Type of tax audit. Unlike a desk tax audit, it is carried out, as a rule, at the location of the taxpayer and on the basis of the decision of the head (deputy head) of the tax inspectorate.

Limitations associated with on-site tax audits

The Tax Code of the Russian Federation establishes restrictions for tax authorities related to conducting on-site tax audits.

There are six such restrictions:

1) restrictions on the location of the inspection: the inspection is carried out on the territory (premises) of the taxpayer. If the taxpayer does not have the opportunity to provide premises for conducting an on-site tax audit, an on-site tax audit may be carried out at the location of the tax authority;

2) restrictions on the number of checks:

tax authorities do not have the right to conduct two or more on-site tax audits on the same taxes for the same period;

tax authorities do not have the right to conduct more than two on-site tax audits in relation to one taxpayer during a calendar year, except for cases where a decision is made on the need to conduct an on-site tax audit of the taxpayer in excess of the specified limit.

3) restrictions on the inspection period: as part of the inspection, a period not exceeding three calendar years preceding the year in which the decision to conduct the inspection was made;

4) restrictions on independent inspection of branches or representative offices:

the tax authority does not have the right to conduct two or more on-site tax audits on the same taxes for the same period in relation to a branch or representative office;

the tax authority does not have the right to conduct more than two on-site tax audits in relation to one branch or representative office of the taxpayer within one calendar year;

5) restrictions on the duration of the inspection: the inspection cannot last more than two months. This period may be extended to four months, and in exceptional cases - to six months;

6) monitoring the compliance of prices applied in controlled transactions with market prices cannot be the subject of an on-site inspection.

Deadline for conducting an on-site tax audit

As a general rule, an on-site tax audit of an organization cannot last more than two months. This period is calculated from the day the decision to conduct an on-site tax audit is made and until the day the inspection authorities draw up a certificate of the audit.

However, by decision of the head (deputy head) of the Federal Tax Service for a constituent entity of the Russian Federation, the total period of an on-site tax audit may be extended to four, and in exceptional cases - to six months.

The list of grounds for which the deadline for an on-site tax audit may be extended is open.

These are, in particular:

a large number of documents that need to be checked;

long duration of the audit period;

a large number of auditable taxes;

untimely submission by the audited organization of documents requested for verification;

the audited organization has separate divisions.

An on-site tax audit may be suspended by decision of the head (deputy head) of the Federal Tax Service in the following cases:

to request documents (information) about the organization being inspected from its counterparties and other persons;

to conduct an examination;

to receive information from foreign government bodies within the framework of international treaties of the Russian Federation;

for translation into Russian of verified documents drawn up in a foreign language.

During the period of suspension of an on-site tax audit, inspectors do not have the right to demand that an organization submit documents or carry out any actions on its territory (premises).

The documents required by the Federal Tax Service before the suspension of the on-site tax audit must be submitted within the time period specified in the request.

The Federal Tax Service may suspend an on-site tax audit more than once. In this case, the total period of suspension of an on-site tax audit for any reason cannot exceed six months.

Thus, the maximum period for an on-site tax audit of an organization, taking into account extensions and suspensions, may be 12 months.

Methods for conducting an on-site tax audit

An analysis of the rights and obligations of tax authorities allows us to define the tax audit method as a method or a set of techniques by which tax authorities determine whether the taxpayer complied with the legislation on taxes and fees during the audited period.

There are 2 methods of on-site tax audit:

Solid

Selective

As a rule, tax authorities use a comprehensive audit method, since decisions based on the results of random audits may be invalidated.

During the application of the continuous method, the tax authority checks, establishes, requests, and examines all documentation (primary documents, order journals, general ledger, purchase ledger and sales ledger, invoice journal, income and expense journal, payment orders, tax returns , business agreements, etc.) of the taxpayer for all tax periods covered by the audit.

In particular, tax officials:

1. Checked:

does the taxpayer keep records;

availability of documents from the taxpayer required by law;

the fact of submitting reports to the tax authorities.

2. Installed:

whether the taxpayer has chosen the correct taxation regime for the type of activity;

facts with which the Tax Code of the Russian Federation connects the emergence of an obligation to pay taxes;

compliance by the taxpayer with the requirements of legislation on taxes and fees.

3. Required:

taxpayer additional documents and necessary explanations;

documents about the taxpayer from third parties, organizations, contractors of the taxpayer;

4. Researched:

the correctness of the documents and the presence of the necessary details in them;

accuracy and completeness of document recording;

the correctness of the taxpayer’s determination of the taxable object, tax base, etc.;

completeness and correctness of tax calculation, as well as timeliness, completeness and correctness of its payment to the appropriate budget;

timeliness and accuracy of reporting to the tax authority.

Documents are analyzed and compared, among other things, with documents received from third-party organizations and contractors of the taxpayer.

Records from primary documents are compared with records from accounting and tax accounting and reporting.

A conclusion is made about the presence or absence of a tax offense.

If facts of a tax offense are revealed, the event and elements of the offense are established, an evidence base is formed, and additional taxes and penalties are assessed.

When conducting an on-site tax audit, only part of the documents for certain tax (reporting) periods are checked using a selective method. Violations of a systematic nature are identified, which are extended by the tax authority to the remaining tax periods.

The choice of method depends on the period being audited, the taxes being audited, the volume of activity of the taxpayer and the number of inspectors.

Types of on-site tax audit

On-site inspections are:

complex and thematic;

planned and unplanned.

During a thematic on-site tax audit, the audit is carried out for one tax. During a comprehensive on-site tax audit, the audit is carried out on several taxes.

Both comprehensive and thematic inspections are carried out using continuous or selective methods.

Completion of on-site tax audit

On the last day of an on-site tax audit, the inspector is obliged to draw up a certificate of the audit, which records the subject of the audit and the timing of its conduct, and hand it over to the taxpayer or his representative.

Thus, the fact of completion of the on-site tax audit is recorded by a certificate. The end date of the inspection must coincide with the date the certificate was prepared. At the same time, the day the certificate is delivered to the taxpayer may differ from the day it was drawn up, which does not change the end date of the audit.

The certificate is signed by all authorized persons.

The tax authority, after drawing up a certificate of the audit, must stop activities for this on-site tax audit.

Registration of the results of an on-site tax audit

The Tax Code of the Russian Federation establishes rules for preparing an on-site tax audit, which the tax authority must comply with.

It is not enough for tax officials to establish the facts of a tax offense; it is necessary to correctly document the identified violations.

Thus, based on the results of an on-site tax audit, within two months from the date of drawing up a certificate of an on-site tax audit, authorized officials of the tax authorities must draw up a tax audit report in the prescribed form.

Based on the results of an on-site tax audit of a consolidated group of taxpayers, a tax audit report is drawn up within three months from the date of drawing up a certificate of the on-site tax audit.

Thus, the results of the on-site tax audit are consolidated in the corresponding act, which is drawn up both in the event of detection of violations of the legislation on taxes and fees, and in the absence of such.

Contents of the on-site tax audit report

The on-site tax audit report, like any official document, must be drawn up in the prescribed form.

There are three main requirements for the content of the act:

1) the act is drawn up on paper, in Russian and has continuous page numbering.

Blots, erasures and other corrections are not allowed in the act, with the exception of corrections agreed upon and certified by the signatures of the inspector and the person being inspected (his representative).

If it is necessary to use abbreviated names and generally accepted abbreviations in the text of the act, upon first use, the corresponding phrase is given in full, while its abbreviated name or abbreviation used further in the text is indicated in brackets;

2) on-site tax audit report:

• must contain a systematic presentation of documented facts of violations of the legislation on taxes and fees and other significant circumstances identified during the inspection process, or an indication of the absence thereof, as well as conclusions and proposals of inspectors to eliminate the identified violations and links to articles of the Tax Code of the Russian Federation providing for responsibility for identified tax violations;
• should not contain subjective assumptions of inspectors that are not based on sufficient evidence;

3) the act must consist of three parts: introductory, descriptive and final.

Signing an on-site tax audit report

After drawing up, the tax audit report is signed by the persons who conducted the relevant audit and the person in respect of whom this audit was carried out (his representative).

When conducting a tax audit of a consolidated group of taxpayers, the tax audit report is signed by the persons who conducted the relevant audit and the responsible member of this group (his representative).

Delivery of the on-site tax audit report

The completed and signed on-site tax audit report is handed over to the person in respect of whom the tax audit was carried out.

The tax audit report, within five days from the date of this act, must be delivered to the person in respect of whom the audit was carried out, or his representative against signature, or transferred in another way indicating the date of its receipt by the specified person (his representative).

When conducting a tax audit of a consolidated group of taxpayers, the tax audit report is handed over to the responsible participant of the consolidated group of taxpayers within 10 days from the date of this act.

As a rule, tax authorities do not take measures to deliver the inspection report to the person in respect of whom the inspection was carried out, but are limited to sending it by mail.

Actions of the taxpayer after receiving the on-site tax audit report

The Tax Code of the Russian Federation determines the actions of a taxpayer that he has the right to carry out after receiving an on-site tax audit report.

Thus, the person in respect of whom a tax audit was carried out (his representative), in case of disagreement with the facts set out in the tax audit report, as well as with the conclusions and proposals of the inspectors, within 15 days from the date of receipt of the tax audit report, has the right to submit to the relevant tax authority to submit written objections to the said act as a whole or to its individual provisions.

On-site tax audit: details for an accountant

• About the “depth” of a repeated on-site tax audit

  89 Tax Code of the Russian Federation. A repeated on-site tax audit of a taxpayer is an audit conducted independently... . 1). When conducting a repeat on-site tax audit, the period can be checked, not... through a desk audit. So, the on-site tax audit will not be repeated in relation to... . The period inspected during a repeated on-site tax audit may exceed three calendar... its submission within the framework of the corresponding on-site tax audit verifies the period for which...

• What is an on-site tax audit?

  Peneus; seizure of a bank account; appointment of an on-site tax audit. It is necessary to carefully check counterparties and... on-site audit The decision to conduct an on-site tax audit is made by the head (deputy head) ... provided in a properly documented form. An on-site tax audit is carried out directly on the territory of the taxpayer... exactly the required documents are almost impossible. On-site tax audits can be repeatedly scheduled and suspended...

• 5 taxpayer mistakes during an on-site tax audit

  A collection similar to... can already be published on the rules of taxpayer conduct during an on-site tax audit. A collection similar to... No. 2. Give everything or nothing An on-site tax audit is not only a check of your...

