The tax service told how taxpayers' objections are considered on tax audit acts (information FTS).

Tax authority acts

The results of certain actions (tax audits, the detection of facts of tax offenses) the tax authority accompanies the execution of the act, which is awarded to the taxpayer.

* Act is awarded to the verified person under the signature or sent by mail by registered letter within five working days from the date of drawing up Act ( pP. 1 p. 3, paragraph 5 of Art. 100 NK RF). As a rule, together with the act, the notice of the time and place of consideration of the materials of the tax audit is available.

** With the exception of tax offenses, the detection of which is considered in the manner prescribed art. 101.NK RF.(p. 1 Art. 101.4.).

*** Act is awarded a person who has committed a tax offense, under signature or transmitted by another way, testifying to the date of its receipt. If the specified person evades the acquisition of an act, the appropriate mark of the tax authority is made in the act ( p. 1 Art. 101.4 NK RF) And the act is sent to this person by mail by registered letter ( p. 4 art. 101.4.). The date of delivery of an act sent by mail by registered letter is considered the sixth day counting from the date of its dispatch.

Feed objections

The taxpayer may not agree:

With conclusions, suggestions, any facts set forth controllers in the act ( p. 6 art. 100, paragraph 5 of Art. 101.4.);

With the results of additional tax control measures ( § 6.1 of Art. 101 NK RF).

Then he is entitled to submit objections: in writing Contact the tax authority.

Written objections on the act, the results of additional measures of tax control can be represented as a whole or in certain provisions (in part). The Appendix to the FNS information provides a form of objections to the tax audit.

For written objections, the taxpayer has the right to attach documents confirming the validity of its objections (their certified copies). However, it's not too late to do this and during the appearance of an act, as well as the results of additional tax control events. Then the oral explanations are given.

On the submission of objections, the taxpayer is given a certain period of time.

Objections are submitted (personally or via a representative) to the Office of the Tax Authority or the Document Reception Window, but you can use the postal shipment.

Legal representatives are representatives of the organization by law or on the basis of constituent documents ( art. 27 NK RF); Authorized representatives - representatives acting on the basis of power of attorney ( art. 29 NK RF).

Procedure for submitting objections to tax audit acts

The FNF information focuses on the procedure for submitting objections to tax audit acts. Such objections are sent (personally or through the representative) to the tax authority that has accounted for the act.

Number, address and details of their tax Inspection You can find out using the "Address and payment details of your inspection".

Consideration of objections

Objections to the act are discussed in the following order:

Before consideration of the tax audit materials on the merits, the tax authority should ( p. 3 art. 101 NK RF):

Announce who considers the case and materials of which tax audit are subject to consideration;

Establish the fact of the appearance of persons invited to participate in consideration;

In the event of the participation of the representative of the person in respect of which the tax audit was conducted, check the powers of this representative;

Clarify to persons participating in the review procedure, their rights and obligations ( art. 21., 23 NK RF);

To make a decision on postponement of the consideration of tax audit materials in the event of a person's failure to appear, whose participation is necessary for consideration.

The result of the consideration of the tax audit materials will be one of the following decisions:

On the conduct of additional activities of tax control ( p. 6 art. 101 NK RF);

On bringing to responsibility for committing tax offense (p. 7 tbsp. 101 NK RF);

On refusal to be liable for tax offense ( p. 7 tbsp. 101 NK RF);

On attracting a person responsible for the tax offense ( paragraph 8 of Art. 101.4 NK RF);

On refusal to attract a person responsible for the tax offense ( paragraph 8 of Art. 101.4 NK RF).

Objection on the act of tax audit

You can submit objections within a month from the date of receipt of the act cameral or exit Check In case of disagreement with the facts set forth:

• in the act of tax audit (paragraph 6 of Article 100 of the Tax Code of the Russian Federation);
• in the act on the detection of facts indicating tax offenses (paragraph 5 of Article 101.4 of the Tax Code of the Russian Federation).

This procedure is valid in the preparation of objections to the act, which the company received on July 24, 2013 and later (paragraph 1 of Art. 6 of the Law of July 23, 2013 No. 248-FZ, a letter of August 15, 2013 No. AC-4-2 / 14794).

The term is considered from the day following when the inspection act was obtained (paragraph 2 of Art. 6.1 of the Tax Code of the Russian Federation). The term of representing objections to the appropriate number of the month following the month of obtaining an act cameral check (paragraph 5 of Art. 6.1 of the Tax Code of the Russian Federation).

Example

The company received a tax audit certificate on September 10, 2015. So, objections must be submitted no later than October 10, 2015.

If the end of the term falls for a month, in which there is no appropriate number, then the last day, when the objections can be submitted, expires on the last day of this month (paragraph 5 of Art. 6.1 of the Tax Code of the Russian Federation).

Example

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

Until July 24, 2013, the period for the preparation of objections was 15 working days. At the time of the beginning new edition paragraph 6 of Article 100 Tax Code RF (August 24, 2013) This term has already expired. Moreover, its extension by law No. 248-FZ is not provided.

The company is interested in submitting objections in a timely manner. If you be late, then the consideration of the test materials will pass without objection. It means that the decision may be made excluding the opinion of the company on the controversial

How to make objections

Approved form for registration of objections on the act is not. The Tax Code of the Russian Federation does not contain requirements for the design and maintenance of objections to the act. Therefore, make objections in arbitrary form in two copies. One transfer to the inspection, the second store in the organization.

First of all, lists in objections:

• the name of the inspection in which objections are presented;
• company name (surname, name and patronymic individual entrepreneur);
• INN and PPC (if any);
• registration address, as in (address of permanent registration of the entrepreneur);
• the date of objections;
• taxes or Declaration (Calculation), for which a check was conducted indicating the period;
• the dates of the beginning and end of the check.

