Objection to notification of tax discrepancy. Deadline for reviewing objections. Form of objection to the act of chamberlain

31.12.2021

Objection to the act of tax audit
You can file objections within one month from the date of receipt of the act of the cameral or field check in case of disagreement with the facts stated:

in the act of tax audit (clause 6, article 100 of the Tax Code of the Russian Federation);

in the act on the discovery of facts testifying to tax offenses (clause 5, article 101.4 of the Tax Code of the Russian Federation).

This procedure applies when preparing objections to an act that the company received on July 24, 2013 and later (clause 1, article 6 of the Law of July 23, 2013 No. 248-FZ, letter of August 15, 2013 No. AC-4-2 /14794).

The term is counted from the day following the receipt of the inspection certificate (clause 2, article 6.1 of the Tax Code of the Russian Federation). The deadline for filing objections expires on the corresponding day of the month following the month in which the act was received. desk audit(Clause 5, Article 6.1 of the Tax Code of the Russian Federation).

Example

The company received a tax audit report on September 10, 2015. This means that objections must be submitted no later than October 10, 2015.

If the deadline falls on a month in which there is no corresponding date, then the last day when objections can be submitted expires on the last day of this month (clause 5, article 6.1 of the Tax Code of the Russian Federation).

Example

The company received a tax audit report on August 31, 2015. Objections must be submitted no later than September 30, 2015.

Until July 24, 2013, the deadline for preparing objections was 15 working days. By the time the new wording of paragraph 6 of Article 100 comes into force tax code RF (August 24, 2013) this period has already expired. Moreover, Law No. 248-FZ does not provide for its extension.

The Company is interested in filing objections in a timely manner. If you are late, the consideration of the audit materials will be held without objection. This means that the decision can be made without taking into account the opinion of the company on the disputed

How to make objections

There is no approved form for filing objections to the act. The Tax Code of the Russian Federation does not contain requirements for the design and content of objections to an act. Therefore, make objections in any form in duplicate. Give one to the inspection, keep the second in the organization.

First of all, in your objections, list:

the name of the inspection to which objections are submitted;
name of the company (surname, name and patronymic of the individual entrepreneur);
TIN and KPP (if any);
address of registration, as in (address of permanent registration of the entrepreneur);
date of submission of objections;
names of taxes or declarations (calculations) in respect of which the audit was carried out, indicating the period;
start and end dates of the test.

Then it is necessary to bring specific points of the act with which the company does not agree. Preferably in order. Written objections can be submitted to the act as a whole or to its individual provisions. At the same time, it is important to list only those claims that are directly related to the conclusions and proposals. tax office formulated in the inspection report. Even if there were formal violations of the procedure for conducting an inspection or the act itself contains any shortcomings, then there is no need to mention them in objections.

Therefore, if the company's remarks concern only the procedure for conducting an audit, and not the erroneous position of the inspectors, then no objections should be filed at all. After all, they are unlikely to influence the decision of the inspectors. Such claims can be cited in the future already when appealing the decision.

The company's arguments for each episode must be convincing. Therefore, your position should be stated as clearly as possible and, if possible, justified, referring to the norms of the law. Moreover, you can refer in your arguments only to the norms that were in force during the period when the audit was carried out. Additionally, you can provide links to official clarifications and

It is safer to be guided by those letters of the Ministry of Finance that are addressed to your company. A reliable option would be the explanations posted on the official website of the Federal Tax Service of Russia (nalog.ru) for mandatory use. Of course, there is a provision in the Tax Code of the Russian Federation obliging tax officials to be guided by written explanations from the Ministry of Finance on the application of tax legislation (subclause 5, clause 1, article 32 of the Tax Code of the Russian Federation). However, in the ministry itself, it was repeated more than once: this provision of the Tax Code of the Russian Federation does not require the tax authorities to be guided by absolutely all the explanations. The fact that the clarification is mandatory should be stated in the letter itself. But letters addressed to other companies can also play a role as an additional argument.

You can also pick up examples from judicial practice: decisions of the Supreme Court, decisions of arbitration courts. Copies of the referenced documents must be attached to the objections.

Either the company or another employee by proxy can sign objections to the act. For example, the chief accountant.

How to make applications

The Company has the right to attach to the objections any documents confirming the validity of the objections. These papers can be submitted to the inspection and separately - at a pre-agreed time (clause 6, article 100 of the Tax Code of the Russian Federation).

A copy of each document must be certified separately (letter of the Federal Tax Service of Russia dated October 2, 2012 No. AC-4-2 / 16459). This still applies to absolutely all documents - both single-page and multi-page.

Single page documents. It is safer to certify each of the one-page documents separately. If the company does not have time to prepare copies, you can ask for an extension of the deadline for their submission.

Another more risky option is to form a binder from copies of documents and make one certification inscription on it. In such a situation, inspectors may demand that the company pay a fine - 200 rubles each. for each incorrectly certified document (clause 1, article 126 of the Tax Code of the Russian Federation).

But this fine can be canceled in court, since there is no legislation for incorrect certification of documents (decree of the Federal Antimonopoly Service of the Central District of November 1, 2013 in case No. A54-8663 / 2012).

Multi-page documents. A copy of a document consisting of several pages, the company has the right to certify with one inscription. It is not necessary to certify each sheet of a copy (letters of the Ministry of Finance of Russia dated August 7, 2014 No. 03-02-RZ / 39142, the Federal Tax Service of Russia dated September 13, 2012 No. AC-4-2 / 15309). For example, a copy of a multi-page contract can be generated as a binder. And make one general certification inscription on it. But in this case, all sheets of a multi-page document must be sewn together with a thread and numbered.

