Plan of tax checks in the year. The tax authorities are needed for good reason to start an on-site inspection. For what reason the planned tax check can be carried out

Find out if your company is enabled to the IFNS field inspection plan for 2018, where to see the list of tax audit organizations in 2018, which criteria are in public access. Specify whether your organization is subject to any other check.

Tax Inspection Plan for 2018

In relation to taxpayers, two types of checks can be produced - cameral and exit. In the 2018 inspection plan tax Inspection Can get both organizations and IP.

Planned tax audits of legal entities for 2018 by Inn

In the concept of planning system of field tax checks, it is indicated that this is an open process. However, a clear order to determine the plan and schedule of field inspections of the IFTS for 2018 is not for open access. The organization will not be able to legally find a list anywhere and find out if it is in it. Once again, the tax authorities do not publish a schedule of planned tax audits of legal entities for 2018 on the TIN.

Document with a list of organizations of falling under tax control In 2018, it is a closed document for official use. Officially, it is not published anywhere.

Important! When checking, the tax authorities require full information about counterparties. You can form a dossier on any partner in it for free and takes only 1 minute. Just find the company on the Inn, the name or OGRN and make a counterparty dossier.

Lists of organizations for tax audits in 2018 in open access

It is worth noting that tax Service On its website published a plan and schedule of field inspections of the Federal Tax Service of the Federal Tax Service for 2018 in relation to organizations that implement state regulatory activities.

You can get acquainted with this list of planned tax checks on the official website of the Federal Tax Service of Russia. The purpose of such checks will mainly be the verification of compliance with licensing requirements in certain activities.

How to find out if there will be an exit tax check in 2018 and will there be any changes in the rules of revisions? There is a way that will help you calculate the likelihood that this year it is worth waiting for the visitors visiting. We will tell about it below.

How to find out if there will be an exit tax check in 2018

Taxpayers can independently assess the likelihood of an on-site tax audit in 2018 with the help of criteria. Order of the Federal Tax Service of Russia of 30.05.2007 No. MM-3-06 / [Email Protected]

The document provides 12 points for self-assessment of risks:

1. Tax burden below the average industry in the industry
2. Losses in accounting or tax reporting For several tax periods
3. The share of deductions on VAT over the past 12 months exceeds 89%
4. Cost increases greater income growth
5. Pay average monthly salary Below the average consumer level on the subject
6. For special circles: repeated approximation of indicators to the limits that deprive the rights to apply special tax regimes.
7. For IP: reflection of the amount of consumption as close as possible to the amount of income received for the calendar year.
8. Contracting contracts or intermediaries without reasonable economic reasons
9. No explanations and answers to tax requests
10. "Migration" between tax authorities
11. Deviation of the level of profitability for this area of \u200b\u200bactivity according to statistics
12. Maintaining financial and economic activities with high tax risk.

The last criterion is directly related to the check of counterparties. So, the tax authorities consider that the company leads risky activities if they do not find:

• personal contacts of the management of the supplier company, the scan of passport, documents confirming its powers;
• information on the actual location of the counterparty;
• available information about the supplier (counterparty dossier), work comparing the contaglents;
• information about the registration of counterparty to the register.

The more criteria is performed at the taxpayer, the greater the likelihood that it will be included by the IFSA in the plan and schedule of exit tax audits of the Federal Tax Service of the Federal Tax Service of the Federal Tax Service.

One-day and climes-dependent companies will be in priority of tax audits 2017. Changes, new rules for cameral and exit audits and, when recovering debts, consider in the article.

New tax audit rules 2017: What are the associated changes

FNS of Russia published on nalog.ru " Tax passport"Each region and statistics on the unreimension of companies in the whole country. Debts rose more than ever last years. Because of this, the tax authorities are tasked in the fastest time to reduce the amount of the debt of companies. Will come from all sides.

Let's deal with what will be tax checks 2017, to which changes, the new rules you should prepare.

Cameal and exit tax checks in 2017

Tax checks 2017 will be more dangerous - inspectors are trying more and more detached not only on exit audits, but also on camerals. Special attention All checks will be addressed to transactions with one-day. This is reported by the tax authorities surveyed by us. The company will ask for explanations or documents on such transactions. And some inspections immediately demand to remove costs and deductions, if the counterparty is listed in the database of one-day. There are still new trends in the nearest checks.

