The article will consider in detail what is a desk audit, what goals it pursues, the main features, timing and place of its conduct will be determined. Special attention will be paid to the execution and appeal of the results of the audit.

Cameral tax control

Cameral check - what is it? Before answering this question, it is necessary to say a few words in general about the inspections carried out by the tax authorities.

Being an effective tool, they allow to achieve uniformity in the application of the rules of law in the field of taxation, compliance and strict adherence to these rules. There are two types of checks:

1. Cameral (KNP).
2. Outbound (GNP).

CNP is more effective than the field one, as it allows you to cover a larger number of taxpayers due to its specifics.

Cameral check - what is it? What goals does it pursue and what principles does it follow? More on that below.

Conducting CNP is regulated by the norms of the Tax Code of the Russian Federation, methodological recommendations for its implementation and approved forms of documents for this inspection.

Goals of KNI

The main goals to achieve which a desk audit is aimed are:

1. Control over the correct application of tax law.
2. Detection and suppression of tax offenses.
3. Checking the legitimacy of the claimed benefits and deductions reflected in the tax return.

The right to conduct a desk tax audit is within the competence of tax authorities RF.

Principles that define the essence of KNP

The principles of a desk audit are, in essence, the features of its purpose and conduct.

• Subject of inspection: the subject of the KNI is the documents submitted by the taxpayer, as well as documents at the disposal of the inspectorate.
• Place of verification: KNP, unlike GNP, is carried out in tax office and not from the person being checked.
• Persons conducting the check: as mentioned above, the conduct of the check is entrusted to officials with special powers. No special permission is required to conduct an inspection.
• Time period covered by the check: the period specified in the declaration.

Terms of the desk audit

KNP is carried out within 90 days from the date of submission of the declaration or calculation to the inspection. In practice, it may be difficult to determine the start date of the review.

For example, according to the Tax Code of the Russian Federation, the date of submission of the declaration by mail is the date indicated on the stamp of the postal item. Accordingly, if the letter is lost in the mail and takes more than 3 months, then it turns out that the verification period will expire by the time it arrives at the inspection?

The Federal Tax Service made it clear in its letter, according to which the audit cannot begin until the receipt of the declaration by the auditing (tax) authority. Thus, the date of submission will be the date on the stamp of the letter, and the date of the beginning of the verification - the date of receipt of this declaration by the tax authority.

Obtaining documents within the KNP

The request for information within the KNI is made in the following cases:

1. If errors, inconsistencies and discrepancies between the data contained in the submitted declaration with the data in supporting documents or information available in the tax authority are discovered during the audit, the office audit department has the right to demand clarifications from the taxpayer or correct inaccuracies in the submitted declaration.
2. If the tax payable in the tax submitted to the inspection is less than in the primary one, the inspector has the right to demand explanations and documents justifying the legitimacy of such a reduction.
3. Similar explanations will also have to be provided if a loss is declared in the declaration. Only in this case they will concern the validity of the claim of this loss.
4. Additionally, you will also need to confirm the tax benefits declared in the declaration.
5. When refunding VAT, the inspector may request documents that confirm the legitimacy of the deduction application.

The tax authority is not entitled to request other documents.

Having established the principles and goals that guide a desk audit, what it gives the taxpayer and what features of the audit follow from this, we will analyze the main stages and directions for conducting this type of tax control, as well as the features of formalizing and appealing the results of the audit.

Stages of KNP

It is conditionally possible to distinguish several stages of the CNP:

Directions for KNP

When conducting an audit, the cameral department:

1. Compares the indicators of the submitted declaration with the data of the declaration for the same tax for the past period.
2. Conducts an analysis of the indicators of the submitted declaration and indicators of declarations for other taxes.
3. General analysis of the data contained in the declaration with the data of the tax authority.

Camera check. Documents that draw up its result

In case of discovery of circumstances of violation of the legislation on taxes and fees, expressed in the underestimation of expenses, unreasonably declared deduction or loss, late submission of the declaration and other violations, the inspector draws up an Inspection Report.

The act must be drawn up within ten days (working days) and signed by the inspectors and directly by those in respect of whom the inspection was carried out.

The KNP act must include the following information:

1. Date and number of the act.
2. The initials and positions of the persons who carried out the inspection.
3. Name of the person being checked (full and abbreviated).
4. Day of submission to the inspection of the declaration.
5. declarations.
6. Start and end date of the test.
7. List of conducted control measures.
8. Identified events of a tax offense.
9. The results of the audit, the assigned measure of responsibility and proposals for eliminating violations.

Within 5 days, the act of a desk audit is handed over to the taxpayer in his hands or in another way.

If it is not possible to personally hand over the act or the taxpayer evades receiving it, the tax authority sends the act by mail.

According to the general rule enshrined in the Tax Code, the date of receipt of the audit report by the taxpayer should be considered the 6th day from the date the report was sent by mail. But in this case, in practice, misunderstandings often occur due to the fact that a person receives an act much later than the specified period, and therefore is deprived of the right to present his objections under the act. Therefore, the day of receipt of the act by the taxpayer should be considered correct, which is confirmed by the data of the Russian post.

After 10 days after receiving the act, a desk audit for VAT, personal income tax and any other tax, or rather, the documents received during its implementation, are subject to consideration by the head (deputy head) of the inspection.

The inspector is obliged to notify the inspector about when the materials received during the inspection will be considered.

The absence of a person notified of the date and place of the audit cannot be a reason for postponing the date of the examination of the audit, and in this case it is carried out without it.

If the inspectors need to obtain additional information or study newly discovered circumstances, the head of the inspectorate may decide to take additional tax control measures. The term of these events should not exceed one calendar month.

After consideration of the materials of the audit, a decision is made on bringing or refusing to bring to responsibility.

So, we have identified the stages and directions, the design features of such a type of control as a desk audit. What is the appeal of the act of verification and how it happens, we will consider further.

Appealing the results of cameral tax control

If a person does not agree with the conclusions reflected in the act, he can send his objections to the inspection as a whole on the entire act or on its individual provisions.

Objections must be submitted in writing no later than one calendar month from the date of receipt of the act.

The taxpayer's objections are considered within 30 calendar days from the moment the latter receives the audit report, and after their consideration a decision is made.

The decision of the tax authority enters into force one month after it is received by the taxpayer, unless it is appealed on appeal.

A person who does not agree with the decision has the right to file an appeal against him within a month, which must be considered by a higher authority within 30 days.

The decision made by this instance comes into force from the date of its signing and can only be appealed in court.

In view of the foregoing, we can conclude that the question of whether a desk audit - what it is, is covered in full.

The legislation of Russia in terms of regulating tax legal relations provides for desk audits of taxpayers by the competent authorities. What is the specificity of these checks? What actions of the taxpayer may be required during their implementation?

Desk tax audit- the procedure that specialists of the Tax Service (FTS) carry out in all cases when a taxpayer submits this or that declaration (or calculation) to the department. This check- a standard procedure that does not require anyone's sanction (for example, the head of the FTS unit, as is the case with an on-site inspection).

