Cameral check What is? Terms of desk check. Checks: what you need to know about "cameer

Cameral check is carried out in relation to reports and documents that the taxpayer himself submits to the IFTS, or which are available at the inspection. Consider more, which means " cameral check"And what is the order of it.

Department of cameral checks in the tax service

In each tax Inspection There is a department engaged in camera checks. Such departments may be somewhat, then each has its own direction, for example, cameral inspections of the Jurlitz, checking the declarations of personal income tax, verification of income tax declarations, etc.

Cameral tax audit is carried out by authorized officials - tax inspectors, the main function of which is to control compliance with tax legislation on the basis of the reporting submitted by taxpayers. "Camelvers", unlike the staff of the field checks, do not go to the taxpayer, and check all the documents on the spot - in the IFTS.

The main responsibilities of the tax inspectorate department of the challenge checks are as follows:

• reception tax Declarations, calculations, reports, accounting balances. and other documents related to the accrual and payment of taxes and insurance premiums,
• camery checks received reporting and documents,
• conducting oncoming checks, if necessary - sending requests to other tax inspections to conduct such checks,
• consideration of issues of refund of overpayments for taxes, insurance and other payments to the budget,
• collecting an evidential base on the facts of violation of tax legislation by taxpayers, preparation of materials for the application of sanctions to violators, including to suspend operations bank accounts In connection with the failure to submit tax reporting.

In general, it is possible to allocate such main challenges tax auditconducted by the department as:

• check reporting
• according to the results of the inspection - the selection of taxpayers for the in-depth "cameroller",
• the selection of taxpayers for which the appointment of an exit tax audit is possible.

Stages of cameral tax audit

Article 88 of the Tax Code of the Russian Federation establishes the procedure for holding cameral checks of taxpayers. The "cameroller" is carried out at any reporting received by the IFTS, and this does not require a special decision of the inspection manager. The taxpayer about the beginning of the check is not notified.

Cameral tax check is carried out in several stages:

1. the reporting data is made to the automated FNS system;
2. reconciliation is carried out, the indicators of the reporting period are checked with the same indicators of previous periods, and are compared with indicators reflected in other declarations and reports;
3. the fulfillment of the deadlines established to represent one or another reporting is checked;
4. receives causes and grounds for in-depth check;
5. if there is no violations and the grounds for an in-depth test is not, then the "cameer" ends automatically, without compiling an act. The taxpayer about the end of the verification is not reported.

If there are contradictions or errors in reporting, as well as with the statement of benefits, VAT to reimbursement, tax reporting when using natural resources etc., an in-depth check is carried out. What does the cameral tax check at this stage mean? This means that the taxpayer will be informed of the violations admitted to them, and therefore it is requested by the explanations and, it may be necessary to make changes to the Declaration and the delivery of "clarified" (paragraph 3 of Art. 88 of the Tax Code of the Russian Federation).

At the fulfillment of these requirements, the taxpayer is given no more than 5 working days from the date of receipt of the requirement from the IFX. When submitted to the updated declaration, after its adoption, the period of reader checks begins again.

In-depth Cameral Check is the basis for conducting such procedures tax control Like: counter checks, examination, interrogation of witnesses, recovery or secession of documents, etc.

The inspector conducted by the "cameer" is obliged to consider all explanations and documents submitted by the taxpayer in their justification. It is unacceptable to request documents and information that are not related to reporting, or not provided for by tax legislation. If the fact of the tax violation is still set, the certificate audit is drawn up (clause 5, paragraph 7 of Art. 88 of the Tax Code of the Russian Federation).

On some regional Sites, the FNS can be more vividly familiarized with the challenge tax audit scheme (for example, on the UFNS website in the Altai Republic).

Cameral checks

Cameral tax audit is carried out at the location of the tax inspection within 3 months from the day when the taxpayer filed reports if there are no comments on reporting.