Frequent camels. In-depth cameers are carried out by 20 percent more often than a year ago. It means that the likelihood of the fact that explanations or documents for in-depth revision and larger additions are requested from you. Thus, the average price of one effective cameras increased dramatically for the year - up to 58 thousand rubles. It is 39 percent more than last year (41,700 rubles). The tax authorities report that the accruals increased due to the recording of VAT - the FTS program now automatically detects discrepancies from the supplier and the buyer. At the same time, the share of the resulting accommodation is still on site - 5 percent.

Dear field checks. Every year, the inspectors are less and less and less frequently to companies - for the first nine months of 2016, the tax authorities checked 17,362 organizations, and a year ago - 19,749. But it is not possible to avoid claims to anyone - 99.3 percent of field checks, as before, end Dincons. Almost half - by 45 percent - the average price of the departure check has increased. According to the nine months of 2016, it is 14,605,000 rubles, and a year ago, the tax authorities were charged much less - 10,044,000 rubles. But in your region the price may differ. For example, in Moscow it is 41.6 million rubles, in St. Petersburg - 71.8 million rubles, and in Krasnodar Territory - 4.9 million rubles.

All this suggests that the tax authorities are still planning revisions. The tax checks will not be exception and tax checks 2017. Changes, new rules allow you to choose potential violators using the ACC-2 system. In 2017, the tax authorities will plan on-site inspections primarily on the basis of breaks that the program has identified in VAT declarations.

In 2017, the tax authorities also plan comprehensive checks of interdependent companies. That is, they want to check the entire group of such organizations at once. So the inspectors will be able to analyze the transactions between dependent counterparties, to identify business crushing, including those held in order to remain on simplified.

But the most dangerous checks are still those that taxes are carried out in conjunction with the police. For the first nine months of 2016, the tax authorities conducted 4623 joint checks. The price of the revision was 25,428,000 rubles. This is 20 percent more than in 2015.

The middle price of the exit and cameral check in your region you can look at the table (below).

New checks of contributions. The tax authorities will check contributions. But starting the inspectors will not be offended. First, work will be the same methods that the NDFL (a letter of the Federal Tax Service of Russia of October 20, 2016 No. ZN-18-1 / 1103). That is, the tax authorities will ask for an explanation of a low salary, to call for salary commissions, to include on the inspection plan, those suspected in the underestimation of the NDFL base and contributions.

Field checks of IFTS for 2017: Plan and check schedule

Unlike other departments (for example, funds), tax inspectors do not publish a plan and schedule of inspections for the coming year.

On non-tax checks can be found on the website of the Prosecutor General's Office. In a special form, you need to specify the main data about (OGRN, INN, name), and the service will show who, when and how often will be checked. The schedule for 2017 should appear in the near future.

Recovery of tax debts in 2017

How to tax debts. According to official statistics of the Federal Tax Service of Russia for all major taxes - profits, VAT, NDFL - money received money on average by 5 percent more than last year. The fall in payments is recorded only on NPPI, and the sums decreased at all (by 2%) property taxes. But at the same time tax debts Companies grow in all regions of the country. It turns out that this year the companies paid more than a year ago, but the budget must be left more than last year.

According to the NALOG.RU website, from January 1 to September 1, 2016, the debt increased by 16 percent. Over the last five years of such a sharp jump, it never happened. Therefore, in all regions, the tax authorities began reinforced measures to recover arrears. This is especially true to themselves companies in Moscow, Moscow Region, St. Petersburg, the Kabardino-Balkarian Republic and the Krasnodar Territory - here are the largest debts.

How the IFTS will accumulate debts.First, the company will cause a debt commission. Many companies even before the commission or immediately after it transfer part of the debt to the budget to convince the tax authorities in their good faith. You can also agree with the tax authorities a gradual debt payment. Secondly, remove from accounts in banks. Including if after the commission, the tax authorities will not receive results. If there is not enough money in the account, debts contribute to property. Thirdly, try to recover debts from a new company if the business transferred to it. Or personally from the director, if the company as a result of large debts has become bankrupt.