At the same time, the audited business entity - an individual entrepreneur or an organization - may not be notified about the fact of conducting a "camera room" (but this is not always the case - later in the article we will consider examples when there is an active interaction between the Federal Tax Service and the taxpayer). The main objectives of the relevant verification are as follows:

1. Determine the correctness of calculations and other data given in declarations and other documents. At the same time, the FTS specialist can entrust the main work to programs (which will automatically analyze the calculations) or check certain indicators on their own. In many cases, checking documents for the correctness of calculations is the only task of a tax department specialist.
2. Determination of the degree of completeness of the reporting documentation provided to the Federal Tax Service by the taxpayer.
3. Determination of the degree of compliance of information recorded in reporting documents with those reflected in the sources of the Federal Tax Service.
4. Establishing facts of violations of tax legislation in terms of filling out reporting documents.

A desk audit must be carried out by the Federal Tax Service in relation to a particular declaration within 3 months from the date of its submission by the taxpayer. Within the allotted time, the tax authorities must carry out all necessary communications with the person being audited. For example:

• request for clarification;
• request for documents;
• verification of documents on the territory of the taxpayer.

It should be noted that when an updated declaration is submitted to the Federal Tax Service, the period for its verification is counted again. At the same time, the tax authorities stop checking in relation to the previous declaration.

What may be required from the taxpayer during the “camera house”? If everything is in order with the documents submitted to the Federal Tax Service, then no action is expected on his part.

However, the Federal Tax Service may come to different conclusions based on the results of verification of documents. In this case, one or more of the indicated procedures is initiated (request for clarification, demand for documents or visit of inspectors). Let's study their specifics in more detail.

The Federal Tax Service requires clarification: the nuances

The Federal Tax Service may require written explanations from the taxpayer if:

1. There are errors or inconsistencies in the information provided in the declarations that are reflected in the sources of the Federal Tax Service.
2. The provided reporting documents contain incorrect calculations.
3. The completeness of the reporting documents submitted to the Federal Tax Service was not observed by the taxpayer.

In these cases, the Tax Service has the right to request additional clarifications and documents from the taxpayer.

The requirement to provide clarifications on the fact of a desk audit of a taxpayer by the Federal Tax Service, as a rule, is reflected in a special document that is transmitted to the person being audited:

• personally on receipt;
• by mail;
• via the Internet (in cases provided for by law and in the prescribed manner).

As soon as the taxpayer receives the requirements from the Federal Tax Service, he will have 5 days to prepare a meaningful response to them or take the necessary actions (for example, submit missing reporting documents to the department). The response of the Federal Tax Service can be drawn up in free form and supplemented by certain documents confirming the legitimacy of the taxpayer's position.

It should be noted that Russian legislation does not provide for any practical sanctions for failure to provide the Federal Tax Service with a response to the requirements for clarifications. However, it is highly desirable to fulfill the request of the tax authorities in terms of:

• avoiding unreasonable additional charges on declarations;
• avoiding possible sanctions for failure to provide documents;
• maintaining the loyalty of the Federal Tax Service in terms of interaction on other declarations and settlements.

The next option for communications between the Federal Tax Service and the taxpayer is the demand for documents tax service. Let's consider the features of this scenario.

FTS requires documents: nuances

The Federal Tax Service has the right to request additional documents from the taxpayer if, during a desk audit, it turns out that:

1. The declaration filed by the taxpayer is not supplemented with the necessary documents. Most often - those that confirm the company's right to apply a zero VAT rate, the right to receive an advance from a counterparty, as well as the application of research costs.
2. The declaration reflects benefits, but does not provide documents certifying them. For example, in the case of a benefit that provides for exemption from VAT in the provision of medical services, such a document may be a license, as well as those documents that confirm the provision of relevant services by the taxpayer.

Important nuance: the fact that there is no need to pay VAT in the framework of certain legal relations in principle (for example, when selling land plots) cannot be considered as a benefit.

1. The VAT declaration reflects the amount to be reimbursed, but the declaration is not supplemented by documents certifying the legitimacy of the deduction. Such sources can be invoices, various primary documents.
2. The VAT declaration reflects information that does not correspond to that given in other sources (in particular, in the declaration submitted to the Federal Tax Service by the taxpayer's counterparty). In this case, the tax authorities have the right to demand documents that allow you to find out the exact information about business transactions. These may include the same invoices, primary documents.
3. The taxpayer submitted to the Federal Tax Service an updated declaration in which the taxable base was reduced. In this case, the tax authorities may request documents certifying the validity of the reduction in the base (for example, due to a decrease in profits). Such documents can be, for example, registers accounting.
4. The FTS submitted a declaration for one of the following taxes:

• NDPI;
• water;
• land.

In this case, the tax authorities can demand documents on the basis of which the company calculates and pays the relevant taxes, various reporting forms- for example, document No. 2-TP (on the use of water by an economic entity).

1. The Federal Tax Service has submitted a corporate income tax return or personal income tax declaration taxpayer in the status of a participant in an investment partnership. In this case, you need:

• documents reflecting the duration of the taxpayer's stay in the relevant status;
• information about the share of profit or loss attributable to the taxpayer.

1. The Federal Tax Service has been provided with a declaration containing information on the application of benefits from a taxpayer who operates within the framework of a regional investment project. In this case, the tax authorities request documents certifying the fact that the project implementation indicators meet the criteria defined by law (directly in relation to the project or its participants).

One way or another, the Federal Tax Service has the right to demand documents related to a specific declaration for a certain reporting period.

There may be cases when the taxpayer will have personal communication with the inspectors - on their territory. In fact, we are talking about an "exit" cameral check. Let's explore what it is.

Desk audit on the territory of the taxpayer: nuances

Indeed, a desk audit in a number of legal relations involves a visit by the tax authorities to the office or production facilities of the taxpayer - as if an on-site audit was carried out. In connection with what does the FTS have such a right?

The point is that the provisions of Art. 91 Tax Code The Russian Federation has a rule according to which representatives of the Federal Tax Service, in the presence of service certificates, as well as a reasoned decision of the competent person of the department, have the right to gain access to the premises of the taxpayer - if a desk audit is carried out on the VAT return:

1. In which the taxpayer's right to VAT refund is declared.
2. Which reflects information that contradicts each other, and also does not correspond to those reflected in declarations from other taxpayers or other documents that are related to VAT tax accounting. For example - if they are reflected in the journal of invoices, which is also provided to the Federal Tax Service.

At the same time, the tax authorities have the right to exercise the right to gain access to documents if it is a question of a possible unreasonable understatement by the taxpayer of the amount of VAT or an overstatement of the amount that reflects the refund of this tax, and request invoices, primary and other documents from the company that are relevant to the calculation of VAT.

Thus, in this scenario, the Federal Tax Service may not be limited to just claiming documents.

2.1. The purpose of a desk tax audit is to control compliance by taxpayers, payers of fees, tax agents with the legislation on taxes and fees.

ConsultantPlus: note.

Federal Law No. 150-FZ of 08.06.2015 supplemented the first paragraph of Clause 1 of Article 88 with a proposal according to which a special declaration submitted in accordance with Federal Law No. 140-FZ of 08.06.2015 cannot be the basis for conducting an in-house tax audit.

2.2. In accordance with paragraph 1 of Article 88 of the Code, a desk tax audit is carried out on the basis of tax declarations (calculations) and documents submitted by the taxpayer, the payer of the fee, the tax agent (hereinafter referred to as the taxpayer), as well as other documents on the activities of the taxpayer, available to the tax authority.