• Interview with an official: on-site tax audit

  Reason for ordering an on-site tax audit? Answer: The reason for ordering an on-site tax audit may be: ... taxpayers for an on-site tax audit? Answer: The selection of taxpayers for an on-site tax audit is carried out by... deadlines for providing documents requested during an on-site tax audit? What to do if the quantity... Question: How long can an on-site tax audit take? Answer: An on-site tax audit of an organization cannot last more than...

• Objections to an on-site tax audit report: Procedure for drawing up and submitting

  A certificate of the on-site tax audit is drawn up, and based on the results of the on-site tax audit, the consolidated group... may not agree with the results of the on-site tax audit. Important! Failure to comply with the pre-trial procedure for appeal... Russian Federation). Registration of an objection to an on-site tax audit report using the legally established form for registration... @). Deadlines for consideration of objections to the on-site tax audit report Written objections to the tax...

• Waiver of VAT benefits and tax refund

  Reimbursing the amount of VAT based on the results of an on-site tax audit does not entail legal consequences nor... I agreed with this statement, since: an on-site tax audit provides for broader powers of the tax...

It is also noted that only 0.18% of organizations are covered by on-site tax audits... 1 thousand taxpayers are faced with on-site tax audits. Does this mean that... To make a decision on conducting an on-site tax audit, a risk-based approach is used. For example... the level of tax burden... may serve as a signal criterion for conducting an on-site tax audit. Table 2. Coverage of enterprises by on-site tax audits for 2010-2018. If...

• Review of legal positions on taxation issues reflected in judicial acts of the Constitutional Court and the Supreme Court of the Russian Federation in the first quarter. 2018

  Unjustified tax benefit. During an on-site tax audit of an entrepreneur, the inspectorate revealed the fact of interdependence... of the qualifications of the taxpayer's activities within the framework of an on-site tax audit, the taxpayer has the right to submit... restrictions on the depth of a repeat on-site tax audit in the situation under consideration. The taxpayer did not... regarding the entrepreneur, the tax authority conducted an on-site tax audit, based on the results of which a decision was made...

• Practice of the Supreme Court of the Russian Federation on tax disputes for February 2017

  And fines accrued based on the results of an on-site tax audit, using civil law norms... of the Khoroshevo-Mnevniki district) + Based on the results of an on-site tax audit, the inspectorate, having established the right to deduct... a situation in which the decision on an on-site tax audit does not entail no legal consequences...

• New rules for conducting tax audits

  The right to conduct two or more on-site tax audits for the same... period, which has already been the subject of an on-site tax audit. AC drew attention to this...

• Tax decisions of the Judicial Collegium for Economic Disputes (2018 practice)

  Sold to a related party, based on the results of an on-site tax audit, is illegal. The difference is the limitation applied by the taxpayer in terms of the depth of conducting a repeat on-site tax audit in the situation under consideration. The taxpayer... the circumstances related to the appointment of a repeat on-site tax audit, the courts left without appropriate... qualification of the taxpayer's activities within the framework of an on-site tax audit, does not mean the loss of the opportunity to provide...

• The court did not recognize the costs. Is it possible to improve the situation? Supreme Court opinion

  Money. On-site tax audit and the first case The Tax Inspectorate conducted an on-site tax audit on all... excluding the data entered as a result of the on-site tax audit, which was the subject of consideration by the arbitration courts... of the body issued based on the results of the initial on-site tax audit, the tax authority, checking the updated data... created the possibility of canceling (challenging) the results of an on-site tax audit (recognized by the courts in the contested part...

• New approaches to tax control activities

  Desk inspections; changing the subject of a repeated on-site tax audit based on an updated tax return... desk audits; changing the subject of a repeated on-site tax audit based on an updated tax return... . It is also proposed to change the subject of the repeated on-site tax audit based on the updated tax return... .2010 No. 8163/09 as the subject of the repeated on-site tax audit, appointed due to the submission by the taxpayer after...

• Practice of the Supreme Court of the Russian Federation on tax disputes for March 2018

  Sold to a related party, based on the results of an on-site tax audit, is illegal. The difference is the limitation applied by the taxpayer in terms of the depth of conducting a repeat on-site tax audit in the situation under consideration. The taxpayer does not... its submission within the framework of the relevant on-site tax audit is checked for the period for which it is presented... the circumstances associated with the appointment of a repeat on-site tax audit, the courts left without the appropriate legal...

• Practice of the Supreme Court of the Russian Federation on tax disputes for April 2018

  The accrual of disputed amounts based on the results of an on-site tax audit is legal. Tax liability Determination... of a tax return submitted after an on-site tax audit, they could not participate in the formation... of the amount of tax accrued based on the results of an on-site tax audit until the end of the desk tax audit... increased expenses taking into account the results of an on-site tax audit , in addition, the Taxpayer did not have...

Tax audits of taxpayers, fee payers and tax agents are one of the main forms of tax control. Art. 87 of the Tax Code of the Russian Federation provides for the following types of tax audits:

1. desk tax audits;

2. on-site tax audits.

The purpose of desk and field tax audits is to monitor compliance by a taxpayer, fee payer or tax agent with legislation on taxes and fees.

Desk tax audit (Art. 88 Tax Code of the Russian Federation ) is carried out at the location of the tax authority on the basis of tax returns and documents submitted by the taxpayer. This audit is carried out by authorized officials of the tax authority in accordance with their official duties. The duration of the desk audit is three months from the date the taxpayer submits the tax return and other documents necessary for calculating taxes.

If errors are identified in filling out documents or contradictions between the information in the documents submitted for calculating taxes, the taxpayer:

1. it is proposed to make the necessary corrections to the tax reporting within the established period;

2. a demand for payment of tax and penalties is sent if, based on the results of a desk audit, underpayments of taxes are revealed.

If violations are detected in the preparation of declarations, the tax authorities draw up a report within 10 days.

On-site tax audit (Art. 89 Tax Code of the Russian Federation ) is carried out on the basis of a decision of the head of the tax authority or his deputy.

The decision to conduct an on-site tax audit must contain the following information:

Ø full and abbreviated name or last name, first name, patronymic of the taxpayer;

Ø the subject of the audit, that is, taxes, the correctness of calculation and payment of which is subject to verification;

Ø periods for which the audit is carried out;

Ø positions, surnames and initials of the tax authority employees who are entrusted with carrying out the audit.

The place of inspection is the taxpayer's premises. If the taxpayer being audited cannot provide the inspectors with premises, then an on-site tax audit can be carried out at the location of the tax authority.

The subject of an on-site tax audit is the correctness of calculation and timely payment of taxes.

An on-site tax audit in relation to one taxpayer can be carried out on one or several taxes at once. It is not allowed to conduct two or more audits on the same taxes for the same period. A repeated on-site audit of a taxpayer is possible by decision of higher tax authorities on the basis of a reasoned resolution of this body.

Re-inspection is carried out for three reasons:

1. in order to control by a higher tax authority the activities of the lower authority that conducted the audit;

2. by the same tax authority on the basis of a decision of its head - in the event that the taxpayer submits an updated tax return, which indicates the amount of tax in an amount less than that previously declared;

3. in connection with the reorganization or liquidation of the organization.

An on-site tax audit covers a period not exceeding three calendar years preceding the year in which the decision to conduct it was made.

As a general rule, an on-site tax audit cannot last more than two months. For certain reasons, this period can be extended to four months, and in exceptional cases - up to six.

The calculation of the period for an on-site tax audit begins from the day the decision on its appointment is made and until the day the certificate of the audit is drawn up. At the same time, tax legislation allows for an extension of the deadline for conducting an on-site tax audit. Such an extension may be due to:

1. requesting from the taxpayer and other sources the documents necessary to conduct the audit;

2. carrying out examinations;

3. translation of documents into Russian.

However, the period for extending the inspection is also limited in time and cannot exceed 6 months.

The suspension and resumption of an on-site tax audit is formalized by a corresponding decision of the head (deputy head) of the tax authority conducting the said audit.

During the on-site inspection, officials may:

Ø inspection (survey) of production, warehouse, retail and other premises and territories used for generating income ( Art. 92 Tax Code of the Russian Federation );

Ø requesting documents ( Art. 93 Tax Code of the Russian Federation );

Ø checking cash flow and monetary documents;

Ø inventory of the taxpayer’s property;

Ø examination (Article 95 of the Tax Code of the Russian Federation), etc.

If the officials carrying out the inspection have reason to believe that documents evidencing the commission of an offense may be destroyed, hidden, or changed by the taxpayer, they have the right to seize these documents ( Art. 94 Tax Code of the Russian Federation ).

Any individual who may be aware of any circumstances relevant to the implementation of tax control may be called to testify as a witness. In necessary cases, a specialist who is not interested in the outcome of the case is invited to participate in the inspection on a contractual basis.

When carrying out actions in the tax process, these actions and their results must be documented in protocols (Article 99 of the Tax Code of the Russian Federation).

The protocol must indicate

1. its name;

2. place and date of execution of a specific action;

3. start and end time of the action;

4. position, surname, name, patronymic of the person who compiled the protocol;

5. last name, first name, patronymic of each person who participated in the action or was present during it, and, if necessary, his address, citizenship;

7. facts and circumstances significant to the case identified during the execution of the action.

Depending on the questions covered, a distinction is made between comprehensive and thematic inspections.

Due diligence covers issues of correct calculation and payment of all taxes paid by the taxpayer. During this audit, all accounts of the enterprise that play a role in the formation of tax obligations are subject to audit.

At thematic review questions of the correctness of calculation of certain types of taxes and other obligatory payments are studied.

On the last day of an on-site tax audit, the inspector is required to draw up a certificate and hand it to the taxpayer. In case of evasion of receiving the certificate, it is sent to the taxpayer by registered mail.

The results of the on-site tax audit are documented in a document. This act must be prepared and sent to the taxpayer within two months from the date of issuance of a certificate confirming the completion of the on-site tax audit.

The tax audit report shall indicate:

1. documented facts of tax violations, if any;

2. conclusions and proposals of inspectors to eliminate identified violations.

The act must be signed by the parties. If the taxpayer refuses to sign, the inspection inspector makes a corresponding note in the report. The tax audit report will be handed over to the head of the taxpayer organization or individual entrepreneur (against signature, sent by registered mail).