Then it is necessary to bring specific points of the act with which the company does not agree. Preferably in order. Written objections can be submitted on the act as a whole or in its individual provisions. At the same time, it is important to list only those claims that are directly related to the conclusions and suggestions of the tax inspectorate formulated in the audit act. Even if there were formal violations of the order of conducting a check or the act itself contains any shortcomings, then it is not necessary to mention them in objections.

Therefore, if the Company's comments concern only the procedures for conducting the inspection, and not an erroneous position of verifier, then the objections are not necessary at all. After all, on the solution of inspectors, they are unlikely to affect. Such claims can be given later when appealing the decision.

The company's arguments for each episode must be convincing. Therefore, it is necessary to set out its position as clearly as possible and, if possible, justify, referring to the norms of legislation. Moreover, it is possible to refer to your arguments only to the norms that operated during the period when the verification was carried out. Additionally, you can bring links to official explanations and

Sostly guided by the emails of the Ministry of Finance, which are addressed to your company. A reliable option will be explanations posted on the official website of the Federal Tax Service of Russia (nalog.ru) for mandatory use. Of course, in the Tax Code of the Russian Federation there is a norm obliging tax authorities to be guided by the written explanations of the Ministry of Finance on the application of tax legislation (sub. 5, paragraph 1 of Art. 32 of the Tax Code of the Russian Federation). However, in the Ministry itself repeated more than once: this rate of the Tax Code of the Russian Federation does not require the tax authorities to be guided by absolutely all clarifications. The fact that clarification is mandatory must be said in the letter itself. But letters addressed to other companies can also play their role as an additional argument.

You can also choose examples from judicial practice: the decision of the Supreme Court, the decree of arbitration courts. Copies of documents for which links are made should be applied to objections.

Sign objections on the act can either company or another proxy officer. For example, the chief accountant.

How to arrange applications

The company has the right to attach any documents to objections confirming the validity of objections. These papers can be conveyed to the inspection and separately - in advance agreed period (paragraph 6 of Art. 100 of the Tax Code of the Russian Federation).

A copy of each document must be assigned separately (letter of the Federal Tax Service of Russia of October 2, 2012 No. AC-4-2 / \u200b\u200b16459). It still applies to absolutely all documents - and single-page, and multi-page.

Single-page documents. Each of the single-page documents is safer to assure separately. If the company does not have time to prepare copies, you can ask to extend their submission.

Another option is more risky - to form a binder from copies and make one witness inscription on it. In such a situation, inspectors may require the company to pay a fine - 200 rubles. For each incorrectly certified document (paragraph 1 of Art. 126 of the Tax Code of the Russian Federation).

But this penalty It will be possible to cancel in court, since there is no for the wrong assurance of documents in the legislation (FAS Resolution Central District dated November 1, 2013 in case number A54-8663 / 2012).

Multi-page documents. A copy of the document consisting of several pages is entitled to assure one inscription. Each sheet of copies should not be required (letters of the Ministry of Finance of Russia dated August 7, 2014 No. 03-02-RZ / 39142, FTS of Russia of September 13, 2012 No. AC-4-2 / \u200b\u200b15309). For example, a copy of the multi-page contract can be formal as a binder. And make one general assurance inscription on it. But in this case, all sheets of a multi-page document must be sewed together with a thread and numb.

Record information can be made in two ways: on the back of the last sheet in a pack or on a separate sheet.

The list is recorded "true" or "a copy of the right", put the date, the position of the head or other employee who assured the copy, as well as its signature with decoding (clause 3.26 of the State Standard "Unified Documentation Systems", approved. Resolution of the State Standard of Russia from 3 March 2003 No. 65-st). In addition, you need to put print (Appendix No. 5 to the order of the Federal Tax Service of Russia of May 31, 2007 No. MM-3-06 / 338).

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

Written objections should be sent to the address of the inspection, which conducted an inspection and amounted to the act (paragraph 6 of Art. 100 of the Russian Federation). In the office of the inspection or window of receiving documents, objections may be personally the head of the company or its on the basis of a power of attorney (Art. 27, 29 of the Tax Code of the Russian Federation).

You can also send objections by mail. In this case, the monthly period for submitting objections should be counted from the seventh day from the date of sending a registered letter. The fact is that the date of delivery of an act sent by the registered letter is not considered the day of its actual receipt, and the sixth day from the moment it is sent by mail (paragraph 5 of Art. 100 of the Tax Code of the Russian Federation).

What are the consequences of representing objections

Objections can help how to help companies - reduce or cancel a fine and complicate the process of registration of test results. Therefore, it is important to provide possible consequences in a timely manner.

Additional events

When submitting objections, it is important to consider that this can provoke additional measures of tax control (clause 6 of Article 101 of the Tax Code of the Russian Federation). In this case, it becomes necessary to extend the time consideration of the testing materials. At the same time, the period allotted for additional activities should not exceed total time Consideration of testing materials, taking into account its extension - 10 working days and another month.

Accordingly, the decision on the results of the inspection will be taken already taking into account the new information obtained during the additional activities.

Additional events may be such:

• calm documents from a company or its counterparties;
• interrogation of a witness;
• examination.

Before the inspectors submit a final decision, the company has the right to familiarize himself with all the inspection materials, including the results of additional materials (paragraph 2 of Article 101 of the Tax Code of the Russian Federation).

From July 24, 2013 for this, a specific period: no later than two days before consideration. The company requires a submit an application for familiarization with materials. If such a statement is not timely submitted, then inspectors may not show the initiative.

Of course, the Federal Tax Service of Russia in its explanations advises to his subordinates to acquaint the company with materials of additional events anyway. After all, it will be possible to cancel the decision made according to the results of the inspection, according to formal grounds.

