In accordance with the legislation of the Russian Federation, inspectors of the Tax Service (FTS) can pay visits to inspected enterprises for the purpose of tax control. What are the features of this procedure? What should the management of the company do when the Federal Tax Service appears?

What could be the reasons for the appearance of the tax inspector?

If they came from the tax office, what could be the reasons for this? The legal appearance of Tax Service inspectors can be presented exclusively in the format of an on-site inspection. As a rule, it is unscheduled (but there are also scheduled visits by the Federal Tax Service).

The need for a corresponding on-site inspection may be due to (in fact, the same reasons in the general case determine an unscheduled inspection):

1. Failure by a business entity to comply with previously issued orders to eliminate violations of tax legislation (which may be discovered during a previous audit, alternatively a planned or desk audit).
2. Federal Tax Service inspectors receive an order from the head of the department on the need to conduct an on-site unscheduled inspection of the company in accordance with the requirements of the prosecutor's office.

These requirements may be due to various factors - for example, the receipt by the relevant law enforcement agency of data about a gross violation by the company of the law in terms of ensuring the protection of the rights of employees. This may indirectly indicate various financial manipulations by the company’s management, including in the area of ​​tax calculation.

In general, the Federal Tax Service does not inform the owners of the company in advance about the fact of an unscheduled on-site inspection. Therefore, the visit of tax authorities is often unexpected. However, if it is not possible to receive inspectors on the premises of the company - which may be obvious based on the actual situation (for example, if the company is engaged in the production of chemicals, and working without suits on the territory of the facility is dangerous), the event will be lawfully transferred to the office of the Federal Tax Service. But in this case, the head of the company will have to provide the necessary information at the request of the department himself.

As for the reasons, in turn, for an on-site scheduled inspection, as a rule, these events are due to the company conducting activities that are subject to government regulation, and, as a result, may be characterized by increased attention from regulatory authorities.

The company can be informed in advance about a planned audit - directly or through the publication by the Tax Service on its website of information about which firms are included in the schedule of relevant audits.

Let's consider what actions representatives of the Federal Tax Service can carry out on the territory of the taxpayer during an on-site inspection.

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What can the Federal Tax Service do when inspecting a company?

The actions of Federal Tax Service inspectors during on-site inspections permitted by Russian legislation include:

1. Inventory. This procedure involves recalculating the company’s assets, property and other resources, and reconciling their actual quantity with the quantity recorded in accounting documents and reporting.
2. Inspection. This procedure can be carried out in relation to certain production premises, land plots, production assets and other objects related to the company’s commercial activities.
3. Request and seizure of documents. The first procedure is usually carried out in order to verify the correctness of the structure and content of certain documents (for example, declarations), the second - in order to certify the fact of an alleged violation of tax legislation by the company or to confirm an identified violation.
4. Expertise. This procedure involves the Federal Tax Service contacting a competent specialist in order to analyze certain economic processes in the enterprise, the results of commercial activities, the state of assets, and the documentation of the enterprise.
5. Interrogation. This procedure can be carried out both in relation to the owners of the company and in relation to other persons who are associated with the activities of the organization being inspected.

The legislator, on the one hand, defines a fairly closed list of possible actions of Federal Tax Service inspectors during an on-site inspection. On the other hand, it is obvious that these actions involve the implementation of very intensive procedures, which may be accompanied by a wide range of activities by representatives of the Tax Service.

Even if the entrepreneur is sure that he did not violate anything, a visit from the Federal Tax Service (especially an unscheduled one) may not be the most pleasant procedure. What can a business owner do to ensure that this event takes place without undesirable legal consequences?

Unscheduled visit of the Federal Tax Service with inspection: actions of the taxpayer

A person authorized to communicate with representatives of the tax service can adhere to the following algorithm of actions when checking:

1. Make sure that the relevant procedure is legal. Namely:
   • find out on what basis Federal Tax Service inspectors came to the company;
   • ask the inspectors to present documents proving their identity, as well as their credentials (among the visitors there should not be persons who do not have the right to participate in the inspection).
2. Document the actions of the Federal Tax Service. For these purposes, video cameras installed indoors, sound recording devices, and voice recorders can be used.
3. Answer questions from the Federal Tax Service extremely succinctly, without emotion, without succumbing to possible provocations. A good argument in this case is to refer to legal norms that give a citizen of the Russian Federation the right not to testify against himself and his loved ones.

What is strictly forbidden to do during a visit from the Federal Tax Service? Mainly - to offer to resolve issues informally. This activity will almost unconditionally form the basis for accusing the audited organization of offering a bribe to a government agency.

