Lawyer Gordon A.E.

In 2017, our clients began to systematically receive letters from their tax inspections with a suggestion to check tax reporting and change it, of course, in the direction of reducing VAT deductions and expenses. According to our information, other enterprises have a similar situation.

How to respond to such letters from the tax?

If you received a letter from the tax office, first step- determine under what activities this letter was sent, since it is the “status” of the document that will determine your responsibilities. Also, when choosing a line of conduct, it is necessary to take into account the leverage available to the tax authorities to influence taxpayers, therefore, it is recommended to ignore even the illegal requirements of the tax authorities consciously.

Corresponding with tax authorities for taxpayers operate two simple rules article 23 of the Tax Code of the Russian Federation: The taxpayer is obliged:

6) submit to the tax authorities and their officials in cases and in the manner provided for by this Code documents required for the calculation and payment of taxes;

7) comply with the legal requirements of the tax authority on elimination of revealed violations of the legislation on taxes and fees;

Therefore, any correspondence with the tax authorities is carried out "formally" in accordance with the code.

Inspections of the Federal Tax Service of Russia granted rights, in particular under article 31 tax code RF inspectorates have the right to:

- demand in accordance with the legislation on taxes and fees from a taxpayer, a payer of a fee or a tax agent, documents in the forms and (or) formats in electronic form established by state bodies and local governments, which serve as the basis for the calculation and payment (withholding and transfer) of taxes, fees, as well as documents confirming the correctness of the calculation and timeliness of payment (withholding and transfer) of taxes, fees (clause 1, part 1, article 31 of the Tax Code of the Russian Federation);

- require taxpayers, payers of fees, tax agents, their representatives to eliminate identified violations of the legislation on taxes and fees and monitor the implementation of these requirements (clause 8, part 1, article 31 of the Tax Code of the Russian Federation);

— conduct tax audits in the manner prescribed by the Tax Code of the Russian Federation (clause 1, part 1, article 31 of the Tax Code of the Russian Federation).

At the same time, the realization of the rights of tax authorities is inextricably linked with the fulfillment of their duties. So, according to article 32 of the Tax Code of the Russian Federation the tax authorities are obliged:

2) monitor compliance with the law on taxes and fees, as well as normative legal acts adopted in accordance with it;

9) send to a taxpayer, payer of a fee or tax agent copies of the tax audit report and the decision of the tax authority, as well as in cases provided for by this Code , tax notice and/or claim for payment of tax and duty.

And the same control over compliance with tax legislation, the tax authorities exercise in the manner prescribed by the code.

The stated provisions of the Tax Code of the Russian Federation, in their interrelation, lead to the conclusion:

According to the code, taxpayers are obliged to comply with the requirements of the tax authorities if they are legal - that is, if the requirements are sent in the cases specified in the code, in the prescribed manner, and in the form provided for by tax legislation.

Thus, the tax authority has the right to send the taxpayer requests for clarifications or for making appropriate corrections to tax returns if an in-house tax audit reveals errors in tax return(calculation) and (or) contradictions between the information contained in the submitted documents, or discrepancies between the information provided by the taxpayer and the information contained in the documents held by the tax authority and received by it during tax control (part 3 of article 88 of the Tax Code) RF).

Accordingly, having received requirements within the framework of tax control measures, the taxpayer is obliged to fulfill them.

The cases on which we are asked questions by our clients are of a different kind.

If an information letter was received from the tax office with requirements to change the reporting

In 2016 and 2017, from the tax authorities through electronic communication channels with taxpayers come information letters, which refers to the identified specific signs that this particular taxpayer has received unjustified tax benefits as a result of interaction with specific taxpayers.

As a rule, violations allegedly relate to previous tax periods(in 2017 - for 2016, etc.).

The taxpayer is invited to check their documents, and, if necessary, make corrections to the accounting.

How to respond to such information letters from the tax office?

In our opinion, carefully, and since the summer of 2017, cautiously.