Wherein special time It was not established for the preparation of its arguments (Article 101 of the Tax Code of the Russian Federation). The tax authorities can coordinate with the time of time that it will be required to issue objections. And then, already upon consideration of the test materials, in the protocol, the inspector will make a mark that the organization has not had objections to this time (a letter from August 22, 2014 No. SA-4-7 / 16692 - excerpts from the document, clause 38 Resolutions of the Plenum of the Supreme Arbitration Court of the Russian Federation of July 30, 2013 No. 57).

For the company, this is sometimes inspectors do not even offer companies to familiarize themselves with the materials of additional events. And sometimes to study a few hundred pages give only a couple of hours, in fact damping the company to explore all the details and submit objections.

The explanation of the Federal Tax Service of Russia, firstly, motivates the field inspectors to always transfer companies to familiarize materials both check and an additional event. Otherwise, the decision they will be taken can be canceled.

Secondly, the company has the opportunity to agree on the time it will be required to prepare objections. So, you can carefully study all the findings of the inspector and try to beat off the part of the detachments and fines.

The term of lawsuit

Even if the violations are identified, the company will not be able to bring to justice under Article 122 of the Tax Code of the Russian Federation upon expiration of the statute of limitations. In other words, if from the next day after the end tax period (during which there was a violation) and until the decision was made on bringing to responsibility, three years (Article 113 of the Tax Code of the Russian Federation).

Thus, additional activities prolongs the validity period and brings the company to the end of the term of limitation. So, increases the chances of canceling a fine.

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

Specialists of the Federal Tax Service of Russia clarify that in need not to take a period for which the tax is paid, and that year or quarter, in which the tax was to actually pay (a letter of August 22, 2014 No. SA-4-7 / 16692).

Example

The company has undergone for 2013, whose payment is March 28, 2014. The tax period in this case is equal to year. So, the limitation period will begin to be calculated from January 1, 2015.

That is, the statute of limitations inspectors will not be calculated from the moment when the company actually broke tax order. And only after the expiration of the tax period in which this violation is admitted.

Decision on the results of the inspection

Depending on the conclusions made by the head of the inspection (or his deputy) accepts on the audit results:

• or the decision to bring the organization to liability for tax offense;
• or a decision to refuse to attract the organization to justice.

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

The decision to bring to responsibility should indicate:

• the circumstances of the tax violation committed by the organization. At the same time, these circumstances should be qualified as they are established by testing, that is, the same as they are reflected in the act of tax audit;
• documents and information confirming identified circumstances;
• the decision to attract the organization to justice for specific violations with the indication of the articles of the Tax Code of the Russian Federation;
• the amount of inconsistent taxes, the amount of fines and

This is said in paragraph 1 of paragraph 8 of Article 101 of the Tax Code of the Russian Federation.

In deciding on refusal to attract liability, circumstances should be indicated, on the basis of which it was taken. At the same time, the sums of arrears identified during the inspection may be reflected in it, and the corresponding penalum sums. This follows from the provisions of paragraph 2 of paragraph 8 of Article 101 of the Tax Code of the Russian Federation.

In addition, in both types of final verification solutions, the following data should be reflected:

• deadline for appealing the decision;
• the procedure for appealing the decision to the higher tax authority;
• the name and address of the tax authority, which is authorized to consider cases on appealing the decision;
• other necessary, according to the head of the inspection (his deputy), information.

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

If during the tax audit the inspectors will detect the amount of excessive tax exempted, then in the final decisions they recognize it by arrears. The date of the appearance of this arrears will be the day when the organization received money (when returning) or the day when the inspection decided to test the tax.

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

Within five working days after the decision on the results of the audit, it should be awarded to an organization (paragraph 1 of paragraph 9 of article 101, paragraph 6 of Art. 6.1 of the Tax Code of the Russian Federation). The countdown starts from the next day after the signing of the decision (paragraph 2 of Art. 6.1 of the Tax Code of the Russian Federation). Let us give an example.

Example

The verification decision was taken on March 6, 2015 (Friday), the company should receive it no later than March 16, 2015.

By general rule The verification decision joins legal force One month from the date of its administration of the organization (paragraph 9 of Art. 101 of the Tax Code of the Russian Federation). But if during this month the organization appeals on appeal, then the term of entry into force will depend on what decision will receive a higher tax authority.

If the decision of the tax inspection will not be canceled, it will come into force from the date of its approval of the superior instance.

If the decision of the tax inspection will be canceled (in whole or in part), it will come into force (taking into account the changes made) from the date of the appropriate decision of the superior instance.

If the appeal is rejected, the decision of the tax inspectorate will enter into force on the date of the decision of the higher authority, but not earlier than the monthly period allotted for filing an appeal.

Such an order is established by Article 101.2 of the Tax Code of the Russian Federation.

After the inspection decision will enter into force, the inspection within 20 business days will send the requirement for the payment of tax, penalties and fines, which were due to the audit results (clause 6 of Article 6.1, paragraph 2 of Art. 70 NK RF).

The organization is obliged to fulfill this requirement within the eight working days after its receipt, if at the request will not be installed a longer period (paragraph 4 of paragraph 4 of Art. 69, paragraph 6 of Art. 6.1 of the Tax Code of the Russian Federation).

After the tax audit, the organization in set time Receives an act of its results. In disagreement with the content of the act, the taxpayer is entitled to present motivated objections. Objections is the expression of disagreement with the inspection conclusions with reference to the official legislative Base. Written objections are accompanied by oral explanations, the provision of the necessary documents.

As a result, the Cancellation of the Tax Inspection Decision of the Tax Inspectorate may be followed or in a separate part according to the results of cameral and field inspections. It is very important to build a strategy correctly. Due to the complexity of this task, it can be solved only in the team. Need help tax consultant, lawyer. The optimal participation of the anti-crisis and arbitration manager, the auditor.

