About the "Chamber" Declaration on VAT with preferential operations. About the "Camera" Declaration on VAT with preferential operations Letter 26.01 ... 4 15 1281

On the direction of clarification

In order to improve the efficiency of VAT administration, while reducing the volume of documents investigated from taxpayers, directs recommendations for conducting a risk-oriented approach of cameral tax inspections Tax Declarations on VAT, which reflect the operations that are not subject to (exempted from taxation) of VAT taxation in accordance with paragraphs 2 and 3 of Article 149 of the Code and falling under the concept tax benefit Given paragraph 1 of Article 56 of the Code and Position of the Plenum of the Russian Federation "On some issues arising from arbitration courts when considering cases related to the value added tax" set out in paragraph 14 of the Resolution of May 30, 2014 No. 33 (hereinafter - Tax benefits).

When conducting cameral tax inspections, it is advisable to take into account the combination of the following factors:

Level tax riskassigned to the Risk Management System "VAT-2" (hereinafter - Sur),

The result of previous cameral tax audits of tax returns on VAT on the legality of taxpayers of tax benefits.

In accordance with paragraph 6 of Article 88 of the Code, it is necessary to request an explanatory explanation from the taxpayer (for each code of operations), which applied tax breaks (hereinafter referred to). The taxpayer has the right to submit an explanation in the form of a register of confirmation documents (hereinafter referred to as the registry), as well as a list and forms of standard contracts applied by the taxpayer in the implementation of operations on the relevant codes. The recommended registry form is given in Appendix N 1 to this letter.

Based on the information contained in the registry submitted by the taxpayer, the Tax authority in accordance with Article 93 of the Code should require documents confirming the validity of the application of tax benefits. For the purposes of this letter, documents are understood as a set of documents confirming the validity of the application of tax benefits on individual operations (hereinafter referred to as documents).

The amount of documents payable is determined for each operation code in accordance with the algorithm set out in Appendix N 2 to this letter. At the same time, at least 50% of the amount of documents to be exercised must confirm the most large sums Operations for which tax breaks are applied.

With the failure of the registry taxpayer or when submitting a registry, not under the recommended form (in case of the impossibility of identifying confirmation documents, the impossibility of their correlation with the benefits used, the impossibility of fulfilling the requirements of this letter, unspecifiance in the register of the transaction amounts) is made without the use of a risk-oriented approach.

If there are information in the tax authority, testifying to the possible unlawful use of benefits on individual operations, the tax authoral needs to request documents confirming the legality of the use of benefits on the specified operations.

Departments federal tax Service According to Subjects Russian Federation To bring the above to territorial tax authorities and ensure its execution.

Valid

state Counselor

Russian Federation

As part of the organization of work on the administration of insurance premiums in connection with the transfer of the relevant authority tax authorities Federal Tax Service (hereinafter - the Federal Tax Service of Russia), Pension Fund Of the Russian Federation (hereinafter - the FIU) and the Social Insurance Fund of the Russian Federation (hereinafter - the FSS of Russia) report the following.

1. Payment of insurance premiums

1.1. Registration of payment orders

From January 1, 2017, the payment of insurance premiums, including estimated periodspreviously expired before January 1, 2017, should be made using codes budget classification (hereinafter referred to as the CBC), established for the Federal Tax Service of Russia by order of the Ministry of Finance of Russia dated December 7, 2016 No. 230n "On Amendments to Guidelines on the Procedure for the Application of the Budget Classification of the Russian Federation, approved by the Order of the Ministry of Finance of the Russian Federation of July 1, 2013 No. 65n."

When filling out payment orders special attention It is necessary to refer to the following details of payment orders:

"Inn" and "checkpoint" of the recipient of funds - the meaning of the "INN" and "CAT" of the relevant tax authority that implements the administration of the payment;

"Recipient" - the abbreviated name of the federal treasury body and in brackets - the abbreviated name of the tax authority implementing the administration of payment;

the code of the budget classification is the value of the CBC, consisting of 20 characters (numbers), while the first three signs denoting the code of the chief administrator of budget revenues budget system Of the Russian Federation, must take the value "182" - the Federal Tax Service in accordance with the Conformity Table;

"Payer's Status" - an indicator "14" - a taxpayer, producing payments to individuals.

When transferring insurance premiums for itself in the "Payer Status" field, one of the following values \u200b\u200bis indicated:

individual entrepreneur - "09";

notary engaged in private practice - "10";

lawyer, established the lawyer - "11";

the head of the peasant (farmer) economy - "12".

1.2. Terms of payment of insurance premiums:

2. Submission of insurance premium reporting

Calculations on accrued and paid insurance premiums, as well as calculations on accrued and paid contributions for additional social security over the billing period of 2016 and refined calculations for the period 2010 - 2016. Pateurs of insurance premiums are submitted to the territorial bodies of the FIU and the FSS of Russia in forms and formats in effect in the appropriate estimated period.