Do not disregard the message of the tax about the signs of you receiving an unreasonable tax benefit. Such a statement means that your counterparty supplier (direct or in the chain) has not met its tax obligations. The reasons may be different: accidental or intentional, an error in reporting, the use of tax schemes by the supplier, etc. It is not important for you, the important thing is that you are in the zone of increased attention of the tax authority.

In addition, in the summer of 2017, instructions from the Federal Tax Service and the Investigative Committee appeared on assessing the intentionality of taxpayers' actions to understate taxes for the purposes of wider application of Part 3 of Article 122 of the Tax Code of the Russian Federation - a fine for non-payment of tax of 40%, not 20%.

In addition, the tax inspectorates were charged with the duty to identify, document and evaluate the actions of specific officials of organizations that led to an unreasonable reduction in tax payments.

Do not forget about new article of the Tax Code - 54.1, according to which taxpayers, in fact, must prove the right to apply tax deductions, expenses, benefits.

For the purposes of applying Article 54.1 of the Tax Code of the Russian Federation, even a notification of the assumption that you will receive an unreasonable tax benefit signals that you are under control and the next tax return will be checked with double attention. Your tax risks have increased.

What to do if you receive an information letter from the tax

The reaction to information letters of the described nature is different for enterprises. Some frantically run to the tax office, others are silent.

We put the right actions in the middle.

• Doubtful transactions should be identified without delay.
• Check that you have and correct execution of the relevant primary accounting documents and their reliability.
• Check the correctness of your accounting for the relevant business transactions.
• Check the correctness of the formation and execution of reporting on suspicious transactions.
• Check the direction to the tax office of exactly the correct reporting and attached documents.

If your side is not in doubt, questions should be asked to the "doubtful" supplier.

The first question: Within the framework of what tax control measures did it receive requests regarding your organization or “doubtful” transactions.

Some organizations, having received such letters, begin to replace the documentation on “doubtful” taxpayers with another one, and so on. This is possible if the deductions can be justified by other transactions.

At the same time, the joint explanations of the Federal Tax Service and the Investigative Committee of the Russian Federation mentioned above consider such a replacement to be a sign of your participation in tax schemes, which means dishonest behavior and intent to illegally reduce taxes. Therefore, it is necessary not only to change documents on deductions and expenses, but also to justify the unintentional nature of the situation on your part before the tax authorities.

We believe this is possible if you have at your disposal the relevant documents prepared in advance.

In addition, to your questions, the "doubtful" supplier must provide intelligible explanations for explanations to the tax office. In any case, you need to send questions in the same way as you corresponded when preparing and executing the contract with this supplier. Receiving such answers does not oblige you to immediately send answers to the tax office; perhaps they can also be used when traveling.

But the tax authorities may have even more questions if, for example, you are in correspondence with a supplier, but he is not at the place of registration and both the tax and the police are looking for him. Under such circumstances, your documents sent and received in an "official" way will serve you well.

To strengthen tax control and tighten legislation, you can oppose its exact execution, first of all, documentary support of your activities.

In the event of claims from the tax inspectorate, it is often necessary to draw up a written response (according to the model) to its requirements with the provision of appropriate explanations. How to correctly compose such an answer in different cases, ready-made examples and step by step instructions- in this article.

First of all, it is important to understand that providing explanations is not always the responsibility of the employer. If the tax authority has identified inconsistencies or errors, then the organization must provide explanations only if they were found during desk audit. The most common violations are:

• incorrect information in tax returns;
• contradictions in the data provided in one or more reporting documents;
• violations in operations that are associated with the receipt of tax benefits (holidays, reduced rates);
• contradictions between the information provided by the taxpayer and the data available in the tax office.

Thus, a response to the requirement for the tax purpose to provide appropriate explanations (according to the model) is mandatory if a desk audit was carried out, which revealed violations. And in all other cases, the provision of written explanations is the right of the company. However, as experience shows, it is better to take care and send a letter to the inspection, since this often helps in conveying one's position to the inspectors.

Practice shows that in most cases, explanations must be provided in connection with discrepancies in VAT and income tax.

