Сроки в Налоговом кодексе Российской Федерации (часть 1): в поисках правовой определенности и баланса публичных и частных интересов

The problem of certainty of deadlines in tax law is one of the most pressing and complex in law enforcement practice. The article proposes a methodological approach to solving this problem based on answers to two main questions: on the procedure for calculating deadlines (Article 6.1 of the Tax Code of the Russian Federation) and on the legal nature of the deadline and the legal consequences of its expiration (missing) for participants in tax legal relations. The author’s analysis and qualification of deadlines in tax law are given, a classification of tax deadlines is proposed depending on the legal consequences of their expiration (missing). The “zones of legal uncertainty” of the deadlines established in the Tax Code of the Russian Federation are identified, including those that do not meet the criteria of clarity, uniformity, balance of public and private interests of participants in tax legal relations. The proposals for improving Article 6.1 of the Tax Code of the Russian Federation in terms of calculating deadlines in working days, deadlines for conducting a desk tax audit (Article 88 of the Tax Code of the Russian Federation), deadlines for collecting tax debts (Articles 46; 47 of the Tax Code of the Russian Federation) are substantiated; the general limitation period (maximum period) for payment of taxes, including the terms for offsetting and refunding funds that form a positive balance of the single tax account (Articles 78; 79 of the Tax Code of the Russian Federation).