If the taxpayer does not agree with the results of the audit set out in the report, he must, within 15 days from the date of receipt of the report, send his objections to the tax authority in writing, attaching the necessary documents.

The inspection materials, the report drawn up based on the results of the inspection, and the objections of the person being inspected are considered by the head of the tax authority or his deputy. The taxpayer is duly notified of the place and time of this consideration. In the event of failure of the person being inspected to appear, the proceedings on the case are not suspended.

Based on the results of consideration of the tax audit materials, a decision is made to prosecute for committing a tax offense or to refuse to prosecute. A copy of it is handed over to the person (representative) against a receipt or transferred in another way indicating the date of receipt.

The decision to prosecute is subject to execution from the date of its entry into force. Based on the decision, the violator of the tax legislation is sent a demand to pay the tax (fee), the corresponding penalties, as well as a fine.

Questions for self-control of mastering the topic

1. The purpose and objectives of tax control.

2. The procedure for registering individuals and legal entities with the tax authorities

3. Tax return: its contents, amendments to the tax return and the procedure for its submission.

4. Types of audits carried out by tax authorities. The goals and objectives of these checks.

5. Registration of tax audit results.

6. The procedure for considering cases of tax violations.

7. Appealing the decision of the tax authority to hold the taxpayer accountable for a tax offense.

8. Consideration of cases and execution of decisions on the collection of tax sanctions.

Topic 5. Emergence and fulfillment of the obligation to pay taxes and fees

5.1. General issues regarding the emergence and fulfillment of obligations to pay taxes and fees.

The emergence of an obligation to pay taxes and fees, as well as the fulfillment of this obligation, is regulated by Chapter 8 of the Tax Code of the Russian Federation ( Article 44 – 60 Tax Code of the Russian Federation ).

In general, the emergence and fulfillment of the obligation to pay taxes and fees is implemented as follows and in the following sequence:

1. The emergence of an obligation to pay a tax or fee on the grounds established by tax legislation.

2. Calculation of the tax or fee payable, as well as its declaration.

3. Independent fulfillment by the taxpayer of the obligation to pay a tax or fee.

4. Compulsory fulfillment of the obligation to pay a tax or fee in the event of failure by the taxpayer to independently fulfill this obligation:

4.2. ensuring the fulfillment of the obligation to pay taxes and fees.

5. Termination of fulfillment of the obligation to pay taxes and fees on the grounds established by the legislation on taxes and fees.

5.2. The emergence of an obligation to pay taxes and fees, its change and termination

All nuances relating to the calculation and payment of taxes are subject to control by the tax authorities. Federal Tax Service employees have many tools in their hands that allow them to carefully monitor compliance with legislation in the field of taxes and fees, relying on various forms of tax audits.

Due to the fact that the main document regulating the actions of tax authorities is the Tax Code of the Russian Federation, we will consider what types of tax audits are provided for by the Tax Code of the Russian Federation.

Tax audits, their types and procedure

Tax law distinguishes different types of tax audits. Moreover, each individual type involves different methods of tax audits.

Depending on whether the audit is planned by the tax authorities or carried out spontaneously, tax audits are of two types: scheduled and unscheduled.

Scheduled inspections are carried out in accordance with the schedule approved by the Federal Tax Service inspection. At the same time, tax authorities do not have the obligation to officially publish this schedule and make its data publicly available.

Unscheduled inspections are carried out on the basis of court decisions, instructions from authorized bodies, as well as receiving information about violations of tax legislation.

Another criterion that allows us to determine what types of tax audits there are is the location where they are conducted. At the same time, the types of tax audits are desk and field audits.

What are desk tax audits?

Desk tax audits are aimed at monitoring compliance with tax legislation and are carried out directly on the territory of the Federal Tax Service inspection. The essence of this control method is the audit of submitted declarations and other documents confirming the fulfillment of the duties of taxpayers and/or tax agents. A desk audit is mandatory for all declarations submitted to the inspection.

Based on clause 1 1 art. 88 of the Tax Code of the Russian Federation, if a taxpayer interacts with the Federal Tax Service inspection through tax monitoring, then it is prohibited to conduct desk audits during this period, with the exception of certain cases:

1. Termination of tax monitoring early;
2. Filing a VAT return for tax refund;
3. Submitting a “clarification” with an understatement of tax for transfer to the budget;
4. If during the period under review the contract for monitoring has not yet been concluded.

A desk audit of documents of companies and entrepreneurs is carried out by a tax official within three months from the date of submission of the declaration to the inspectorate. This does not require special permission from the senior management of the Federal Tax Service.

If during the audit, errors or inconsistencies are identified between the documents available to the tax authorities, they have the right to require the taxpayer to provide an explanation in writing. In order to resolve a controversial situation as quickly as possible, the accountant can, in addition to an explanatory note, transfer to the inspector the tax and accounting registers that substantiate the information included in the tax return.

In cases where the explanations submitted by the taxpayer are not satisfactory to the inspector, in accordance with Art. 31 of the Tax Code of the Russian Federation, the head of the organization may be summoned to personally explain the situation.

If violations are detected in relation to the payer of taxes and fees, a report on the results must be drawn up.

Essence and methods of on-site tax audit

The most difficult types of tax audits for taxpayer accounting are on-site audits. Unlike a desk inspection, an on-site inspection requires permission from the head of the Federal Tax Service inspection or his deputy. The period subject to verification is limited to three years and may affect one or several taxes.

In general, an on-site audit should not last more than two months, but if circumstances arise, the period can be extended to six months.

There are such methods of conducting an on-site tax audit as a complete and selective on-site audit. A complete audit is used most often by tax authorities and involves an analysis of all available company documentation for the periods subject to audit.

When conducting a selective audit, only part of the documents is examined. This method is mainly used to identify systematic violations in tax accounting.

An on-site inspection may also affect the inventory of the taxpayer’s property and inspection of warehouse and production premises.

Based on the results of the on-site inspection, authorized employees draw up a certificate of results. If the results of the audit do not satisfy the head of the organization, and he intentionally refuses to receive a certificate, Federal Tax Service employees must send the final document by registered mail.

The purpose and types of tax audits are determined by employees of tax control authorities independently in each specific situation.

All entrepreneurs periodically face inspections carried out by various inspection organizations - Rospotrebnadzor, Sanitary and Epidemiological Station, Labor Inspectorate, Fire Supervision, Committee for the Protection of Consumer Rights, etc. and so on. There are a lot of inspectors, and perhaps this makes sense, because unscrupulous entrepreneurs, let’s not lie, also happen. But how can honest workers protect themselves from the arbitrariness of officials and lovers of easy money with a “crust”? In the huge mass of laws that protect citizens and consumers, is there a law that protects those who are trying to earn an honest living with their labor? There is such a law - Federal Law “On PROTECTION OF THE RIGHTS OF LEGAL ENTITIES AND INDIVIDUAL ENTREPRENEURS IN THE EXERCISE OF STATE CONTROL (SUPERVISION) AND MUNICIPAL CONTROL” No. 294-FZ of December 26, 2008 (link).

In this article we will try to briefly, but at the same time in sufficient detail and clearly, display all the rights and obligations of inspectors and auditees, based solely on the current law. All numbers of articles, parts, paragraphs and subparagraphs given below are excerpts from Law No. 294-FZ. Law citations are highlighted in italics.

1. Types of checks.

First, let's figure out what kind of checks there are. They differ in duration - planned And unscheduled, - and by method – documentary And visiting.

1.1. Scheduled checks.

Article 9.Organizing and conducting a scheduled inspection

1. The subject of a scheduled inspection is compliance by a legal entity or an individual entrepreneur in the process of carrying out activities with mandatory requirements and requirements established by municipal legal acts, as well as compliance of the information contained in the notification of the commencement of certain types of business activities with mandatory requirements.

3. Scheduled inspections are carried out on the basis of annual plans developed by state control (supervision) bodies and municipal control bodies in accordance with their powers.

Everything is clear here. Important information for us is contained in Part 2 of Article 9.

2. Scheduled inspections are carried out no more often than once every three years.

Part 8 of Article 9 describes in more detail after what events 3 years must pass for a business entity to be included in the scheduled inspection.

8. The basis for including a scheduled inspection in the annual plan for conducting scheduled inspections is the expiration of three years from the date of:

1. state registration of a legal entity, individual entrepreneur;
2. completion of the last scheduled inspection of a legal entity, individual entrepreneur;
3. the beginning of a legal entity or individual entrepreneur carrying out entrepreneurial activities in accordance with the notification submitted to the federal executive body authorized by the Government of the Russian Federation in the relevant area on the commencement of certain types of entrepreneurial activities in the case of performing work or providing services that require the submission of the specified notification.

The procedure for drawing up plans for annual inspections is also described in great detail in the law. We will not provide a complete description of this process here; we will display only some parts of Article 9.

5. The annual plan for conducting scheduled inspections, approved by the head of the state control (supervision) body or municipal control body, is brought to the attention of interested parties by posting it on the official website of the state control (supervision) body or municipal control body on the Internet or in any other accessible way.

The General Prosecutor's Office of the Russian Federation forms an annual consolidated plan for conducting scheduled inspections and posts it on the official website of the General Prosecutor's Office of the Russian Federation on the Internet by December 31 of the current calendar year. 7.

7.2. Federal executive authorities authorized to exercise federal state control (supervision), before December 31 of the year preceding the year of scheduled inspections, draw up annual plans for conducting scheduled inspections in the relevant field of activity, including information on approved annual plans for conducting scheduled inspections submitted by territorial bodies of the state control (supervision) specified in part 7.1 of this article. Annual plans for conducting scheduled inspections are posted by federal executive authorities on their official websites on the Internet, with the exception of information the free distribution of which is prohibited or limited in accordance with the legislation of the Russian Federation.

Those. schedules of scheduled inspections are publicly available from the end of the year preceding the scheduled inspections. They can be viewed on the official websites of regional inspection organizations, executive authorities, and you can also check yourself on the official website of the Prosecutor General's Office.(http://plan.genproc.gov.ru/plan2012/)

1.2. Unscheduled inspections.

Article 10.Organizing and conducting an unscheduled inspection

1. The subject of an unscheduled inspection is compliance by a legal entity or an individual entrepreneur in the process of carrying out activities with mandatory requirements and requirements established by municipal legal acts, compliance with orders of state control (supervision) bodies, municipal control bodies, taking measures to prevent harm to the life and health of citizens, harm to animals, plants, the environment, to ensure the security of the state, to prevent the occurrence of emergencies of a natural and man-made nature, to eliminate the consequences of causing such harm.

