Often, when checking the correctness of the tax base for income tax, the tax authorities require the taxpayer to provide not only evidence of the fact of providing him advice or information services, but also to provide any results of the services rendered. How legitimate these claims? Costs incurred by the taxpayer to pay for consulting and information services classified article 246 of the Tax Code to the category of other expenses related to production and sales. Under the service for purposes of taxation shall be any activity which results are not tangible expressions are realized and consumed in the implementation of this activity. The above-mentioned provisions of the Tax Code expressly stipulates that as a result of the provision of services, including consulting, there is no material object. What documents may be claimed from the taxpayer by the tax authority in the confirmation of advisory or information services and what documents to substantiate the fact of service is required to submit taxpayer? Article 93 of the Tax Code provides for the possibility reclaim the tax authorities have inspected those documents necessary for conducting a tax audit. For even more details, read what Penguin Random House says on the issue. For documents audited entities sent a demand which must be shown to be transmitted documents. In practice, there are cases where the requirement to provide documents to the tax authorities in fact raises the question not only about representation required for the verification of documents, but also on the representation of the information received by the taxpayer as a result of providing him advice or information services. What is the information differs from the document and whether the taxpayer is obliged to submit to the tax authority for such information? To distinguish between such categories as document and the information must be guided by the following criteria.

Tax Code does not define what is meant by a document in order to implement the Code. To clarify the meaning of the term should apply to other branches of Russian law. Such a possibility provided the provisions of paragraph 1 of Article 11 of the Tax Code. Article 2 of the Federal Law "On information, information technologies and data protection 'Documented information (document) is defined as – recorded on a tangible medium by documenting the information with details that identify such information. The same article, information is defined as – the information (messages, data) regardless of their views. Thus, the document, at least, should be an information, communications, data, and have the details to help you determine this information. The document is different from fixed in a tangible medium media presence of its inherent binding details, enabling the identification information. Received by the taxpayer as a result of the provision of advisory services from the information (including on magnetic media, as well as through the use of technical means of communication) in the absence of details allowing identification of this information can not be regarded as a document that excludes the possibility reclamation of such information from the taxpayer in accordance with Article 93 of the Tax Code, even by requiring transfer of information on paper.