Compilation procedure

In general, the procedure is as follows:

1. After a desk audit, the tax office sends a request in the form of a paper letter or email. The text indicates data that, in the opinion of the inspectorate, is incorrect, as well as discrepancies in the information contained in different documents.
2. Then the taxpayer is obliged to give his explanations as soon as possible - up to 5 working days. This period starts from the business day following the day of receipt of the notice.
3. It can be sent both by mail (registered mail), by courier, and in in electronic format. At the same time, in the case of an e-mail, it is important to certify it with an electronic digital signature. If it is not created, there is only one option left - to send it in the usual paper form. It is also important to know that often along with him it is necessary to provide documents with explanations. Then the text of the letter must indicate the attachments: the name of the document, the quantity and type (original or copy) are prescribed.

NOTE. The legislation does not deprive the taxpayer of the right to provide his explanations orally. However, in order to be safe (in case of possible litigation), it is better to arrange everything in writing, a copy of which must be kept with you (it is also better to print and duplicate the electronic version).

How to Compose: Sample Requirements

There is no approved form, so each company has the right to choose its own version. It is best to print it on a company bank. And you can draw up a document according to the general rules:

1. In the "header" in the upper right corner, the abbreviated name of the tax inspectorate is written (for example, "to the Interdistrict IFTS No. 19 for the Chelyabinsk region").
2. Under the information about the addressee, all data about the sender is written: the letter is sent from a specific official (usually from the director of the company or the head of the branch), therefore, his full name, position and abbreviated name of the organization (for example, Khlebodar LLC), as well as the address and contact details.
3. Under the "header" on the left side, you can put a mark on the number and date under which the letter was registered in the journal of outgoing correspondence of the organization.
4. Further in the center is the title of the letter, which reflects its essence, for example, “Response to the demand of the tax inspectorate” (and in brackets it is explained for what reason).
5. In the very text of the letter, at first the circumstances are written very briefly - i.e. a mention that a letter has come from the tax office demanding an explanation, in response to which the company sends its letter.
6. This is followed by the actual explanation with a detailed, but as concise as possible description of their position. As a rule, 1-2 printed sheets are sufficient.
7. If any documents are attached to the letter, they are also registered in the "Appendices" section.
8. Finally, the sender indicates the position, once again writes the name of the company, puts a signature and its transcript.
9. Bottom line, left corner - the date of the document. It must be indicated without fail in order to have additional evidence that it was provided on time.

The finished example is shown below.

Types: ready-made examples for common situations

In practice, there are several common cases when tax authorities require a response (based on the company's model) with explanations of their position on a particular topic. Ready-made solutions are discussed below.

If the asset was sold at a loss

The right to demand explanations from the company on this matter appeared at the inspection relatively recently - since 2014, which is quite legal. However, in practice, there are often such cases when representatives of inspection bodies essentially abuse their right and ask for clarifications regarding such cases:

• the asset was sold, but the losses were incurred only due to actual depreciation (amortization), which forced the asset to be sold at a lower price;
• the asset was sold for a price higher than the residual value - such cases often arise for purely market reasons due to an unstable economic situation.

In these cases, the company is not required to provide any explanation. However, in a response letter, you can state that profit was declared in the reporting documents, and the organization did not provide any factual errors or knowingly false information.

Application of exemptions in the payment of property tax

Since in 2015 taxes are not paid on all movable property objects (except those belonging to depreciation groups 1 and 2) (provided that the company bought them after January 1, 2013), in fact, the law approved the benefit. Such privileged property is already indicated in the Tax Code (Article 381).

However, many representatives of the inspectorate (possibly out of ignorance) began to demand documents that confirm the possibility of obtaining this benefit, as well as full list all movable objects that are exempted.

It is important to keep 2 points in mind here:

1. The letter must contain a specific list of the assets in question. Otherwise, you can send only copies of contracts and other documents that confirm the fact of purchase and the date of its completion. The contracts also reflect the type of the selling company: dependent or independent, which has its own meaning.
2. If the assets were purchased from a dependent company (and also in cases where the objects were acquired as a result of the reorganization of the company), then taxes on such property are paid.