Calculations for insurance premiums for reporting (calculated) periods, starting with reporting for the 1st quarter of 2017, are submitted by payers of insurance premiums to the tax authorities at the place of accounting in form and format approved by order of the Federal Tax Service of Russia of 10.10.2016 No. MMB-7-11 / [Email Protected] (registered in the Ministry of Justice of Russia 26.10.2016 Registration number 44141).

Calculation of accrued and paid insurance premiums for compulsory social insurance against industrial accidents and professional diseases, as well as expenses for the payment of insurance provision in the form of 4-FSS, approved by order of the FSS of Russia from 09/26/2016 No. 381 "On approval of the form of calculation on accrued and paid insurance premiums for compulsory social insurance against industrial accidents and occupational diseases, and Also, according to expenses for the payment of insurance provision and the procedure for its filling "(registered in the Ministry of Justice of Russia 14.10.2016, registration number 44045) is represented by payers of insurance premiums to the territorial bodies of the FSS of Russia, starting with the reporting for the 1st quarter of 2017.

3. Transfer of balance of calculations for insurance premiums, penalties and fines, as well as information on debt on insurance premiums

In accordance with the procedures for the interaction of the departments of the FIU and the FSS of Russia with the Offices of the Federal Tax Service on the subjects of the Russian Federation (from July 22, 2016 No. MMB-23-1 / [Email Protected]/ 33 and № MMB-23-1 / [Email Protected]/ 02-11-10 / 06-3098p) the balance of calculations for insurance premiums, penalties and fines, as well as debt on insurance premiums as of 01.01.2017 should be transferred according to approved formats in electronic form (from 11/03/2016 No. ZN-4-1 / [Email Protected]/ 5 and ZN-4-1 / [Email Protected]/ 02-11-02 / 06-4803P) in the management of the Federal Tax Service of Russia for the subject of the Russian Federation (hereinafter referred to as the Federal Migration Service of Russia) from the territorial bodies of the FIU and the FSS of Russia up to 01.02.2017.

4. Representation of certificates about the status of calculation of insurance premiums, information on the performance of duties and acts of joint reconciliation of settlements on insurance premiums

Before transferring to the territorial bodies of the FIU and the FSS of Russia in the UFNS of Russia, the balance of insurance premiums, penalties and fines, as well as arrears in insurance premiums, penalties and fines as of 01/01/2017, submission of certificates about the status of insurance premiums and exercise joint reconciliation Calculations on insurance premiums are made by the territorial bodies of the FIU and the FSS of Russia in the forms operating until 01.01.2017.

The form of an act of joint reconciliation of calculations for taxes, fees, insurance premiums, penalties, fines, a percentage approved by order of the Federal Tax Service of Russia dated December 16, 2016 No. MMB-7-17 / [Email Protected]Registered in the Ministry of Justice of Russia (registration number 45194) and published on the "official Internet portal of legal information" (www.pravo.gov.ru) 01/13/2017, and, accordingly, enters into force on January 24, 2017.

Given the above, the presentation of the joint reconciliation of payments for taxes, fees, insurance premiums, penalties, fines, percentages, taking into account the amounts of insurance premiums, is possible only after receiving the balance of calculations on insurance premiums, penalties and fines on established formats from the FIU and FSS FSS.

Certificates about the state of settlements, as well as certificates of execution by the payer of the payer for paying to the entry into force of orders, approve of new forms of these references, are submitted for the forms approved by the order of the Federal Tax Service of Russia dated 06.06.2015 No. MMB-7-17 / [Email Protected] "On approval of forms of certificates about the state of settlements for taxes, fees, penalties, fines, interest, the procedure for filling and formats of reference in electronic form" (registered in the Ministry of Justice of Russia 06/30/2015 Registration number 37841) and order of the Federal Tax Service of Russia from July 21, 2014 No. MMB-7-8 / [Email Protected] "On approval of the form of certificate of execution by the taxpayer (payer of collection, tax Agent) Responsibilities for paying taxes, fees, penalties, penalties, interest, the order of its completion and format of its presentation in electronic form in telecommunication channels of communication "(registered in the Ministry of Forms of Russia 09/02/2014 Registration number 33929).

5. Admission of solutions from the FIU and FSS of Russia

The Federal Tax Service of Russia, together with the FIU and the FSS of Russia, approved the formats used in the interaction of tax authorities with the FFR and FSS of Russia in terms of regular exchange of information on December 30, 2016 No. PA-4-1 / [Email Protected]/ 7 and on December 29, 2016 No. ZN-4-1 / [Email Protected]/ 02-11-08 / 11-08-5765P.