ConsultantPlus: note.

In the official text of the document, apparently, a misprint was made: the second paragraph of paragraph 1 of Article 88 is meant, and not paragraph 1.1 of Article 88.

In accordance with paragraph 1.1 of Article 88 of the Code, a desk tax audit of the calculation financial result investment partnership is carried out by the tax authority at the place of registration of the participant in the investment partnership agreement - the managing partner responsible for maintaining tax accounting.

A desk tax audit is carried out by authorized officials of the tax authority in accordance with their official duties without any special decision of the head of the tax authority within three months from the date of submission of the tax return (calculation) by the taxpayer (paragraph 2 of Article 88 of the Code). When applying this norm in terms of interpreting the concept of "submission" to the tax authorities, it must be taken into account that the three-month period provided for by paragraph 2 of Article 88 of the Code is intended for carrying out tax control measures as part of an in-house tax audit and, based on the specified purpose of its establishment, may be calculated only from the date of receipt of the tax declaration (calculation) by the tax authority. The foregoing does not change the rule of paragraph 8 of Article 6.1 of the Code, according to which the taxpayer is recognized as fulfilling the obligation to submit a declaration if the document is handed over to the communications organization before 24:00 of the last day of the deadline. The specified period is calculated in this order, including in the following cases:

1) submission of a tax declaration (calculation) in any way: in person, by mail, in electronic form via telecommunication channels;

2) when documents are not submitted, which, in accordance with the provisions of the Code, must be attached to the tax declaration (calculation).

In the audit act, the date of commencement of the desk tax audit shall indicate the date of receipt of the tax declaration (calculation) by the tax authority.

2.3. In accordance with paragraph 1 of Article 88 of the Code, when conducting cameral tax audits, in addition to documents submitted by the taxpayer with a tax declaration (calculation), other documents available to the tax authority are also used. These include:

previously submitted tax returns (calculations);

documents received by the tax authority with the initial tax declaration (calculation) - during an in-house tax audit of the revised tax declaration (calculation);

documents previously received (compiled) in the course of field and cameral tax audits, other tax control measures;

documents received by the tax authority in the course of performing other functions that are legally assigned to the competence of the tax authorities (for currency control, checks of cash registers, completeness of revenue accounting, etc.);

decisions (resolutions) of tax authorities;

statements and messages received from the taxpayer and third parties;

materials received from law enforcement and other bodies, from extra-budgetary funds, including in accordance with departmental agreements with the Federal Tax Service of Russia, regional departmental agreements, etc.;

other documents and information obtained legally, including those specified in the methodological documents of the Federal Tax Service of Russia on conducting a pre-audit analysis of the taxpayer.

2.4. Desk tax audits are carried out in the following order:

1) acceptance and entry into the automated information system tax authorities (hereinafter - AIS "Tax") data of all tax declarations (calculations) submitted on paper and in in electronic format via telecommunications channels in accordance with the order of the Federal Tax Service of Russia dated July 18, 2012 N ММВ-7-1 / [email protected]

Automated arithmetic control at the stage of entering indicators into the AIS "Tax" is carried out in relation to all submitted tax declarations (calculations).

Automated arithmetic control is carried out using intradocumentary control ratios.

Every day, error protocols for linking indicators of tax returns are generated and, if necessary, printed out. These protocols are generated automatically when reporting is entered into the AIS "Nalog", stored in the database and used in the work of the desk audit department;

2) automated cameral control, carried out by the department of cameral inspections, in relation to all submitted tax declarations (calculations).

Automated desk control is carried out using intra-document and inter-document control ratios.

On a daily basis, the employees of the department of desk audits form protocols of errors in the interconnection of indicators of tax returns, financial statements, other documents and information received by the tax authorities, and, if necessary, print them out. These protocols are generated automatically in the AIS "Tax", stored in the database and used during inspections.

3) further verification with the implementation of tax control measures is carried out by the department of desk audits.

4) registration of the results of the audit by a tax audit report in accordance with Article 100 of the Code (if violations are detected), as well as other documents in accordance with the chapters of part two of the Code, which regulate the calculation and payment of certain taxes.

2.4.1. When conducting a desk tax audit, information resources of local, regional and federal levels filled in according to the order of their conduct.

2.5. When conducting a desk tax audit, information resources of the local, and in the presence of remote access of the regional and federal levels are used:

Directory credit organizations

bank accounts

Invalid Passports

Single State Register taxpayers (EGRN)

Unified State Register legal entities(Unified State Register of Legal Entities)

Unified State Register of Individual Entrepreneurs (EGRIP)

Restrictions

Transport (Reception, accounting, distribution and communication to the tax authorities of information about vehicles and their owners)

Information on licenses and activities in the field of subsoil use (Nedra)

Bank-Exchange

Information from the Bank of Russia

FSS

Interaction with the Federal Migration Service of Russia (employers and foreign individuals)

Declarations on alcohol (Database of declarations on the volumes of production and turnover of ethyl alcohol, alcoholic products)

Customs F

Information about persons who refused to participate in the organization in court

Directory "Individuals in respect of which there are court decisions that have entered into force on the imposition of an administrative penalty in the form of disqualification or court sentences on the imposition of a penalty in the form of deprivation of the right to engage in entrepreneurial activity"and the Register of Disqualified Persons (SLPFL and RDL)

State Register of CCP

Accounting for tax avoidance schemes

Cash register equipment

Directory of codes of foreign organizations

Settlements with the budget of the local level (hereinafter referred to as the "RSB" card)

Statement of accounting for accepted and entered tax returns (GNI)

Average number of employees

Information on maximum retail prices for tobacco products

Journal of registration of granted property tax deductions

Information about individuals

Journal of registration of messages about the use (in whole or in part) by the taxpayer of the property tax deduction

Licenses

Interaction with the FMS of Russia (Russian passport)

Journal of forced collection of arrears, diagnostics and analysis (Diana)

Automated system control over the work of tax authorities to ensure bankruptcy procedures (OPB control)

Journal of credits and returns

Bankruptcy Enforcement Journal (OPB Journal)

Execution - Pending payments (information about Money ah, debited from settlement accounts of taxpayers by banks, but not credited to accounts for accounting for budget revenues)

Rosfinnadzor

Participants in the electronic document management of invoices

Processing of paper documents (invoices, books of purchases / sales, bank statements) (ODBS)

VAT

Customs Union - exchange (information on paid indirect taxes when exporting and importing goods, performing work, rendering services in the Customs Union)

Retrieval of documents

Interrogations and examinations

FIU

Bank monitoring

Monitoring externally economic activity

Debt inventory

Customs Union (EurAsEC)

Accounting for consolidated groups of taxpayers

Exchange with Sberbank of Russia

PC VAI

Monitoring of strategic enterprises ("Strategi")

Monitoring of financial and economic activities of organizations

Formation of IR "Transfer price"

SOI analysis

Suspension of account transactions

One-day

Risks

Pre-audit analysis of taxpayers

Enterprise/industry monitoring

International information exchange

Journal of forced collection of arrears

other information resources of tax authorities,

as well as information resources of third parties (for example, SPARK - "System for professional analysis of markets and companies", Information and analytical system FIRA.PRO, search engine for Russian enterprises "Kommersant KARTOTEKA", etc.).