NOTE. The inspectorate may request a specific list of assets, i.e. privileged property, and it will be in the interests of the firm to provide such data. Then the situation can be clarified especially quickly.

And here is what a sample response to such requirements looks like when it comes to providing explanations on the property being exempted.

Of course, all property objects of their 1st and 2nd depreciation groups are not included in this list. Benefits are not provided for them, besides, representatives of the tax service are not entitled to demand clarifications specifically on these things.

If the property tax is greatly reduced or greatly increased

Representatives of the tax inspectorate often become interested in cases where in one financial year the actually paid property tax decreased, and in the next remained approximately at the same level (i.e., did not grow). Especially often the attention of inspectors is attracted to situations where the differences between these values ​​are too large (in their opinion), since this may indicate an illegal financial scheme aimed at non-payment.

In addition, 3-4 years ago there were precedents when interdependent organizations intentionally simply transferred some of the movable property objects into each other's ownership in order to significantly reduce the amount of the payment. Since in 2015 the tax is paid from such a base, and the company actually did not have an increase in tax, it means that, logically, it deliberately evades payment.

The answer is given according to the actual situation. The most often influenced by objective factors:

• liquidation of some property objects due to optimization and/or unfavorable economic situation;
• sale of property;
• disposal of fixed assets.

After that, the company simply acquires property from the firm, in relation to which it is not interdependent. It is this reason that plays the main role. To prove their position, they send sales contracts and financial documents confirming such a legal scheme.

Relationship between depreciation and property tax

In such cases, suspicions arise because property is being depreciated, but property tax is not paid. Inspectors may again suggest some illegal activity. However, in practice, the reason is most often easily explained and proven. The fact is that a fairly large share in the assets of the company is property that belongs to the 1st and 2nd depreciation groups, and tax is not paid on it. An example response for this case is shown below.

If the costs are too high

Often, tax officials demand clarifications due to the fact that the costs, in their opinion, are growing too quickly and make up a fairly large percentage of the company's budget. Practice shows that suspicion is caused by those cases when the profit is only a fifth or less. It is very simple to explain the increase in costs, especially against the background of really influencing economic reasons:

• instability on foreign exchange market(exchange differences);
• the need to increase salaries in connection with the real decline in incomes of the population over the past 3 years in a row;
• rising costs due to inflation.

What happens if you don't answer the request

The answer to the tax request is the responsibility of the company, because if you completely ignore the message, the inspection has the right to fine the organization for:

• 5000 rubles if it was not provided for the first time;
• 20,000 rubles - for the second time (the calculation is based on calendar years).

Thus, providing an explanation in most cases is not particularly difficult. And ignoring the letter is not in the interests of the company: the point is not only in a possible fine, but also in the fact that explaining its position, the company often saves itself from the need for further proceedings, including litigation.

Video commentary

Information letter about the problem counterparty

If you withdraw VAT deductions according to a tax letter yourself, will you be fined?

The tax office writes: You are a problem counterparty

Tax lawyer A.E. Gordon

Moscow June 10, 2018

Specialists financial services modern Russian enterprises, specialists of subdivisions accounting often faced with the following situation: I received an information letter from the tax office, do I need to respond to it? What does it mean - an information letter from the tax? Information letter from the tax office - what to do?

What is an "information letter from the tax office"?

Received an information letter from the tax office - do not rush to respond to it or otherwise respond.

The main document on the basis of which the taxpayer interacts with the Federal tax service of the Russian Federation (hereinafter referred to as the "FTS of the Russian Federation"), and the Federal Tax Service of Russia interacts with the taxpayer - this is the Tax Code Russian Federation. It is the Tax Code that contains mandatory rules governing each stage of taxation, including the rules for conducting correspondence between tax authorities and taxpayers regarding taxes. The same rule is established by the Law “On Tax Authorities” No. 943-1 dated March 21, 1991.