In accordance with these formats, information on the amounts of insurance premiums, decisled (reduced) following the results of the periods for the periods until 01.01.2017, information from decisions on the return of the amounts of unnecessary (recovered) amounts of insurance premiums, information from decision on non-acceptance to a test for payment of payment Insurance and information from decisions on reimbursement of the insured spending on the payment of temporary disability benefits and in connection with the motherhood are presented in electronic form.

At the same time, before implementing participants in the information exchange of the relevant software, the indicated information from the decisions are submitted to the UFNS of Russia by the territorial bodies of the FIU and the FSS of Russia in the following order.

5.1. Receiving decisions on attracting (refusal to attract) the payer to justice for the commission of the legislation of the Russian Federation on insurance premiums and additional social security And about non-acceptance of expenses for the payment of insurance coverage for the obligatory social Insuranceentered into force on 01/01/2017

Decisions on attracting (refusing to attract) a payer to justice for the commission of the legislation of the Russian Federation on insurance premiums and additional social security and decision on non-acceptance of expenses for the payment of insurance coverage for compulsory social insurance, which entered into force on 01/01/2017, are submitted by the Commissioner employees of the territorial bodies of the FIU and the FSS of Russia in deadlines In the UFNS of Russia in the form of certified copies on paper on the basis of the registry (the recommended registry is attached) and then the UFNS of Russia in the form of scanned images and pressure on paper in the IFNS of Russia at the place of registration of payers of insurance premiums for execution is promptly transmitted. The registry of the decisions made is drawn up in two copies.

In the case of previously such decisions by mail by registered letter with a notice of a presentation, it is necessary to ensure confirmation by the FFR and FSS of Russia to the directions of these decisions with the relevant registry.

After the start of the information exchange in electronic form, the previously transmitted solutions on the paper is repeated in the tax authorities in electronic form are not sent.

At the same time, the amounts decisled under the specified decisions that entered into force on 01/01/2017, as well as the amount of insurance premiums, reflected in the calculation of the accrued and paid insurance premiums, the cameral test for which was completed in January 2017 should not be reflected in the balance of settlements In terms of insurance premiums, penalties and fines on 01/01/2017.

Information on the amounts of insurance premiums, penalties, fines from the relevant decisions presented on paper, are entered manually using the "Documents with accruals, delay, installments and credits" by the employee appointed by the head of the Federal Tax Service of Russia, in the "Calculations with the budget" card (hereinafter - CRSB) with a change in the head of the administrator of income (1-3 category of the CBC) to "182", with the exception of the CBC:

39211620010066000140;

39211620050016000140;

39311620020076000140.

The procedure for implementing the solutions in which the above-mentioned CBC will be determined additionally.

After the reflection of the relevant information in the CRSB of the Federal Tax Service of Russia in the deadlines established by the Tax Code of the Russian Federation, the requirement for the payment of tax, collecting, insurance premiums, penalties, fine, interest and is sent to the payer of insurance premiums.

The UFNS under the subject of the Russian Federation monitors compliance with the recovery procedures according to these decisions.

5.2. Receiving decisions about the payment of the expense of the policyholder to pay temporary disability benefits and due to motherhood

Information from the decision on the payment of the insured expenditures on the payment of temporary disability benefits and in connection with the motherhood is accepted only in electronic format approved.

5.3. Reception of decisions on the return of unnecessary paid (excessive recovery) insurance premiums for the periods until 01.01.2017

Article 21. Federal Law from 07/03/2016 № 250-FZ "On Amendments to Selected legislative acts The Russian Federation and the recognition of the invalid legislative acts (provisions of legislation) of the Russian Federation in connection with the adoption of the Federal Law "On Amendments to Parts First and Second Tax Code The Russian Federation in connection with the transfer of insurance premiums to the authorities to administer insurance premiums to the obligatory pension, social and health insurance»It has been established that the decision on the return of the amounts of excessive (recovered) insurance premiums, penalties and fines for reporting (calculated) periods that expired before January 1, 2017 is adopted by the relevant FFS authorities, the FSS of Russia within 10 working days from the date of receipt of a written application (applications presented in electronic form with reinforced qualified electronic signature Under the telecommunication channels of the communication) of the Insured on the return of excessively paid (recovered) amounts of insurance premiums, penalties and fines (in the case of submission of a refined calculation - within 10 working days from the date of completion cameral check specified calculation).

At the same time, the decision on the return of the amounts of excessively paid (recovered) insurance premiums, penalties and fines for reporting (calculated) periods, expired before January 1, 2017, is adopted in the absence of a payer of the debt insurance premiums that arose for reporting (calculated) periods that have expired January 1, 2017.

The day after the decision on the return of the amounts of excessive (recovered) insurance premiums, penalties and fines, the territorial body of the FIU, the territorial body of the Russian FSS direct him to the UFNS of Russia.