2.6. The main directions of the audit.

In the course of conducting a desk tax audit, the official of the tax authority conducting the audit shall:

a) checking the comparability of the indicators of the tax declaration (calculation) with the indicators of the tax declaration (calculation) of the previous reporting (tax) period;

b) correlation of the indicators of the tax declaration (calculation) being checked with the indicators of tax declarations (calculations) for other types of taxes and financial statements;

c) verification of the reliability of indicators of the tax declaration (calculation) based on the analysis of all information available to the tax authority.

Official of the tax authority:

checks the correctness of the reflection in the "RSB" card of the taxpayer of accruals on the submitted tax declarations (calculations);

analyzes the protocol of disagreements based on the results of arithmetic control and the protocol of verification by control ratios, generated when entering the data of tax declarations (calculations) into the AIS "Tax" by the relevant department;

conducts control using QBE queries and analytical samples in order to compare the indicators of tax declarations (calculations) and financial statements and other data contained in the information resources of the tax authority, as well as information from external sources, the correctness of the calculation tax base, checking the validity of the application of tax incentives, tax rates, as well as in order to verify the completeness of the submission of tax declarations (calculations), etc.;

generates and summarizes protocols for comparing the indicators of tax declarations (calculations) and financial statements and other data contained in the information resources of the tax authority, as well as information from external sources;

for the purpose of conducting control and analytical work, incl. on the selection of taxpayers for field tax audits, internal audits (comprehensive audit checks, remote monitoring, remote checks), etc., the generated protocols are saved in electronic form, in the form of Excel tables. Information on the tax control measures taken in connection with the identified discrepancies (inconsistencies), details of the taxpayer's response to the report of the tax authority, reasons for justified discrepancies and other information on the results of tax control can be entered into the tables received;

additionally checks the line-by-line control of these tax declarations, if necessary, compares the indicators of the current declaration with those previously submitted, and takes the necessary tax control measures;

if possible, compares the indicators of declarations (calculations) and financial statements with indicators for similar taxpayers and with industry average indicators (possibly for previous periods), in case of a significant deviation, establishes the reason for the discrepancies.

When conducting a desk tax audit of tax declarations submitted by the largest taxpayers, an official of the tax authority takes the following measures:

analyzes indicators of revenue, profitability, tax burden;

holds comparative analysis indicators of revenue, profitability, tax burden; analyzed taxpayer with average indicators for the type of economic activity and indicators for homogeneous taxpayers, reveals high tax risks;

analyzes the reasons for reducing the tax burden;

carries out work to identify "problem" counterparties;

monitors the tax base of the taxpayer in comparison with previous periods;

analyzes transactions that have affected the reduction of the tax base, etc.

In order to verify the reliability of the indicators of the submitted tax declarations (calculations), it is mandatory to use data both available to the tax authority and obtained in the course of other tax control measures, incl. claimed during tax control measures, both by the tax authority itself and on behalf of other tax authorities (of the Code).

As part of desk audits of tax returns in order to confirm the reality of financial and economic activities, it is necessary to use the information contained in the information resources of the tax authorities.

Based on the results of the automated control, comparison of data, information from external sources, documents submitted by the taxpayer along with the tax return (calculation), data from information resources, etc. the inspector must decide on the need for other tax control measures.

If there is no need to carry out other tax control measures, the in-house tax audit ends, the end date of the set of measures is entered in the AIS "Tax". The documents obtained during the tax control measures are transferred for storage to the appropriate department. Completeness and accuracy of filling is checked information resource on desk audits in the AIS "Tax".

2.7. If an in-house tax audit reveals errors in the tax declaration (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 him during the tax control, officials of the tax authority conducting an in-house tax audit carry out the mandatory procedure provided for by paragraph 3 of Article 88 of the Code by sending a request to the taxpayer for clarifications or amendments. In any case, this procedure is mandatory before drawing up an inspection report.

Carrying out tax control measures through the optimal use of labor and time resources of tax authorities to achieve the greatest efficiency of tax control. The procedure provided for by paragraph 3 of Article 88 of the Code is not carried out in cases where errors, contradictions and inconsistencies do not definitely indicate signs of tax offenses.

(see text in previous edition)

(see text in previous edition)

Documentary confirmation of the fact of detection of an offense by the tax authority. In order to exclude cases of unreasonable exemption from tax liability (with the formal observance of the requirements of Article 81 of the Code) on the basis of the information contained in the named requirement, provided that signs of a tax offense are seen from inconsistencies (errors, contradictions), it is recommended that when preparing the requirement, it is recommended to specifically indicate this is.

(see text in previous edition)

Call on the basis of subparagraph 4 of paragraph 1 of Article 31 of the Code. If it is necessary to summon the taxpayer to the tax authority, the Tax Authorities shall use the Notice of Summons of the Taxpayer (Fee Payer, Tax Agent) for explanations. The form of the Notice of summoning a taxpayer (fee payer, tax agent) was approved by order of the Federal Tax Service of Russia dated May 8, 2015 N ММВ-7-2 / [email protected]

(see text in previous edition)

In order to confirm the accuracy of the data reflected in the tax declaration (calculation), the taxpayer, together with explanations, has the right to additionally submit to the tax authority extracts from the tax and (or) accounting registers and (or) other documents confirming the accuracy of the data reflected in the tax declaration (calculation). ).

If, after consideration by the person conducting a desk tax audit of the submitted explanations and documents, or in the absence of explanations from the taxpayer, the tax authority establishes the fact of a tax offense or other violation of the legislation on taxes and fees, tax authority officials are required to draw up an audit report in the manner prescribed by Article 100 of the Code .

If an in-house tax audit reveals errors, discrepancies between information about transactions contained in a value added tax tax return or discrepancies between information about transactions contained in a value added tax tax return submitted by a taxpayer and information about these transactions contained in a tax return on value added tax, submitted to the tax authority by another taxpayer, or in the ledger of received and issued invoices, submitted to the tax authority by a person who, in accordance with Chapter 21 of this Code, is entrusted with the corresponding obligation, if such contradictions, discrepancies indicate an underestimation of the amount of value added tax payable in budget system Russian Federation, or about overstating the amount of value added tax claimed for reimbursement by the tax authority, when sending a request for explanations in accordance with paragraph 3 of Article 88 of the Code, the application forms are used in accordance with Annexes 2.1 - 2.9 to these recommendations.

(see text in previous edition)

In order to simplify the procedure for processing the request for submission of explanations sent by the tax authority in electronic form through the operator of electronic document management via telecommunication channels, an electronic application file is additionally formed as part of this document in accordance with the format given in Appendix 2.10 to these recommendations.

(see text in previous edition)

(see text in previous edition)

Explanations in response to the requirement to provide explanations are sent by the taxpayer via telecommunication channels through an electronic document management operator in accordance with the format approved by order of the Federal Tax Service of Russia dated December 16, 2016 N ММВ-7-15 / [email protected], using the format of the document required to ensure electronic document management with the tax authority, approved by order of the Federal Tax Service of Russia dated January 18, 2017 N ММВ-7-6 / [email protected]

(see text in previous edition)

2.8. Tax control measures may be carried out after the mandatory procedure provided for in paragraph 3 of Article 88 of the Code. When conducting cameral tax audits, the following tax control measures may be carried out:

1) sending requests to the competent authorities of foreign states, carried out in accordance with guidelines on the procedure for exchanging information upon request with the competent authorities of foreign states approved by the Federal Tax Service of Russia.