Stages of appeal

Express complaints and objections is permissible at certain times after familiarization with the act of verification. They are necessary to send them to the tax authority (superior), in the absence of the desired result - to go to court.

Obtaining an act of verification

According to the results of control (exit or desk), it is necessary to draw up an act with an indication of the facts of detected violations with the signature of the verifier. This is given for two months from the period of certificate of certificate of completed tax audit. And according to the results of the control of the cameral, only 10 days are given when violations are detected in the accrual of fees (taxes). In the absence of such an act not at all relevant.

For five calendar days Act is obliged to hand the subject of the verification. If he refuses to get it, it is noted in the act that is sent by the registered letter. The time of delivery it should be considered the sixth day from the date of departure. The taxpayer owns the right not to sign an act, but this indirectly can cause suspicion of its unscrupiance. In addition, the signing of him does not at all mean unconditional consent with the conclusions.

The taxpayer may not agree with the act, presenting its objections. In this case, it can take advantage of the right to provide his explanations into the tax authority and disagreement with the results. Motivated objections must be submitted within a month. The beginning of such a term is considered the following day for the delivery of this act.

IMPORTANT: Already at the stage of presenting the act, it is necessary to show attention to tracking possible procedural disorders from the inspection. This can help in the future in defending their rights. After all, serious violations already at this stage can be the cause of cancellation (full or partial) decision of the tax committee.

Estimated errors in the act may be as follows:

• arithmetic - errors in calculations; As a result, an inaccurate calculation of accrued fines and penalties;
• erroneous assessment of documents, facts;
• invalid assessment of economic operations.

Many errors in the inspection work procedure can be eliminated in the process of examining the results of the verification. Additional activities for this purpose can be initiated by the head of the inspection. Therefore, at this time, the main claims are not recommended. They take advantage of the final decision on the act, contacting the authority of the higher authority or to court.

Tax control disorders can be divided into two groups: procedural, material (incorrect interpretation of standards). If objections are made on procedural actions, it is possible to make a decision on additional control measures, and this is risky.

Pre-trial procedure appeal

Or is the presentation of objections to the higher authority. By different types Tax audits developed the procedure for pre-trial permission of tax disagreements. To come to court, the person has the right to end the attempt to resolve the issue in the higher authority. Before deciding to appeal the results, it is necessary to weigh everything seriously, to figure out the essence of your claims.

Development sequence

• attentive study of the submitted audit certificate;
• the dedication of items for which there are disagreements;
• the compilation of the objections to the content of the act or on its certain parts in free form.

Objections must be submitted in writing in free form. Disagreeing with the conclusions, the verifiable subject has the right throughout the act or one of its parts, to doubt, both facts and conclusions. Objections can be formulated in essence or on procedural issues.

Conduct the sections of the act with which there is no consent, is recommended in order. Position voice clearly, convincingly argumenting based on legislative standardswhich acted during the verification period (after all, they can change). Use examples of legal proceedings by making links to them. There are two ways to submit objections: personally in the tax authority or by mail.

Claims Regulations in the Higher Policy

• make objections in writing;
• use clear consistent argumentation;
• justify each objection;
• submit evidence using copies of documents;
• bring after arguments reference to the regulatory framework;
• strictly observe the deadlines established by law;
• direct documents specified in the inspection.

According to the results of studying objections, the head of the inspection must make a decision. Its options may be as follows:

1. To attract to the responsibility of persons who committed a tax offense.
2. Refuse to be credited to the responsibility of these persons due to not confirming facts.

Why should be present at the Commission

Do this not necessarily. However, it cannot damage it for sure. In addition, with personal presence there are opportunities:

• to written requirements add oral comments, arguments;
• provide additional documentation;
• refuse to objections, but to bring mitigating circumstances in order to reduce the amounts of penalties.

Actions after the presentation of objections

After pre-trial appealing of the findings of tax control authorities (presentation of objections), the inspection is obliged to make an appropriate decision. According to the inspection, the superior instance attracts a tax organization to justice for the wrong offense or refuses it.

Attached tax organizations receive information on the decision, where they are reflected:

• circumstances of the committed violation;
• grounds and documents that allowed to make such a conclusion;
• the decision to bring to justice according to the specified article of the Tax Code of the Russian Federation;
• financial sizes of discovered arrears.

Initiation of the claim with a package of objections to the court

Superior tax Organization Often confirms the decision of the lowering organization. To challenge the results, the organization has the right to go to court within three months. This challenge method is considered to be more efficient, although not easy. Often the motivation of taxpayers is recognized as formal. Therefore, it is necessary to carefully collect evidence of relations with counterparties, economic validity of transactions.

Document drawing

When drafting a document, the following rules must be followed:

At the end of the document, such text usually follows: "We believe that the proposed conclusions are not a reflection of the actual state of affairs, conflict with tax legislation According to such grounds. ... "Next follows reasonable arguments. And in conclusion, mark: "Taking into account our justifications, supported by the attached documents, insist on the cancellation of the act of the tax audit (or certain items of it) and before taxes charges (specify specific amounts).

Application registration rules

1. It is allowed to attach the documents used to help in justifying the objections. They can be transferred to the inspection and separately.
2. Each copy one page document is assigned separately (and not in the form of a binder).
3. Multi-page documents are certified by one signature regardless of the number of pages. However, sheets must be sewn and numbered.

Shape of a possible objection

Objections are permitted in arbitrary form. It is important that all points of the act, which caused disagreement, were listed, the reasons for disagreement are substantiated, references to documents are attached. The document requires the signature of the head, the presence of the organization's printing.

Objections are necessarily compiled in two copies (the first for the inspection, another is stored in the organization). When sending a document by mail, you need to receive a notice of obtaining it.

Exemplary parts of the document

Total or introductory part.In a different way, it is called an information component of the inspection. This part must contain the following points:

• specifying accurate details of the injured person;
• specifying the time of presentation (proposals) of objections;
• temporary test characteristics;
• directions of controlling activities.