Before the implementation by participants in the information exchange of the relevant software, these decisions are submitted by an authorized employee of the territorial bodies of the FIU and FSS of Russia in the Federal Migration Service of Russia in the form of certified copies on paper on the basis of a registry compiled in two copies, and further transmitted to the Federal Tax Service of Russia at the place of registration of the payer Insurance premiums for execution.

At the same time, after the start of the information exchange in electronic form, previously aforementioned decisions on paper, repeatedly in the UFNS of Russia in electronic form are not directed.

To return unnecessarily paid (collected) amounts of insurance premiums of the Federal Tax Service of Russia, the Federal Assembly issues the application for the refund of the specified amounts and sends it in the prescribed manner to the authority of the Federal Treasury at the place of service to return the policyholder in accordance with the budget legislation of the Russian Federation.

The formation of the Federal Tax Service of Russia applications for refund on the basis of solutions obtained on paper is carried out in the presence of open CRSBs only after receiving and reflecting the balance of calculations on insurance premiums, penalties and fines in accordance with the approved procedures for the interaction of FFR and FSS of Russia and the Offices of the Federal Tax Service for Subjects Of the Russian Federation and formats in accordance with this letter.

The UFNS of Russia sends to the territorial bodies of the FIU and FSS of Russia in the framework of the information exchange agreements between the Federal Tax Service of Russia and the FIU and the FSS of Russia (from November 30, 2016 No. MMB-23-11 / [Email Protected]/ Hell / 09-31 / Sog / 79 and No. MMB-23-11 / [Email Protected]/ 12-11-13 / 06-5262P) an extract from the settlement documents performed by the federal treasury bodies in the return of insurance premiums (in part of the FIU for the periods until 01.01.2017).

Departments of the Federal Tax Service of Russia in the constituent entities of the Russian Federation, the departments of the FIU in the constituent entities of the Russian Federation, the division of the FSS of Russia in the constituent entities of the Russian Federation to bring the specified letter to the attention of the relevant territorial bodies.

Appendix: on the 1st sheet.

Registry
decisions transferred to the tax authorities from ____ №

The registry presented:

The registry accepted:

_____________________________

* Decisions on attracting (on refusal to attract) to justice for the commission of a violation of the legislation of the Russian Federation on insurance contributions (1), as well as decisions on non-acceptance of expenses for the payment of insurance coverage, as a result of the validation of the claimed expenditures on the payment of insurance provisions on the obligatory Social insurance in case of temporary disability and in connection with the motherhood conducted by the social insurance fund for the calculated periods until 01.01.2017 (2), or decisions on the return of overlaid (recovered) insurance premiums for the periods until 01.01.2017 (3)

** indicated on decisions on attraction (on refusal to attract) to liability for the commission of a violation of the legislation of the Russian Federation on insurance contributions, as well as decisions on non-acceptance of expenses for the payment of insurance coverage, as a result of the validity of the declared expented expenses for the payment of insurance provisions on the obligatory Social insurance in case of temporary disability and in connection with the motherhood conducted by the Social Insurance Fund for the estimated periods until 01.01.2017

Overview of the document

Tax authorities are endowed with the authority to administer insurance premiums in the FFS, FSS RF and FFOMS.

From January 1, 2017 insurance contributions, including for the estimated periods, expired before January 1, 2017, are paid using the CBK, enshrined at the Federal Tax Service of Russia.

It is necessary to closely fill in payment orders and indicate the details of the tax authority.

The terms of payment of insurance premiums are given. Specified features of reporting.

Calculations for insurance premiums, including additional social security, for the estimated period of 2016 and refined calculations for the periods of 2010-2016. It is submitted to the territorial bodies of the FIU and the FSS of the Russian Federation for the forms and formats operating in the relevant period.

Calculations starting from reporting in the first quarter of 2017 are submitted to the tax authorities in form and format approved by the Federal Tax Service of Russia.

Calculation of insurance premiums on the OSS from accidents at work and professional care, as well as on expenses for the payment of insurance coverage in the form of 4-FSS submitted to the territorial bodies of the FSS of the Russian Federation, starting from the reporting of the first quarter of 2017

Specified, as the balance of calculations for insurance premiums, penalties and fines are transmitted, as certificates are submitted about the status of settlements, the performance of the responsibility and acts of joint reconciliation. It is settled how individual decisions are taken (about bringing to responsibility for violations of the legislation on insurance premiums, on the reimbursement of the policyholder's expenses on the payment of temporary disability benefits and due to motherhood, on the return of overlaid insurance premiums).

How does the tax authority check the validity of VAT benefits? What amount of documents will fail? What is guided by? The reader must guessed that the speech in this consultation would make about clarifications to conduct cameral inspections of VAT declarations, which reflect the operations not subject to taxation (paragraph 2, 3 of Art. 149 of the Tax Code of the Russian Federation). FTS brought them to the lower inspections by a letter of 01/26/2017 № UF-4-15 / [Email Protected] By the way, we recall: on the topic of VAT-benefits (with reference to the marked letter of the FNS), we reasoned in consultation A. M. Rabinovich "What is the benefit on VAT: the end of the disputes?" We recommend the materials (as complementing each other) to read in a pair.