Upon completion of the on-site inspection, the Federal Tax Service must generate a report that will reflect the results of the procedure - the absence of violations of tax legislation or, conversely, their detection. The representative of the company being inspected should carefully study this document, and if there are obvious inconsistencies with the facts, record them in an accessible way. And, of course, refuse to sign this document.

Among the common (but, it is worth noting, not regular) violations committed by the Federal Tax Service during on-site inspections:

1. Carrying out a visit to the organization being inspected by persons who do not have established authority to conduct an inspection, since their full names and positions are not included in the administrative documents of the Federal Tax Service on the conduct of the relevant event.
2. Requesting and seizing documents in violation of the legislation on personal data, trade secrets and other regulations governing the circulation of personalized information.
3. Incorrect preparation of the inspection report - with errors in calculations, in indicating the personal data of certain persons, information about the business entity and other subjects of legal relations that are related to the activities of the organization being inspected.
4. Conducting an on-site inspection in violation of the permitted deadlines.

The fact is that representatives of the Federal Tax Service have the right to carry out an on-site inspection of the company’s performance for the same tax period no more than 2 times. In addition, no more than 2 on-site inspections may be carried out during the year. But it is worth noting that the law defines a number of exceptions to this rule. In particular, the head of the Federal Tax Service, whose jurisdiction includes inspections in the territory where the taxpayer operates, has the right to make decisions on more private on-site inspections in accordance with the established procedure.

The presence of documented violations of the actions of the Federal Tax Service during an inspection is a factor that may subsequently play a role in favor of the taxpayer when challenging the actions of inspectors and the results of the procedure they carried out.

Challenging the actions of the Federal Tax Service is carried out within the framework of 2 main legal mechanisms:

1. Appeal directly to the territorial representative office of the Federal Tax Service with a complaint, if there are no results - to a higher structure of the department.
2. If there are no results from interaction with the Federal Tax Service, a claim against the department should be sent to court.

In both cases, all those documentary sources that the organization will have at its disposal will be useful.

Thus, the main motive for a company’s actions during an on-site inspection by the Federal Tax Service should be interaction with the Tax Inspectorate in the legal field. If you try to get out of it, the consequences for the company can be very unpleasant.

At the beginning of the article, we noted that an on-site inspection by the Federal Tax Service can also be planned. It will be useful to consider its features.

Scheduled on-site inspection of the Federal Tax Service: nuances

If an on-site inspection by the Federal Tax Service is carried out according to plan, then it is within the power of the business manager to thoroughly prepare for it. That is:

1. Put accounting and reporting documents in order.
2. Prepare a workplace for the inspector.
3. Instruct responsible employees of the company on the subject of communication with representatives of the Federal Tax Service.
4. Prepare completed copies of key documents (they may be requested by the Federal Tax Service upon request).

Actually, the rest of the entrepreneur’s actions, starting from the moment the inspectors visit the company, will be the same as during an unscheduled on-site inspection. The implementation of the relevant procedure by the Federal Tax Service must be documented, and communication with inspectors must take place within the legal framework.

The main mistakes made by Tax Service inspectors during a scheduled audit are, as a rule, the same as in the case of an unscheduled event. The procedure for a company to appeal certain actions of Federal Tax Service specialists is similar.

Incorrect tax notices are by no means uncommon: “payments” with errors are sent out in the thousands, and absolutely any taxpayer can receive one of them. What to do in this case and how to resist erroneous tax demands? Read about this in our new article.

In what cases is a tax notice considered erroneous?

Errors in notifications can range from typos in the payer's name or address to incorrect tax calculations. Conventionally, all these errors can be divided into three large categories:

• The tax notice contains incorrect information;
• The tax amount was calculated incorrectly;
• The object of taxation does not belong to the person who received the notification.

What should you do if you received an incorrect tax notice? First of all, it is worth remembering that you have the right not to comply with unlawful acts and demands of tax authorities if they do not comply with the Tax Code or other federal laws (Article 21 of the Tax Code of the Russian Federation). That is, if you received an erroneous tax demand, you are not required to pay the tax, and the burden of proving the validity of the assessment rests with the tax office.

Step-by-step instruction

After discovering an error in a tax notice, you need to adhere to the following algorithm:

Step One: Fill out Tax Notice Errors Statement

To simplify feedback, a tear-off stub is always included in the same envelope with the notification, which can be used to inform the tax authority about an error. The document must include the following information:

• The name and address of the tax office to which you are sending the application;
• Your data (last name, first name, patronymic and TIN);
• Tax notice number;
• List of errors found in the notification.