• specifying specific parts of the act of verification that caused disagreement;
• the rationale for the submitted objections with reference to the official legislative framework;
• analysis of the arbitration practice established in the region, under the direction under consideration.

The operative part.The final part contains the following information:

• The total amount of objections, result. Requirement claims, request for cancellation of an audit act.

You can get acquainted with the approximate form of objection by reference below:

IMPORTANT: Justifying its own position on the subject matter under consideration, it is necessary to take into account the norms of the Tax Code of the Russian Federation, explanation of the FTS and the Ministry of Finance of the Russian Federation.

Feed order

1. Weigh your decision and the essence of claims, to once again verify all disagreements with tax legislation.
2. All objections on the act or at some items to state in writing using a special form.
3. Written argued objections to submit to the appropriate inspection.
4. To justify objections to attach required documents (copies).

Features of the consideration of available verification materials

When considering the submitted verification materials, the right of presence of each taxpayer or its representative is provided. But this is optional. During the meeting, the presentation of additional documents to the available written objections is allowed. Additional requirements, add-ons will be fixed in the protocol. They will be taken and learn.

Protocol Option The Commission is obliged to issue. In the case of the presence of a person at a meeting without written objections, you can always express them orally. At the Commission, it is also possible to abandon the written objections presented earlier.

If objections are insignificant, it makes sense to reduce the amount of penalties in connection with the specified taxpayer with mitigating circumstances, allowing to reduce the size of the fine. By visiting the commission, you can achieve at least minimal improvement in the state of affairs, so it is recommended to do this.

Terms of consideration

The act on the results of the inspection is formed in two months (three months for the consolidated group), even with the fact of non-detection of violations. For another five days, it is given on the presentation of his official with the attached documents (ten in the case of a group). In the case of sending a document by mail, its presentation is dated to the sixth day from the date of dispatch.

The deadline for submitted objections to the act in the written form of the inspection was measured by the Tax Code of the Russian Federation in one month from the period of obtaining an act (from the next day or from the seventh day in case of receipt of such a registered letter).

The head of the tax authority examines objections to ten-day. It begins at the end of the term provided for the provision of complaints, no matter when they were actually presented. Extension is possible, but not longer than a month.

The place and period of consideration of the results of control should be known to the taxpayer. He has the right to take part in the consideration of the presented materials. The decision-making before the expiration of the last month is considered a violation of the procedure for consideration.

Objections are able to help the company: cancel or reduce penalties. But it is important to take into account all for and against, because as a result of the complications of the execution of the results of the inspection, additional events, examination.

Tax verification is over. But the hardest thing is in front - you need to defend your honest name and, most importantly, money. To do this, it is not just necessary to imagine objections, but also competently calculate the situation for two steps forward. Little tricks will help this, because in dispute all means are good.

Tax authorities are conducted both on-site checks and camerals. And the logical completion of these activities is almost always an act of a tax audit. The exception is only cameras, as a result of which violations of tax legislation and fees were found.

In addition, the tax authorities diligently account for acts on the detection of facts indicating the commission of tax offenses.

Obtaining any of these acts does not succeed anything pleasant, because it means accrual of taxes, penalties and attracting responsibility.

However, not everything is so sad, as it may seem. In the case of disagreement with the controlling authorities, there is the right to object and defend their honest name, and at the same time money. To do this, you must submit to the tax authority the relevant objections to the act.

General rules for presenting objections are spelled out in Articles 100 and 101.4 of the Tax Code. These articles indicate the deadlines for submitting objections, as well as the procedure for their consideration. However, there are some nuances of appealing of a particular act, which will not hurt to know and which must be considered.

It is worth noting that the procedure for filing objections depends on which act was drawn up. It is also necessary to determine if these objections will be essentially, or you have any claims to the procedure for conducting the inspection, drawing up an act and the procedure for its consideration.

The moment of receipt of Akt

In almost every organization, they are confirmed that the financial and economic activity is being checked, after which the act will be drawn up. Thus, when reading a certificate test, the act is drawn up within 10 days from the moment the verification is completed, and at the exit - within two months after signing the certificate of the conducted on-site tax audit.

After drawing up the act, it must be signed by persons who carried out the inspection, as well as the person in respect of which it was conducted (or its representative). By and large, no one can make you sign an act, but if you refuse, then it makes the corresponding mark. Usually it sounds like this: "The person in respect of whom the test was conducted (his representative), the act refused to sign." In this case, particularly arid inspectors can attract third parties to testify this fact. It is worth understanding that, although there is no responsibility for the unspecification of the act, such behavior can indirectly indicate the unscrupulousness of the taxpayer. So the signature in the act can be put and necessary, since such behavior will not further cause prevailing attitudes towards you tax Service. According to paragraph 5 of Article 100 of the Tax Code, the act must be awarded to the audience (its representative) within five days from the date specified in the act. Usually, an act of an act is awarded at the time of its signing, if the representative of the organization came to the inspection personally. However, circumstances may occur when representatives for different reasons cannot or do not want to receive it. In such cases, this document must be sent by mail by registered letter with notification or transmitted in a different way, which allows you to accurately determine the date of receipt.

Note that confrontation with tax authorities begins at the stage of presenting an act of verification. It is just necessary to clearly monitor all procedural violations of the controllers, because in the end, they may be crucial. Thus, with a significant violation of the procedure for consideration of the testing materials, as well as the procedure for collecting the evidence base, in the future, the decision of the tax authority can be canceled either entirely or in a separate part of it. At the same time, you should not hurry to present claims to tax authorities according to these reasons, since it is always good to have a spare "trump card in a sleeve." This is explained by the fact that most procedural errors of verifier can be eliminated during the review of the test materials. For this, the head of the inspection (his deputy) may decide on the conduct of additional tax control measures. But at the stage when the decision on the audit act will already be accepted and the inspectors will not be able to fix anything, it is possible to lay out "Joker": in violation of the essential conditions for the procedure for consideration of the act and other materials of tax control measures, this is the basis for cancellation of decision to the higher tax authority or Court. Such essential conditions refers to ensuring the possibility of a person in respect of which the act was drawn up, participate in the process of consideration of materials.