When identifying violations in the reporting presented, Art. 88 of the Tax Code of the Russian Federation in addition to 3 months in which cameral checks are conducted, provides for the following deadlines:

• 10 working days - to draw up an act of a challenge;
• 5 working days from the date of drawing up Act is given on its presentation by the taxpayer;
• 1 month - the term during which the taxpayer may submit its objections to the audit certificate;
• another 10 working days is given to the head of the IFTS, in order to consider the materials of the "Camera" and the taxpayer's objection. On their basis, he makes a decision on attracting, or to refuse to attract the taxpayer to liability for the tax offense. In special cases, if additional tax control measures are required, the period can be extended for another 1 month.

The main condition, without the execution of which the cameral check simply cannot begin, is the presentation of the taxpayer of the declaration or tax calculation (paragraph 1 of Art. 88 of the Tax Code of the Russian Federation). It does not matter how the period is filed with a declaration (tax or reporting), as well as what the status of this declaration (primary or updated). It should be noted that a special decision on checking is not published - "cameroller" is carried out by tax inspectors within its usual job duties (paragraph 2 of Art. 88 of the Tax Code of the Russian Federation).

Hence the first rule: cameral check is possible only on the basis of the declaration. If the taxpayer did not prevent the Declaration in set time, It is not entitled to conduct a desk check on the basis of other documents. In the same way, the tax authorities are not entitled to conduct a desk checking of other documents that the taxpayer submits to the tax authorities, but which are not a declaration or tax calculation (for example, form 2-NDFL).
What exactly will inspectors check? Based on the norms of the Tax Code, the "cameroller" lies in a simple arithmetic verification of the presented data, comprehensive them with previous reporting and other information already available from the tax inspectorate.

This means that to require any additional tax authorities in strictly limited cases. These include the VAT Declarations, in which the reimbursement tax is stated (paragraph 8 of Art. 88 of the Tax Code of the Russian Federation), as well as declarations with declared benefits (paragraph 6 of Art. 88 of the Tax Code of the Russian Federation). In addition, additional inspection documents can be requested in a challenge check of tax declarations associated with natural resources (for example, for mining tax or oil, gas, etc.). In other cases, additional documents are prohibited from the taxpayer (paragraph 7 of Art. 88 of the Tax Code of the Russian Federation).
Thus, we derive the second rule: in most cases, the cameral check is the verification of the correctness of the definition tax base And the tax amount payable on the basis of the data specified by the taxpayer itself in the same declaration.

Testa check

So, the declaration is handed over, and the inspection has begun her desk check. How long can the check last? The term of the "Camera" is clearly recorded in the tax code - three months from the date of delivery of the declaration (paragraph 2 of Art. 88 of the Tax Code of the Russian Federation). Please note that the term is counted from the date of submission of the declaration, and not from the deadline installed in the tax code for its submission.

In addition, it is necessary to take into account that this case is not about calendar months, but about the length of time (Art. 6.1 of the Tax Code of the Russian Federation). That is, on the declaration, beaten, for example, on June 19, the term of the reader check will begin to be calculated from June 20 (according to Article 6.1 of the Tax Code of the Russian Federation, the deadlines begin to flow from the next day). The test term will expire on September 21. After all, on September 20, this year falls on Sunday, and in such cases (according to the already mentioned Art. 6.1 of the Tax Code of the Russian Federation) the end of the term is transferred to the nearest working day.

Important moment: extend the "cameer" can not. There is no right to extend the tax or the Ministry of Finance, nor by the court. Accordingly, the act compiled outside the three-month period can be considered proof mined with violation of the Tax Code, and therefore invalid (paragraph 4 of Art. 101 of the Tax Code of the Russian Federation).

What periods can check

Another important moment, traditionally exciting taxpayers when checking - "depth" of revision. That is, the period that is entitled to check the tax authorities. In the case of cameral verification, the answer to this question is very simple. Only the period for which the declaration is filed is always checked.