The exchange of information is carried out with the competent authorities of those foreign states with which there are valid international treaties.

Sending requests to the competent authorities of foreign states is carried out if there are the following grounds:

a) information on the registration of a foreign partner of the audited taxpayer is not confirmed by information obtained from open databases on the registration of subjects of law of foreign states (only in relation to states that have open databases);

b) there is information indicating that the taxpayer has applied a tax evasion scheme, i.e. the transaction contains signs of a violation of the legislation on taxes and fees by the audited taxpayer.

Requests to the competent authorities of foreign states are sent if the tax authority needs to obtain information about the activities of the taxpayer related to persons located in foreign states.

Requests to the competent authorities of foreign states are sent in cases where all internal possibilities have been exhausted or it is not possible to obtain information within the Russian Federation.

Under internal capabilities for the purposes of this letter, all tax control measures provided for by the Code (reclamation of documents, interrogation of witnesses, obtaining explanations from the taxpayer, sending requests to the executive authorities in accordance with concluded agreements or joint orders, etc.) in order to obtain the necessary information, etc. .;

2) sending requests by the tax authority to the bank on the availability of accounts, deposits (deposits) in the bank and (or) on the balances of funds on accounts, deposits (deposits), on the submission of statements on operations on accounts, on deposits (deposits), certificates of electronic money balances and electronic money transfers of organizations (individual entrepreneurs, individuals who are not individual entrepreneurs, notaries engaged in private practice, lawyers who have established law offices).

The procedure for sending tax authorities requests to the bank for hard copy approved by order of the Federal Tax Service of Russia dated July 25, 2012 N MMV-7-2 / [email protected] The procedure for sending requests by tax authorities to the bank in electronic form was approved by order of the Federal Tax Service of Russia dated July 25, 2012 N ММВ-7-2 / [email protected]

Non-submission by the bank of certificates on the availability of bank accounts and (or) on the balance of funds in the accounts, statements on transactions on accounts to the tax authority in accordance with paragraph 2 of Article 86 of the Code, as well as submission of certificates (statements) with violation of the deadline or certificates (statements ) containing false information, entails the tax liability of the bank, provided for in Article 135.1 of the Code.

Failure by the bank to submit certificates on electronic money balances and on electronic money transfers to the tax authority in accordance with paragraph 2 of Article 86 of the Code, as well as submission of certificates with violation of the deadline or certificates containing false information, entails the tax liability of the bank, provided for in paragraph 6 of Article 135.2 of the Code.

Failure to submit, within the period established by the legislation on taxes and fees, or refusal to submit to the tax authority duly executed documents and (or) other information necessary for the implementation of tax control, as well as the submission of such information in an incomplete volume or in a distorted form, entails administrative liability of officials. persons of the bank, provided for by part 1 of article 15.6 of the Code of Administrative Offenses of the Russian Federation;

Any natural person who may be aware of any circumstances that are important for the implementation of tax control may be called as a witness to testify. The testimony of the witness is recorded in the protocol. The form of the Protocol for the interrogation of a witness is given in Appendix No. 3 to the order of the Federal Tax Service of Russia dated May 31, 2007 N MM-3-06 / [email protected]

Cannot be interrogated as a witness:

a) persons who, due to their minor age, their physical or mental disabilities, are not able to correctly perceive the circumstances that are important for the implementation of tax control;

b) persons who have received information necessary for tax control in connection with the performance of their professional duties, and such information is classified as a professional secret of these persons, in particular a lawyer, an auditor.

An individual has the right to refuse to testify only on the grounds provided for by the legislation of the Russian Federation.

Testimony of a witness may be obtained at the place of his stay, if due to illness, old age, disability he is not able to appear at the tax authority, and at the discretion of the official of the tax authority - in other cases.

Before taking evidence, an official of the tax authority shall warn the witness of liability for refusal or evasion to testify or for giving knowingly false evidence, which is noted in the protocol, which is certified by the signature of the witness.

Non-appearance or evasion from appearance without good reason of a person called in a case of a tax offense as a witness shall entail tax liability of the witness, provided for by the first part of Article 128 of the Code.

Unlawful refusal of a witness to testify, as well as giving knowingly false testimony, entails the tax liability of the witness, provided for in the second part of Article 128 of the Code;

Until 01.01.2015:

4) inspection of documents and items received by an official of the tax authority as a result of previously performed actions to exercise tax control or, with the consent of the owner of these items, to inspect them, including at their location in production, storage, retail and other premises and on territory of the person being checked, carried out in accordance with Article 92 of the Code.

From 01.01.2015:

inspection of the territories, premises of the person in respect of whom the tax audit is being carried out, documents and objects in the course of an in-house tax audit on the basis of a tax declaration for value added tax, in the cases provided for by paragraphs 8 and 8.1 of Article 88 of the Code, in order to clarify the circumstances that have importance for the completeness of the verification (paragraph 1 of Article 92 of the Code). Examination of documents and items in cases not provided for by paragraph 1 of Article 92 of the Code, including within the framework of a desk tax audit, is allowed if documents and items were received by a tax authority official as a result of previous tax control actions or with the consent of the owner of these items for inspection.

The inspection is carried out in the presence of witnesses.

During the inspection, the person in respect of whom the tax audit is being carried out, or his representative, as well as specialists, have the right to participate.

In necessary cases, during the inspection, photographs, filming, video recording are made, copies are made of documents or other actions.

A protocol is drawn up on the production of the inspection. The form of the Protocol for the inspection of territories, premises, documents, items is given in Appendix No. 4 to the order of the Federal Tax Service of Russia dated May 31, 2007 N MM-3-06 / [email protected];

5) an inventory of property belonging to the taxpayer with the consent of the audited person, including at its location in production, warehouse, retail and other premises and on the territory of the audited person, carried out in accordance with the Regulations on the procedure for conducting an inventory of taxpayers' property during a tax audit, approved by order Ministry of Finance of Russia dated 10.03.1999 N 20n, Ministry of Taxes of Russia N GB-3-04 / 39.

Impeding the access of officials of the tax authority conducting a tax audit on the territory or premises of the audited person for the purpose of inventorying property as part of a cameral tax audit does not entail liability of the taxpayer or his officials due to the fact that such access is carried out strictly on a voluntary basis with the consent of the taxpayer.

The inventory is carried out in order to verify the reliability of the data contained in the taxpayer's documents, as well as to clarify other circumstances that are important for the fulfillment of the tasks of a tax audit.

It is advisable to carry out an inventory in cases where the results of the audit accounting documentation taxpayer, analysis of information obtained from other sources, and (or) inspection of the territories and premises of the taxpayer gave grounds to assume the presence of inventory items, fixed assets or other property not reflected in the accounting records of the taxpayer.

The inventory of the taxpayer's property includes an inventory of fixed assets, intangible assets, financial investments, inventories, finished products, goods, other inventories, cash, accounts payable and accounts receivable and other financial assets.