A certification record can be made in two ways: on the reverse side of the last sheet in a bundle or on a separate sheet.

On the sheet, they make an entry “correct” or “the copy is correct”, put the date, position of the head or other employee who certified the copy, as well as his signature with a transcript (clause 3.26 of the State Standard “Unified Documentation Systems”, approved by the resolution of the State Standard of Russia dated 3 March 2003 No. 65-st). In addition, you need to put a seal (Appendix No. 5 to the order of the Federal Tax Service of Russia dated May 31, 2007 No. MM-3-06 / 338).

Where and how to submit objections to the act of tax audit

Written objections must be sent to the inspectorate that conducted the inspection and drew up the act (clause 6, article 100 of the Tax Code of the Russian Federation). Objections can be filed personally by the head of the company or by her on the basis of a power of attorney to the office of the inspectorate or the window for receiving documents (Articles 27, 29 of the Tax Code of the Russian Federation).

You can also send objections by mail. In this case, the one-month period for filing objections must be counted from the seventh day from the date of sending the registered letter. The fact is that the date of delivery of the act sent by registered mail is not the day of its actual receipt, but the sixth day from the moment it was sent by mail (clause 5 of article 100 of the Tax Code of the Russian Federation).

What are the consequences of filing objections

Objections can both help the company - reduce or cancel the fine, and complicate the process of processing the results of the audit. Therefore, it is important to foresee possible consequences in a timely manner.

Additional events

When filing objections, it is important to take into account that this may provoke additional tax control measures (clause 6, article 101 of the Tax Code of the Russian Federation). In this case, it becomes necessary to extend the time for consideration of the audit materials. At the same time, the period allotted for carrying out additional measures should not exceed the total period for consideration of the audit materials, taking into account its extension - 10 working days and one more month.

Accordingly, a decision based on the results of the audit will be made taking into account new information obtained during additional activities.

Additional activities may include:

requesting documents from the company or its counterparties;
interrogation of a witness;
conducting an examination.

Before the inspectors make a final decision, the company has the right to familiarize itself with all the materials of the inspection, including the results of additional materials (clause 2, article 101 of the Tax Code of the Russian Federation).

From July 24, 2013 for this specific deadline: no later than two days before consideration. The company is required to submit an application for familiarization with the materials. If such a declaration is not submitted in a timely manner, the inspectors may not take the initiative.

Of course, in its clarifications, the Federal Tax Service of Russia advises its subordinates to familiarize the company with the materials of additional events in any case. After all, otherwise it will be able to cancel the decision made on the basis of the results of the audit, on formal grounds.

At the same time, there is no special deadline for the company to prepare its arguments (Article 101 of the Tax Code of the Russian Federation). The tax authorities can agree with the company the time it will take to process objections. And then, already during the consideration of the inspection materials, the inspector will make a note in the protocol that the organization had no objections regarding this time (letter dated August 22, 2014 No. SA-4-7 / 16692 - excerpts from the document, paragraph 38 resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated July 30, 2013 No. 57).

For the company it is After all, sometimes inspectors do not even offer companies to get acquainted with the materials of additional events. And sometimes only a couple of hours are given to study several hundred pages, effectively depriving the company of the opportunity to study all the details and submit objections.

The clarification of the Federal Tax Service of Russia, firstly, motivates local inspectors to always provide the company with the materials of both the inspection and the additional event for familiarization. Otherwise, the decision they make may be reversed.

Secondly, the company has the opportunity to agree on the time it will take to prepare objections. This means that you can carefully study all the conclusions of the inspector and try to fight off part of the additional charges and fines.

Limitation period

Even if violations are identified, the company cannot be held liable under Article 122 of the Tax Code of the Russian Federation after the statute of limitations expires. In other words, if from the next day after the end of tax period(during which there was a violation) and three years had elapsed until the decision to prosecute was made (Article 113 of the Tax Code of the Russian Federation).

Thus, carrying out additional activities extends the verification period and brings the company closer to the end of the deadline. limitation period. So, it increases the chances of canceling the fine.

Moreover, in the case of unpaid taxes, this period begins to be counted from the end of the corresponding tax period in which the company did not pay tax (clause 15 of the Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated July 30, 2013 No. 57).

Specialists of the Federal Tax Service of Russia explain that in it is necessary to take not the period for which the tax is paid, but the year or quarter in which the tax had to be actually paid (letter dated August 22, 2014 No. SA-4-7 / 16692).

Example

The company understated for 2013, which is due on March 28, 2014. The tax period in this case is one year. This means that the statute of limitations will begin to run on January 1, 2015.

That is, the inspectors will calculate the statute of limitations not from the moment when the company actually violated tax order. And only after the expiration of the tax period in which this violation was committed.

Decision based on the results of the check

Depending on the conclusions made, the head of the inspection (or his deputy) takes the following results of the inspection:

or a decision to hold the organization liable for committing a tax offense;
or a decision not to hold the organization liable.

This follows from the provisions of paragraph 7 of Article 101 of the Tax Code of the Russian Federation. The forms of these decisions were approved by order of the Federal Tax Service of Russia dated May 31, 2007 No. ММ-3-06/338.