In this regard, the date of receipt of the act is greatly interest, since this day is the starting point to start calculating the deadline for submitting objections, the term of consideration of the case and making a decision on it. That is, from the moment of receipt of the act dependes all the subsequent stages, and in some cases the outcome of the case.

So, if the inspection act is sent by mail, the date of its receipt is considered the sixth day from the date of sending. But, considering how the mail is "properly", organizations can get an act and a few days later. Here and begins confusion in terms of consideration of the case, which can be beneficial to the verifiable. And to understand how to benefit from this situation, it is necessary to remind all the timing of the stages of consideration of the verification materials, as well as consider the example.

Thus, from the moment of receipt of the act of the organization, it has 15 business days (in case of drawing up an act of detecting facts, the period for submitting objections is 10 working days) for familiarization with the act and, in case of disagreement, representation of written objections. After this 15-day term, within 10 working days, the audit report should be considered by the head (his deputy) inspection and a reasonable decision is made. At the same time, the tax authority needs to ensure the possibility of the taxpayer's participation in the consideration of materials. To do this, he is sent a notification in which the place is indicated, the date and exact time when the Commission will consider the ACT. Typically, the commission is appointed for the first three days out of ten, allocated to the decision-making. The decision can be made in any of the ten days, and not exactly the tenth. That is, it can take it on the first day after the term assigned to the representation of objections. At the same time, it is not allowed to make a decision earlier than they expire for 15 days, since this may be regarded as a significant violation of the terms of the review procedure with all the ensuing consequences.

It is important

When signing the act, you must check the date, that is, when it is compiled. The fact is that the controllers often "sin" and indicate not the current date in it, but the past.

Example

The organizations were sent by mail the act of a challenge tax audit on February 1, 2012. According to paragraph 5 of Article 100 of the Tax Code, the act will be considered received for the sixth day from the date of shipment, that is, February 8, 2012. In fact, the act was received on February 10, 2012.

Errorery believing that the act was received on February 8, 2012, which tested the deadline for submitting objections to March 1, 2012. Consequently, on March 2, the taxpayer was invited to consider the materials on which he did not appear. The head of the inspection, establishing the fact of notification of the taxpayer on the consideration of the case and its non-appearance, decided to conduct this procedure in the absence of representatives of the company. According to the results of the consideration of the materials on the same day, a decision was made on February 2, 2012 on attracting a taxpayer to justice.

At the same time, since the act was actually received on February 10, 2012, the last afternoon for the presentation of objections will be March 3. Consequently, consideration of materials should take place not earlier than March 5 and the decision can be made no earlier than this date. And since it was adopted on March 2, then there is a violation of the essential conditions for the procedure for considering the materials of the case. That is, a higher tax authority or court can conclude that the organization was deprived of the opportunity to protect his interests fully. As a result, the solution may be canceled by formal features. In support of this conclusion, there is a letter of the Ministry of Finance of Russia of July 15, 2010 No. 03-02-07 / 1-331 and the Resolution of the FAS of the Moscow District of January 23, 2009 No. Ka-A40 / 12029-08 and on January 23, 2009 № KA-A41 / 12979-08.

Objections on the merits

So, the organization or entrepreneur still received the "long-awaited" act of verification. First of all, the findings of the tax authorities are required, with which organizations do not agree due to the fact that the provisions of the legislation on taxes and fees are controversial and the accounting of certain operations is not resolved by the Tax Code and other regulatory acts .

To challenge such conclusions, you will need to use the entire possible arsenal, and it is wide enough. As a substantiation of its position, not only the norm of the Codec should be given, but also explanations of the Ministry of Finance and the Federal Tax Service for similar situations. Although the letters of the financial department are not regulatory acts, which is mentioned at each other case, but still the ministry is hasional organ In relation to the tax service. Consequently, the tax authorities in their work should adhere to the opinion reflected in the letters.

In addition, the support of its position can be found in the newly created "Clarification of the FNS, mandatory for use by the tax authorities." This section contains letters of a federal tax service, a reference to which can remove all tax claims. The service is posted on the official website of the FTS. At the same time, regarding the explanations of the Ministry of Finance, it should be remembered that they are mandatory for tax authorities only in the case when directly sent to the tax service. This is insisted as financiers (a letter of the Ministry of Finance of Russia dated August 7, 2007 No. 03-02-07 / 2-138), and the tax authorities (a letter of the Federal Tax Service of Russia dated September 14, 2007 No. Shs-6-18 / [Email Protected]). However, it is necessary to recall subparagraph 5 of paragraph 1 of Article 32 of the Tax Code, where it states that the inspectors are obliged to be guided by written explanations of the Ministry of Finance on the application of legislation Russian Federation About taxes and fees.

In addition, in the Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation of September 19, 2006 No. 13322/04: the fact of the direction of the letter to a specific person on its appeal does not exclude a wider action of these clarification financiers, if they contain mandatory rules of conduct addressed to an uncertain circle individuals and calculated on repeated use; Consequently, they can use them anyone.

It should also be relying not only for the latest letters, but also those that were relevant to the period checked. And if it does not help to avoid taxes of taxes, then at least will save from the accrual of penny. Such a conclusion follows from the analysis of paragraph 8 of Article 75 and subparagraph 3 of paragraph 1 of Article 111 of the Tax Code. Taxpayers can not be accrued to the amount of arrears, if such arising from the application of departmental officials in the work. Wines in the commission of a tax offense under such circumstances is excluded. The arbitration judges (Resolution of the FAS of the North-Western District of September 18, 2009 are held in case number A42-1455 / 2009).