And fourth, will require clarifying. Previously, the inspectors often asked the company to hand over the clarifying and reduce the amount of tax to the one that she paid in fact so as not to be listed. Now the service management prohibits so manipulates with clarifications. Therefore, such places are possible not often. But 6-NDFL clarifieds will be asked. This year, as inspectors claim, the discounts on NDFL increased due to errors in 6-NDFL. Remove arrears and penalties can be clarified.

Council
For a safe tax burden by industry in your region, see the website of the FTS Nalog.ru in the "Statistics and Analytics" section\u003e "Tax Analytics"\u003e "Tax passports"

Fighting Loss and Low Tax Load in 2017

Strengthen the work of unprofitable commissions is also one of the main tasks of tax authorities at the end of this year and in early 2017. We became aware of this from a letter of one regional UFNS. Moreover, on Commissions, the inspectors will process not only unprofitable companies, but also those who have the amount of taxes to pay below the average industry in the region. If you cause, you will need to pass a clarified on profits for nine months and remove the loss. And in the declaration for 2016 - to reflect the tax amount to pay, close to the safe tax burden in your region.

It is safer to go to the inspection and explain how you plan to leave a unprofitable or low-probability situation. Low load can be justified by the fact that sales decreased, costs increased, etc.
If you ignore the challenge to the Commission, there is a risk of field check and reinforced reader. And on checks, it will be more careful on checks. This is evidenced by the statistics of FNS. So, according to the first 9 months of 2016, the tax authorities were losses for 50 billion rubles. less than on checks. And on checks reduced losses on total 358.8 billion rubles. - This is twice as bigger than in the same period last year (179.4 billion rubles).

Important!
How else are struggling with losses
From January 1, the rules for the transfer of losses for the future will change. Now the company has the right to write off the loss of past years without limitation. Since 2017, it will take into account a loss worth not more than 50 percent of the tax base of the current period. This limitation is introduced for all losses that have arisen since 2007. For example, on January 1, 2017, the company has a poor loss - 700,000 rubles. The tax base (Profit) for the first quarter of 2017 is 500,000 rubles. Consequently, in the first quarter of 2017, you can take into account a loss in the amount of 250,000 rubles. (500 000 rub. × 50%). The remaining 450,000 rubles. (700 000 - 250 000) The company will be transferred to the following periods.

If the company has received a loss in the reporting period, then it is impossible to write off the losses of past years. Consider them will turn out only when the profit will appear. And no more than 50 percent of the tax base

How many IFTS puts holds on checks (data for 9 months of 2016)

Especially for the magazine "Financial Director" Tax specialist legal company Tours and Partners Natalia Brylev described the step-by-step methodology for preparations for tax audits 2017.

What will look for tax authorities during the tax audit 2017. Check-list that will help prepare for business checks.

Priority directions of tax policy Russian Federation For 2016 and the planning period of 2017 and 2018 are preventing increasing tax burden and simultaneously increase tax revenues to the budget. In this regard, tax audits are not even less likely - they will be comprehensive and meticulous. Moreover, the tools for collecting reasons for tax audits from inspectors have become even more. So, what will be looking for tax authorities in 2017 with tax audits.

All enterprises are registered and registered in the funds

The first thing that check on the tax audit is whether all enterprises are registered. If prints, forms, forms of non-existent companies are used, this will be qualified under Article 171 of the Criminal Code of the Russian Federation as "illegal entrepreneurship", the maximum punishment is 5 years of imprisonment. From January 1, 2017, the tax authorities are moving the functions of controlling the correctness of the calculation and the timely payment of insurance premiums in the FIS, FSS and FFOMS. Now such control will be carried out by general rules Tax audits and regulate the Tax Code of the Russian Federation. But periods that have expired until 2017 will be checked by the old rules of the FFR authorities, the FSS of the Russian Federation. As part of the on-site inspections, tax authorities will also be paid and paid taxes, and insurance premiums. It is expected that insurance premium fees will increase due to the transfer of such powers of the FTS, since the tax authorities have long developed a methodology for collecting tax arrears, including by intimidation (see how to prepare for tax audit).

