградская лаборатория судебной экспертизы\u0026raquo; пришел к выводу, что подпись от имени Никитишина в исследуемом заявлении выполнена, вероятно, не Никитишиным, а другим лицом. Впрочем, \u0026laquo;решить вопрос в категорической форме\u0026raquo; эксперт не счел возможным \u0026laquo;из-за относительной краткости исследуемой подписи\u0026raquo;. \u003C\/p\u003E\r\n \r\n\u003Cp\u003E Впрочем, и налоговикам не удалось доказать достоверность представленного документа. На этом основании суд отменил решение в данной части. \u003C\/p\u003E\r\n \r\n\u003Cp\u003E Также предприниматель оспорил решение ИФНС о доначислении ему налогов, пеней и штрафов, сделанное на основании предположения, что он использовал фирмы-однодневки для занижения налоговой базы. Налоговики приложили все возможные усилия для доказательства непорядочности налогоплательщика - выезжали на место по адресу регистрации магазина строительных материалов, опрашивали продавцов, проводили расследования в соседних магазинах, однако прямых доказательств вины Александра Никитишина у них не нашлось. В свою очередь, бизнесмен предоставил суду документы о заказе услуг у ООО \u0026laquo;Западстройинвест\u0026raquo;, более того, руководитель этой компании подтвердил, что действительно оказывал услуги предпринимателю (отметим, что найти реального контрагента в случае использования фирм-однодневок практически невозможно). 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