According to tax legislation (paragraph 6 of Art. 88 of the Tax Code of the Russian Federation) The auditors have the right to control the benefits, but (!) Only those that fall under the concept " tax Bearing " Considering paragraph 1 of Art. 56 of the Tax Code of the Russian Federation and the position of the Plenum of the You, set out in paragraph 14 of the Resolution of 05/30/2014 No. 33. This applies to, for example, dining schools, organizations of persons with disabilities, colleges of lawyers, etc. (Art. 149 of the Tax Code of the Russian Federation) - named persons do not pay VAT From implementation, and inspectors have the right to demand documents and explanations.

For your information:operations, not limited to activities and affordable organizations of any form of ownership, do not provide tax advantages. Therefore, such operations (for example, loans, the sale of housing, etc.) do not relate to the discharge of beneficial. Decisions on them documents under paragraph 6 of Art. 88 of the Tax Code of the Russian Federation is entitled not to submit (a letter from 03.12.2014 No. 03-07-15 / 61906).

Currently, the FTS made a proposal to change the Tax Code (add paragraph 6 of Art. 88). Under such circumstances, inspections will be able to legally require documents and explanations on all non-authentable operations.

For the purpose of the effectiveness of the tax administration, the FTS issued recommendations for the Cameral Checks of VAT Declarations, which reflect not subject to the tax of the operation (hereinafter referred to as recommended). These are based on a risk-oriented approach, which implies control of only some (not all) preferential operations.

But that the volume of investigated documents has been reduced (which is definitely, is positive Moment For advantage of VAT payers), it is necessary to clearly follow the recommendations.

We account for the register of confirming the validity of the application of the privileges of documents

The procedure for the recalculation of such documents is the same for all categories of taxpayers, regardless of their affiliation to the tax risk group. Recall, the level of tax risk is assigned information system ASK "VAT-2", taking into account the results of previous checks (letter of the Federal Tax Service of Russia of 03.06.2016 № UF-4-15 / [Email Protected]). Three groups distinguish:

taxpayers with low tax risk - They lead real financial and economic activities, in a timely manner and fully fulfill their tax obligations Before the budget, they have relevant resources (assets), their activities can be verified by the planned exit tax control;

taxpayers with high tax risk - they have signs of the organization used to obtain unreasonable tax, including third parties, do not have sufficient resources (assets) to conduct relevant activities, do not fulfill their tax liabilities (performed in minimum);

taxpayers with an average tax risk are the remaining (not included in groups with high or low tax risk) taxpayers.

Example 1.

Educational institution is provided paid services educational character, which, in accordance with PP. 14 p. 2 Art. 149 of the Tax Code of the Russian Federation is exempt from VAT. Passed VAT operations educational institution does not carry out.

The income from the provision of educational services for the first quarter is reflected in Section. 7 VAT on the appropriate code of operation (1010245 - Count 1) in the amount of 156,800,000 rubles. (Graph 2).

In the requirement of tax authorities on the submission of explanations about the benefits of operations, the institution presented the register for the recommended FTS form.

The number of documents listed in the registry:

– according to the main type of education - 12;

- according to additional education - 15;

- to improve the qualifications - 20.

Operation code	Including:	The amount of non-taxable operations in the context of species reflected in tax Declaration	The name of the counterparty	Documents confirming the validity of the use of benefits
	view (group, direction) of non-taxable operation			Type of document (contract, etc.)	date	The amount of the operation, rub.
1010245 (implementation of education services)	Primary education











	Additional education
	Training

If the taxpayer does not submit the registry or submitted it not by the recommended form, the controllers have the right to request all documents on preferential operations. (Pretty curious: On the one hand, the country's main tax authority indicates that the register of documents confirming the legitimacy of the use of benefits is a recommendatory nature, on the other, it emphasizes that the reporting of the registry is not at the recommended form may entail the exhibition of a continuous requirement to submit documents.) For example If it is impossible to identify confirming documents, it is impossible to relate to the benefits used, indictions in the register of the transaction amounts.

Example 2.

Lyutik LLC and Romashka LLC presented declarations on VAT for the first quarter of 2017 in one IFX. In both declarations, preferential operations on PP are declared. 2 and 3 tbsp. 149 of the Tax Code.

In response to the demand of the tax authorities on the submission of explanations about the benefits of Operations LLC "Litik" presented a register of software in the letter of the Federal Tax Service of Russia No. E-4-15 / [Email Protected] Form, and LLC "Chamomile" - in arbitrary form.

According to SUR ASK "VAT-2", both taxpayers belong to the category of taxpayers with a high tax risk.