At the same time, the inspection within the framework of the challenge check does not have the right to "touch" or preceding periods nor the next. Moreover, if the taxpayer suddenly decides to file a refined declaration for a period of three years, the inspection will be required to conduct a desk check and this declaration (paragraph 1 of Art. 88 of the Tax Code of the Russian Federation). So, the ban on the study of periods that are worth more than three years has not been prohibited regarding the cameral audit. (True, the submission of the tax return for the periods, which are more than three years from the current date, does not make sense, because to return or consider the tax for these periods will not work (Article 78 of the Tax Code of the Russian Federation)).

It does not act in the case of a "chamber" and a ban on re-checking the same period. After all, as we have already mentioned, the tax inspectorate is obliged to conduct such an inspection on any taxpayer of the Declaration (paragraph 1 of Art. 88 of the Tax Code of the Russian Federation). So if the taxpayer will submit a refined declaration for the already proven period, the inspection will have to carry out the "cameer" (paragraph 1 of Art. 88 of the Tax Code of the Russian Federation). In other words, the number of cameral checks, for example, for income tax in the first half of 2009 depends on the organization itself. How many declarations it is during this period an accountant, so much cameral checks and will take place.

Errors were detected

All errors, inaccuracies, contradictions, etc., found during cameral inspection, the inspection is obliged to inform the taxpayer (paragraph 3 of Art. 88 of the Tax Code of the Russian Federation). At the same time, the inspection should require an accountant to submit an explanation or make changes to the Declaration. The Tax Code does not specify, in what form the inspection must convey this requirement to the taxpayer. The tax authorities believe that it is sent to the taxpayer in the same manner as other documents - in writing. The requirement is awarded personally, and if it is impossible, it is delivered by mail (letter of the Federal Tax Service of Russia from 01.08.08 № PC-8-2 / [Email Protected]). However, in practice, such information is often reported orally. It should be noted that the oral way of informing deprives the inspection of the possibility of fined the taxpayer for non-compliance with the claim for explanations or making changes. (The corresponding penalty in the amount of 50 rubles is provided for in paragraph 1 of Article 126 of the Tax Code of the Russian Federation).

At the same time, we would not advise you to leave an oral demand inspection without an answer. Even if the accountant is confident in its rightness, this mechanism makes it possible to convey to the inspection of his point of view and justify it. And this can repay the dispute at an early stage, even before the decision to check.

Simultaneously with the explanations, the accountant may submit to the inspection and additional substantive documents (clause 4 of Article 88 of the Tax Code of the Russian Federation). Here it is necessary to remember that the provision of additional documents is the right, and not the obligation of the taxpayer. As we wrote above, the inspection does not have the right to require the provision of such documents.

Registration of results

The design of the results of the "Kamelka" depends on whether disorders were revealed. If the check has passed successfully for the organization, then no document is drawn up on its results. If the verification revealed violations, then within 10 working days after the verification is drawn up with an act (paragraph 1 of Article 100 of the Tax Code of the Russian Federation). This act within five business days is awarded to the taxpayer, which can present its objections.

The further procedure for consideration of the act is no different from the on-site inspection, which we will talk in detail in one of the nearest articles. In short, the procedure is as follows. The tax authority appoints the date of consideration of the act, which necessarily informs the taxpayer. Accordingly, the taxpayer has the right to be present when considering an act of verification. According to the results of this consideration, a decision is made to bring to justice, or about refusal. At the same time, both in the other case, the taxpayer may suggest pay extra tax and penalties. Any of these solutions the taxpayer can appeal first to the higher tax authority, and then to court.

FTS - agency, which, by virtue of the specifics of its activities, often suits regular audits of enterprises. They are conducted due to the need to carry out tax control, monitoring the execution of the prescriptions by payers of the law. Among the most common types of procedures about which are coming - cameral checks. What periodicity can they be held? What conclusions can FNS come to the fact of conducting such checks?

Cameral check: Definition

Based on the wording of the Tax Code of the Russian Federation, the challenge tax audit is a procedure conducted by the territorial body of the Federal Tax Service of Russia, aimed at studying the declarations and other documents of the payer leading to the place of finding the structure of the department.