Pay attention to part 2 of article 10, which defines grounds for conducting an unscheduled inspection.

2. The basis for conducting an unscheduled inspection is:

1) expiration of the deadline for execution by a legal entity, individual entrepreneur of a previously issued order to eliminate the identified violation of mandatory requirements and (or) requirements established by municipal legal acts;

2) receipt by state control (supervision) bodies, municipal control bodies of appeals and applications from citizens, including individual entrepreneurs, legal entities, information from state authorities, local governments, from the media about the following facts:

c) violation of consumer rights (in the case of appeals from citizens whose rights have been violated);

3) order (instruction) of the head of the state control (supervision) body, issued in accordance with the instructions of the President of the Russian Federation, the Government of the Russian Federation and on the basis of the request of the prosecutor to conduct an unscheduled inspection as part of supervision over the implementation of laws on materials and appeals received by the prosecutor's office.

Those. An unscheduled inspection cannot be carried out simply at the request of the inspection body. To conduct such an inspection there must be certain grounds - either the period for eliminating violations under the previous inspection has expired, or at the request of the prosecutor, or at the request of citizens, for whom there are also certain restrictions defined in Part 3 of Article 10.

3. Appeals and statements that do not allow identifying the person who applied to the state control (supervision) body, municipal control body, as well as appeals and statements that do not contain information about the facts specified in part 2 of this article, cannot serve as a basis to conduct an unscheduled inspection.

An unscheduled inspection is carried out in the same way as a scheduled one.

4. An unscheduled inspection is carried out in the form of a documentary inspection and (or) an on-site inspection in the manner established, respectively, by Articles 11 and 12 of this Federal Law.

Part 5 of Article 10 is very important and interesting for us.

5. An unscheduled on-site inspection of legal entities and individual entrepreneurs can be carried out on the grounds specified in subparagraphs “a” and “b” of paragraph 2 of part 2 of this article by state control (supervision) bodies, municipal control bodies after agreement with the prosecutor's office at the place of activity of such legal entities and individual entrepreneurs.

Those. unscheduled inspections based on:

a) the emergence of a threat of harm to the life and health of citizens, harm to animals, plants, the environment, cultural heritage sites (historical and cultural monuments) of the peoples of the Russian Federation, the security of the state, as well as the threat of natural and man-made emergency situations;

b) causing harm to the life and health of citizens, harm to animals, plants, the environment, cultural heritage sites (historical and cultural monuments) of the peoples of the Russian Federation, state security, as well as the occurrence of natural and man-made emergencies;

may be carried out only with the approval of the prosecutor's office! For an inspection due to the expiration of the period for eliminating violations under a previous inspection, in the event of a violation of consumer rights and at the request of the prosecutor, approval from the prosecutor's office is not required. But in these cases, with the exception of violation of consumer rights, the inspected party must be notified 24 hours in advance about an unscheduled inspection!

16. A legal entity or individual entrepreneur is notified of an unscheduled on-site inspection, with the exception of an unscheduled on-site inspection, the grounds for which are specified in paragraph 2 of part 2 of this article, by the state control (supervision) body, the municipal control body at least twenty-four hours before start its implementation in any available way.

There are also very critical situations when a warning about an unscheduled inspection is not required, but I hope this will not affect us.

17. If, as a result of the activities of a legal entity or individual entrepreneur, harm has been caused or is being caused to the life, health of citizens, harm to animals, plants, the environment, state security, and also emergency situations of a natural and man-made nature have arisen or may arise, prior notification of legal individuals and individual entrepreneurs are not required to initiate an unscheduled on-site inspection.

1.3. Documentary checks.

We learned that inspections can be planned or unplanned (scheduled and unscheduled). Both are carried out either in the form of a documentary inspection or in the form of an on-site inspection. First, let's find out what a documentary check is.

Article 11. Documentary verification

1. The subject of a documentary check is the information contained in the documents of a legal entity, individual entrepreneur, establishing their organizational and legal form, rights and obligations, documents used in the implementation of their activities and related to their fulfillment of mandatory requirements and requirements established by municipal legal acts, execution of instructions and resolutions of state control (supervision) bodies and municipal control bodies.

2. The organization of a documentary inspection (both scheduled and unscheduled) is carried out in the manner established by Article 14 of this Federal Law, and carried out at the location of the state control (supervision) body, municipal control body.

Those. A documentary check is a check of documents already available to the inspection organizations, and it is carried out directly by the inspection organization itself. If the inspectors don’t have any questions, all the documents are in order, they may not bother you at all. Otherwise, you will receive a formal request for additional information. necessarily with a certified copy of the order, which is described in part 4 of article 11.

4. If the reliability of the information contained in the documents available to the state control (supervision) body, municipal control body raises reasonable doubts or this information does not allow assessing the fulfillment by a legal entity, individual entrepreneur of mandatory requirements or requirements established by municipal legal acts, the state control (supervision) body, municipal control body sends to the address of the legal entity, the address of the individual entrepreneur a motivated request with a requirement to submit other documents necessary for consideration during the documentary check. Attached to the request a certified copy of the order or order the head, deputy head of the state control (supervision) body, municipal control body on conducting an inspection, or his deputy on conducting a documentary inspection.

After receiving your request, you obliged provide the requested documents.

5. Within ten working days from the date of receipt of a reasoned request, a legal entity or individual entrepreneur is obliged to send the documents specified in the request to the state control (supervision) body, municipal control body.

But in no case with you have no right to demand originals documents - only copies certified by your seal and signature.

6. The documents specified in the request are submitted to in the form of copies, certified by the seal (if any) and, accordingly, the signature of the individual entrepreneur, his authorized representative, manager, or other official of the legal entity. A legal entity or individual entrepreneur has the right to submit the documents specified in the request in the form of electronic documents in the manner determined by the Government of the Russian Federation.

Also inspection organizations do not have the right to require notarization copies of documents.

7. It is not allowed to require notarization copies of documents submitted to the state control (supervision) body, municipal control body, unless otherwise provided by the legislation of the Russian Federation.

Parts 8 and 9 of Article 11 regulate the procedure for work in the event of identifying contradictions in the information contained in the documents that the inspection organization has with the information in additional documents provided.

8. If, during a documentary check, errors and (or) contradictions are revealed in the documents submitted by a legal entity, individual entrepreneur, or a discrepancy between the information contained in these documents and the information contained in the state control (supervision) body, municipal control body documents and (or) received during the implementation of state control (supervision), municipal control, information about this is sent to the legal entity, individual entrepreneur with the requirement to provide the necessary explanations in writing within ten working days.

9. A legal entity, individual entrepreneur, submitting to the state control (supervision) body, municipal control body explanations regarding identified errors and (or) contradictions in the submitted documents or regarding the inconsistency of the information specified in part 8 of this article, has the right to additionally submit to the state control body (supervision), municipal control body documents confirming the accuracy of previously submitted documents.

If you have not provided any additional documents or explanations, or these explanations and documents still do not satisfy the inspection body, then they have every right to arrange an on-site inspection, as defined in Part 10 of Article 11.

10. The official who conducts the documentary check is obliged to consider the explanations and documents submitted by the head or other official of the legal entity, individual entrepreneur, his authorized representative, confirming the accuracy of the previously submitted documents. If, after considering the submitted explanations and documents, or in the absence of explanations, the state control (supervision) body, municipal control body establishes signs of violation of mandatory requirements or requirements established by municipal legal acts, officials of the state control (supervision) body, municipal control body have the right conduct an on-site inspection.

1.4. On-site inspections.

Now let's actually deal with on-site inspections.

Article 12. On-site inspection

1. The subject of an on-site inspection is the information contained in the documents of a legal entity, individual entrepreneur, as well as the compliance of their employees, the condition of the territories, buildings, structures, structures, premises, equipment, similar objects, vehicles used by these persons in carrying out their activities, produced and sold a legal entity, an individual entrepreneur, goods (work performed, services provided) and measures taken by them to comply with mandatory requirements and requirements established by municipal legal acts.

2. An on-site inspection (both scheduled and unscheduled) is carried out at the location of the legal entity, the place of activity of an individual entrepreneur and (or) at the place of actual implementation of their activities.

Those. It is clear that the inspection is carried out directly at your place, and everything and everyone can be inspected, within the limits specified in the order or instruction on conducting the inspection. Part 3 of Article 12 once again stipulates in what cases an on-site inspection is carried out.

3. An on-site inspection is carried out if during a documentary inspection it is not possible:

1) verify the completeness and reliability of the information contained in the notification of the commencement of certain types of business activities and other documents of a legal entity or individual entrepreneur available to the state control (supervision) body, municipal control body;

2) assess the compliance of the activities of a legal entity or individual entrepreneur with mandatory requirements or requirements established by municipal legal acts, without carrying out appropriate control measures.

Part 4 of Article 12 is very important, read it carefully!

4. On-site inspection begins with presentation of official identification officials of the state control (supervision) body, municipal control body, mandatory familiarization of the head or other official of a legal entity, individual entrepreneur, his authorized representative with order or order the head, deputy head of the state control (supervision) body, municipal control body on the appointment of an on-site inspection and the powers of the persons conducting the on-site inspection, as well as the goals, objectives, grounds for conducting an on-site inspection, types and scope of control measures, composition of experts, representatives of expert organizations involved in the on-site inspection, with the terms and conditions for its conduct.

Those. No anonymous checks can be carried out. Before starting the inspection, the inspectors introduce themselves, show their identification, a copy of the order or instruction, which indicates by name everyone involved in the inspection, and describes in detail the subject of the inspection and the timing of the inspection. Moreover, all this must be presented either to the individual entrepreneur (manager) himself, or to a person (representative) officially authorized to perform the duties of a manager by an internal order of the organization. They have no right to carry out an inspection without the presence of a manager or an authorized person! But this will be described in more detail below.

Part 5 of Article 12 defines the obligation of the person being inspected to the inspectors.

5. Manager, other official or authorized representative of a legal entity, individual entrepreneur, his authorized representative are obliged to provide officials of the state control (supervision) body, municipal control body conducting an on-site inspection, the opportunity to familiarize themselves with documents related to the goals, objectives and subject of the on-site inspection, if the on-site inspection was not preceded by a documentary inspection, as well as provide access to those conducting the on-site inspection inspection of officials and experts participating in the on-site inspection, representatives of expert organizations on the territory used by a legal entity, individual entrepreneur in the implementation of activities of buildings, structures, structures, premises, equipment used by legal entities, individual entrepreneurs, similar objects, vehicles and transported their cargo.