If an application form was not attached to the tax payment, you can write it in any form.

Step two: submit an application to the tax authority

After you fill out the application, it must be submitted to the tax office in one of the ways convenient for you:

• In person (through the tax office);
• By mail (registered mail with notification);
• Via the Internet (this can be done on the official website of the Federal Tax Service www.nalog.ru)

Step Three: Wait for the Corrected Tax Notice

Your application must be reviewed within 30 days. During this period, an internal audit must be carried out, based on the results of which errors made will be identified and eliminated. You will then be sent a new tax notice.

Step four: pay tax on a new receipt

When you receive a second notice, be sure to check the corrected errors and only then pay the tax.

How to appeal erroneous tax demands in court?

If the tax office did not respond to your application within the period established by law, or refused to correct errors, you can have the tax notice/demand declared illegal in court. If the court sides with you and you win the case, all legal costs will have to be paid by the losing party.

Note! If the deadline for filing an application was missed for a good reason, it may be restored by the court.

Like any other statement of claim for recognition and actions (inaction) as illegal, your statement of claim must comply with the requirements of Art. 198 and 199 of the Arbitration Procedure Code of the Russian Federation.

Also, in accordance with Art. 199 of the Arbitration Procedure Code of the Russian Federation, an application to recognize an erroneous demand as illegal must necessarily contain the following information:

• name and address of the tax authority that made the contested decision;
• name, number, date of adoption of the contested act;
• your rights and legitimate interests that were violated by the contested act;
• laws and other normative legal acts that the contested act does not comply with;
• your demands for recognition of a non-normative legal act as invalid.

In accordance with current legislation, cases challenging non-normative legal acts and decisions of tax authorities must be considered within a period not exceeding three months from the date the application was received by the court.

The Tver Tax Service conducted a raid ordering homemade baked goods via the Internet and identified an unregistered business. It turned out that the cakes were sold, but the income was not declared. A pastry chef who made custom cakes and sold them through Instagram had to submit a declaration for 2 years. This excited home confectioners, couturiers and craftsmen. The tax office promises to continue to conduct raids and purchases, but does not explain what these activities are and how legal they are. Tinkoff Magazine expert Ekaterina Miroshkina told what to do if the buyer turned out to be a tax inspector.

What's the story with the cakes?

There are people who bake cakes, sew swimsuits, do manicures at home and charge money for it. Often these people are not registered in any way: they work from home, receive money on a personal card and do not pay taxes.

The tax office doesn’t know for sure that this seller of custom cakes doesn’t pay taxes. This needs to be tested and proven somehow. It can be seen that the girl runs social networks, posts photos of cakes and posts price lists. But nothing comes into the budget from the sale of these cakes. The girl does not declare income either as an individual entrepreneur or as an individual.

The tax office uses a trick and orders such a cake from the girl. Maybe they even pay for it on a card or promise to bring the money in cash. In fact, no one was going to buy the cake, and instead of money, the girl receives a notice where she is asked to appear to give an explanation: why are you selling cakes but not paying taxes? And why are they not registered as individual entrepreneurs? Where are the contributions and declaration?

• A tax audit of any person can be carried out right at his home

On what basis does the tax office carry out raids?

There are no details on the Federal Tax Service website about what kind of event the Tver tax office held. It is written that this is a raid, but this form of tax control is not in the tax code.

There are desk checks, on-site checks, preliminary checks, and even joint checks with the Ministry of Internal Affairs. But raids are not on the tax authority’s list of powers. This is not a form of tax control.

• Forms of tax control

This means that there is no article of the tax code about raids, where you can find out how to prepare for them, how they should take place and what documents are required. Tax raids, based on the results of which something can be legally assessed or demanded, simply do not exist.

Then maybe it was a test purchase?

This could not be a test purchase. The tax office has the right to conduct them only to check the use of cash registers. For example, does the store punch receipts, send them to the tax office, and is the time indicated there correct?

Entrepreneurs and firms should use cash registers, but not all yet. Ordinary people are not required to have a cash register. This means that an ordinary person has no legal reason to conduct a test purchase. Tax officials also cannot use this form of tax control to search for a home business.

Does this mean the tax office acted illegally?

The tax office is unlikely to openly break the law and then openly write about it on the website. But the so-called raid or purchase, as written on the Federal Tax Service website, is not a tax audit. Based on the results of such a raid, taxes, penalties and fines cannot be automatically assessed.