The goal is to control the observance of legislation regulating the calculation and the payment of relevant fees in the treasury. Cameral tax audit is carried out within 3 months from the moment the payer will provide the Declaration in the FTS and the documents attached to it.

Formality

Following the procedure, documents can be drawn up indicating violation of the relevant laws. As a rule, it is formed according to a special form of an act. If problems are not identified - such sources are not subject to compilation. At the same time, if the cameral tax audit revealed that the entrepreneur made errors in the declaration and other documents, then the prescription is made in its address: within 5 days, make appropriate adjustments to sources. If the payer refused to consider the appropriate request, then, in turn, the FTS officer has the right to make an act reported above.

Act of tax audit

What could be the structure of the relevant document about which is discussed above? What does an act of a challenge tax audit look like? Sample of this source in terms of key wording we will now consider.

According to a typical form, which includes certificate checks, we will mostly be interested in paragraphs 2 and 3 of the relevant document.

In paragraph 1, the act, as a rule, formal information is indicated - the address of the organization, name, type of verification, etc.

In paragraph 2 of the FTS sets out a list of violations. This may be, for example, the formulation of the species "found that the declaration is signed by a person who is not related to the activities of the company."

Clause 3, in turn, outlines the conclusions and recommendations (proposals) of the FNS to eliminate violations. In our case, it is likely to formulate the formulation of "make corrections to the Declaration".

Differences from field check

It should be noted that in addition to the cameral there is also an exit tax check. What is the difference? Exit Tax Check implies that the FNS will study not only documents, but also the correctness of calculation, as well as paying all necessary fees in the treasury. The grounds for conducting such a procedure is the order of the head of the territorial division of the FNS, which operates at the place of registration of the payer. At the same time, the "outbound" check does not necessarily imply the actual arrival of tax authorities in the office of the entrepreneur. Let us assume the option in which the corresponding procedure can be carried out in the Cabinets of the FTS. A viscation may imply a study of the activities of the entrepreneur for calculation and paying both one and several tax species. The period of functioning of the company in the 3 previous year is subject to study. At the same time, checking the firm in the exit format twice in the same period is not allowed.

As we have already told above, the cameral tax check allows compilation of only an act on violations of the procedure for calculating and paying fees in the treasury. In the case of an exit format of options for FNS actions may be greater. Tax authorities may require various examinations, request information from foreign structures and conduct other additional actions.

Cameral check: order

We will study what order is carried out in a challenge format. As we said, this procedure is mainly based on learning the correctness of filling declarations and other documents. The camera check is initiated at the time of receipt of the corresponding reporting from the entrepreneur in the FTS. Specialists of the FTS check the declarations and the accompanying documents for the subject:

• correctness of determining the tax base;
• the correctness of the used arithmetic action in lines and graphs;
• legality of the claimed deductions;
• the correctness of the rates applied by the payer and possible benefits based on the provisions of relevant legislation;

In turn, within each of the listed stages of the FNS verification, it makes a set of other actions (for example, reconciling the figures obtained with those that were listed in the declarations on previous periods, information in your own databases, etc.).

If the tax audit detects errors or inconsistencies in the documents, then as we have already said above, the entrepreneur in writing is informed about them. At the same time, the FTS proposes it to change or add the relevant sources. If both actions are not made by tax authorities, the result of the cameral check is invalid. Accordingly, if the payer did not make the necessary corrections to the documents, the FTS will issue an appropriate violation. However, this is not the only possible scenario of further action. Consider possible options The agency's activities after the cameral check of tax returns and other documents are completed.

Tax agents

Actually, as soon as the FTS officer discovers errors in the sources provided by the payer, he is obliged to draw up a report in the name of the leadership of its territorial department. It outlines facts that indicate a possible violation by a tax legislation. There, in the report note, the FTS officer reflects the recommendation to accept any decision. As a rule, one of the following:

• attract a payer to justice (or refuse this procedure);
• initiate additional activities related to tax control.