According to the results of the application to the specified taxpayers, the risk-oriented approach of the IFNS requested:

- LLC "Little" - a reduced amount of documents (details - in the next section of the consultation);

Thus, it is possible to reduce tax risks without deviating from the recommended form.

Algorithm of requesting documents

The tax authorities process the registry and calculate the volume of documents that need to be requested in the future. The volume of documents to be exterminated is determined for each code of the preferential operation in accordance with the algorithm set out in Appendix 2 to the letter of the Federal Tax Service of Russia No. EF-4-15 / [Email Protected]

If "the benefit" will present the register at the recommended form and in the documents will not be contradictions, maximum amount The requested documents in the context of the codes of operations will be 40% Their total volume (but not more than 500 documents). If the number of documents on a specific code of operation is less than 30, the controllers will destroy them in full.

Example 3.

Let's return to the condition of the previous example.

According to the results of the use of the risk-oriented approach, the IFNS requested:

- LLC "Lutik" is 40% of the volume of documents (but not less than 30 and no more than 500) for each concessional operation code;

- Romashka LLC is 100% of the volume of documents for each concessional operation code, without limiting the number of documents submitted.

And now we will consider in more detail the algorithm of reporting documents depending on the organization's belonging to a particular tax risk group.

Tax risk level	Conditions for determining the amount of documents subject to extermination in the context of operations
	Organizations represent documents anyway
	Organizations are represented maximum amount Documents if: - declared benefits on the code of the operation for the first time; - According to the results of the previous "camera", the controllers revealed disorders in terms of specific benefits. The fact that violations on the use of benefits during the previous check is not detected, leads to a reduction in investigative documents. to 10% total. When presenting typical contracts (and the absence of violations in previous "chambers"), the controllers will exterminate no more 5% The volume of documents *. If the company declares the same benefit for four tax periods in a row and disorders at the same time, the documents for such a code may not be exterminated (no more than three tax periods in a row). Explanations (Registry) everyday taxable period
	Organizations must represent the maximum number of documents only if the controllers have discovered violations on the results of the previous "cameroller". If the benefit is applied for the first time, the inspection will request no more 10% total documents. If the forms are presented typical treaty (contracts), the volume of investigated documents will be no more 5% *. If the company declares the same benefit for three tax periods in a row preceding the verifiable, without violations, the documents for such a code may not be exterminated (no more than three tax periods in a row). Explanations (registry) every tax period

* If within one code of the operation, the standard form of the contract is not used by the taxpayer not for all operations, then by this code should be referred to 10%.

In a letter of the Federal Tax Service of Russia No. EF-4-15 / [Email Protected] Not clarified what exactly falls under the identified violation of the operation code. It turns out that in fact any violation (including non-understated tax base), recorded in the act of the previous desk check, may cause to increase the scope of the documents. Enough, for example, do not submit one document so that in the audit act there are violations of failure to submit and the absence of a document (clause 1 of article 120, paragraph 1 of Article 126 of the Tax Code of the Russian Federation), which will be the basis for the recovery of longer documents.

On the volume of documents

Examples of filling out the calculation of the amount of documents subject to exercise in order to verify the validity of the use of benefits in the context of the operation code, are given in Appendix 3 to the letter of the Federal Tax Service of Russia No. E-4-15 / [Email Protected]

The corresponding calculations produce the inspector itself, but neither the calculation nor the information on what risk category includes the taxpayer, it will not submit. The controller will only set the requirement to submit documents in accordance with Art. 93 of the Tax Code of the Russian Federation, and for those operations that interest it (for each code of operation). Under close attention, it will be understood by the transactions for weighty sums.

Example 4.

Let us turn to the conditions of Example 1, specifying them with the following data.

Suppose that the level of tax risk according to SUR ASC "VAT-2" taxpayer is medium. In previous tax declarations specified code There were violations.

The tax authority will determine the amount of documents subject to expectation as follows:

according to the main type of education - 5 documents (12 doc. x 40%);

according to additional education - 6 documents (15 doc. x 40%);

to improve the qualifications - 8 documents (20 doc. x 40%).

At least 50% of the scope of documents to be requested must confirm the largest amounts of operations on which tax breaks are applied.

Is it possible to appeal the request of unnecessary documents?

The amount of investigated documents by the Tax Code (clause 6 of Article 88, Art. 93) is not limited. There are no such restrictions and in the requirement to submit documents. Therefore, appealing the fact of the claims of extra (according to the taxpayer) of documents on preferential operations is unlikely to have prospects.

Restrict the right of controllers to recruit securities, referring to the letter of the Federal Tax Service of Russia No. E-4-15 / [Email Protected]Also will not succeed.