We received an information letter from the tax authorities - check with the Tax Code.

The tax authorities of the Russian Federation exercise power on behalf of the state and may restrict the rights of citizens and organizations.

For example, being a state body that has the right to confiscate property from taxpayers free of charge - and taxes are property transferred free of charge (Article 8 of the Tax Code of the Russian Federation), the tax authority also has the right to attract fines for non-payment of taxes, to check the correctness of the calculation and payment of taxes , demand explanations from taxpayers, etc.

To avoid arbitrariness, the tax authorities cannot go beyond the rights established by law. This is how the principle of the rule of law is implemented: a state body is prohibited from everything that is not expressly permitted by law.

The basic rights of the tax authorities are formulated in Article 31 of the Tax Code of the Russian Federation, as well as in the law on tax authorities.

The same principle fully applies to the document - "Information Letter of the Tax Inspectorate".

The Tax Code directly establishes an exhaustive list of forms of documents and methods of official communication between the Russian tax authority and the taxpayer (Part 4 of Article 31 of the Tax Code of the Russian Federation), according to which, as part of the functions of monitoring the completeness and timeliness of tax payment, the tax authority has the right to send documents to the addressee either in the form paper document or in digital form, in this case, the document is transmitted:

- directly (personally) against receipt;

- by mail, by registered mail;

- is transmitted in electronic form via telecommunication channels through an electronic document management operator or through Personal Area taxpayer.

Attention: the above provision of the code directly limits the discretion of the tax inspectorate in choosing the method of sending the document with a reservation: the tax authority can choose any of the listed methods of notification - if the procedure for their transfer is not directly provided for by the Tax Code of the Russian Federation.

The second rule is this article:

Forms and formats of documents provided for by the Tax Code and used by the tax authorities, as well as the procedure for filling out the forms of these documents, the procedure for sending and receiving such documents to hard copy or in electronic form via telecommunication channels or through the personal account of the taxpayer approved by the federal executive body authorized for control and supervision in the field of taxes and fees, unless the authority to approve them is vested in this Code to another federal agency executive power.

This means that any documents that are sent by the tax authorities to the taxpayer must be drawn up in accordance with approved forms, as a rule, these are orders of the Federal Tax Service of the Russian Federation, or an order of the Ministry of Finance of the Russian Federation.

If an Information Letter is received from the tax authorities, in order to act correctly, it is necessary to determine within what activities this letter was sent, and what requirements the information letter contains.

What to do if an information letter is received from the tax office: they require clarification, they require documents, they require deductions and expenses to be withdrawn, etc.

Remember the basic rule - in Russia, in the relationship between the taxpayer and the tax authorities, the rules for communication are established by the Tax Code of the Russian Federation.

The tax authorities carry out their functions of control over the calculation and payment of taxes through tax control measures - primarily through desk and field tax audits. Rules tax audits, including the rules for processing requests, and for sending documents to taxpayers, are established in Chapter 14, Part 1 of the Tax Code of the Russian Federation.

The term "Information letter" for the requirement to provide explanations, documents, or for the "withdrawal" of deductions and expenses, is absent in the Tax Code.
Examine the information letter received, perhaps this is an initiative (or invention) of a particular tax inspector during the verification.

In addition, remember: any questions, requests for explanations, documents, requirements for the withdrawal of deductions or expenses are possible only within the framework of tax audits, and must be motivated precisely by references to specific events and relevant articles of the Tax Code, which give the tax authorities the right to request explanations and/or documents.

At the same time, the requirements of the tax authorities must not only be motivated, but also drawn up in the form of a document established in the code, in addition, the document must be drawn up in the approved form.

That is, the document must have the details established by the "law".

For example, within the framework of cameral or field tax audits, tax authorities have the right to require the submission of documents and information, which is expressly provided for in Articles 88 and 89 of the Tax Code of the Russian Federation. And the procedure for requesting documents is established by Articles 93 and 93.1 of the Tax Code of the Russian Federation. In order to demand the withdrawal of deductions and expenses, one needs a tax audit act, which is also drawn up according to the rules of the Tax Code.

