Verification Deadlines, Limitation Periods for Recovery and Other Law Enforcement Issues

In this article, the author continues his research regarding the application of deadlines in tax law. The problem of law enforcement, in the author’s opinion, lies in the fact that law enforcement does not take into account the purpose of setting deadlines for conducting an audit, declared as preclusive. The analysis of the attitude of the courts to the violation of deadlines shows that they, through their practice, have actually destroyed the binding nature of the deadlines established by the law, and that it is necessary to restore their binding nature by amending the Tax Code of the Russian Federation and setting deadlines for the tax authorities.