The decision to prosecute must include:

circumstances of the tax violation committed by the organization. At the same time, these circumstances must be qualified as they are established by the audit, that is, in the same way as they are reflected in the tax audit report;
documents and information confirming the circumstances identified;
the decision to hold the organization accountable for specific violations, indicating the articles of the Tax Code of the Russian Federation;
the amount of tax arrears, the amount of fines and

So it is said in paragraph 1 of clause 8 of Article 101 of the Tax Code of the Russian Federation.

The decision to refuse to hold liable must indicate the circumstances on the basis of which it was made. At the same time, it may reflect the amounts of arrears identified during the audit, and the corresponding amounts of penalties. This follows from the provisions of paragraph 2 of paragraph 8 of Article 101 of the Tax Code of the Russian Federation.

In addition, both types of final audit decisions must reflect the following data:

time limit for appealing the decision;
the procedure for appealing a decision to a higher tax authority;
name and address tax authority who is authorized to consider cases on appeal of the decision;
other necessary, in the opinion of the head of the inspection (his deputy), information.

This is stated in paragraph 3 of paragraph 8 of Article 101 of the Tax Code of the Russian Federation.

If, during a tax audit, inspectors discover the amount of over-refunded tax, then in the final decisions they recognize it as arrears. The date of occurrence of this arrears will be the day when the organization received the money (upon return) or the day when the inspectorate decided to offset the tax.

This is stated in paragraph 4 of paragraph 8 of Article 101 of the Tax Code of the Russian Federation.

Within five working days after the decision is made based on the results of the audit, it must be handed over to the organization (paragraph 1, clause 9, article 101, clause 6, article 6.1 of the Tax Code of the Russian Federation). The countdown begins on the next day after the signing of the decision (clause 2, article 6.1 of the Tax Code of the Russian Federation). Let's take an example.

Example

The decision on verification was made on March 6, 2015 (Friday), the Company must receive it no later than March 16, 2015.

As a general rule, the decision on verification comes into force one month from the date of its delivery to the organization (clause 9, article 101 of the Tax Code of the Russian Federation). But if during this month the organization appeals against it on appeal, then the period of entry into force will depend on the decision of the higher tax authority.

If the decision of the tax inspectorate is not canceled, it will come into force from the date of its approval by a higher authority.

If the decision of the tax inspectorate is canceled (in whole or in part), it will come into force (taking into account the changes made) from the date of the corresponding decision of a higher authority.

If the appeal is rejected, the decision of the tax inspectorate will come into force from the date of the decision of the higher authority, but not earlier than the end of the one-month period allotted for filing an appeal.

This procedure is established by Article 101.2 of the Tax Code of the Russian Federation.

After the decision on the inspection comes into force, the inspection within 20 working days will send to the organization a demand for payment of taxes, penalties and fines that were additionally assessed following the results of the inspection (clause 6 of article 6.1, clause 2 of article 70 of the Tax Code RF).

The organization is obliged to fulfill this requirement within eight working days after receiving it, unless a longer period is established in the requirement itself (paragraph 4, clause 4, article 69, clause 6, article 6.1 of the Tax Code of the Russian Federation).

An objection to the act of a desk and field audit is a procedure in which disagreement is expressed with the decision of tax or other regulatory authorities and funds (FSS, PFR).

The order of the procedure

The sequence of actions of a taxpayer who has received the results of a tax audit is given below.

Issuance of an inspection report.
Analytical study of the received document for legality by the manager, accountant and lawyer.
The decision to file an objection.
Sending it to the tax authorities.

The taxpayer has 10 days to prepare an objection for a desk audit or 2 months for an on-site audit. Perhaps this is the difference between this document regarding the type of verification.

Depending on who carried out the verification, the deadlines for filing a document of disagreement may vary (FTS, FSS or PFR), so in each case it is necessary to clarify them. The document is drawn up if the subject entrepreneurial activity disagree:

with an inspection report (clause 6, article 100 of the Tax Code of the Russian Federation);
with the facts of tax violations discovered during the audit (clause 5 of article 101).

The ten-day or two-month period is counted from the next day after receipt of the act (clause 2, article 6.1 of the Tax Code of the Russian Federation).

Do not be late in filing an objection to the act of a cameral tax audit, then there will be more chances to defend your case

How to determine the deadline for filing an objection?

For example, an act was issued to an enterprise on April 10, 2017. In this case, the last day to file an objection is April 20, 2017 for a desk office and June 10, 2017 for a field office.

There are cases when the deadline falls on a date that does not exist in that month, then the last day for filing an objection is the last calendar day of that month.

For example, the tax inspectorate submitted an on-site audit report to the enterprise on July 31, 2016. This means that the last day for an objection will be September 30, 2016.

Previously, there were stricter requirements for meeting deadlines, now you can object later, but it is still recommended to meet deadlines.

If, nevertheless, the entrepreneur is delayed, objections can be prepared by the time the audit materials are considered, where a representative of the audited party is invited. It is at this meeting that objections should be accepted and taken into account in the course of the discussion.

Drawing up a document on disagreement with the decision of the tax service

Taking into account the fact that this document has features inherent in a single business entity, unified form does not exist. The objection is made in free form, however, there are General requirements to its content.

How to write about disagreement with the results of the check

The document must contain all of the following information.

Name tax service in which these objections will be submitted.
Full name of the enterprise or F. I. O. IP.
If available, indicate the TIN and KPP.
Legal address of the company, IP registration address.
Date, month and year of the submitted document.
List the taxes or other calculations that were the object of the audit, indicating the period.
The exact start and end dates of the test.
Data about the checking inspectors.