An interesting fact: if the payer, having received recommendations from the FNS to correct incorrect information in declarations and other documents, did not make the necessary actions, the tax authorities have the right to initiate no camel type procedure, and the exit. It - planned check. Tax may include an enterprise to the appropriate list.

If taxes are underpayed

FTS can establish by studying the declaration and other related documents that the entrepreneur unreasonably lowered the amounts of fees to be calculated and paid. That is, carrying out not only exit, but also cameral inspections of tax authorities, employees of the department have the right to establish similar facts. In this case, within 10 days after the relevant procedure, the head of the territorial division of the Federal Tax Service of the Federal Tax Service makes an order to attract a payer to justice in accordance with the norms of the Tax Code of the Russian Federation. After that, the entrepreneur is notified of the need to supplement the missing amount of fees into the budget, including penalties, as well as make adjustments to documents.

Document processing

Cameral check - What is this procedure from the point of view of the algorithm of tax authorities in terms of work with documents? Consider this nuance.

First of all, the documents are investigated for the subject of completeness and relevance of the provision - in accordance with the deadlines, which are established by law. Further, it is checked how timely the documents were provided in the FTS. The next step is the appearance of documents, the presence of all necessary details, correct font, etc. The following is investigated by the correctness of the calculations, arithmetic, the validity of the use of benefits. The next step is to verify the correctness of the determination of the tax base.

Thus, during the cameral check, the FNS employee produces three types of basic actions:

• verification for compliance with the formal requirements relating to the filling of documents;
• study of the arithmetic action of the payer for correctness;
• check documents and information in them in terms of regulatory regulation.

The procedure completing the cameral check is to summarize all the numbers and other parameters of studying documents, the formation of prescriptions.

Timing

The most important aspect of such a procedure as a challenge tax check is timing. We only marked the above, the limit interval, which the FTS has to complete the study by the document submitted by the enterprise - 3 months. Now we will look at the nuances associated with terms, in more detail.

As such, the countdown of the allotted period of time for checking begins from the moment the entrepreneur's documents are received at the disposal of the FNS structure. For example, if the chamber tax audit on VAT is meant, then it will be considered to provide the appropriate quarterly declaration.

An important nuance concerning the timing - they can be extended. But the FNS should have significant grounds. Which for example? As a rule, such cases are possible if the documents of the largest payers in the region are checked (according to the criteria established by the FTS). Also an increase in verification time is possible if employees of the department revealed inaccuracies or contradictions in information provided by the company, which may indicate a direct violation of legislation. Another possible reason - FTS considered the necessary to carry out additional procedures within the framework of tax control.

Discussion moments

We studied the main characteristics of such a phenomenon, as a desk check, which is. At the same time, it is worth noting the nuance concerning some of the problematic and in some extent of the discussion moments characteristic of this procedure. As many lawyers believes, there are unresolved problems of legal, as well as an organizational nature in this area. They can be observed during law enforcement practice, arbitration activities.

One of the most pressing problems is related to the procedure for reimbursement of VAT. The fact is that enterprises that posted this tax on any other grounds formally have the right to return the surplus from the budget. However, in practice, this procedure has been difficult to implement this procedure, mainly because the FTS authorities consider some experts, sometimes too actively fond of requesting additional documents from enterprises during a challenge verification of VAT declarations. This significantly slows down the process, and can negatively affect the dynamics of the company's interaction with partners and counterparties. The complexity here is also in the fact that in the Tax Code of the Russian Federation, it is no longer a list of documents that can unequivocally testify to the right of business to receive a deduction on VAT. And therefore, the tax authorities, as experts noted, require a too extensive circle of sources sometimes.