According to the results of the inventory, inventory lists or acts are compiled;

6) requesting documents from the person being checked, carried out in accordance with Article 93 of the Code. The procedure for sending a request for the submission of documents (information) and the procedure for submitting documents (information) at the request of the tax authority in electronic form via telecommunication channels was approved by order of the Federal Tax Service of Russia dated February 17, 2011 N ММВ-7-2 / [email protected]

It should be taken into account that in accordance with paragraph 7 of Article 88 of the Code, when conducting a desk tax audit, the tax authority is not entitled to request additional information and documents from the taxpayer, with the exception of:

a) confirming the right to tax benefits for taxpayers using such benefits (paragraph 6 of Article 88 of the Code). Benefits for taxes and fees are recognized as the benefits provided by tax legislation certain categories taxpayers in comparison with others (paragraph 1 of Article 56 of the Code). Tax benefits also include the ability not to pay a particular tax or fee, or to pay them in a smaller amount;

b) which, in accordance with the provisions of the Code, must be attached to the tax declaration (calculation), if they were not submitted together with the declaration or calculation (paragraph 7 of Article 88 of the Code). Submission of documents together with tax declarations is provided for by subparagraphs 15, 19 of article 149, article 165, paragraph 13 of article 167, paragraph 2 of article 184, paragraphs 7, 7.1 of article 198, paragraphs 11-19 of article 201, paragraph 7 of article 204, paragraph 18 of article 214.1 , paragraphs 13 , 13.1 , 28 of Article 217 , paragraphs 3 , 5 of paragraph 1 of Article 219 , paragraph 1 of Article 220 , paragraph 4 of Article 220.1 , paragraph 4 of Article 220.2 , paragraph 8 of Article 262 , paragraph 6 of Article 284.1 , paragraph 6 of Article 289 , paragraph 2 of Article 386.1 of the Code);

c) confirming the legality of applying tax deductions when filing a tax return for value added tax, in which the right to a tax refund is declared (paragraph 8 of Article 88 of the Code);

From 01.01.2015:

d) invoices, primary and other documents related to the following transactions in case of discrepancies between the information on transactions contained in the tax return for value added tax, or in case of discrepancy between the information on transactions contained in the tax return for value added tax submitted by the taxpayer, information about these transactions contained in the tax return for value added tax submitted to the tax authority by another taxpayer (another person who, in accordance with Chapter 21 of the Code, is entrusted with the obligation to submit a tax return for value added tax), or in the register of received and issued invoices submitted to the tax authority by a person who, in accordance with Chapter 21 of the Code, is entrusted with the corresponding obligation, if such contradictions, inconsistencies indicate an underestimation of the amount of value added tax t, payable to the budget, or an overstatement of the amount of value added tax declared for reimbursement, the tax authority is also entitled to demand from the taxpayer (paragraph 8.1 of Article 88 of the Code);

e) information on the period of participation of a participant in an investment partnership agreement in such an agreement, on the share of profits (expenses, losses) of the investment partnership attributable to him (during an in-house tax audit of a tax declaration (calculation) for corporate income tax, personal income tax) (Clause 8.2 of Article 88 of the Code - Until 01.01.2015, a similar provision - in clause 8.1 of Article 88 of the Code);

From 01/01/2014:

f) primary and other documents confirming the change in information in the relevant indicators of the tax declaration (calculation), and analytical tax accounting registers, on the basis of which the indicated indicators were formed before and after their changes during an in-house tax audit based on the revised tax declaration (calculation), submitted after two years, from the date set for filing a tax return (calculation) for the relevant tax for the relevant reporting (tax) period, in which the amount of tax payable to the budget is reduced or the amount of the resulting loss is increased compared to the previously submitted tax declaration (calculation);

g) any documents that are the basis for the calculation and payment of taxes related to the use natural resources(Item 9 of Article 88 of the Code);

In addition, on the basis of subparagraph 5 of paragraph 1 of Article 23 of the Code, the tax authority at the place of residence individual entrepreneur, a notary engaged in private practice, a lawyer who has established a lawyer's office, have the right to request a book of income and expenses and business transactions.

An official of a tax authority conducting a tax audit has the right to demand from the audited person the documents necessary for the audit. The requirement to submit documents may be transferred to the head (legal or authorized representative) of the organization or an individual (his legal or authorized representative) personally against receipt or transmitted electronically via telecommunication channels. The form Requirements for the submission of documents (information) is given in Appendix No. 5 to the order of the Federal Tax Service of Russia dated May 31, 2007 N MM-3-06 / [email protected] If it is impossible to transfer the request for the submission of documents by the indicated methods, it is sent by registered mail and is considered received after six days from the date of sending the registered letter.

The requested documents may be submitted to the tax authority in person or through a representative, sent by registered mail or transmitted electronically via telecommunication channels.

Submission of documents on paper is carried out in the form of copies certified by the person being checked. It is not allowed to require notarization of copies of documents submitted to a tax authority (official), unless otherwise provided by the legislation of the Russian Federation.

If the documents requested from the taxpayer are drawn up in electronic form according to the formats established by the Federal Tax Service of Russia, the taxpayer has the right to send them to the tax authority in electronic form via telecommunication channels.

The procedure for sending a request for the submission of documents (information) and the procedure for submitting documents (information) at the request of the tax authority in electronic form via telecommunication channels was approved by order of the Federal Tax Service of Russia dated February 17, 2011 N ММВ-7-2 / [email protected] The format of the document required to ensure electronic document management with the tax authority in relations regulated by the legislation on taxes and fees was approved by order of the Federal Tax Service of Russia dated January 18, 2017 N ММВ-7-6 / [email protected]

(see text in previous edition)

If necessary, the tax authority has the right to familiarize itself with the original documents.

Documents that were requested during a tax audit are submitted within 10 days (20 days - during a tax audit consolidated group taxpayers) from the date of receipt of the relevant request.

If the audited person is not able to submit the requested documents within the time period established by this paragraph, he shall, within the day following the day of receipt of the request for the submission of documents, notify in writing the auditing officials of the tax authority of the impossibility of submitting the documents within the specified time limits, indicating the reasons for which the requested documents cannot be submitted to deadlines, and on the terms during which the person being checked can submit the requested documents.

Within two days from the date of receipt of such notification, the head (deputy head) of the tax authority has the right, on the basis of this notification, to extend the deadlines for submitting documents or refuse to extend the deadlines, on which a separate decision is made.

When conducting a tax audit of a consolidated group of taxpayers, the deadlines are extended by at least 10 days.

The refusal of the audited person to submit the documents requested during the tax audit or failure to submit them within the established time limits is recognized tax offense and entail liability under paragraph 1 of Article 126 of the Code.

In the event of such a refusal or failure to submit the said documents within the established time limits, the official of the tax authority conducting the tax audit shall seize required documents in the manner prescribed by Article 94 of the Code.

Failure to submit, within the period established by the legislation on taxes and fees, or refusal to submit to the tax authorities duly executed documents and (or) other information necessary for the implementation of tax control, as well as the submission of such information in an incomplete volume or in a distorted form, entails administrative liability of officials. persons provided for by Part 1 of Article 15.6 of the Code of Administrative Offenses of the Russian Federation.