For reference, a standard letter structure is proposed.

Introductory part, consisting of 2-3 paragraphs.
Descriptive, it contains the main text.
Resolution.
Conclusions and requests.

The text of the objections clearly indicates the points with which the taxpayer does not agree. It is advisable to list them in the same sequence as in the act. Depending on the volume of objections, they can be drawn up either on the act as a whole, or on separate points. The objections should not mention misunderstandings during the audit, the main thing is to state specific claims, confirmed by facts.

It is necessary to understand the nature of disagreement with the opinion of the tax authorities, because if we are talking only about violations of the verification procedure itself, no objections are filed. Such claims can be made during the appeal of the decision.

For each item, it is necessary to give strong arguments confirming the position of the taxpayer. Each justification must have a link to a specific article of the law.

When drawing up objections to the inspection report, it is necessary to refer to the relevant articles of the law

In addition to the main legislation in the field tax policy, there are letters from the Ministry of Finance, in particular, addressed to this enterprise. If you refer to them, the objection will be more convincing. It would also be advisable to refer to the explanations offered by the Federal Tax Service on the official website.

It would be useful to turn to colleagues who have already found themselves in a similar situation. In addition, they have letters from the Ministry of Finance and clarifications from the Federal Tax Service, which are necessary when drawing up an objection.

You can use examples of court decisions, make copies of documents of the Supreme and Arbitration Courts.

Objections are signed either by the head or by an authorized representative.

To prove its case, the company can draw up an annex to the main document. It should be sent to the inspection body separately from the objection within the specified period (clause 6 of article 100 of the Tax Code of the Russian Federation).

How to draw up your documents

Each document must be certified separately by signature and seal. There is another way - all copies are submitted in the form of a binder and certified by one certification inscription. However, this form is not always suitable. tax inspectors, who may find fault with the fact that the documents are certified with violations and even set a fine of 200 rubles for this. for each incorrectly executed document.

Although, as practice shows, such actions on the part of the tax authorities are recognized by the court as unlawful and fines are canceled.

Multi-page documents must be numbered, stitched and issued a certification inscription: “correct” or “correct copy”, date, position, full name and signature with the decoding of the person who signed the document.

Participation in the consideration of the act of a desk audit

After receiving a notice in writing or by telephone, it is advisable to appear at the meeting, especially if the entrepreneur is sure of the legitimacy of the objections raised.

To participate in the meeting, you must have the following documents with you:

identification;
a power of attorney, if not the head, but his representative will be present;
a copy of the main document on disagreement with the results of the “camera room”;
checking act;
Appendix.

It is also necessary to prepare theoretically, think over a logical and reasoned speech, give real examples, focus on the explanations of the Ministry of Finance, the Federal Tax Service, the Pension Fund of the Russian Federation and the FSS.

You can use a moment that can play in favor of the person being checked. For example, if he is not sure that he can prove his case, it is not necessary to appear at the meeting. However, after that, you can file an application to a higher authority or to the court to appeal the decision due to a violation of the review procedure that occurred in the absence of the taxpayer.

Please note: before a decision is made on the complaint (appeal), you have the right to withdraw it in whole or in part. To do this, you must send a written application to the tax authority. In this case, you lose the right to file a complaint again on the same grounds.

paragraph 7 of Art. 138 Tax Code of the Russian Federation

Preparation of written objections to the results of VAT and income tax audits

In the example above, the taxpayer protests against the results of the VAT desk audit report, describes the facts given in the document as unlawful, and asks for additional verification measures.

In the objection to the inspection act, one should not only write the violations committed during it, but also justify the correctness of the definition tax base, applying deductions or calculating tax amounts.

How and where to file an objection?

The prepared document is sent in writing to the address of the territorial tax inspectorate that conducted the audit (clause 6, article 100 of the Tax Code of the Russian Federation), or transferred directly to the office. This can be done by a leader or a trusted person (Art. 27, 29). It is advisable to prepare two copies, one for the tax office, the other with a mark of acceptance remains with the applicant of objections.

If it is not possible to submit the document in person, it can be sent by registered mail by regular mail. Here it is very important to pay attention to the terms when the date of delivery is considered the sixth day from the day of mailing (clause 5, article 100 of the Tax Code of the Russian Federation).

Letter review time

The objection is considered by the head or his deputy of the tax inspectorate conducted by the audit. The deadline for the completion of consideration is determined by the tenth day after the deadline for submitting an objection, and not from the moment it is received from the audited taxpayer. On the basis of clause 1, article 101 of the Tax Code of the Russian Federation, this period may be extended up to 1 month.

After consideration, a decision is made. Depending on the actual state of affairs, tax authorities can:

hold accountable one or more tax inspectors for violation of tax laws;
prepare a refusal to bring to responsibility due to non-recognition of the committed offense by tax officers (clause 7 of article 101 of the Tax Code of the Russian Federation).

What to do after submitting an objection?

The head of the company or individual entrepreneur will have to wait for the result within the allotted time to consider the objection. At the end of the term, the taxpayer receives a notification of the decision. If this does not happen, you should contact the tax office and find out the reason. When it turns out that the tax authorities are clearly ignoring the consideration of a document on disagreement with the audit act, you should not stop there. For further action, there are higher regulatory and judicial authorities.