Have you created or your employees in the last ten years "Left" firms

During the tax audit in 2017, there are risks of application of Article 173.1 "illegal education (creation, reorganization) legal entity"And 173.2" illegal use of documents for education (creation, reorganization) of a legal entity "of the Criminal Code of the Russian Federation. Maximum punishment on 173.1 - up to 5 years in prison.

During tax audits, the inspectors will look for signs of cashing through fake companies

Cash moneyIn addition to accusations of non-payment of taxes under Articles 198, 199, it falls under Article 3 of the Law 115-FZ. It is fraught with an attentive inspection on involvement in extremism and financing of terrorism. And here it is likely to begin to apply Articles 174 and 174.1 of the Criminal Code of the Criminal Code of the Russian Federation "Legalization of cash ... obtained by criminal means", the maximum punishment is up to 7 years of imprisonment. And here the tax authorities will be to the rescue that has already spent the year ASK VAT-2 system.

Please note that companies that are obliged to hand over VAT Declaration in electronic formWhen conducting cameral checks will be able to submit to tax authorities only in electronic form (clause 3 of Article 88 of the Russian Federation). When presenting explanations on paper, they will not be considered presented. Another mechanism of tax authorities to take advantage of the inattention of businessmen and failures in computer technologies to recover a fine for the unlawful inconsistency of information to the tax authority in the absence of signs tax offenseprovided for by Art. 126 of the Tax Code of the Russian Federation. Penalty of 5 thousand rubles. accumulated in the case of non-submission (untimely presentation) in tax authority explanation when refined tax return Not commissioned on time (paragraph 1 of Art. 129.1 of the Tax Code of the Russian Federation).

In addition, now, if the taxpayer did not connect to electronic document flowBanks allowed to suspend the organization's operations on its accounts in the bank and transfers to its electronic money.

Does the facts of artificial overestimation of procurement prices (exercise costs) of products (raw materials)

Detect artificial overestimation of purchasing prices during the tax audit 2017 is difficult, but if the tax authorities succeed, the company threatens at least responsibility for Tax Code. The rest will depend on the amount of underpaid taxes. Increased tax sanction For non-payment of taxes as a result of the use of non-market prices between interdependent persons, it begins to act when checking controlled transactions only for tax periods, starting from 2017 (more about interdependent persons in tax legal relations).

Whether yours is yours wage, Wages of your employees, other income of your and your employees are legal, and taxes and insurance contributions are fully paid?

Difficult violation. Since when permitting the payment of enforcement salaries to employees in judicial orderThe arbitrators take into account only the specific amounts of "gray" wages, from which the corresponding contributions can be detached. If the employee says that he once the employer paid about 3000 rubles. Cash, then such testimony in court will not be adopted. However, the tax authorities will try to attract the company to justice under Article 199.1 of the Criminal Code "Unfiguring Responsibilities tax agent"Up to 6 years of imprisonment and naturally arrears, penalties.

Illegal unlicensed programs

Favorite theme of operatives and investigators during tax audits and in this and in 2017. Article 146 of the Criminal Code - up to 6 years with a fine in Halmillion.

How to prepare for tax check 2017. Check list

I advise businessmen before tax inspection to independently assess the risks of attracting your company to tax liability.

The minimum check list must contain:

1. Check for folders and documents in them in the following blocks:
   • bank documents;
   • cash documents;
   • contracts;
   • personnel documents;
   • general documents (constituent documents, rental, communal, other);
   • documents for fixed assets and intangible assets;
   • books and magazines.
2. Take all the extracts for the bank.
3. Take any dupress on the bank for any day.
4. Take any operation reflected in the banking discharge.
5. Communicate all documents on this operation. Come on the entire chain of the movement of documents and money related to this operation: Agreement, account, invoice, invoice, commodity checks And so on - see absolutely all source documents on this chain.
6. If it was an operation on the purchase of office equipment, check the physical availability of office equipment, passports on it, overhead or commodity checks, accounts, invoices, commissioning acts, check-in, depreciation and so on.
7. Then check the reporting. Reporting before the state recommend checking over the past three years.
8. Make sure that it is the physically reporting, its docking, documents confirming payments to the state.
9. Check out other documents: move around the office from one workplace to another, take the first document on the table, ask: "What is it?", "Where should it lie down?", And let the employee call it, put it in place or throw it into the place. Dusting basket, if not need it.
10. Record all disadvantages to make a program to eliminate them. Additionally, inviting an experienced accountant (not an auditor, for this there are reasons) and let it check the reporting and maintenance of registers.