To put it simply, tax inspectors could actually find a seller of homemade cakes, order something from him, and then, after introducing themselves, take it out of fear. We, they say, from the tax office, know everything, you sell cakes to order and do not pay taxes. Here is a notice for you, come now to give an explanation. Otherwise we’ll go to court and fine you for illegal business. At the same time, we will complain to Rospotrebnadzor and SES.

But this is just a call for clarification. The tax office has this right. This does not mean that you need to fill out a declaration for two years, pay taxes and fines on all receipts on the card. After such a call, nothing may happen at all. News on the tax website does not mean that tomorrow there will be a raid on your house and everyone will be assessed something.

Is it possible not to come when called by the tax office?

We'll have to come. A summons for clarification is a legal way to obtain information for tax purposes. If you do not arrive at the appointed time, you may be fined two thousand rubles. But this is a fine for failure to appear. If you come to the tax office and sit opposite the inspector, there will be no fine.

But there is no responsibility for refusing to give explanations. That is, you can sit down and be silent. But it's better not to do that. Tax inspectors are ordinary people who are given instructions and from whom reports are required. Saying something is always better than ignoring questions. They can be unpleasant and even provocative. Instead of one inspector, there may be several people. But this does not mean that they know exactly everything about you and are sure that all your transfers to the card are money for cakes or services.

• Transfer to a card is not income yet. Don't rush to pay taxes

Do I need to file an income tax return for several years?

In general, you need to declare all income from clients and customers and pay taxes on it. If you are not registered as an individual entrepreneur and occasionally bake cakes to order as an individual, then you need to submit a 3-NDFL declaration at the end of the year and pay 13% of the profit from all cakes sold.

If you actually bake cakes for two years and want to be honest with the government, you can report for two years. But if you sold only one cake and to this particular inspector (well, it happened: the first order and immediately the tax office), then you are not required to submit a declaration now - this can be done next year - until April 30, as expected. And over the past year you did not receive income from the sale of cakes, manicures and apartment rentals and you have nothing to declare.

• How to legalize large unofficial income

Maybe. See how it works. The tax office may calculate taxes using the indirect method. This is done when there is no income data or it cannot be verified, but the violation has been proven. Then they find the same pastry chef, only an honest one: he must also bake cakes himself and sell them through social networks. They look at how much income he declared and paid in taxes - the same amount is charged to the “dishonest” confectioner.

Calculating taxes using the indirect or calculated method is difficult even for the tax office. All doubts are interpreted in favor of the taxpayer.

It is even more difficult to claim arrears. Sometimes the tax office tries, but fails.

To assess additional taxes using the indirect method, you need to not just call you for clarification, but conduct a tax audit with a report and as expected. Photos from the Internet alone are not enough.

What should I do to avoid being touched?

If you sold cakes last year and are afraid that the tax office will find out about it, file a declaration. The deadline for reporting has already passed, but the deadline for paying taxes has not yet passed. Submit 3-personal income tax for 2017 now. Pay a fine for late declaration - 1000 rubles. By July 16, 2018, transfer the required amount to the budget.

• By the way, even if you have income, there may be no tax to pay if you have the right to a deduction for 2017. For example, you treated your teeth or paid for tests - this amount can be deducted from the income from cakes.

Social deductions calculator If you want to become an individual entrepreneur, legalize yourself in order to pay fees and taxes according to the chosen taxation system. Now it’s not difficult: there are free services for registration, the fee can be pay at a discount

, and fill out the declaration directly from your phone.

The tax office has ways to find out about your income without monitoring social networks and making home visits. If they want, they will find it. And your business is of interest not only to the tax authorities. Some customers may not like your cake, it complain to the Ministry of Internal Affairs through the site, and you will be fined for illegal business activities.

Self-employed Russians rarely advertise their income and pay taxes. The tax authorities, apparently, have decided to fight this seriously. What can inspectors do within the law and what should you be prepared for? The fact that self-employed Russians must pay taxes is being talked about more and more often and loudly in Russia. However, pastry chefs, handicraftsmen and manicurists are in no hurry to “whitewash” their way of earning money, citing various arguments in favor of their point of view. Economist Ekaterina Miroshkina spoke in Tinkoff Magazine about what to do if the tax authorities have identified a small business through social networks.

In the Tver region, the tax inspectorate reported on a “special operation to neutralize an illegal cake store.” Department employees ordered a cake via the Internet, and when they received the order, they asked the confectioner where the taxes on the bakery’s income were. The cake maker had to file a tax return for 2 years. It is not yet clear how much taxes will have to be paid, but the incident itself has excited the baking, sewing and other home-working public. The tax office promises to carry out similar “raids” in the future, without explaining how legal they are.