To conduct an independent examination during the inspection, the inspection body engages a third-party expert organization.

6. State control (supervision) bodies, municipal control bodies involve in conducting an on-site inspection of a legal entity, individual entrepreneur, experts, expert organizations that are not in civil law and labor relations with the legal entity, individual entrepreneur in respect of whom the inspection is being carried out, and who are not affiliated persons of the persons being inspected.

2. Conducting an inspection.

We have understood the general concepts, now we move on to the most interesting thing - direct verification.

2.1. The procedure for organizing the inspection.

As already mentioned, the check is carried out only on the basis of an order or instruction, which is mentioned again in Part 1 of Article 14.

Article 14. Procedure for organizing the inspection

1. Check is carried out on the basis of an order or order head, deputy head of the state control (supervision) body, municipal control body. The standard form of an order or order of the head, deputy head of a state control (supervision) body, municipal control body is established by the federal executive body authorized by the Government of the Russian Federation. An inspection can only be carried out by an official or officials who are specified in the order or order of the head, deputy head of the state control (supervision) body, or municipal control body.

Now very important information for us– an accurate and detailed description of the contents of the order.

2. The order or order of the head, deputy head of the state control (supervision) body, municipal control body shall indicate:

1) name of the state control (supervision) body or municipal control body;

2) last names, first names, patronymics, positions of the official or officials authorized to conduct the inspection, as well as experts and representatives of expert organizations involved in the inspection;

3) the name of the legal entity or the surname, name, patronymic of the individual entrepreneur, the inspection of which is carried out, the location of legal entities (their branches, representative offices, separate structural divisions) or the place of residence of individual entrepreneurs and the place of actual implementation of their activities;

4) goals, objectives, subject of the inspection and the period for its implementation;

5) legal grounds conducting an inspection, including the mandatory requirements subject to inspection and the requirements established by municipal legal acts;

6) timing and list of control measures necessary to achieve the goals and objectives of the audit;

7) a list of administrative regulations on the implementation of state control (supervision), the implementation of municipal control;

8) a list of documents, the submission of which by a legal entity or individual entrepreneur is necessary to achieve the goals and objectives of the audit;

9) start and end dates of the inspection.

Moreover, inspectors are obliged not only to show the order, but issue a copy of the order certified by the seal of the inspection organization for signature and only directly to the entrepreneur, manager or person authorized by internal order of the inspected organization.

3. Certified copies of the order or order of the head, deputy head of the state control (supervision) body, municipal control body are awarded against signature officials of the state control (supervision) body, municipal control body conducting the inspection, to the manager, other official or authorized representative of a legal entity, individual entrepreneur, his authorized representative simultaneously with the presentation of official identification. At the request of the persons subject to inspection, officials of the state control (supervision) body, municipal control body are obliged to provide information about these bodies, as well as about experts, expert organizations in order to confirm their powers.

Do not forget also that in the cases provided for in Part 5 of Article 10, along with the order, inspectors are required to provide a copy of the document on coordinating the inspection with the prosecutor's office. This is directly stated in paragraph 4 of Article 18 “Responsibilities of officials of the state control (supervision) body, municipal control body when conducting an inspection.” We'll look at this article in more detail a little later.

You can also demand familiarization with the regulations of the inspection organization, according to which they carry out the inspection.

4. At the request of the head, other official or authorized representative of a legal entity, individual entrepreneur, his authorized representative, officials of the state control (supervision) body, municipal control body are obliged to familiarize the persons subject to inspection with the administrative regulations for carrying out control measures and the procedure for their implementation on objects used by a legal entity or individual entrepreneur in carrying out activities.

2.2. Verification restrictions.

Article 15 is very important - it describes restrictions for inspectors- and is small in size, so we present it in full with comments on each point.

Article 15. Limitations when conducting an inspection

When conducting an inspection, officials of the state control (supervision) body, municipal control body not entitled:

1) check compliance with mandatory requirements and requirements established by municipal legal acts, if such requirements not related to powers state control (supervision) body, municipal control body on behalf of which these officials act;

Those. inspection by the inspection organization can only be carried out in its own direction.

2) carry out a scheduled or unscheduled on-site inspection in case of absence when it is carried out by a manager, other official or an authorized representative of a legal entity, an individual entrepreneur, his authorized representative, except for the case of such an inspection on the basis provided for in subparagraph "b" of paragraph 2 of part 2 of article 10 of this Federal Law;

What we wrote about above, commenting on Part 4 of Article 12 - verification is carried out only in the presence of either the entrepreneur/manager himself, or a person authorized to fulfill the duties of the entrepreneur/manager by an internal order of the organization. The exception is the case when the basis for the inspection is “causing harm to the life and health of citizens, harm to animals, plants, the environment, cultural heritage sites (historical and cultural monuments) of the peoples of the Russian Federation, state security, as well as the occurrence of natural and man-made emergencies.” But this law also contains Article 25 “Responsibility of legal entities and individual entrepreneurs for violation of this Federal Law,” where in Part 1, those being inspected undertake to ensure their presence or the presence of authorized persons during the inspection. A little later we will provide the text of this part in full.

3) require the submission of documents, information, product samples, inspection samples of environmental objects and industrial environment objects, if they are not subject to verification or do not relate to the subject of the inspection, as well as seize the originals of such documents;

Here it is once again clarified that inspectors have the right to demand only what is related to the inspection and specified in the order/instruction, and also do not have the right to take away the original documents.

4) to select product samples, inspection samples of environmental objects and industrial environment objects to carry out their research, testing, measurements without drawing up protocols on the selection of the specified samples, samples in the established form and in quantities exceeding the norms established by national standards, rules for the selection of samples, samples and methods of their research, testing, measurements, technical regulations or other regulatory technical documents and rules valid until the day they enter into force and methods of research, testing, measurements;

Based on this clause, you have every right not to give away any samples of your products just like that and on your word of honor. Be sure to request a protocol.

5) disseminate information obtained as a result of the inspection and constituting state, commercial, official, other secret protected by law, except for cases provided for by the legislation of the Russian Federation;

You should think about what should be classified as a commercial and official secret.

6) exceed deadlines conducting an inspection;

We don’t think that the inspectors themselves will want to spend too much time with the inspection, they already have a busy schedule, but if you are interested, the timing of inspections is determined in Article 13 of this law.

7) issue instructions or proposals to legal entities and individual entrepreneurs on carrying out control measures at their expense.

This point is very important - All inspection costs are covered by the inspection organization! Even just an offer to pay or order some kind of verification procedure at your own expense is a violation of the law and your rights!

This, by the way, is mentioned almost at the very beginning of the law, in Articles 3 and 7.

Article 3. Principles of protecting the rights of legal entities and individual entrepreneurs in the exercise of state control (supervision), municipal control

The basic principles of protecting the rights of legal entities and individual entrepreneurs in the exercise of state control (supervision) and municipal control are:

8) inadmissibility of collection state control (supervision) bodies, municipal control bodies from legal entities, individual entrepreneurs boards for carrying out control activities;

9) financing at the expense of the relevant budgets inspections carried out by state control (supervision) bodies, municipal control bodies, including control measures;

Article 7. Interaction between state control (supervision) bodies and municipal control bodies when organizing and conducting inspections

3. Pay from legal entities and individual entrepreneurs for carrying out control measures not charged.

2.3. Responsibilities of inspectors.

Let us temporarily skip two articles and first consider the responsibilities of inspectors and the rights and responsibilities of those being inspected.

Article 18. Responsibilities of officials of the state control (supervision) body, municipal control body when conducting an inspection

Officials of the state control (supervision) body, municipal control body during an inspection obliged:

2) comply with the law of the Russian Federation, the rights and legitimate interests of a legal entity, individual entrepreneur, the verification of which is carried out;

3) check based on the order or order of the manager, deputy head of the state control (supervision) body, municipal control body on its implementation in accordance with its purpose;

4) check only during official duties, on-site inspection only upon presentation of official identification, a copy of the order or order of the head, deputy head of the state control (supervision) body, municipal control body and in the case provided for by Part 5 of Article 10 of this Federal Law, a copy of the document approving the inspection;

It is clear that inspectors are obliged to comply with the law and conduct inspections on the basis of an order or directive. More important here is paragraph 4 - it once again emphasizes that inspectors are required to provide a copy of the order/instruction, an official ID, as well as a copy of the document agreeing on the inspection with the prosecutor's office - in which cases, we wrote in section 1.2. "Unscheduled inspections."

5) don't interfere manager, other official or authorized representative of a legal entity, individual entrepreneur, his authorized representative be present during an inspection and provide explanations on issues related to the subject of the inspection;

Those. They cannot kick you out during an inspection and are required to answer all your questions.

6) give the manager, other official or authorized representative of a legal entity, individual entrepreneur, his authorized representative present during the inspection, information and documents related to the subject of inspection;

You have the right to demand all documents related to the verification procedure.

7) meet manager, other official or authorized representative of a legal entity, individual entrepreneur, his authorized representative with test results;

A self-evident point, no comments needed.

8) take into account, when determining the measures taken in response to detected violations, the compliance of these measures with the severity of the violations, their potential danger to life, human health, animals, plants, the environment, state security, for the occurrence of emergencies of a natural and man-made nature, as well as not to allow unreasonable restrictions on the rights and legitimate interests of citizens, including individual entrepreneurs and legal entities;

The point is quite lengthy and subjective; it rather depends on the mood of the inspector rather than on the real size of the potential threat described in this point.

9) prove validity their actions when appealed by legal entities and individual entrepreneurs in the manner established by the legislation of the Russian Federation;

The person being inspected has the right to appeal the actions of the inspectors; this is stated in Article 21, paragraph 4, Article 23 and Article 24, part 1 (we will look at this a little later).

10) stick to the terms carrying out inspections established by this Federal Law;

The timing of inspections is defined in Article 13.

11) not demand from a legal entity, individual entrepreneur documents and other information, the presentation of which not provided for by the legislation of the Russian Federation;

12) before the start of an on-site inspection at the request of the manager, other official or authorized representative of a legal entity, individual entrepreneur, his authorized representative familiarize them with the provisions of administrative regulations(if any), in accordance with which the inspection is carried out;

13) record the inspection performed in the audit log.