What to do if the IFTS refuses to accept an objection

Some taxpayers are faced with the fact that the inspection staff is not going to accept objections within a reasonable time frame. This fact is a direct violation on the part of the regulatory authorities. In such a situation, it is necessary to contact the appropriate higher authorities or the court.

Lawyers recommend applying such measures only in cases where the entrepreneur is completely sure that he is right. It should be remembered that the procedure for litigation is quite lengthy and requires financial costs. However, you should not refuse it if the taxpayer has enough legal grounds, documented, which guarantees him a decision in his favor.

As a rule, any tax audit ends with the identification of certain violations. However, such actions of regulatory authorities are not always objective, sometimes there are elementary mathematical errors in calculations or obvious violations of tax laws. To achieve justice, the taxpayer can use a convenient tool, which is an objection to the act of tax audits. It is enough to fill it out in accordance with the requirements of the law, explain your position and timely submit the document to the tax office.

After the introduction new form 6 personal income tax opportunities of the tax authorities have expanded. They have the right to conduct a background check.

If disagreements are identified, a fine may be imposed on the organization. In case of disagreement with the actions of the tax, the taxpayer has the right to draw up a written appeal to the tax service. A sample objection to the act of a desk tax audit for 6-personal income tax is given below.

Desk check in 6 personal income tax

Tax services carry out a desk audit at their workplaces without a direct visit to the organization. Their actions are stipulated in the letter BS-4-11/3852 of the Federal Tax Service.

The 6-NDFL report is checked by comparing the control ratios:

The date the form was completed and submitted;
indicators in line 020 must be greater than or equal to the indicator in line 030;
the same criteria for lines 040 and 500 (greater than or equal);
calculation of personal income tax, taking into account interest rate and the deductions applied in the given period of time.

Then the payments are compared:

The difference between the values on line 070 and line 090 is equal to the amounts that have passed through bank entries.
the date of payment of personal income tax that went through the bank must be earlier than the date in page 120.

The third group of desk audit 6 personal income tax compares the income tax return only in the report for the calendar year:

The totals on page 020 in the 6-NDFL report must match the same values in page 020 of the second appendix to the declaration;
page 025 in the form must match the amount of income for the same code in the 2nd annex to the declaration;
Personal income tax on line 040, which is calculated at the rate in page 010, must be equal to the tax at the same rate in page 030 of Appendix No. 2 to the income declaration;
line 080 with information on unwithheld personal income tax, should be equal to the amount on line 034 in the 2nd appendix to the declaration;
data on employees who received a salary in a calendar period must be equal to the number of attachments No. 2 to the profit declaration.

If discrepancies are found, the tax authorities issue a requirement to provide explanatory data on the report.

Deadlines for conducting a desk audit for 6 personal income tax

The timing of the audit is defined in Article 88 of the Tax Code and is 3 months from the date the report is received by the tax office.

According to paragraph 5 of Art. 100 Tax Code, the claim must be served to an individual. Time to draw up a claim within 10 days from the date of completion of the audit.
After this period, all verification procedures are terminated. What is the conclusion about the reliability of the calculated values.

When you have to write explanations for 6 personal income tax

There are times when the organization does not agree with the results of the control. In this case, she needs to write an objection. It is better to submit your arguments in writing:

So the organization proves the seriousness of its intentions;
Oral objections are not accepted by the tax authorities:
this will be evidence in further litigation.

An objection document should only be submitted if the organization is absolutely sure that it is right. Compelling reasons must be found for the control or judicial authorities to take the side of the taxpayer.

You need to be prepared for additional checks, as a result of which more serious facts of violations may be revealed. Therefore, before filing objections, you should carefully check all indicators, personal income tax and documents.

Why the tax authorities will ask for clarifications on 6 personal income tax

If incomparable or inaccurate values are found, the tax authorities must notify the organization that filled out Form 6-NDFL about them and require an explanation of the reason for the inconsistencies:

Responsibility

Not all errors in the 6-personal income tax form lead the taxpayer to tax liability. In order for an organization to be issued a penalty, two conditions must be met:

If the violations are related to an error, as a result of which personal income tax arrears occurred in the tax card. This can happen if the tax was overstated in the second section of the 6-NDFL form, but the correct amount was transferred to the budget;
the mistake violated the rights of employees, for example, the right to a deduction.

The amount of the fine for such violations is 500 rubles.

A more serious punishment for violation of the deadline for submitting the reporting form 6 personal income tax, which is fraught with the amount of 1000 rubles. for each month from the date of non-provision;
For violation of the deadline for transferring personal income tax, the tax authority may decide to recover 20 percent of the amount of non-payment.

In other cases, no penalty applies.

Possible errors are detailed in the table:

How to write about disagreement with the results of the check

Legislatively, there is no specific form of objection to the act of a desk audit. So tax agent has the right to submit an objection, which is written in writing, to the act in an arbitrary format. It is obligatory to draw up two documents, one of which will be transferred to the tax office, the second remains in the organization.
The answer must include:

The name of the tax inspectorate that carried out the desk control;
the name of the organization - tax agent;
legal address of the organization;
the date of the written request;
the name of the document in which discrepancies were identified;
deadline for submitting the report;
start and end date of the test.

Then, in order, list the points on which objections arose.

If the organization has complaints about the course of the audit, such an objection should not be filed for such actions. This can lead to negative consequences. Objections should be filed only in relation to filling out and calculating Form 6-NDFL.
All data should be argued with reference to legislative acts or to clarifications from the Ministry of Finance.