Reasons for tax raids

There are no details on the Federal Tax Service website about the event that took place in Tver, it only says that it was a raid. The catch is that this form of tax control is not in the tax code. According to the law, there is a desk inspection, an on-site inspection, preliminary control or joint inspections with the Ministry of Internal Affairs. Raids are not included in the list of forms of tax control.

That is, there is no law that says how to prepare for tax raids, how they should take place and how they should be formalized.

Tax raids, based on the results of which something can be legally assessed or demanded, simply do not exist.

Another option: test purchase

The tax office can carry out test purchases only to check how a businessman’s cash registers work. By law, cash registers must be used by entrepreneurs and firms, but not all yet. Ordinary people are not required to have a cash register. This means that an ordinary person has no legal reason to conduct a test purchase.

So it's illegal?

The tax office would hardly openly break the law and report it on the official website.

But the so-called raid or purchase, as written on the Federal Tax Service website, is not a tax audit. Based on the results of such a raid, taxes, penalties and fines cannot be automatically assessed.

In other words, tax officials could actually order something from a self-employed citizen, and then simply “take it out of fear.” The notice of explanation sent to the cake manufacturer in Tver is simply a call to service. The tax office has this right, but this does not mean that you need to immediately fill out a declaration, pay taxes and fines on all receipts on the card. After such a call, nothing may happen at all.

So, you don’t have to respond to a call to the tax office?

No, you will have to come, otherwise you will face a fine for failure to appear in the amount of 2000 rubles. A summons for clarification is a legal way to obtain information for tax purposes. But there is no responsibility for refusing to provide explanations. You can simply show up at the tax office, remain silent and leave its walls. But, of course, it’s better not to do this. Tax inspectors are required to perform in a certain way, so they may ask tough and probing questions, but that doesn't mean they know exactly how much money you made making cakes at home.

Is it worth filing a declaration?

In general, you need to declare all income from clients and customers and pay taxes on it. It is not necessary to register as an individual entrepreneur: occasionally you can bake cakes to order as an individual. Then you need to submit a 3-NDFL declaration at the end of the year and pay 13% of the profit from all cakes sold.

If you constantly carry out orders at home, it’s worth filling out a declaration and reporting. If only one cake was sold and to an inspector, you are not required to submit documents to the tax office.

We can safely say that we were going to file a declaration next year - by April 30, as expected. And over the past year you did not receive income from the sale of cakes, manicures and apartment rentals and you have nothing to declare.

Will the tax office calculate taxes itself?

In theory this is possible. The head of the desk audit department of that same Tver tax office said so in an interview with one of the TV channels: “We will look at how much the pastry chef has declared for two years, and if it is underestimated, then we will charge as much as necessary.”

It works like this: the tax office can charge taxes indirectly if it does not have data on the entrepreneur’s income or it cannot be verified, and the violation is proven. In this case, they use a similar business: you can find a pastry chef who also bakes at home, but pays taxes. Based on the amount of his payments, the amount of tax for the guilty party is calculated. All doubts are interpreted in favor of the taxpayer.

It is more difficult to claim arrears. To assess additional taxes using the indirect method, you need to not only call the payer for clarification, but also conduct a tax audit with a report; only photographs from the Internet are not enough for this.

What to do to avoid such a check

If you are not an individual entrepreneur and sold cakes only this year, and for you this is a hobby, not a business, then you should not hand over or pay anything yet. Bake them calmly and wait for next year. Even if an inspector comes to you tomorrow and calls you to give an explanation, go: you already know what to say. You are not required to submit any declarations for two years under pressure or because of persuasion.

If the cakes were sold a year ago, and you are afraid that the tax office will find out about it, it is easier to file a declaration. The deadline for the report has already passed, but the tax payment has not yet arrived. Submit 3-personal income tax for 2017 now. Pay a fine for late declaration - 1000 rubles. By July 16, 2018, transfer the required amount to the budget.

Even if you have income, there may be no tax to pay at all if you have the right to a deduction for 2017. For example, you treated your teeth or paid for tests - this amount can be deducted from the income from cakes. If you are on maternity leave and bought an apartment while married, reduce your income by the property deduction that you are entitled to by law. You may not have worked for three years, but you can still use the deduction.