An inspection log must be kept at every point of sale. This is an additional protection against random, uncoordinated “fool-proof” checks, and an obligation established by this law in Part 8 of Article 16 (we’ll look at it a little later).

2.4. Rights of those being audited.

Many provisions here duplicate those already discussed, so we will reflect them mostly without comment.

Article 21. Rights of a legal entity or individual entrepreneur during an inspection

When conducting an inspection, the manager, other official or authorized representative of a legal entity, individual entrepreneur, his authorized representative have the right:

1) directly be present during the inspection, give explanations on issues related to the subject of inspection;

2) receive from the state control (supervision) body, municipal control body, and their officials information, which relates to the subject of the inspection and the provision of which is provided for by this Federal Law;

3) get acquainted with the results inspection and indicate in the inspection report about your familiarization with the results of the inspection, agreement or disagreement with them, as well as with individual actions of officials of the state control (supervision) body, municipal control body;

4) appeal actions(inaction) of officials of the state control (supervision) body, municipal control body, resulting in a violation of the rights of a legal entity, individual entrepreneur during an inspection, in an administrative and (or) judicial manner in accordance with the legislation of the Russian Federation.

Pay attention to Article 22, it talks about compensation for damage caused to the person being inspected, including lost profits and legal expenses, however, only if the inspection organization is found to be the culprit “in the manner prescribed by the legislation of the Russian Federation.”

Article 22. The right of legal entities and individual entrepreneurs to compensation for damage caused during the exercise of state control (supervision), municipal control

1. Damage caused to legal entities and individual entrepreneurs as a result of the actions (inaction) of officials of the state control (supervision) body, municipal control body, recognized as unlawful in the manner established by the legislation of the Russian Federation, subject to compensation, including lost profits(unreceived income), at the expense of the relevant budgets in accordance with civil law.

2. When determining the amount of harm caused to legal entities and individual entrepreneurs by unlawful actions (inaction) of the state control (supervision) body, municipal control body, and their officials, also taken into account expenses legal entities, individual entrepreneurs, attributable on the cost of production(works, services) or on the financial results of their activities, and costs which legal entities, individual entrepreneurs, whose rights and (or) legitimate interests have been violated, have carried out or must carry out to obtain legal or other professional assistance.

3. Damage caused to legal entities and individual entrepreneurs by lawful actions of officials of a state control (supervision) body or municipal control body is not subject to compensation, except for cases provided for by federal laws.

In any case, you must be notified of the result of the measures taken and actions regarding your appeal (appeal) within 10 days, which is enshrined in Part 3 of Article 19.

Article 19. Responsibility of the state control (supervision) body, municipal control body, and their officials when conducting an inspection

3. On measures taken against officials guilty of violating the legislation of the Russian Federation, within ten days from the date of adoption of such measures, the state control (supervision) body, municipal control body are obliged to inform in writing the legal entity, individual entrepreneur whose rights and (or) legitimate interests have been violated.

2.5. Responsibility of those being inspected.

Here we will cite only one article, which specifically talks, among other things, about the obligation to be present during the inspection, which we mentioned in section 2.2. "Restrictions on verification."

Article 25. Responsibility of legal entities and individual entrepreneurs for violation of this Federal Law

1. When conducting inspections, legal entities are obliged ensure presence managers, other officials or authorized representatives of legal entities; individual entrepreneurs are required to be present or ensure the presence of authorized representatives responsible for organizing and conducting activities to fulfill the mandatory requirements and requirements established by municipal legal acts.

2. Legal entities, their managers, other officials or authorized representatives of legal entities, individual entrepreneurs, their authorized representatives, committed a violation of this Federal Law, unreasonably obstructing carrying out inspections, evading inspections and/or not complying with instructions within the prescribed period state control (supervision) bodies, municipal control bodies for eliminating identified violations of mandatory requirements or requirements established by municipal legal acts are responsible in accordance with the legislation of the Russian Federation.

3. After checking.

3.1. Registration of verification.

So, the inspectors introduced themselves, showed their official identification, an order/instruction, if necessary, agreement with the prosecutor's office, they checked everything, and did not violate anything. Now let’s correctly formalize the results of the verification, the procedure for recording which is detailed and clearly described in Article 16.

Based on the results of the inspection, a report is drawn up in two copies, one of which is provided to the person being inspected against signature.

Article 16. The procedure for recording the inspection results

1. Based on the results of the inspection by officials of the state control (supervision) body, municipal control body conducting the inspection, an act is drawn up according to the established form in duplicate. The standard form of the inspection report is established by the federal executive body authorized by the Government of the Russian Federation.

Part 2 of Article 16 defines in detail contents of the act.

2. The inspection report shall indicate:

1) date, time and place of drawing up the inspection report;

2) name of the state control (supervision) body or municipal control body;

3) date and number of the order or order of the head, deputy head of the state control (supervision) body, municipal control body;

4) last names, first names, patronymics and positions of the official or officials who conducted the inspection;

5) the name of the legal entity being inspected or the last name, first name and patronymic of the individual entrepreneur, as well as the last name, first name, patronymic and position of the manager, other official or authorized representative of the legal entity, authorized representative of the individual entrepreneur who were present during the inspection;

6) date, time, duration and place of the inspection;

7) information on the results of the inspection, including on identified violations of mandatory requirements and requirements established by municipal legal acts, on their nature and on the persons who committed these violations;

8) information about familiarization or refusal to familiarize with the inspection report of the manager, other official or authorized representative of a legal entity, individual entrepreneur, his authorized representative present during the inspection, the presence of their signatures or refusal to sign, as well as information about making an entry in the audit log about the inspection carried out or about the impossibility of making such an entry due to the absence of the specified log at the legal entity or individual entrepreneur;

9) signatures of the official or officials who conducted the inspection.

If during the inspection process samples of products, environmental samples were taken, examinations were carried out, protocols for all these activities are drawn up and also attached to the report.

3. Attached to the inspection report are sampling protocols products, object inspection samples environment and industrial environment objects, protocols or conclusions of studies conducted, tests and examinations, employee explanations legal entity, employees of an individual entrepreneur who are held liable for violation of mandatory requirements or requirements established by municipal legal acts, orders for elimination violations identified and other documents or copies thereof related to the results of the inspection.

As already mentioned, the act with all attachments is drawn up in two copies, one of which is handed over to the person being inspected against signature. If the person being inspected refused to sign the act, or the inspection was carried out in the absence of the person being inspected, a second copy of the act is in any case sent to the inspected organization by registered mail with notification.

4. The inspection report is issued immediately after its completion in duplicate, one of which with copies of applications handed to the manager, other official or authorized representative of a legal entity, individual entrepreneur, his authorized representative against receipt on familiarization or refusal to familiarize with the inspection report. In the absence of a manager, other official or authorized representative of a legal entity, individual entrepreneur, his authorized representative, as well as in the event of the refusal of the person being inspected to give a receipt for familiarization or refusal to familiarize himself with the inspection report, the act is sent

If the peculiarity of the examinations and tests being carried out does not allow obtaining the result on the spot and requires a certain time, then in this case the report with the results of the examination is also transferred to the person being inspected either against signature or by registered mail with notification within three days after the inspection.

5. If in order to draw up an inspection report it is necessary to obtain conclusions based on the results of studies, tests, special investigations, examinations, the inspection report is drawn up within a period not exceeding three working days after completion of control measures, and is handed over to the manager, other official or authorized representative of a legal entity, individual entrepreneur, his authorized representative against receipt or sent by registered mail with notification about delivery, which is attached to a copy of the inspection report kept in the file of the state control (supervision) body or municipal control body.

Parts 8 - 11 of Article 16 talk about the obligation to maintain an audit log, which we mentioned in section 2.3. “Responsibilities of inspectors”, the procedure for its execution and completion. We strongly recommend keeping an inspection log at each of your locations.

8. Legal entities and individual entrepreneurs are required to maintain audit log according to the standard form established by the federal executive body authorized by the Government of the Russian Federation.

9. B audit log officials of the state control (supervision) body, municipal control body make a record of the inspection carried out, containing information about name of the body state control (supervision), name of the municipal control body, start and end dates carrying out an inspection, time of its implementation, legal reasons, goals, objectives and subject of inspection, violations identified and orders issued, and also indicate surnames, names, patronymics and positions the official or officials conducting the inspection, his or their signatures.

10. The audit log must be stitched, numbered and stamped legal entity, individual entrepreneur.

11. If there is no inspection log, a corresponding entry is made in the inspection report.

If you do not agree with the results of the inspection, you can submit objections in writing to the inspection body within 15 days, attaching all documents confirming your claims.

12. Legal entity, individual entrepreneur, whose inspection was carried out, in case of disagreement with the facts, conclusions, proposals set out in the inspection report, or with the issued order to eliminate the identified violations within fifteen days from the date of receipt of the inspection report has the right to submit to the relevant state control (supervision) body, municipal control body in writing objections to the inspection report and (or) an order issued to eliminate the identified violations in general or its individual provisions. In this case, a legal entity or individual entrepreneur has the right to attach to such objections documents confirming the validity of such objections, or their certified copies, or, within the agreed period, transfer them to the state control (supervision) body, municipal control body.

The most effective way to achieve the cancellation of the results of an inspection is to identify gross violations committed by the inspection organization during its conduct, therefore, carefully monitor the compliance with all the requirements of this law by the inspection organization for each of their actions, starting with the provision of official identification and a copy of the order to conduct the inspection and ending presentation of its results.

This provision is fixed in part 1 of article 20.

Article 20. Invalidity of the results of an inspection carried out in gross violation of the requirements of this Federal Law

1. Results of an inspection carried out by the state control (supervision) body, municipal control body with gross violation requirements established by this Federal Law for organizing and conducting inspections, cannot be evidence violation by a legal entity, individual entrepreneur of mandatory requirements and requirements established by municipal legal acts, and subject to cancellation by a higher state control (supervision) body or a court on the basis of an application from a legal entity or individual entrepreneur.

What constitutes gross violations is described in detail in Part 2 of Article 20. There are quite a lot of points there, so we will not list them here. We recommend that you simply pick up the law and read it.

3.2. Measures taken based on the results of the inspection.

Based on the results of the inspection, the inspection body is obliged to take action if violations of current standards are detected. Such measures are described in Article 17 and boil down mainly to issuing an appropriate order to eliminate identified violations, indicating specific deadlines.