In the course of a tax audit or other tax control measures, the tax authorities are not entitled to demand from the audited person (consolidated group of taxpayers) documents previously submitted to the tax authorities during in-house or on-site tax audits of this audited person (consolidated group of taxpayers). This restriction does not apply to cases where the documents were previously submitted to the tax authority in the form of originals, subsequently returned to the person being audited, as well as to cases where the documents submitted to the tax authority were lost due to force majeure;

7) demand for documents (information) from other (in relation to the audited taxpayer) persons, carried out in accordance with Article 93.1 of the Code. It should be taken into account that in accordance with paragraphs 1, 1.1 of Article 93.1 of the Code, an official of a tax authority conducting a desk tax audit has the right to demand:

documents (information) relating to the activities of the audited taxpayer (payer of the fee, tax agent) from the counterparty or from other persons in possession of these documents (information), including information regarding a specific transaction from the participants in this transaction or from other persons who have information about this deal;

information relating to the activities of the investment partnership for the period under review during an in-house tax audit of the calculation of the financial result of the investment partnership, the tax declaration (calculation) on corporate income tax, personal income tax of a participant in an investment partnership agreement, for a participant in an investment partnership agreement - a managing partner, responsible for tax accounting:

the composition of the participants in the investment partnership agreement, including information on changes in the composition of the participants in the said agreement;

the composition of the participants in the investment partnership agreement - managing partners, including information on changes in the composition of such participants in the specified agreement;

the share of profits (expenses, losses) attributable to each of the managing partners and partners;

the share of participation of each of the managing partners and partners in the profit of the investment partnership, established by the agreement of the investment partnership;

the share of each of the managing partners and partners in common property comrades;

changes in the procedure for determining by the participant of the investment partnership agreement - the managing partner responsible for maintaining tax records, the expenses incurred in the interests of all partners for the conduct of the partners' common affairs, if such a procedure is established by the investment partnership agreement.

If necessary, the tax authority has the right to familiarize itself with the original documents. When applying paragraph 2 of Article 93 of the Code, it must be taken into account that these are documents that were previously requested under Articles 93, 93.1 of the Code.

A notice of the need to ensure familiarization with documents related to the calculation and payment of taxes is given to the person in respect of whom the audit is being carried out (his representative).

Disobedience to a lawful order or demand of an official of a body exercising state supervision (control), as well as obstruction of the performance of official duties by this official, entails liability of citizens and officials, provided for by Part 1 of Article 19.4 of the Code of Administrative Offenses of the Russian Federation.

Today we will give answers to questions that arise in relation to this type of control measures. Let us find out the details of the procedure and why tax authorities conduct such audits in general.

Cameral check: what does it mean

We will explain the meaning of this term based on the legislation of the Russian Federation.

Under the term "cameral" means such a check, which is carried out on the basis of the data entered in the declaration provided by the taxpayer. However, no other verification is performed.

Who can check

A desk audit is not the prerogative of the tax service; it can also be carried out by:

• Customs;
• extrabudgetary funds.

Where is the verification process

To verify tax returns and other documentation, the taxpayer submits directly to the department of the Federal Tax Service. The procedure is carried out by an authorized person of the tax inspectorate.

Purpose of the audit

The main goals are as follows:

• Ensure that taxpayers comply with the law;
• Identify funds that the payer has not contributed as tax;
• Collect unpaid taxes in whole or in part;
• If necessary, bring to justice the persons who committed the violation;
• Prepare information for the on-site inspection (if necessary).

What regulates KNP issues

All issues related to the conduct of desk audits are regulated by the Tax Code of the Russian Federation. It fixes the methods of verification, as well as issues related to the conduct of examinations and the provision of the necessary documentation.

Timing of the audit

The verification is carried out within 90 days from the moment you submitted a declaration or calculation to the FTS department. But in practice, problems often arise with determining the start date of the audit.

Example. If you are mailing the return, then the submission date is the postmark date. But the problem is that the letter can get lost. And if it goes longer than three months, then tax specialists will receive it when the verification period has already expired.

The Federal Tax Service published explanations on this matter, from which it follows that before the inspector receives the declaration, the inspection will not begin. It turns out that the date of departure is the date on the stamp, and the start date of the check is the day when the tax inspector received the declaration.

KNP features

Compared to an on-site audit, a desk audit has some nuances. In the process of its implementation, the powers of tax inspectors are quite limited.

If during on-site inspections they may require you to provide any documentation at all, as well as conduct an audit and inspect production, then at the time of a desk audit, their capabilities are an order of magnitude smaller.

In particular, the inspector may:

• Request additional documentation from you, but only specified in the Tax Code of the Russian Federation;
• Inspect the property only with your consent;
• Conduct peer review;
• Ask for help from experts and translators.

In addition, you may be asked for additional documentation in the following cases:

• If the declaration indicates the amount that is subject to reimbursement;
• If any benefits are indicated;
• If the verification is carried out in relation to the use of natural resources.

Note that if you show the presence of a loss in the declaration, then within five days from the date of the inspector's request, you must explain this fact.

IP procedure

The grounds for conducting an in-depth review may be formal, such as VAT exemptions. On these grounds, additional documentation will be requested from you.

If, however, errors or inconsistencies in financial indicators, you will be asked for clarification or required to make corrections.

And now we propose to consider the question of when and how to provide explanatory note in the FTS.

Explanatory note

You have five days from the receipt of the request to submit it. It is in your interest not to ignore this requirement, but to provide a full explanation.

For refusal to provide explanations, administrative responsibility, and in case of gross violations - a forced drive to the inspector. But if all your activities are transparent and legal, there should be no problems with explanations.

If an explanation is required due to, which shows a loss, then you should proceed as follows:

• Show in numbers why the loss occurred. Provide an analysis of your expenses and income;
• Explain what reasons led to it;
• Document everything to prevent further questions from arising.

An explanation is provided in free form, for each required item. standard form no for its design.

Submit an explanation if you do not legally provide this report. This is best done to avoid various misunderstandings, as well as unnecessary hassle.

If, according to the IFTS, you were supposed to provide this reporting, you face not only being held liable for the violation, but also blocking.

If you do not agree with the test results

In the event that you do not agree with the conclusions made by the specialists of the Federal Tax Service, send your objections to the inspection.

Your right to express disagreement, both with individual comments, and with the entire act as a whole.

You are required to state all your objections in writing and submit them to the inspection within one month from the moment you received the act and familiarized yourself with it.

These objections will be considered and the final decision will be made based on the results of the consideration. If you do not appeal this decision on appeal, it becomes effective.

Conclusion

Dear readers! - an event that can be held more than once, so you need to be prepared for it. Follow the requirements of the law, do not ignore the requirements of the Federal Tax Service and you will not have any problems with regulatory authorities.

A desk tax audit is one of the most common types of audit carried out by the tax service. At the same time, it is carried out in relation to absolutely all taxpayers. What are the features of this procedure? What does a taxpayer need to know?

What is a tax audit?

Everyone knows that running your own business is almost always accompanied by risks for the entrepreneur. The tax inspectorate often checks organizations.

A tax audit is a specific form of control that is carried out both on the road and in cameral conditions. It is carried out by officials of the Federal Tax Service in order to control compliance with Russian tax laws. Not only taxpayers themselves, but also tax agents and persons paying various fees can be checked.

Desk check: definition of the term

A desk tax audit is a form of audit by the Federal Tax Service. In its course, declarations are checked and financial statements submitted by both individual entrepreneurs and organizations. Distinctive feature desk audits is that they do not require the direct departure of the tax inspectorate.