Another significant source of substantiation of their arguments is the current positive for taxpayers. arbitrage practice According to controversial issues. Back in a letter of the Federal Tax Service of Russia of May 11, 2007 No. Shs-6-14 / [Email Protected] It was indicated: if the tax authority believes that the circumstances of the case are similar to those circumstances in which the actions of the tax authority are recognized as illegal, and the tax authority there are no reason to believe that consideration of the case in court will end in favor of the tax authority, it is advisable to take into account the forensic facility -Artic practice. You can add a specific position of the Presidium of the Supreme Arbitration Court of the Russian Federation. But the fact of the decision of the court is not in favor of the tax authority, it cannot be the basis for the exclusion from the draft decision on bringing to tax liability for the tax offense of legislative and reasonable conclusions on the taxpayer of violations of tax laws and fees (letter of the Federal Tax Service of Russia of May 30 2006 № Shs-6-14 / [Email Protected]).

At the same time, it will not be superfluous to check the act of checks for the presence of arithmetic errors when calculating taxes. It is clear, of course, that the numbers are repeatedly rechecked, but no one is immunished from errors. So if those are discovered, then you need to say about it.

It makes sense to check the final part of the act, where it is proposed to pay certain amounts of taxes, fees, penalties and fines. This is due to the fact that when taxes, inspectors need to take into account the existing overpayment amounts on the date of payment of the tax in the time for which it is accrued. And this procedure, according to inspectors, is not the simplest, in connection with which it is not difficult to make a mistake. And as a result, incorrect and penalties and fines are calculated.

Registration of objections

After examining the act of verification and by defining the items with which you disagree, you can proceed to the direct compilation of the objections themselves. There is no approved form to draw up objections, so there is a complete freedom of thought. However, there are still some recommendations for design.

It is interesting

Objections can be filed not only on the act of verification as a whole, but also on its separate parts.

First of all, it is necessary to specify who is addressed to these objections: in the upper right corner it is reflected, the name is written on whose name, indicating the position and surname. It should also be noted in which tax authority the objections are specifically presented (full name, address). The following is indicated from whom the objections are presented (full and abbreviated name of the organization, INN, CAT and address). If objections are presented individual Or an individual entrepreneur, then the initials, surname, TIN and the registration address are indicated.

"Objections to the act of cameral (exit) check number ... from ...".

Although the writing of objections is to some extent the process is creative, it is advisable to start it from the statement of some facts. To do this, we advise you to use the following wording:

"As a result of a certificate (exit) tax audit in relation to (the name of the taxpayer is indicated) the act No. ... from .... According to the results of this act, society (individual entrepreneur) is proposed to pay arreed in taxes (fees) in the amount of ... accrued on it in the amount ..., as well as penalties in size ... These proposals are based on the inspection materials and conclusions reflected in the act.

We believe that these conclusions are based on facts that do not reflect the actual circumstances of the case, as well as not corresponding to the reality and provision of the norms of legislation on taxes and fees, on the following grounds. "

The following specifies the specific point of the act of verification, with which the taxpayer does not agree. After that, they are given reasonable and, if possible, documented arguments. Did not follow the text of the "overload" the text by quotes from the Tax Code or other laws, it will be enough to make a reference to a specific article.

If the objections need to attach any documents, it is necessary to adhere to the requirements of Article 93 of the Tax Code. That is, it is necessary to submit properly certified copies of these documents. In this case, all documents are folded into a single stack and are stitched. Next, you should put the numbers on each page, and to glue the tag with the following text on the last sheet of the back side:

"Copy is right. Numbered and passed on ... sheets and date. "

The tag is bonded by the seal of the organization (individual entrepreneur), the signature of the head and the date is put. It must be remembered that the tax authorities are not entitled to require notarized copies of documents, if it is not directly provided by law.

At the end of the presentation of reasonable arguments makes sense to nominate its requirements. In other words, you need to record the following content:

"Considering the documents presented, as well as the documents submitted, please cancel the act of tax audit No. ... from ... (or those points of the act with which you disagree), as well as the accrual of taxes in the amount ... and the corresponding amounts of penalties and fines."

After compiling written objections, they should be submitted to the appropriate tax authority, which conducted a check. No need to hurry to do this in the first days from the allotted fifteen. This is explained by the fact that the faster you present them, the more time the controllers will have to study them. Consequently, they will be able to prepare better to disprove the legality of your arguments. And here there is a small trick.

According to paragraph 8 of Article 6.1 of the Tax Code, the action, for which the deadline is set, can be fulfilled until 24 hours of the last period. That is, you can send objections to the inspection until the midnight of the last day, assigned to the objection. In addition, the objections can be sent by mail by registered letter with the description of the investment. In this case, the tax authority will receive them only in a few days. Consequently, before making a decision, he will have less time, and it will also need to study your arguments and take them to account that in a temporary deficiency will be objectively more complicated.

But in such actions there is a reverse side of the medal. The head of the tax authority, according to the results of consideration of the case file, may decide on additional tax control events. In this case, the decision will be postponed for a month.

It is important

If the arguments of taxpayers do not have any justification, they simply are not subject to consideration by inspectors.

Consideration of testing materials

As previously mentioned, the tax authority is obliged to notify the taxpayer about the date, place and time of consideration of the testing materials. In this regard, many organizations are asked: Is it worth going to the Commission?