Another group of problems is associated, actually, with not quite unambiguous, as some lawyers consider, wording in the Tax Code of the Russian Federation. A simple example - in the 3rd paragraph 88th of the Codex article, it was said that when the errors in the declator detects, the taxpayer is reported in the declator. However, as lawyers noted, it is not directly indicated here - this is the duty of the FTS or the right. At the same time, this kind of FNS action, as making the requirements for the payer to eliminate violations, is classified as right if proceeding from the wording of the 1st paragraph of the 31st article of the Tax Code of the Russian Federation. In turn, the arbitral practice contains precedents, which suggest that the corresponding action of the FNS should be considered as a duty.

The following group of problems is associated with insufficient proceedings of criteria for which field checks are conducted based on the results of the cameral. That is, an option is possible when the business unequivocally led to work with violations, but a more strict control procedure for it is not initiated: everything that sent the FTS is an act of a challenge tax audit, which, in fact, may not affect further business behavior in the aspect intentional violations of relevant legislation. In turn, it happens that the company has actually made accidental mistakes in filling out documents, but the FTS still decided to carry out an exit event.

Experts believe that the fair dependence between the two tax control procedures should still be. Criteria in this case can be:

• the degree of compliance of indicators in tax and accounting documents;
• logic between calculated procedures for different business sites;
• comparison of data for different periods;
• comparison of information obtained during cameral checks and information obtained by the FTS from other sources.

As possible tools that would allow the FNC to make work more efficiently, experts refer to the improvement of the technological base. That is, if, for example, there are some inconsistencies on anyone or other business, and they are clear - a computer program in accordance with the mortgaged algorithms visually and when using objective indicators, can identify possible violations that may be the basis for the on-site inspection.

Tax audits are one of the most effective tools for monitoring the process of paying taxes and execution by the taxpayer of other duties assigned to it by law.

What is a Cameral Tax Check?

The tax audit is a set of special techniques that apply to the tax authority to establish the reliability and legality of accounting for taxation facilities, the procedure for paying taxes, fees in reports, documents, accounting balances etc. In the course of such an audit, financial and economic operations of individuals or organizations that are associated with the accrual or payment of taxes are being studied. They are classified on the basis of the nature and objective objectives: depending on the material on the basis of which the inspection is carried out, its volume, the degree of data coverage, inclusion in the plan. Also, depending on the place of checking and its depth, it can be exit or desk. The final form provides that control is carried out at the location of the tax authority, based on the documents provided by the taxpayer or its agent, which are grounds for calculating and paying tax. If necessary, it may be necessary to provide additional information.

Goals and objectives

The main purpose of the challenge tax check - control over compliance with tax legislation and fees from tax agents, taxpayers, payers of fees. But it cannot take place if a special declaration is filed according to the FZN 140-FZ "On voluntary declaration by individuals of assets and accounts (deposits) in banks and amending legislative acts Russian Federation" Cameral check is carried out to detect and prevent tax offenses, recovery of the amounts of unpaid and partially paid taxes to attract the perpetrators to liability for tax crimes or preparation of materials to ensure the rational selection of taxpayers for conducting tax audits.

When is it held?

Cameral check can be carried out both in relation to the organization and relatively individual. This is one of the forms of current tax control, which allows you to quickly identify and respond to violations. Its initiate authorized officers tax Service Without special permission and departure to the taxpayer, but strictly as part of their official duties. The base for cameral inspection becomes the submission of the tax return to the IFTS. If the taxpayer submits additional documents attached to the declaration, then the term is calculated from the date of their provision.

Cameral tax audit procedure

The procedure for holding a challenge tax audit is clearly established by law. At the first stage, tax service employees contribute to automated information system "Tax" Tax Declarations or Calculations provided by the Taxpayer in Paper Format or in electronic format. If necessary, error protocols are formed, reconciliated control ratios According to the reporting. Also verified the correctness of the details established by regulatory legal acts, the timeliness of submission of documents, the availability of corrections, filling out reporting in a foreign language.