A desk tax audit is carried out by an inspector. The list of documents to be checked includes previously filed tax returns, settlement operations on advance payments, various certificates and statements. Thus, all documentation relating to the calculation and payment of taxes is analyzed. A report on a desk tax audit is drawn up in paper or electronic form. Organizations with more than 100 employees have been reporting electronically since 2008.

Purpose, tasks

An in-house tax audit is carried out in order to:

• Monitoring compliance with the Tax Code of the Russian Federation.
• Identification of the amount of unpaid or partially repaid tax dues for current violations.
• Collection of unpaid or partially repaid debts to the tax authorities.
• Bringing the violator to tax or administrative liability.
• Preparation of information to ensure the rational selection of taxpayers for field audits.
• Verification of the legitimate use of benefits and deductions.

To achieve these goals, the tax inspectorate has a number of tasks:

• Checking the correctness of financial statements.
• Calculation of indicators for taxes that are transferred to the state treasury.
• Monitoring the timeliness of the provision of tax inspection calculations.
• Identification of distorted information in reporting documents.
• Checking the consistency of values ​​in accounting and tax reports.
• Identification of facts of violations of tax discipline.

The legislative framework

An in-house tax audit is a form of audit by the Federal Tax Service conducted on the basis of the current Tax Code of the Russian Federation. Information on the procedure and rules for its implementation is contained in Articles 31, 87 and 88 of the tax legislation.

Document Requirements

Based on the documentation received from the organization, a cameral tax audit is carried out. Documents may be additionally requested tax inspectors. The volume of the package of documents, as a rule, is quite solid. Therefore, questions often arise related to the need to certify the entire documentation, and not individual copies.

A certified copy must fully convey all the information reflected in the original document. The tax legislation does not provide for the rules for providing certified copies to the Federal Tax Service. Therefore, both individual sheets and multi-page folders can be certified.

There are some requirements for filing documents:

• The text must be freely readable.
• When examining a folder, there should be no possibility of its mechanical destruction.
• It should be possible to freely copy each sheet.
• All sheets must be numbered, and when certified, their total number is indicated.

Stitches are provided to the tax office along with a cover letter.

Deadlines for in-house tax audits

Article 88 of the Tax Law establishes general rules conducting cameral inspections. According to this article, verification of the documents provided by the taxpayer must be carried out by inspectors within 90 days from the date of submission of the declaration and the latest reports with confirmation of their correctness and legitimacy. Sometimes situations arise when the 90-day period begins to count from the date the tax authority receives the documentation or from the moment the decision to conduct an audit is made. However, such actions of the tax inspectorate are considered illegal and can be challenged in arbitration court. If the inspectors have revealed the fact of violations of tax laws, they go to court. There is a 6-month time limit for filing a claim. If this period is missed, no penalties can be applied to the violator.

Risk Criteria

If in the activities of an individual entrepreneur or individual the fact of violations of tax legislation was revealed based on the results of a desk audit, the tax inspectorate has the right to charge fines, penalties, surcharges. Penalties can be charged for the following actions:

• Tax evasion in the amount of 20% of unpaid funds.
• Refusal to file tax returns and accounting documents.
• Other administrative offenses (the amount of penalties - 500 rubles).

If the entrepreneur or the management of the enterprise concealed from the tax authorities significant sums of money they face criminal liability.

Order of conduct

Formally, the Tax Code does not distinguish between separate stages of conducting desk audits. However, based on 88-101 articles, the whole process can be logically divided into 4 stages.

1. Acceptance of documentation from the taxpayer.
2. Organizing and conducting desk audits.
3. Formulation of results.
4. Analysis of the results obtained, making a final decision.

At the first stage, the tax inspectorate checks the availability of all the necessary documentation, which must be attached to the declaration or calculations in accordance with the law. When the fact of reporting is confirmed, the verification procedure itself starts.

If benefits were declared in the tax return, the Federal Tax Service will request documents from the payer confirming the legality of their application. This is followed by a desk tax audit for VAT, the inspection has the right to demand documents confirming the right to apply this benefit. If the declaration contains a number of errors, or the data in it contradict each other or disagree with the information received by the tax office, the Federal Tax Service informs the entrepreneur or organization about this and asks to make the appropriate changes. The taxpayer is obliged to submit documents at the request of the Federal Tax Service within 5 days.

After this stage, the results of the verification are processed. If violations of the law have been identified, an appropriate act is drawn up. If no facts of violation were found, the inspector puts a mark on the conduct of a desk audit in the tax return.

Desk and field tax audits: differences

There are two types of tax audits - cameral and field. Unlike desk audits, field audits are carried out on the basis of Article 89 of the Tax Code. What are their main differences?

Desk audits are carried out on the basis of Article 88 of the Tax Code of the Russian Federation, as mentioned above. They are handled by the department of desk audits of the Federal Tax Service. They are carried out on the basis of each submitted reporting document or declaration. At the same time, the taxpayer himself is not informed about this procedure, and special permission from the head of the inspectorate is not required. The duration of the procedure is 3 months, within 5 days, at the request of the tax office, changes can be made to the declaration. An inspection report is drawn up only if violations are detected.

Field inspections are carried out selectively during different reporting periods and for various types of taxes. The place of the procedure is either on the territory of the taxpayer, or at his request in the department of the Federal Tax Service. To start the procedure, you need the permission of the head of the tax office. The taxpayer must be notified of the audit. The inspection period can be from 2 to 6 months, and the frequency is no more than 2 times a year. On the day the procedure is completed, the taxpayer is issued a certificate of the measures taken, an act is drawn up and a decision is made, regardless of whether violations have been identified or not.

results

If errors and inaccuracies are found in the declaration, the service inspector is obliged to inform the taxpayer about this within a three-day period. Also, the inspector will require you to make some changes to the documents. The term for making changes is no more than 5 working days. This applies to situations where errors in the declaration caused underpayment of taxes.

If the fact of underpayment is revealed, the inspector makes a decision within a 10-day period to hold the organization or entrepreneur liable. Additionally, the tax inspectorate is given 10 days to send notifications of payment of fines, penalties, amendments to documents.

There are some discrepancies in tax legislation regarding the issues of drawing up an act. The Supreme Court of the Russian Federation takes the position that there is no direct need for this. Arbitration courts, on the other hand, believe that the decision of a cameral tax audit must be documented, otherwise the rights of taxpayers are violated. Therefore, you can not rush to pay fines if the act has not been drawn up.

In order to successfully pass a desk tax audit, it is necessary to strictly observe the deadlines for submitting reporting documents and declarations and respond to requests from the Federal Tax Service in a timely manner. During the inspections, a mathematical model of the taxpayer is compiled, which takes into account the scope of the enterprise, turnover, and financial transactions. Often a so-called portrait is drawn up, which reflects information about the nature and amount of taxes paid, compliance with deadlines, and whether VAT was refunded. They also check legal formalities - whether all the necessary documentation is available, which banks interact with the organization, whether it carries out non-core activities. The Federal Tax Service has long developed a system for identifying fly-by-night firms on a number of grounds. It is almost impossible to find out about the conduct of cameral inspections in advance.

Desk tax audit is one of the integral parts of doing business. Taxpayers are always under the control of the Federal Tax Service. Checks can always have and Negative consequences therefore, the activities of the organization must clearly comply with Russian legislation.