In addition, you can reduce the income from the sale of cakes by subtracting from them the costs of purchasing flour, butter, chocolate and other ingredients. This is your professional deduction that can be used even if you are not an individual entrepreneur. That is, you need to pay tax not on the entire amount that came to your account after selling the cakes, but on the net profit.

If everything is done correctly, you can protect yourself from tax claims and not pay a single ruble of personal income tax to the budget at all. If you want to become an individual entrepreneur, legalize yourself in order to pay fees and taxes according to the chosen taxation system.

Is it possible to pay nothing at all?

It's up to you to decide. But the tax office can find out about your income through social networks or other sites. However, it’s not just the tax authorities who are in danger. If any of your customers don't like your cake, they can contact the police directly. And then a fine will be issued for illegal business activities.

Tags: life hacks, business, your own business

The tax office does not accept reporting - this is a situation familiar to many companies and individual entrepreneurs. There are quite a few reasons for this problem to occur. The latest database failure has led to many organizations receiving negative reports from the Federal Tax Service for reports submitted on time. Let's figure out what to do in such a situation.

The essence of the problem

A receipt from the Federal Tax Service stating that the tax office does not accept reports, namely VAT returns, threatens the organization with penalties in the amount of 5% of the amount of the tax liability to be paid, but not less than 1000 rubles. A fine is imposed for each full and partial month from the last date for submitting the report.

The amount of sanctions cannot be more than 30% of the tax payable and less than 1000 rubles. But in addition to the fine, the Federal Tax Service has the right to suspend the activities of the organization and seize accounts. Representatives of the Federal Service can make such a decision 10 days after the deadline for submission.

Lack of information to fill out is not a reason not to submit a report. If the institution is exempt from VAT or there were no tax obligations during the billing period, a zero report should be sent to the Federal Tax Service. A fine will also be issued for failure to provide a zero.

When the tax office has the right to refuse admission

The reasons when the tax office does not accept 2019 reports legally are established in the Administrative Regulations of the Federal Tax Service, approved by Order of the Ministry of Finance dated July 2, 2012 No. 99n.

Reports will not be accepted if:

1. The Federal Tax Service did not provide documents proving the identity and authority of the person providing the reporting. When submitting reports via secure communication channels via the Internet, the grounds for refusal are considered to be: an expired power of attorney or inconsistency of passport data.
2. Reporting does not comply with established forms, standards and completion requirements.
3. The reporting is not certified by the manager. If the electronic report file is signed by UKEP, but the electronic signature does not comply with the established rules for cryptographic information protection, then Inspectorate of the Federal Tax Service does not accept VAT and other reporting legally.
4. The reporting was submitted to the territorial branch of the Federal Tax Service, whose competence does not include the responsibility for accepting these reports.

What happens in practice

The institution receives a negative protocol, which contains an error code with a decryption. The accountant should correct the error or discrepancy in the fiscal return and resubmit the form.

The counterparty did not submit the declaration

A flurry of questions was caused by an unknown error when sending a declaration in the protocol, which the employees of the Department of the Federal Tax Service explain: “your counterparty did not submit a VAT return, therefore, you must provide zero adjustments.” What does it mean? Let's say that the counterparty for the third quarter provided zero declarations or did not send them at all, and your report shows the amounts of value added tax, that is, a gap (inconsistency) appears. The VAT database in the Federal Service is checked by a special program “ASK VAT-2”, which automatically generates an error. Therefore, the inspector demands that the amounts be matched and the gap be eliminated.

A non-provided, null or non-compliant declaration of a counterparty is not grounds for refusal to accept a value added tax declaration!

Example: a declaration was submitted but not accepted:

The manager must report to the head of the Federal Tax Service

Tax officials require the head of the organization to appear at the inspectorate with a passport and a full package of constituent documents for an appointment with the head of the Federal Tax Service. Moreover, they add that the declaration will be accepted only after a personal reception with the inspection management. In fact, the queue to see the head of the Tax Service is scheduled several weeks in advance, therefore, fines cannot be avoided.

This is how the inspectorate fights unscrupulous managers who deliberately underestimate the amount of tax liabilities, as well as fly-by-night companies that are not set up as front men.

The official position of the inspectorate is radically different from the situations in practice. For example, tax officials announced a massive server failure due to which the tax office does not accept VAT returns, so the process was temporarily suspended. Moreover, based on the explanations to the RBC press center, the deadline for submitting the report will be considered the date of sending the receipt of the secure communication channel or the inspector’s mark on the paper report.

What to do if refused

If the refusal came for legal reasons, correct the error and submit an adjustment.