For your information. For non-fulfillment, the requirements for the representation of the explanation of the controllers are entitled to finish the organization under Art. 129.1 "Unlawful inconsistency of information by the tax authority" of the Tax Code of the Russian Federation, according to which:

unlawful failure (untimely communication) of information, which, in accordance with the Tax Code of the Russian Federation, this person must inform the tax authority, including failure to submit (untimely presentation) to the tax authority provided for by paragraph 3 of Art. 88 explanations in case of failure to submit within the established period of refined tax declaration, in the absence of signs tax offensedefined by art. 126 of the Tax Code of the Russian Federation, entails the penalty of a fine of 5,000 rubles;

the same acts committed repeatedly during the calendar year, entail a penalty of 20,000 rubles.

So, we showed the essence of the method proposed by the FTS in the letter dated January 26, 2017 No. EF-4-15 / [Email Protected] and related to cameral checks of VAT declarations, which are reflected non-taxable VAT operations.

The factors defining will be the next "cameroller" of selective or full-scale include:

availability or lack of tax violations;

duration and regularity of non-taxable VAT operations;

representation or failure to submit a register of documents confirming the validity of the use of benefits.

VAT claiming documents advanced training

As part of the organization of work on the administration of insurance premiums in connection with the transfer of the appropriate authority to the tax authorities, the Federal Tax Service (hereinafter referred to as the Federal Tax Service of Russia), the Pension Fund of the Russian Federation (hereinafter referred to as the FFR) and the Social Insurance Fund of the Russian Federation (hereinafter referred to as the FSS of Russia) report the following.

1. Payment of insurance premiums

1.1. Registration of payment orders

From January 1, 2017, the payment of insurance premiums, including over-time periods, previously expired before January 1, 2017, should be carried out using the codes of the budget classification (hereinafter - the CBC) enshrined for the Federal Tax Service of Russia by order of the Ministry of Finance of Russia dated December 7, 2016 No. 230 On Amendments to the instructions on the application of the budget classification of the Russian Federation, approved by the Order of the Ministry of Finance of the Russian Federation of July 1, 2013 No. 65n.

When filling out payment orders, special attention should be paid to the indication of the following details of payment orders:

"Inn" and "checkpoint" of the recipient of funds - the meaning of the "INN" and "CAT" of the relevant tax authority that implements the administration of the payment;

"Recipient" - the abbreviated name of the federal treasury body and in brackets - the abbreviated name of the tax authority implementing the administration of payment;

the code of the budget classification is the value of the CBC, consisting of 20 characters (numbers), while the first three signs denoting the code of the chief administrator of budget revenues of the budget system of the Russian Federation should take the value of "182" - the Federal Tax Service in accordance with the correspondence table;

"Payer's Status" - an indicator "14" - a taxpayer, producing payments to individuals.

When transferring insurance premiums for itself in the "Payer Status" field, one of the following values \u200b\u200bis indicated:

individual entrepreneur - "09";

notary engaged in private practice - "10";

lawyer, established the lawyer - "11";

the head of the peasant (farmer) economy - "12".

1.2. Terms of payment of insurance premiums:

Category of payer of insurance premiums, payments in favor of individuals payers of insurance premiums that do not produce payments in favor of individuals chapter of peasant (farmer) farms Payment period 15 The number of calendar months followed by the calendar month for which monthly monthly mandatory payment December 31 of the current calendar year for a fixed payment on December 31 of the current calendar year on April 1, following the expired settlement period, for paying 1% with the amount of income over 300,000 rubles.

2. Submission of insurance premium reporting

Calculation of accrued and paid insurance premiums for compulsory social insurance against industrial accidents and occupational diseases, as well as on expenses for the payment of insurance coverage in the form of 4-FSS, approved by order of the FSS of Russia from 09/26/2016 No. 381 "On approval of the form of calculation for accrued and paid insurance premiums for compulsory social insurance against industrial accidents and occupational diseases, as well as expenses for the payment of insurance coverage and the procedure for its filling "(registered in the Ministry of Justice of Russia 14.10.2016 Registration number 44045), it seems to payers of insurance premiums to territorial FSS organs of Russia, starting with reporting for the 1st quarter of 2017.

3. Transfer of balance of calculations for insurance premiums, penalties and fines, as well as information on debt on insurance premiums

In accordance with the procedures for the interaction of the departments of the FIU and the FSS of Russia with the Offices of the Federal Tax Service on the subjects of the Russian Federation (from July 22, 2016 No. MMB-23-1 / [Email Protected]/ 33 and № MMB-23-1 / [Email Protected]/ 02-11-10 / 06-3098p) the balance of calculation of insurance premiums, penalties and fines, as well as arrears of insurance premiums as of 01/01/2017 should be transferred according to approved formats in electronic form (from 03.11.2016 No. 4-1 / [Email Protected]/ 5 and ZN-4-1 / [Email Protected]/ 02-11-02 / 06-4803P) in the management of the Federal Tax Service of Russia for the subject of the Russian Federation (hereinafter referred to as the Federal Migration Service of Russia) from the territorial bodies of the FIU and the FSS of Russia up to 01.02.2017.