But even with the information letters from the tax inspectorates themselves, everything is not simple. For 2017-2018, the types of information letters addressed to the taxpayer may differ in content.

SITUATION 1: Information letter from the tax office about problem counterparties

Most often, an organization or individual entrepreneur receives an information letter from the tax office about transactions with problem counterparties. General rules according to any messages from the tax:

The first rule is not to rush.

The second is to figure out what caused the information letter, and what exactly the tax office requires.

Attention: The taxpayer is initially protected by the Tax Code. Assuming the possibility of illegal actions on the part of the tax authorities when sending letters and demands, the legislator balanced possible abuses by giving taxpayers the right not to comply with illegal acts and requirements of the tax authorities (clause 11 of part 1 of article 21 of the Tax Code of the Russian Federation).

Therefore, if the tax office is “mistaken”, puts forward obviously illegal demands outside of tax audits, it is possible to ignore the information letter from the tax office. At the same time, you need to understand that actions can follow after the letter, and you need to be prepared for them. Documents need to be prepared.

At the same time, the interest of the tax authorities may not be idle at all, and an information letter may be very useful to the taxpayer.

In 2017-2018, tax inspectorates send mass information letters containing demands or proposals to voluntarily remove VAT deductions and income tax expenses for specific counterparties. Sometimes tax authorities directly call such counterparties a problem counterparty, a one-day, etc.

An information letter from the tax office about problem counterparties is an occasion to think and prepare for a tax audit.

Attention: After the information letter from the tax office, you decided to withdraw VAT deductions and / or expenses yourself and file an amended tax return. DO IT RIGHT!

Carefully study the rules of article 81 of the Tax Code, especially part 4 - first pay the arrears and penalties, then submit an updated declaration.

One of our clients “hit” several tens of millions on the delivery of clarifications on VAT.

If you withdraw VAT deductions according to the tax letter, will you be fined?

If you withdraw the deductions yourself, once again pay attention to part 4 of article 81 of the Tax Code of the Russian Federation!

According to the rules of this article, exemption from a fine for understating the tax is possible only if the clarification is submitted until the moment when the taxpayer learned about the discovery tax authority failure to reflect or incomplete reflection of information in the tax return, as well as errors leading to an understatement of the amount of tax payable .

An information letter from the tax office with a proposal to remove VAT deductions and / or expenses, for article 81 of the code it is clear - the tax office knows and informs you that you have illegally underestimated tax base and, accordingly, underestimated the amount of tax.

Your actions on the "self-assessment" of tax in the clarification on the "recommendation" of the tax in the information letter - this is your agreement with the arguments of the tax in its information letter. How do you confirm that the tax office found out about the incomplete reflection of the tax before you submitted the clarification.

True, if you submit a clarification, you will have one more question: you will be attracted under part 1 of article 122 of the Tax Code to a fine of 20%, or under part 3 - by 40%, for deliberate actions aimed at understating the amount of tax through interaction with the organization - dubious counterparty, problem counterparty, ephemeral.

Information letter to your counterparty: you are a troubled counterparty, do not pay taxes in full

An innovation in 2017-2018 - your counterparty receives an information letter from the tax office that you are a problem counterparty. Motives - as a rule, the tax motivates that you do not pay taxes in full.

What to do?

There is no general recipe for such a case; each case has to be considered individually. In any case, a taxpayer cannot do without a “problem” organization without a “showdown” with his tax office.

In the worst case, the taxpayer has to go to court. In this case, you will need an experienced tax lawyer.

In any case, having received an information letter from the tax office, carefully study it, consult with specialists, and only then act.

Some accountants began to report that they receive letters from the Federal Tax Service in which there is nothing. The bewilderment of accounting specialists is understandable, the mysterious news from the tax office can mean anything. Evgenia Yakovleva, head of the accounting outsourcing and tax consulting department at the Prioritet law firm, took a strictly legal look at such correspondence.

