PRIMARY DOCUMENTS AND DISCUSSIONS ABOUT SCREENSHOTS

PRIMARY DOCUMENTS AND DISCUSSIONS ABOUT SCREENSHOTS

PRIMARY DOCUMENTS AND DISCUSSIONS ABOUT SCREENSHOTS
The tax service applied to the court for inclusion of the claim in the debtor's register (case no. A41-95731/23).

The district court sent the dispute for reconsideration, drawing attention to the fact that in this case the conclusions of the courts that the debt on taxes and fees was repaid by the debtor, which is confirmed by a screenshot of the taxpayer's personal account, are untenable, since there are no primary payment documents confirming the fact of payment of taxes in the case file, and the relevant acceptable and sufficient evidence of the debtor's payment of taxes for the disputed period, a screenshot of the "Taxpayer's Office", is not such evidence.

Nowadays, the Internet has become an indispensable means of communication and a source of information. To save and use such information, a special mechanism is provided for creating a screenshot - a printout of a computer screen image (or a monitor photo) taken at a certain point in time. Along with other evidence, screenshots have become increasingly used by parties in court disputes.

The taxpayer's personal account is an information resource that is posted on the official website of the Federal Tax Service of Russia and can be used, in particular, to receive documents from the tax authority by the taxpayer, as well as to transfer documents (information) and information in electronic form to the tax authority.

By a ruling, the district court ordered the debtor (the representative participated in the court session) to send (submit) the appropriate primary documents, evidence confirming the payment of disputed taxes and fees (account statements, check orders, receipts, etc.). The debtor did not comply with the ruling of the district court, and after the adjournment of the court session, neither the debtor nor his representative appeared at the court session.

31.01.2025