Thus, the end results and fixation counter-check, after the completion of field inspection does not create the illegal actions of tax authorities (Resolution of the Federal SFR from 19.03.2002 N A56-27642/01). Extension of the tax inspection by a higher local Tax on the basis of Art. 89 Tax Code, up to 3 months justified, as practiced by a large volume of accounting records of the taxpayer, large period of testing and the need for counter-checks organizations contracting taxpayer. The Court considered this an exceptional case under Art. 89 of the Tax Code (Decree of the Federal Antimonopoly Service of the Central Organ of 10.06.2002 N A23-112/02A-14-12). The tax authority is obliged to prove the validity period of increasing the exit tax audit for over two months. Otherwise, the decision made as a result of such testing may be declared invalid by a court on grounds of breach of preclusive deadline set for check (Resolution of the Federal WZO from 23..