Be sure to check that each enterprise (IP) you used in business corresponded to the signs of conscientiousness and independence. Collect a basic package of documents to confirm the counterparty check: Request a copy of the constituent documents, passports of the company's first persons, prints of seals and sample samples, etc.

What is a tax audit

Tax audit It is the most efficient method of tax control.

During the tax audits, the tax authorities collect information on the taxpayer's activities. At the same time, various methods are used: conducting surveys and interrogations, request for explanations and documents, inspection of the organization's property, comparison of documents and information obtained from various sources.

An analysis of all data obtained allows the tax authorities to identify the violations tax legislation.

Consider more details of checks when inspectors can initiate tax audits than guided by their conduct, as well as the rights and obligations of verifier and taxpayers during the inspection.

Types of checks of FTS.

The Tax Code provides for two types of tax audits:

• exit - are held at the address of the taxpayer;
• cameral - held within the tax inspection walls.

A counter check is an element of the exit or desk check.

By volume of the issues of questions, tax checks are:

• complex - verification of the enterprise for compliance with tax legislation as a whole;
• target - checking individual operations of the taxpayer or to comply with tax legislation in a separate direction (according to a specific transaction, according to foreign economic activity, etc.);
• thematic - verification of compliance with individual norms of tax legislation (for example, the correctness of the calculation of VAT or income tax).

According to the method of checking:

• on solid - all taxpayer documents are checked; Typically, there are tax audits of small businesses;
• selective - the sample of documents is investigated; As a rule, so check firms with a large document flow.

Also allocate:

• control checks conducted by a higher tax authority in order to identify violations of inspectors made by testing the IFSS;
• repeated checks during which the same taxes are checked for the same periods by which the verification has already been carried out.

Cameral check

As part of the cameral check, completeness and correctness of the calculation of a particular tax for one are checked. taxable period. Such an inspection of Yurlitz FTS is based on the presented declarations (calculations) and other documents obtained during the tax control.

It is the opinion that only unprofitable declarations, with a tax on compensation or declared benefits. This opinion is mistaken. The cameroller automatically begins on the day of representing any declaration - the decision of the manual for its start is not required.

On check inspectors are given 3 months. From this rule there is an exception.

2 months - the deadline for checking the VAT declaration, except for foreign firms providing electronic services in the Russian Federation, they are checked for 6 months.

Suspension or extension of the values \u200b\u200bof cameral checks of the NC is not provided. Exception: You can extend to 3 months check of the VAT Declaration.

The act on the results of the cameral check is made only in the case of disorders. It is allocated for 10 working days.

In-depth cameras check

An in-depth camery testing is evidenced by the receipt from the tax authorities to submit documents and explanations.

Inspectors have the right to request explanations in three cases (clause 3 of Art. 88 of the Tax Code of the Russian Federation):

• when identifying errors or inconsistencies with another information available in the FTS;
• when presenting a refined declaration, in which the amount of the tax is less than in the primary;
• when applying for a loss in income tax declaration.

Submit explanations needed within 5 business days.

The request for documents during the camera is possible only in the following cases:

• applied tax breaks, including reduced rates tax, or reflected amounts not subject to taxation;
• declared VAT for reimbursement;
• a profit tax declaration is represented by a member of the Investment Association Agreement;
• after more than 2 years, a refinement is presented with a decrease in the tax amount or with an increased loss amount;
• when verifying taxes related to the use of natural resources;
• the data presented in the VAT declaration disagree with similar data in the declarations of counterparties;
• declarations on excise taxes are declared deductions.

The requested documents must be submitted within 10 working days.

Do not know your rights?

Exit Check

For the start of the field check, it is necessary to resolve the head of the IFSN or his deputy. If the organization cannot provide the checking room, the check is carried out in the inspection room.

The time-checked period may not exceed the three years preceding the decision to conduct an audit.