Explanations to the tax office for 6 personal income tax: sample 1

In this case, the answer to the tax was given due to an error made in the CBC:

Explanations to the tax for 6 personal income tax sample 2

This explanation deciphers the amount of personal income tax in the report. The error form does not contain:

How to file explanations for 6 personal income tax

The results of the in-house audit in the organization must be considered within 5 working days from the receipt of the request. Explanations should be provided if necessary. There is no standard form. Explanatory note must contain all the data in accordance with the requirements for filling out such documents.

Be sure to indicate to which document the explanation is being submitted. The text must clearly describe the situation, if necessary, attach copies of supporting documents and calculation fixed contributions. They must be certified in the prescribed manner.

What to do if the IFTS refuses to accept an objection

A situation may arise when tax officials refuse to accept objections. This is a direct violation of the law. In this case, you should contact the higher organizations of the Federal Tax Service of Russia or go to court.

This can only be done if you are completely sure that the inspectors made a mistake during the check.

Results

An audit report can be drawn up only if discrepancies are found in the form 6-NDFL. If the organization considers it unlawful, a written objection can be made with detailed description reasons. It must be remembered that regardless of the final result, the tax authorities can go to check the documentation and record keeping in the organization.

Denis Lysenko,
President of NP “Association Professional Accountants Commonwealth",
Ph.D.

Not later than two months from the date of issuance of a certificate indicating the completion of a tax audit (clause 8, article 89 of the Tax Code of the Russian Federation), inspectors draw up an act of an on-site tax audit (paragraph 1, clause 1, article 100 of the Tax Code of the Russian Federation), in the form approved by order of the Federal Tax Service of Russia dated December 25, 2006 No. No. SAE-2-06/892.

It is important to note that after the preparation of the certificate, representatives of the tax inspectorate are not entitled to be on the territory of the enterprise, request documents and carry out any tax control measures (clause 3 of the letter of the Federal Tax Service of Russia dated December 29, 2012 No. AC-4-2 / 22690). The inspectors are obliged to leave the act, even if, according to the results of the inspection, they did not reveal any violations (paragraph 1, clause 1, article 100 of the Tax Code of the Russian Federation, letter of the Federal Tax Service of Russia dated April 16, 2009 No. ШТ-22-2 / 299). In this case, it indicates in the act that there are no violations of tax legislation (clause 12, clause 3, article 100 of the Tax Code of the Russian Federation).

A copy of the on-site tax audit act must be handed over to the organization within five working days from the date of its signing (clause 5, article 100, clause 6, article 6.1 of the Tax Code of the Russian Federation).

At the same time, the inspection may personally hand over the act to the legal or authorized representative of the company against receipt, or in another way indicating the date of receipt of the act by the organization (for example, through a courier service).

When receiving a tax audit act, a representative of an enterprise must put two signatures in it: on receipt of the act and on familiarization with its contents. If the representative of the organization refuses to sign the act, then the act will make a corresponding note on the refusal to sign (clause 2, article 100 of the Tax Code of the Russian Federation).

In the event that an organization (its representative) evades receiving an act of an on-site audit, the tax inspectorate reflects this fact in the act and sends it by registered mail to the location of the organization ( separate subdivision). In this case, the date of receipt of the act is considered the sixth business day from the date of sending a registered letter (paragraph 2, clause 5, article 100 and clause 6, article 6.1 of the Tax Code of the Russian Federation). The countdown of the six-day period begins on the day following the day the act was sent (clause 2, article 6.1 of the Tax Code of the Russian Federation).

Example:

On September 20, 2013, the tax inspectorate signed an act of an on-site tax audit. On September 26, the inspection sent it to the location of the organization by registered mail. The sixth business day after 26 September is 4 October 2013. Therefore, this day will be recognized as the date of receipt of the on-site inspection report.

The inspectorate must send a registered letter with a tax audit report to the legal address of the organization. This is due to the fact that all mail intended for Russian organizations, their branches or representative offices, must be sent by the tax office to the addresses indicated in the Unified State Register of Legal Entities (clause 5, article 31 of the Tax Code of the Russian Federation). No other options are provided by law.

As for the obligation of the inspectorate to attach to the act handed over to the organization evidence of violations that were revealed during an on-site or in-house tax audit, the following must be taken into account.

If documents received from the audited organization serve as proof of the violation, then the inspection is not obliged to attach such evidence to the audit report.

If the proof of the violation is documents received from other sources (for example, protocols of interviewing witnesses, documents of counterparties, etc.), then the inspectorate must attach such evidence to the tax audit report, even if information received from third parties constitutes banking, tax or other secret protected by law, and also contain personal data of citizens. In these cases, not full copies of documents, but extracts from them, certified by the inspectorate, should be attached to the tax audit act (clause 3.1 of article 100 of the Tax Code of the Russian Federation, clause 1.13 of Appendix 6 to the order of the Federal Tax Service of Russia of December 25, 2006 No. SAE-3 -06/892).

Objections to the act of tax audit

If the organization does not agree with the facts and conclusions set forth in the tax audit report, it may submit objections to the inspectorate on the act as a whole or on its individual provisions (clause 6, article 100 of the Tax Code of the Russian Federation). Moreover, this rule applies to acts drawn up both on the basis of the results of on-site and desk audits.

Even if during the audit the tax authorities made a lot of procedural errors, when filing objections, it is important to focus on the content side of the act, that is, on the conclusions of the controllers.