Interesting letters from the territorial IFTS began to come to accountants. In appearance, everything is as usual: a registered letter with a tax stamp, with marks of acceptance and dispatch by the post office. But when you open the envelope, you will see that the attachment is a blank sheet of paper on which the legal address of the organization, the name of the inspector and the contact phone number are indicated. What would that mean?

What to do?

As you know, accountants are divided into two types - those who, not wanting to contact the tax authorities, provide them with information on all requests in excess, and those accountants who stand guard over strict compliance with the rules and regulations for providing information on requirements in strict accordance with provisions of articles of the Tax Code.

But when receiving an empty letter from the IFTS, any accountant has a dilemma: either urgently call the tax office to find out what it means, or simply throw the envelope with the sheet into the trash. If I were in such a situation in the place of an accountant, then I would suggest the following algorithm of actions.

The first thing to do is "play scout" and inspect the envelope. It should have the emblem of the Federal Tax Service. The letter must be registered. How to understand it? A registered letter is assigned an identification number by the post office. Such a letter is sent with a notification of receipt, that is, upon receipt of a letter, an employee of the company must sign that it has been received.

Do not forget also that, in accordance with federal law dated December 28, 2016 No. 488-FZ "On amendments to certain legislative acts RF” article 21.1 of the Law on state registration was supplemented by paragraph 5. According to this paragraph, from September 2017, the tax authorities have the right to enter information about the unreliability of the legal address into the Unified State Register of Legal Entities, and after six months, if the company does not specify its location, the auditors can liquidate the company, excluding it from the register.

Cases of mailing empty letters from territorial tax inspectorates are not yet widespread, and it is generally safe to ignore such a letter. Since, in fact, the company did not receive a request from the IFTS, the tax authorities are not entitled to fine it for not providing information.

However, in order to avoid possible unpleasant consequences, I suggest that you still try to find out from the tax authorities what this empty letter means and, already having this information, decide what you should do. Ignore this "waste paper", contact the territorial IFTS with a request to clarify the request, or send a complaint with a copy of the received "waste paper" to the Federal Tax Service Department about the illegal actions of the territorial IFTS.

• 24.08.2018

The tax inspectorate sends through the TCS requests for explanations in the format of a letter with an attachment, and not in the format of a request with sending a receipt of acceptance. Should we not respond to such emails?

I inform you the following:

According to the Order of the Federal Tax Service of the Russian Federation dated February 17, 2011 N MMV-7-2 / [email protected], The requirement to submit documents is not considered accepted by the taxpayer if this requirement does not comply with the approved format.

Experts believe that a request for the submission of documents sent in violation of the established format is not considered received by the company. And bringing to responsibility an organization that has not submitted a response to such a demand will be illegal. After all, the IFTS will not have an acceptance receipt signed with an electronic signature, which the organization must send upon receipt of the requirement in the established format. And the e-mail to which the requirement was attached, for example, in the form of a Word, Excel file, the organization has the right not to read at all.

Document 1.

1. The requirement to submit documents or the requested document is not considered accepted by the taxpayer (tax authority) in the following

2) in case of non-compliance with the approved format;

Document 2.

The requirement to submit documents (information) in electronic form is transferred to the taxpayer under the TCS in the form of a file, which is determined by order of the Federal Tax Service of Russia dated December 28, 2010 N ММВ-7-6 / [email protected]

Document 3.

Tax authorities can transfer the requirement to submit documents or the requirement to submit explanations in electronic form via TCS<19>. To send these requirements, special rules have been established that provide for the formation of response documents by the payer. In particular, about the reception<20> .

Thus, a request for the submission of documents sent in violation of the established format is not considered received by the company.<23>. If you nevertheless respond to such a requirement and submit documents later than the deadline specified in it, the inspectors may fine you, but this will be illegal<24>. After all, they will not have an acceptance receipt signed with an electronic signature, which you must send upon receipt of the requirement in the established format<25>. And the e-mail to which the requirement was attached, for example, in the form of a Word, Excel file, you could not read at all.

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