At the next stage there may be two options for the development of events:

1. The bases for the in-depth cameras were not detected;
2. Causes for in-depth check are:
   • the presence of errors, contradictions, inconsistencies of the declaration or another tax document;
   • benefits are declared, the amount of VAT to reimbursement;
   • submitted reports on taxes related to the use of natural resources, etc.

In the third stage, tax control activities can be carried out, for example, the recovery of additional documents and information from the taxpayer or third parties, the appointment of examination, interrogation of witnesses, recess, inspection of premises, etc. (or require no later than 5 business days to provide explanations and (or) to file a refined declaration). In the process of cameral checks are used informational resources Various levels: EGRN, ENGINUL, CATALOQUE credit organizations, JRIP, FSS, information from the Bank of Russia, monitoring banks, FIU, etc.

Then the results are issued. If there are no violations of tax legislation, the act of a challenge tax audit does not compile and the decision on the basis of its conduct is not made. Otherwise, it is issued within 10 working days after it. Not later than 5 working days from the date of the compilation of this document, the taxpayer should hand the certificate verification act. If he does not agree with his provisions, then within 15 business days it is necessary to issue its objections.

In any case, the following stage will considerse the materials. This process may not exceed 25 days from the date of receipt of the act (if necessary, the extension of the period is to 1 month). Then send a notice of consideration of the materials of the cameral check. In the process, the head of the inspection announces materials, checks the appeal of invited persons, certifies in authority, explains to those present by their rights and obligations, after - the investigation of materials is being investigated. If the taxpayer or the person whose participation is necessary, will not appear, will affect the deposition of this procedure. When in the materials there will be not enough information for the decision, approve the attraction of an expert, a specialist, a witness or carrying out additional measures of tax control.

Also, at this stage, the inspection has the right to issue a decision on postponing the consideration of materials or the extension of this period and eventually launch the re-consideration procedure. Only then will be made the final decision on the cameral check. If information is enough, the Commission may still assign a re-consideration or immediately make a final decision - to bring to responsibility or refusal to attract. Not later than 5 days after the results of the results, the taxpayer should be given a decision on the results of the cameral check. He agrees with his provisions, otherwise, has the right to appeal the decision. As a result, the petition will be satisfied or it will still come into force, and will have to pay the specified amount of taxes, penalties, fines, fulfill other requirements (Art. 45-48 of the Tax Code of the Russian Federation). If desired, this decision can be appealed in a higher tax authority on appeal or in court.

Cameral tax audit period

The deadline for a challenge tax audit may not exceed 3 months from the date following the day of the provision of tax documentation (if there are no legislation in a specific situation). In the absence of errors, the term may be less. You can monitor the process on the FTS website in the "Personal Account".

Council: tax Code It does not provide for the possibility of official extension of the camera check, and at the end of this period it is automatically considered to be completed, although the allocated time is not always enough to carry out a complete set of control measures, especially if they concern VAT verification to reimbursement. But according to the position of the Presidium of the Supreme Arbitration Court, the end of its term is not an obstacle to the establishment of non-payment of taxes and measures for forced recovery.

Consequences of camera check

If there were no violations during cameras, the inspector signs the declaration and puts the date, which means the end of the inspection. The act is made only in case of detection of problems (within 10 days). Not later than 5 days after its creation, the document is transferred to the taxpayer. You can refute the results until the time has expired from the date of delivery. Objections are obliged to learn in 10 days and make a decision - to agree with the arguments provided or to approve penalties: a fine, drawing to responsibility, the rejection of the last measure.

How to challenge the results of the camera check?

If the taxpayer does not agree with the results of the challenge check, it can appeal them in a higher tax authority or court. The plaintiff needs to justify its position well, and in the presence of the fact of tightening the validity of the inspection - to prove the violation of their rights, causing damages, the causal relationship between the illegal action and losses, to require their refund (Article 35 of the Tax Code of the Russian Federation).