Article 17. Measures taken by officials of the state control (supervision) body, municipal control body in relation to violations identified during the inspection

1. If detected during an inspection violations legal entity, individual entrepreneur of mandatory requirements or requirements established by municipal legal acts, officials of the state control (supervision) body, municipal control body who conducted the inspection, within the powers provided for by the legislation of the Russian Federation, are obliged to:

1) issue an order to a legal entity, individual entrepreneur to eliminate identified violations indicating the time frame for their elimination and (or) on carrying out measures to prevent harm to life, health of people, harm to animals, plants, the environment, state security, property of individuals and legal entities, state or municipal property, prevention of emergencies of a natural and man-made nature, as well as others activities provided for by federal laws;

Clause 2 of part 1 of Article 17 obliges the inspection body to monitor the implementation of the issued order, i.e. after the end of the period for eliminating violations specified in the order, inspectors have every right to again conduct an unscheduled inspection in accordance with paragraph 1 of part 2 of article 10, which we discussed in section 1.2. "Unscheduled inspections."

2) take measures to monitor the elimination of identified violations, prevent them, prevent possible harm to life, health of citizens, harm to animals, plants, the environment, ensure state security, prevent the occurrence of emergencies of a natural and man-made nature, as well as measures to attract persons who committed the identified violations will be held accountable.

In the worst case, the inspection body has the right to even temporarily ban the activities of the inspected organization and confiscate its products.

2. If during an inspection it is established that the activities of a legal entity, its branch, representative office, structural unit, individual entrepreneur, their operation of buildings, structures, structures, premises, equipment, similar facilities, vehicles, goods produced and sold by them (work performed, services provided) pose a direct threat of harm to life, health of citizens, harm to animals, plants, the environment, state security, emergencies of a natural and man-made nature, or such harm has been caused, state control (supervision) body, municipal control body are obliged to immediately take measures to prevent harm or stop it from happening, up to temporary ban on activities a legal entity, its branch, representative office, structural unit, individual entrepreneur in the manner established by the Code of the Russian Federation on Administrative Offences, product recall posing a danger to the life, health of citizens and the environment, from circulation and bring to the attention of citizens, as well as other legal entities, individual entrepreneurs in any available way information about the presence of a threat of harm and ways to prevent it.

4. Memo.

Since even the excerpts with our comments given here represent a rather large article, we have prepared a memo for you, which briefly lists point by point all the necessary actions when carrying out an inspection, and for each action a link is provided to a specific provision of Law No. 294-FZ. We recommend that you have this handout and a separate printed copy of the law with you so that you can quickly find the relevant provision.

1. Must be advance notice about the inspection:

1.1. Scheduled – 3 working days – article 9 part 12.

1.1.1. Scheduled inspections are carried out no more than once every 3 years - article 9 part 2, article 9 part 8.

1.2. Unscheduled – per day – article 10 part 16.

1.2.1. No notification required – article 10 part 17.

1.2.2. Grounds for conducting an unscheduled inspection – article 10 part 2.

1.2.3. What cannot serve as a basis to conduct an unscheduled inspection – article 10 part 3.

1.2.4. Coordination of an unscheduled inspection with the prosecutor’s office – article 10 part 5.

2. Carrying out documentary check – article 11.

2.1. Must be official request for documents – article 11 part 4.

2.2. The deadline for submitting documents is 10 days – article 11 part 5.

2.3. Provided only copies of documents – article 11 part 6.

2.4. Copies of documents are not certified by a notary - article 11 part 7.

2.5. Providing explanations about discrepancies in information – within 10 working days – article 11 part 8.

2.6. Carrying out on-site inspection after documentary - article 11 part 10.

3. Carrying out on-site inspection – article 12.

3.1. When is it carried out? on-site inspection - article 12 part 3.

3.2. Inspectors before inspection obliged:

3.2.1. Present service ID – article 12 part 4, article 18 paragraph 4.

3.2.2. Familiarize yourself ( hand over a copy against signature) With by order of inspection – article 12 part 4, article 14 part 1, article 14 part 3, article 18 paragraph 3, article 18 paragraph 4.

3.2.3. Provide against signature a copy of the document on agreement with the prosecutor's office – article 18 paragraph 4, article 10 part 5.

3.2.4. You may request:

Familiarize yourself with the inspection regulations - article 14 part 4, article 18 paragraph 12.

Familiarize yourself with all information and documents related to the subject of inspection - article 18 paragraph 6.

3.3. During the check.

3.3.1. Inspectors have no right – article 15:

Verify compliance with requirements not related to one’s authority – article 15 paragraph 1, article 18 paragraph 11.

Carry out inspections in your absence - article 15 paragraph 2(exception - Article 10 Part 2 Clause 2 Subclause b).

Demand and confiscate documents, product samples, samples, if they are not the objects of inspection - article 15 paragraph 3.

Taking samples of products and samples without drawing up appropriate protocols – article 15 paragraph 4.

Disseminate commercial and official secrets – article 15 paragraph 5.

Exceed inspection deadlines – article 15 paragraph 6, article 18 paragraph 10. (for more details on deadlines, see article 13.)

Offer to carry out an inspection at your expense - article 15 paragraph 7, Article 3 paragraphs 8 and 9, article 7 part 3.

Conducting an inspection outside of the performance of one’s official duties – article 18 paragraph 4.

To prevent you from being present during an inspection – article 18 paragraph 5, article 21 paragraph 1.

Refuse to provide you with clarification on all issues related to the inspection - article 18 paragraph 5, article 21 paragraph 2, article 18 paragraph 9.

3.3.2. Those being inspected are required to:

Ensure your presence during the inspection, or the presence of authorized persons - article 25 part 1.

Provide all documents and access related to the verification - article 12 part 5.

Keep a log of inspections - article 16 part 8, article 16 part 10.

3.4. After checking.

3.4.1. Inspectors are obliged draw up an inspection report in two copies - article 16 part 1.

3.4.2. Contents of the act – article 16 part 2.

3.4.3. You have the right to get acquainted with the results of the inspection and indicate in the act your agreement or disagreement with them - article 18 paragraph 7, article 21 paragraph 3.

3.4.4. Protocols are attached to the act selection of samples, samples, expert opinions, explanations from employees, orders to eliminate identified violations – article 16 part 3.

3.4.5. The act with all attachments is drawn up in 2 copies, one of which is handed to you against signature or sent by registered mail with acknowledgment of delivery – article 16 part 4, article 16 part 5.

3.4.6. Inspectors are required to fill out an inspection log – article 16 part 9, article 16 part 11, article 18 paragraph 13.

3.4.7. If violations are identified during the inspection, inspectors issue orders to eliminate them. with specific deadlines – article 17 part 1 clause 1.

3.4.8. Inspectors are obliged in the future, monitor the implementation of the order, conduct a repeated unscheduled inspection after the expiration of the period specified in the order, up to a temporary ban on the organization’s activities and recall of its products - article 17 part 1 clause 2, article 10 part 2 clause 1, article 17 part 2.

3.4.9. If you don't agree with the results of the inspection, you can send your objections to the inspection body within 15 days - article 16 part 12.

3.4.10. The results of the check are subject to cancellation, if the inspection itself was carried out with gross violations - article 20 part 1, list of gross violations – article 20 part 2.

3.4.11. You also can appeal the actions of inspectors in administrative or judicial proceedings - article 21 paragraph 4.

3.4.12. When, if the inspection body is found guilty in the damage (harm) caused to you, from his budget you pay all expenses, including costs for legal and professional assistance, and lost profits – Article 22 parts 1 and 2.

3.4.13. On the measures taken against the perpetrators, you must be informed in writing within 10 days – article 19 part 3.

3.4.14. You are also responsible in accordance with the law, if you violate this law, interfere with the inspection and do not comply with the issued orders - article 25 part 2.

A tax audit is a form of tax control over compliance with legislation on taxes and fees by taxpayers, fee payers or tax agents. The Tax Code names two forms of such checks: office and away.

Taxpayers know another form of tax audit - counter. There is currently no such concept in the Tax Code of the Russian Federation, but there is an obligation to submit, at the request of the tax inspectorate, documents related to the activities of a certain counterparty. Naturally, these documents will also provide information about the taxpayer who submitted them, which means they also bear the risk of tax sanctions.

To ensure that tax audits do not present you with unpleasant surprises, we recommend that from time to time you conduct total internal audits designed to identify potential tax risks and assess the completeness and timeliness of submission of all reports. This service is available to our users free of charge.

All taxpayers repeatedly undergo a desk tax audit - after submitting each declaration, calculation or other documents on tax obligations. On-site tax audits are not carried out in relation to all taxpayers, but selectively, for one or more taxes, and they can cover a period of up to three years preceding the year of the audit. We have listed the main differences between these two types of tax audits in the table.

Desk tax audit (Article 88 of the Tax Code of the Russian Federation)	On-site tax audit (Article 89 of the Tax Code of the Russian Federation)
Carried out for each submitted declaration, calculation or other document submitted to the tax office	Carried out for taxpayers selectively, for different periods and for different taxes
Conducted at the tax office on the basis of tax returns and other submitted documents	It is carried out on the territory of the taxpayer, but if he cannot provide premises for conducting an on-site tax audit, then at the tax office
To start a desk tax audit, a special decision from the head of the tax inspectorate is not required; the taxpayer is not notified of the start of the audit.	An on-site tax audit is carried out on the basis of a decision of the head (or his deputy) of the tax authority, the decision is brought to the attention of the taxpayer
Carried out within three months from the date of submission of the tax return, calculation or document	An on-site tax audit cannot last more than two months, with the right to extend up to four, and in exceptional cases - up to six months. It is not allowed to conduct more than two on-site tax audits in relation to one taxpayer during a calendar year, except for cases specified by law.
If errors, contradictions, discrepancies or inconsistencies in information are discovered during a desk tax audit, the tax authority sends the taxpayer a request to provide explanations or make changes to the tax return within five days.	On the last day of an on-site tax audit, inspectors must provide the taxpayer with a certificate of the audit conducted, indicating its subject and timing
If the taxpayers’ explanations do not satisfy the requirements of the tax authorities, then an act and a decision on the results of the desk audit may be drawn up	The act of conducting an on-site tax audit and the decision on it are made without fail, even if no violations are found

How much does a tax audit cost?