Justifying its position, the company must necessarily refer to the norms of the Tax Code of the Russian Federation and letters from officials: the Ministry of Finance or the Federal Tax Service of Russia. In addition, you should use the letters of the regional department of the Federal Tax Service, and even more so the written responses of your inspection to the organization, if any.

When preparing an objection, it is possible to cite judicial practice in favor of taxpayers, which corresponds to the situation under consideration. First of all, you need to refer to the decisions of the Supreme Arbitration Court of the decision of the Federal Antimonopoly Service of your district. You need to state your arguments consistently, clearly and concisely, following the order in which the tax inspectorate presented the identified violations in the act. For clarity, individual positions can be quoted or references to specific paragraphs of the act can be made.

Objections are submitted to the tax inspectorate within one month from the date of receipt by the organization of the tax audit report (clause 6, article 100 of the Tax Code of the Russian Federation). The one-month period is valid if the organization prepares an objection to the act that was received by the organization on July 24, 2013 and later (clause 1, article 6 of the Law of July 23, 2013 No. 248-FZ, letter of the Federal Tax Service of Russia dated August 15, 2013 No. No. AC-4-2/14794).

It should be reminded that the deadline for preparing objections to tax audit reports received before July 24, 2013 was 15 working days. By the time the new version of paragraph 6 of Article 100 of the Tax Code of the Russian Federation came into force (August 24, 2013), this period had already expired. Its extension by the Law of 23.07.2013. No. 248-FZ is not provided. In any case, the period is counted from the day following the one when the inspection certificate was received (clause 2, article 6.1 of the Tax Code of the Russian Federation).

For example, if an organization received a tax audit act on September 25, 2013, objections must be submitted no later than October 25, 2013.

If the tax audit act was sent to the organization by registered mail, the one-month period for filing objections is counted from the seventh day from the date of sending the registered letter. The fact is that the date of delivery of an act sent by registered mail is not the day of its actual receipt, but the sixth day from the moment it was sent by mail (paragraph 2, clause 5, article 100 of the Tax Code of the Russian Federation).

Objections to the act of tax audit are drawn up in writing, to which documents can be attached confirming the validity of the objections. At the same time, supporting documents can be submitted to the tax office and separately from objections within a pre-agreed period. Objections and documents to them are sent to the inspectorate whose employees conducted the inspection (clause 6 of article 100 of the Tax Code of the Russian Federation)

Insofar as type sample there are no objections to the tax audit report, they can be drawn up in any form. As noted above, the main thing is that the objections should list specific points of the act with which the organization does not agree, and give a clear justification for such a position with references to the attached documents. If the point of view of the organization is confirmed by letters from the Ministry of Finance of Russia, the tax service or judicial practice, then you should specify a link to them. Objections to the act can be signed either by the head of the organization or a person authorized by him (for example,).

Objections are drawn up in two copies, the organization sends one copy to the inspection, and keeps the second one. An objection to the tax inspectorate can be submitted either through the office or sent by mail, the main thing is that the organization has confirmation that the objections were sent in a timely manner and that these objections were received by the inspectorate.

The head of the inspection (his deputy) must consider the objections to the act, the act itself and other materials of the tax audit and make an appropriate decision on them.

Meanwhile, the absence of written objections does not deprive the organization of the right to present its oral explanations directly during the consideration of tax audit materials (clause 4, article 101 of the Tax Code of the Russian Federation).

Each company has the right to file an objection to the tax audit report if it does not agree with the inspectors. In the article - general rules and a sample objection to 6-personal income tax.

When to file objections

You can file objections within a month from the date of receipt of the act of a desk or on-site inspection in case of disagreement with the facts set forth in the act:

tax audit (clause 6, article 100 of the Tax Code of the Russian Federation);
about the discovery of facts testifying to tax offenses (clause 5 of article 101.4 of the Tax Code of the Russian Federation).

The term is counted from the day following the receipt of the inspection certificate (clause 2, article 6.1 of the Tax Code of the Russian Federation). The deadline for submitting objections expires on the corresponding date of the month following the month in which the act of a desk audit is received (clause 5, article 6.1 of the Tax Code of the Russian Federation).

Example:

“The company received a tax audit report on June 11, 2018. This means that objections must be submitted no later than July 11, 2018. If the deadline falls on a month in which there is no corresponding date, then the last day when objections can be submitted expires on the last day of this month (clause 5, article 6.1 of the Tax Code of the Russian Federation).

The Company is interested in filing objections in a timely manner. If you are late, the consideration of the audit materials will be held without objection. This means that the inspectors will also pass without taking into account the opinion of the company on controversial issues.

How to make objections

There is no approved form of objection to the act of tax audit. The Tax Code of the Russian Federation does not contain requirements for the design and content of such a letter. Therefore, make objections in any form in duplicate. Give one to the inspection, keep the second in the organization.

First of all, in your objections, list:

the name of the inspection to which objections are submitted;
name of the company (surname, name and patronymic of the individual entrepreneur);
TIN and KPP (if any);
address of registration, as in the constituent documents (address of permanent registration of the entrepreneur);
date of submission of objections;
names of taxes or declarations (calculations) in respect of which the audit was carried out, indicating the period;
start and end dates of the test.

It is important to list only those claims that are directly related to the conclusions and proposals of the tax inspectorate formulated in the audit report. Even if there were formal violations of the procedure for conducting an inspection or the act itself contains any shortcomings, then there is no need to mention them in objections.