The maximum verification period is 2 months, but in some cases it can be extended to 4 or 6 months. For checking branches and representative offices, 1 month is given. The day of the beginning of the check is the date of decision on its holding, the end of the end is the date of the certificate of a certificate conducted.

Check may be suspended for a maximum of 6 months, if necessary:

• get information from foreign government agencies;
• get information or documents from counterparties;
• conduct an examination;
• transfer into Russian documents received during the verification.

Exit check may be complex or thematic.

Counter check

NK does not contain such a concept as counter checks of the FTS. However, this term is firmly entrenched behind requests that tax authorities are sent to counterparties of checked companies.

The counter check is an element of an exit or desk check or a way to verify individual operations of the company outside the scan framework. It allows you to compare various copies of the same document, as well as make sure that the organization's real existence of counterparties.

If the same document from the supplier and the buyer has any discrepancies or counterparty will not answer the request at all, it will indicate possible tax violations.

Answer the request in the opposite is necessary within 5 days from the date of it.

Repeated check

NK prohibits re-exit tax audit by the company according to the same taxes in the same period except for three cases:

• control check of a higher tax authority in order to control the work of the IFSN;
• submission for the already proven period of clarifying, in which the amount of the calculated tax is less than in the primary declaration;
• when reorganizing or eliminating a legal entity.

Re-check can cover no more than three years preceding the decision of the decision on its conduct. If the verification is carried out in connection with the submission of the updated declaration, only the refined tax for the period specified in this declaration is checked.

Not re-checking:

• tax checks that were not checked in the previous check;
• exit checks on taxes previously proven during the camera;
• cameral check of a refined declaration.

Procedure for conducting inspections

As already mentioned, the exit tax audit of the Ltd. and firms with another organizational and legal form begins with the decision to hold it. The solution necessarily indicates:

• name of the organization's verifiable;
• taxes for which the verification is carried out; with a comprehensive test indicated "for all taxes";
• checked period;
• posts and surnames inspected.

During the calendar year, more than two on-site inspections cannot be carried out.

In suspension, all the actions of tax authorities in the organization are terminated, all documents except seized are returned.

During the on-site tax audit of a legal entity, as well as in a challenge check of the VAT declaration, the tax authorities can:

• interrogations, inspections, inventory, examination;
• call witness;
• attract experts and translators;
• celebrate documents and produce their recess.

At the end of the field check, a certificate is drawn up. It is awarded by the taxpayer personally, and if it is impossible to do it by mail and is considered to be received on the 6th day from the date of sending. From the date of its preparation, 2 months is given (3 months when checking the consolidated group of taxpayers) on the execution of the act.

Registration of test results

Unlike the Camera, the act on the results of the field inspection is always compiled. When identifying violations to it, confirming such facts documents are applied. Within 5 days, the act is awarded the taxpayer personally or if it evasion from receiving, sent by mail.

After receiving the act of the cameral or on-site check, the organization has a month for the submission of objections. After this period, the test materials are considered. About the date and place of consideration of the tax authorities are obliged to notify the taxpayer. The absence of such notifications is the basis for the cancellation of the verification decision.

According to the results of consideration of materials, one of the following decisions are made:

• on attracting a taxpayer to justice;
• on refusal to bring to justice;
• on holding additional activities of tax control.

Additional events are given 1 month, it is impossible to extend the period.

The decision to attract or refuse to bring to justice is awarded within 10 working days from the date of adoption.

Appeal of an act of verification

If the organization does not agree with the decision made, it has the right to submit an appeal to the higher tax authority within a month from the date of its receipt. You can challenge as a decision in general and its part.

The complaint may be left without consideration if:

• missed the deadline for its submission;
• disrupted the order of its submission;
• received a review of the complaint;
• previously served a similar complaint;
• violations of the rights of the claim of the complaint have already been eliminated.

The term of consideration of the complaint is 1 month, but it can be extended to 2 months. According to the results of the consideration of the complaint, one of the following decisions are made:

• leave the complaint without satisfaction;
• cancel solution completely or in part.

The decision can be appealed to the taxpayer in court.

The Tax Code provides two types of tax checks: cameral and exit. The procedure for their conduct and appealing results is governed by Chapter 14 of the Tax Code of the Russian Federation.