reason to doubt the good name of the bank does not occur until as long as their interests, declares budget. Lack of funds on the correspondent account the bank has caused tax evasion. The Federal Tax Service announced tax evasion. They are particularly attracted by the fact that the taxpayer had open accounts with other banks through which should list the taxes.

you to indicate that the availability of funds in accounts at other banks can not influence the consideration of the dispute . NC does not provide a taxpayer obligation of identifying and assessing the adequacy of funds on correspondent accounts of credit organizations in order to pay the tax, and if the deficit – duties in handling other credit institution. Especially the court noted that the tax authorities have no right to assess the feasibility of the order of business entity settlement accounts opened by them in various banks, as such decisions relate to the organizational and administrative and financial-economic activities of society and is its right.

Determination YOU Russia from February 19, 2010 N VAS-1894/10

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