Answered by Oleg Horoshiy

Head of the Corporate Income Tax Section of the Tax and Customs Policy Department of the Ministry of Finance of Russia

“Objections to the act of tax audit must be submitted in writing. They can be accompanied by documents that confirm the validity of the objections. In addition, supporting documents can be submitted to the tax office and separately from objections within a pre-agreed deadline. Send objections and documents to the inspectorate whose employees conducted the inspection. This is stated in paragraph 6 of Article 100 of the Tax Code.”

What letters of the Ministry of Finance to bring in objections to the inspection report:
It is safer to be guided by those letters of the Ministry of Finance that are addressed to your company. A reliable option would be the explanations posted on the official website of the Federal Tax Service of Russia (nalog.ru) for mandatory use. Of course, there is a provision in the Tax Code of the Russian Federation obliging tax officials to be guided by written explanations from the Ministry of Finance on the application of tax legislation (subclause 5, clause 1, article 32 of the Tax Code of the Russian Federation). However, in the ministry itself, it was repeated more than once: this provision of the Tax Code of the Russian Federation does not require the tax authorities to be guided by absolutely all the explanations. The fact that the clarification is mandatory should be stated in the letter itself. But letters addressed to other companies can also play a role as an additional argument.

You can also pick up examples from judicial practice: decisions of the Supreme Court, decisions of arbitration courts. Copies of the referenced documents must be attached to the objections.

Objections to the act can be signed either by the head of the company or by another employee by proxy. For example, the chief accountant.

Objection to the act of a cameral tax audit on 6-personal income tax

Tax authorities send companies 6-NDFL inspection reports. In them, the tax authorities report, for example, that the company was late with payment of personal income tax, give periods when the organization transferred the tax at the wrong time. For this, a fine is imposed - 20 percent of the late tax (Article 123 of the Tax Code of the Russian Federation).

Sometimes companies that have not violated the deadlines for tax payments are mistakenly included in the sample of personal income tax debtors. The FTS program does not always correctly compare the terms from section 2 of the calculation of 6-personal income tax and payment orders. If you are sure that personal income tax was paid on time, you need to inform the tax authorities about this.

Prepare written objections to the act of a desk tax audit on 6-personal income tax in free form. In it, tell us why you do not agree with the fine from the act. You have a month for this after the date when you received the act in person, by mail or through a special operator (clause 6 of article 100 of the Tax Code of the Russian Federation).

Sample objection to the act of tax audit on 6-personal income tax

To file objections to the tax authorities, use our sample, which is located below. You can download a sample document from the link below. It's free.

Objections to the act of tax audit on the calculation of 6-NDFL (sample)

How to make applications

A copy of each document must be certified separately, and not the filing as a whole (letter of the Ministry of Finance of Russia dated October 29, 2014 No. 03-02-07/1/54849). This still applies to absolutely all documents - both single-page and multi-page.

Single page documents. It is safer to certify each of the one-page documents separately. If the company does not have time to prepare copies, you can ask for an extension of the deadline for their submission.

But this fine can be canceled in court, since there is no liability for incorrect certification of documents in the legislation (decree of the Federal Antimonopoly Service of the Central District of November 1, 2013 in case No. A54-8663 / 2012).

Multipage Documents. A copy of a document consisting of several pages, the company has the right to certify with one inscription. It is not necessary to certify each sheet of a copy (letters of the Ministry of Finance of Russia dated August 7, 2014 No. 03-02-RZ / 39142, the Federal Tax Service of Russia dated September 13, 2012 No. AC-4-2 / 15309). For example, a copy of a multi-page contract can be generated as a binder. And make one general certification inscription on it. But in this case, all sheets of a multi-page document must be sewn together with a thread and numbered.

A certification record can be made in two ways: on the reverse side of the last sheet in a bundle or on a separate sheet.

Where and how to submit objections to the act of tax audit

Written objections must be sent to the inspectorate that conducted the inspection and drew up the act (clause 6, article 100 of the Tax Code of the Russian Federation). Objections can be filed personally by the head of the company or its representative on the basis of a power of attorney to the office of the inspectorate or the window for receiving documents (Articles 27, 29 of the Tax Code of the Russian Federation).

What are the consequences of filing objections

Follow-up after objection

When filing objections, it is important to take into account that this may provoke additional tax control measures (clause 6, article 101 of the Tax Code of the Russian Federation). In this case, it becomes necessary to extend the time for consideration of the audit materials. The term for carrying out additional measures should not exceed the total period for consideration of the audit materials, taking into account its extension - 10 working days and one more month.

Accordingly, a decision based on the results of the audit will be made taking into account new information obtained during additional activities.

Additional activities may include:

requesting documents from the company or its counterparties;
interrogation of a witness;
conducting an examination.

A specific deadline has been set for this: no later than two days before consideration. The company is required to submit an application for familiarization with the materials. If such a declaration is not submitted in a timely manner, the inspectors may not take the initiative.

Of course, in its clarifications, the Federal Tax Service of Russia advises its subordinates to familiarize the company with the materials of additional events in any case. After all, otherwise the taxpayer will be able to cancel the decision made on the basis of the results of the audit, on formal grounds.

It is beneficial for the company. Indeed, sometimes inspectors do not even offer companies to familiarize themselves with the materials of additional events. And sometimes only a couple of hours are given to study several hundred pages, effectively depriving the company of the opportunity to study all the details and submit objections.