Head of Inspection of the Federal Tax Service of Russia No. 20 in Moscow

(Full name of the inspection chief)

111141, Moscow, Green Prosp., D. 7A Limited Liability Company "Dolomite" (LLC Dolomit) Inn 7720123456 GPP 772001001 111141, Moscow, ul. Metallurgists, d. 49

Objections to the act of a challenge tax audit No. 11-05 of 01/20/2012

As a result of the conducted cameral tax audit against LLC Dolomit on the basis of tax Declaration According to the value added tax for the III quarter of 2011, the act No. 11-05 of January 20, 2012 was compiled, according to the results of this act, the Company was proposed to pay arreed in taxes (fees) in the amount of ________, accrued on it in the amount of ________, And also fines in the amount of ________. These proposals are based on the inspection materials and conclusions reflected in the act. We believe that these conclusions are based on facts that are not reflecting the actual circumstances of the case, as well as not appropriate reality and the provision of the norms of legislation on taxes and fees, on the following grounds:

1. It is indicated by the point of the act with which disagreement is expressed, and reasonable arguments are given.

3. etc.

Given the above, as well as the documents submitted, please cancel the tax audit certificate No. 11-05 of 01/20/2012 (or those points of the act with which you disagree), as well as the accrual of taxes in the amount of ________ and the corresponding amounts of penalties and fines.

Head of Domit LLC A.A. Kuznetsov

(signature, date, print)

Of course, everyone decides on their own, to do it or not. However, when deciding this issue, it will be useful to know the following.

Each taxpayer has the right to participate in the review of verification materials personally or through a representative. At the same time, the failure to appear the taxpayer for the commission is not an obstacle to it. That is, the materials will be considered and in the absence of the injured person.

At the same time, the tax code is not prohibited in the absence of written objections to declare their requirements orally in the process of consideration. It is also not forbidden to submit any additional documents that, by virtue of various reasons, were not presented together with written objections, and the tax authority is obliged to accept them and explore. In addition, at the Commission, you have the right to add your objections, bring additional arguments in your favor that have not been stated earlier, as well as abandon objections at all. But in this case, it is necessary to trace so that additionally presented requirements were recorded in the report of the review of the testing materials, which should be issued in the inspection. This is due to the fact that your arguments should not be left without consideration and should be taken into account when making a decision.

Among other things, if you do not have to object to controllers, then at least one can apply for a decrease in penalties due to availability mitigating responsible circumstances. After all, the tax authority in accordance with paragraph 3 of Article 114 of the Tax Code in the presence of at least one mitigating circumstance should reduce the amount of the fine at least twice.

Thus, to visit the commission makes sense, even if you have nothing to oppose inspectors. Anyway, you can achieve the result, albeit the minimum (

Sample of objections to the act of tax auditit is useful if you do not agree with the position that the verifiers formed. On how they correctly argue, read in our article.

Act of tax audit and its legal entity

The tax audit act is a document that records the results of the verification and contains the position of controllers on the correctness of the calculation and payment of taxes by the taxpayer.

The act is based on both attendance and cameral checks. However, at the exit, this is always happening, and in the desk only if the tax authorities revealed disorders (paragraph 5 of Art. 88, paragraph 1 of Art. 100 of the Russian Federation).

Read more about the certificate verification act, read the article. , on the act of field check - in the material .

Note that the act is not a final document. He informs the taxpayer about the preliminary conclusions of tax authorities, but does not contain any requirements for it and does not generate legal consequences - and therefore cannot be appealed in a higher tax authority or court (see Definition of the Constitutional Court of the Russian Federation of 27.05.2010 No. 766-O-O). The final document is the decision taken in the course of consideration of the testing materials to which the act applies.

About appealing the "verification" solution read in the article .

In the case of the disagreement of the taxpayer with the opinion of the inspection, set out in the act, the Tax Code of the Russian Federation provides for the possibility of filing objections to it (paragraph 6 of Art. 100 of the Tax Code of the Russian Federation).

By submitting objections, the taxpayer can express his disagreement:

• with the facts set forth in the tax audit certificate,
• conclusions and suggestions of verifiers.

For the supply of objections of the Tax Code of the Russian Federation, 1 month will assign 1 month. The term begins to be calculated from the date of receipt by the taxpayer an audit act (clause 6 of Article 100 of the Tax Code of the Russian Federation).

You can object to the act as a whole or on its individual provisions. All objections must be reinforced by references to the norms of legislation. In addition, the objections need to attach copies of documents confirming the validity of objections.

Note that the submission of such documents is right, not a duty, but they always have to make them. Objections will include inspection materials and will be studied and taken into account during the consideration of these materials. The presence of supporting documents at the same time, as a rule, allows you to make extra questions.

Where to take a sample objection to the act of tax audit

A special form for objections to the tax audit is not provided, therefore they are compiled in free form. Their samples can be found in reference and legal systems, as well as on our website.

Sample objections to the actor actor, look in the material "Objections to the act of a challenge tax audit - sample" , on the act of field check - in the material .

Objection Substitute 2 copies: First, send to the inspection, leave the second. To send it better by registered or valuable letter with notification and investment describing - so you will have the proof of when and what you were sent and received by the tax authorities. So the controllers will not be able to accuse you in the late submission of objections and pretend that they have not seen confirmation of documents attached to objections.

Objections and documents under the inventory can also be submitted in the IFTS personally or through the representative.

If you did not file written objections And they disagree with the accepted tax authorities on the results of the tax audit, you have the opportunity to verbally explain your position. Make it during the consideration of the tax audit materials (clause 4 of Article 101 of the Tax Code of the Russian Federation).

RESULTS

Objections to the act of tax audit place in arbitrary form - Special forms for them are not provided. In this document, it is argued to state, with which you disagree, with reference to the norms of legislation, clarification of the Ministry of Finance and FTS, reinforce your conclusions to the decisions of the courts. Apply confirming documents.

For registration of objections, you have 1 month from the date of receipt of the audit act. If you didn't do this in time, you have the right to verbally explain your position when considering the tax audit materials in the inspection.