At first, it is necessary to appeal the decision in the tax inspection itself, which carried out a check, and only then contact above. The objection is allowed in the form of a protocol, the act of disagreements on the act of a challenge tax audit (no special form). If there is no positive result, and the plaintiff is confident in its rightness, then you should act further. The decision will turn out to appeal in court only after submitting an appropriate appeal to the higher tax authority within a month. But so far will go litigation, already approved the decision of the inspection will still have an exception - provision bank guarantee (Art. 138 NK).

Cameral and exit check - what's the difference?

Cameral checks are one of the most effective tax control forms. Thanks to them, the amounts of detachments to the budget are increasing, and, unlike exit tax checks, they take less time, not so time-consuming, can cover almost every taxpayer. But the latter reveal more tax violations.

An exit tax check is carried out at the location of the taxpayer if the declarations identified errors, inconsistencies or it is suspected of violating the procedure for calculating and paying taxes. It is considered a formal basis to be the decision of the head of the tax authority, and the inspectors in place verify the correctness of the calculation and timeliness of taxes.

Unlike cameral checks, the exit can last up to 2 months, starting from the date of the decision (if they check not the entire company, but a branch or representation - up to 30 days). In some cases, the field check is prolonged to 3-6 months: if they check large taxpayers, those who did not provide the necessary paper in time if force majeure occurred on the territory, for example, a fire, when identifying additional facts about violations. Also, at its end, except for the act make up a certificate where the subject of verification and timing is indicated. Despite the common goal, there are many differences between cameral and field checks: the subject of checks, grounds for carrying out, the need to obtain permission from the leadership, inspection of the territory during verification, draw up an act (in the case of an actual audit, the act is drawn up if the violations are not detected), Dates.

Save the article in 2 clicks:

Cameral check is one of the most effective forms of tax control. It is less costly material and allows you to cover a much larger number of taxpayers than the exit. If necessary, the results of it can be appealed in the tax inspectorate, a higher tax authority or court.

In contact with

Art. 88 Tax Code Lights the procedure for holding a challenge tax audit. The subject of the cameral check is to ensure proper execution by the taxpayer responsibilities for filling reporting. The camera check mechanism starts from the moment the tax return payer is submitted (read the details).

Who and where the cameral tax audit is held

Cameral check is carried out by the FTS officers within the inspection walls.

Within the framework of cameral inspection, an employee of the IFTS is entitled:

• Request additional documents. Wherein tax law Allows you to exterminate when conducting cameral checks. So, for example, paragraph 5 of Art. 93 of the Tax Code of the Russian Federation found that it is impossible to request the materials previously presented during the exit or desk checks. About what other documents the tax authority may not be entitled to learn from the article.
• Interrogation of witnesses. Is it possible to avoid dacha tests, you will tell you our article.
• To inspect the premises. In this case, the inspection can be subjected to indoors not only the injured person (details).
• To carry out other events, which are in the article.

What may be the results of the check:

• When I detect errors, the FTS is obliged for 10 days at the end of the inspection to make an act of this in 2 copies and send it to the taxpayer. About how the act and for how time it is sent to the audience, you will learn from the article.

Note! The personal person can appeal the act of tax authorities within a month after it is received. That's right to make it help you.

• If the errors are not detected, the tax authority does not issue any outcome documents (except for checking the validity of compensation on the declarations of 3-NDFL and VAT), when it makes one or another decision. Read more about Cameral VAT check check in the article.

Cameral checks is the prerogative of only tax authorities?

Cameral check is carried out not only tax authorities, but also extrabudgetary fundsthat are guided by Art. 34 FZ "On insurance premiums ..." of 24.07.2009 No. 212-FZ, as well as customs services within the framework of the Customs Code of the Customs Union.

During cameras conducted by the customs, the customs authorities also have the right to request customs declarations and other necessary documents, access the objects of the checked person, other actions. They are talking about them in the article.

Cameral inspections are an effective tool in the hands of the control bodies, since it allows you to get a lot of information on the maintenance of the credentials to the verifiable person. To understand the intricacies of this procedure, and our heading will help to avoid difficulties in its passage.