Any tax audit is a test for the taxpayer, which often results in the collection of significant amounts of tax arrears, the accrual of penalties, and in some cases, fines. You can get an idea of ​​these amounts from the official data of the Federal Tax Service.

Every year, the Federal Tax Service prepares a report on the results of business control. In 2016, the efficiency of one on-site tax audit increased by 54% compared to last year and amounted to 13.7 million rubles. For comparison, in 2013 the amount was almost 2 times less - 7.1 million rubles. Tax authorities believe that a risk-based approach to conducting audits has a positive effect, because the number of on-site audits is decreasing and their effectiveness is increasing.

On-site tax audits have become more selective, but at the same time almost one hundred percent effective. In other words, if the tax inspectorate has decided to conduct an on-site tax audit on you, then you cannot do without additional assessments. The average amount of additional penalties of 13.7 million rubles, as well as the average temperature in the hospital, of course, does not give an idea of ​​​​what financial sanctions an on-site tax audit will result in for a particular taxpayer. However, you can assume its consequences for your business, and they are very serious.

It is easier to prevent an on-site tax audit than to deal with its consequences later. At the same time, the risks of conducting it are not secret; moreover, tax authorities strongly recommend that taxpayers conduct such self-diagnosis. Next, we will consider in detail the risk criteria for an on-site tax audit.

According to the report of the Federal Tax Service for 2014-2017, it is planned:

• increase the effectiveness of efforts to combat the use of tax evasion schemes , including the use of offshore companies and shell companies;
• improve the quality of control activities based on analytically developed spot checks in high-risk areas of activity;
• create a system of control over the use of cash register equipment and the completeness of revenue accounting, based on the transfer of data to the tax authorities in electronic form (we wrote about this already started experiment in the article);
• It will soon be possible to increase the efficiency of collecting amounts accrued based on the results of tax audits by taking a full range of measures, including bringing to subsidiary liability the heads (founders) of organizations that evade paying taxes (that is, for the obligations of a legal entity, in particular, tax obligations). forget);
• improve the quality and effectiveness of desk audits, etc.

Somehow, the presumption of good faith of the taxpayer, expressed in Article 3(7) of the Tax Code of the Russian Federation, does not look very convincing against the background of such efficiency of work (existing and planned) of the tax authorities: “All irremovable doubts, contradictions and ambiguities of acts of legislation on taxes and fees are interpreted in favor taxpayer." It seems that just as for doctors there are no healthy people, but only those who have not been thoroughly examined, so for the tax authorities there are no bona fide taxpayers, but only those who have not yet been examined.

Of course, not all taxpayers are of equal interest to the tax office. Still, the administrative resource of the Federal Tax Service is limited, and first of all, they will deal with large enterprises or very obvious violators of tax legislation. You can work well for many years without any problems with fiscals, for which you must carefully follow the rules of tax accounting (plus accounting - for organizations), document flow, etc.

How is a desk tax audit carried out?

A desk tax audit is carried out for the period and for the tax indicated in the submitted declaration. The tax inspectorate cannot make a decision on additional tax assessment, penalties or fines in relation to a tax or period that is not reflected in the audited declaration.

The data from the received declaration is entered into the automated information system of the tax authorities (AIS Tax), after which the benchmark indicators are reconciled. It is also checked whether the deadline for submitting the declaration has been missed, whether there are any contradictions, errors or inconsistencies in the data or grounds for requesting supporting documents. If everything is in order, then the desk tax audit ends there.

If the tax authorities have questions for you, they must request in writing to provide the necessary explanations or make corrections to the declaration. The request must be answered within five working days. This response could be filing an updated tax return (if you agree with the tax authorities’ comments) or a reasoned written explanation of your position.

Here it is necessary to take into account that if the inspectors do not agree with your arguments, then a report from a desk tax audit may be drawn up on the collection of arrears, the accrual of penalties and prosecution in the form of a fine. Within one month from the date of receipt of the act, the taxpayer can file an objection to it, which must be considered within 10 working days.

Based on the results of consideration of the audit data and objections to the act, the head of the tax inspectorate must make a decision on bringing or refusing to bring to justice. Tax officials are required to inform the taxpayer about the time and place of consideration of the materials of the desk audit in order to be able to participate in the process personally or through his representative.

A decision based on the camera's results that does not suit you can be appealed further - to a higher tax authority and to court.

How is an on-site tax audit carried out?

An on-site tax audit is a much more complex, lengthy and negative event for the taxpayer than a desk audit. The on-site inspection begins from the day the decision is made to conduct it, which the inspectors must present to you along with their official identification.

To conduct an inspection, you must provide inspectors with premises on your territory. If this is not possible, for example, because the LLC is registered at a home address or they are checking an individual entrepreneur who does not have an office, then an on-site tax audit will be carried out on the territory of the tax authority. In this case, the problem arises of transferring many of your documents to the tax office, so sometimes inspectors agree to conduct the audit in a temporarily rented neighboring office.

During an on-site tax audit, tax officials not only study documents, but also interview the taxpayer and his employees. Inspectors must have access to all documents related to the calculation and payment of taxes, including their originals. It is possible to carry out other tax control measures, such as:

• seizure of documents and objects;
• questioning of witnesses;
• appointment of examination;
• inspection;
• property inventory;
• involvement of a specialist, translator.

The period for conducting an on-site tax audit should not exceed two months, and for a branch or representative office - one month. The two-month period can be extended to four or even six months. In addition, the inspection may be suspended for the reasons specified in paragraph 9 of Article 89 of the Tax Code of the Russian Federation for a period of up to six months. During the period of suspension of the on-site inspection, the activities of the inspectors are terminated, and the original documents are returned to the taxpayer (unless they were obtained as a result of seizure).

The on-site tax audit ends with the preparation of a certificate, which records the subject of the audit and the timing of its implementation. The certificate only records the completion date of the on-site tax audit, and its results are reflected in the report.

Unlike a desk inspection, during an on-site inspection a report must be drawn up, even if no violations were found. An on-site tax audit report is drawn up within two months after the certificate of completion. The act must be delivered to the taxpayer personally (or his representative), and if he avoids receiving it, the act is sent by mail and is considered served on the sixth day from the date of sending the registered letter. The procedure for filing objections to an on-site inspection report, making a decision and appealing is the same as for a desk inspection.

If you want to understand in detail how an on-site tax audit is carried out from the point of view of tax officers fulfilling their official duties, we recommend that you read the letter of the Federal Tax Service dated July 25, 2013 No. AC-4-2/13622 “On recommendations for conducting on-site tax audits” ".

Risk criteria for conducting an on-site tax audit

On-site tax audits are carried out according to a plan, which is an internal document of the Federal Tax Service. Unlike, which is published on the website of the Prosecutor General’s Office, it is impossible to find such information in the public domain. To select taxpayers included in the plan of on-site tax audits, a special Concept was created, approved by Order of the Federal Tax Service No. MM-3-06/333@ dated May 30, 2007.

Every taxpayer must understand that the transparency of his activities, the completeness of calculation and payment of taxes to the budget depends on the possibility of not including on-site tax audits in the plan.”(From the Concept of the planning system for on-site tax audits)

The appendix to this document contains 12 main criteria recommended for taxpayers to independently assess the risks of conducting on-site tax audits:

1. The taxpayer's tax burden is below its average level for the type of economic activity or in a specific industry. as the ratio of the amount of taxes paid and the turnover (revenue) of the taxpayer.
2. Tax or accounting reports reflect losses for two or more years.
3. workers below the average level for the type of economic activity in the constituent entity of the Russian Federation. Such official data can be found on the Rosstat website.
4. Repeatedly approaching the maximum value of indicators that grant taxpayers the right to apply special tax regimes. This refers to such indicators as: approaching the maximum level of income on the simplified tax system (in 2017 - 150 million rubles); sales floor area is 150 sq. m for UTII; number of employees on special regime (100 people for the simplified tax system and UTII or 15 people for the PSN), etc.
5. Reflection by an individual entrepreneur of the amount of expenses as close as possible to the amount of his income , received for the calendar year. This risk criterion applies to individual entrepreneurs on the general taxation system. Risky expenses are considered to be 83% or more of income.
6. The outpacing growth rate of expenses over the growth rate of income from the sale of goods (works, services) - for organizations on OSNO.
7. The share of deductions from the amount of accrued tax exceeds 89% for a period of 12 months.
8. Failure by the taxpayer to provide explanations to the notification of the tax authority about the identification of discrepancies in performance indicators. As you can see, it is risky not to respond to requests from the tax inspectorate based on the results of a desk audit of declarations.
9. Construction of financial and economic activities based on concluding agreements with counterparties-resellers or intermediaries without reasonable economic or other reasons (business purpose). A business purpose means that any activity of the taxpayer must be aimed at making a profit.
10. Repeated, more than two times, deletion and registration with the tax authorities of an organization in connection with a change in legal address (the so-called migration between tax inspectorates).
11. Significant ( 10% or more) deviation of the level of profitability according to accounting data from the average level of profitability for a given field of activity according to statistics.
12. Conducting financial and economic activities with high tax risk. Suspicious, from the point of view of the tax authorities, are relations with partners -. The risk criterion, among other things, is the absence of: personal contacts of management or authorized officials when discussing supply conditions and signing contracts; information about the actual location of the counterparty and its premises; documentary confirmation of the authority of the head of the counterparty company or his representative; information on the state registration of the counterparty in the Unified State Register of Legal Entities, etc.

Summary of tax audits

Tax audits are an integral part of doing business, and as a taxpayer, you will always be under the control of the tax authorities. Although inspections, especially on-site inspections, can have serious adverse consequences for you, there are ways to significantly reduce their risk:

• and, if possible, submit tax and accounting (for organizations) reports without errors.
• Pay taxes and advance payments in full and on time.
• Do not avoid communicating with the tax authorities; if they have any complaints against you, you must give your explanations as quickly as possible. Unconstructive behavior would be ignoring correspondence emanating from the Federal Tax Service or attempting to evade the delivery of acts or decisions. Letters from the Federal Tax Service are considered served on the sixth day after they were sent, so your arguments that you did not receive the correspondence are unlikely to be accepted.
• Maintain and store all documents related to business activities, especially those that support expenses.
• If you are not an accounting specialist, then take care to obtain.
• Assess your activities in terms of the risk criteria specified in the Concept.
• Observe.
• In case of risks of serious amounts of additional assessments during tax audits, we recommend contacting narrow specialists - tax lawyers and consultants, outsourcers of high-quality accounting services.