4. Representation of certificates about the status of calculation of insurance premiums, information on the performance of duties and acts of joint reconciliation of settlements on insurance premiums

Prior to transmission by the territorial bodies of the FIU and the FSS of Russia in the UFNS of Russia, the balance of insurance premiums, penalties and fines, as well as arrears of insurance premiums, penalties and fines as of 01/01/2017, submission of information on the status of payment of insurance premiums and the implementation of joint reconciliation Calculations on insurance premiums are made by the territorial bodies of the FIU and the FSS of Russia in the forms operating until 01.01.2017.

Certificates about the state of settlements, as well as certificates of execution by the payer of the payer for paying to the entry into force of orders, approve of new forms of these references, are submitted for the forms approved by the order of the Federal Tax Service of Russia dated 06.06.2015 No. MMB-7-17 / [Email Protected] "On approval of forms of certificates about the state of settlements for taxes, fees, penalties, fines, interest, the procedure for filling and formats of reference in electronic form" (registered in the Ministry of Justice of Russia 06/30/2015 Registration number 37841) and order of the Federal Tax Service of Russia from July 21, 2014 No. MMB-7-8 / [Email Protected] "On approval of the form of certificate of execution by the taxpayer (payer of the collection, tax agent) obligations on the payment of taxes, fees, penalties, penalties, interest, the procedure for its completion and format of its submission in electronic form in telecommunication channels of communication" (registered in the Ministry of Forms of Russia 02.09. 2014 Registration number 33929).

5. Admission of solutions from the FIU and FSS of Russia

5.1. Reception of decisions about attracting (refusal to attract) a payer to responsibility for the commission of the legislation of the Russian Federation on insurance premiums and additional social security and obligations to offset the expenses for the payment of insurance coverage for compulsory social insurance that have entered into force on 01/01/2017

Decisions on attracting (refusing to attract) a payer to justice for the commission of the legislation of the Russian Federation on insurance premiums and additional social security and decision on non-acceptance of expenses for the payment of insurance coverage for compulsory social insurance, which entered into force on 01/01/2017, are submitted by the Commissioner Employees of the territorial bodies of the FIU and FSS of Russia on time in the UFNS of Russia in the form of certified copies on paper on the basis of the registry (the recommended sample of the registry is attached) and then the Federal Migration Service of Russia is transmitted in the form of scanned images and pressure on paper in the Federal Tax Service of Russia at the placement On the accounting of payers of insurance premiums for execution. The registry of the decisions made is drawn up in two copies.

After the start of the information exchange in electronic form, the previously transmitted solutions on the paper is repeated in the tax authorities in electronic form are not sent.

39211620010066000140;

39211620050016000140;

39311620020076000140.

The procedure for implementing the solutions in which the above-mentioned CBC will be determined additionally.

The UFNS under the subject of the Russian Federation monitors compliance with the recovery procedures according to these decisions.

5.2. Receiving decisions about the payment of the expense of the policyholder to pay temporary disability benefits and due to motherhood

5.3. Reception of decisions on the return of unnecessary paid (excessive recovery) insurance premiums for the periods until 01.01.2017

Article 21 of the Federal Law of 03.07.2016 No. 250-ФЗ "On Amendments to Certain Legislative Acts of the Russian Federation and the recognition of certain legislative acts (provisions of legislative acts) of the Russian Federation in connection with the adoption of the Federal Law" On Amendments to Parts first and The second Tax Code of the Russian Federation in connection with the transfer of insurance premiums to the tax authorities to administer insurance premiums for compulsory pension, social and medical insurance "It was established that the decision on the return of the amounts of excessively paid (recovered) insurance premiums, penalties and fines for reporting (settlement) periods, Estimated until January 1, 2017, adopted by the relevant FED bodies, FSS of Russia within 10 working days from the date of receipt of a written statement (the application presented in electronic form with a strengthened qualified electronic signature on telecommunication channels of communication) of the Insurer on the return of overlaid ( Recovery) amounts of insurance premiums, penalties and fines (in the case of submission by the insured of the refined calculation - within 10 working days from the date of completion of the cameral check of the specified calculation).

At the same time, after the start of the information exchange in electronic form, previously aforementioned decisions on paper, repeatedly in the UFNS of Russia in electronic form are not directed.

Appendix: on the 1st sheet.

Deputy Head
FTS Russia S.L. Bondarchuk Deputy Chairman of the Board
Pension Fund
Russian Federation N.V. Petrova Deputy Chairman
Social Insurance Foundation
Russian Federation A.V. Rudenko

Registry
solutions * transferred to the tax authorities from __________ № ______

No. P / P Organ, who has decided the name of the organization / F.O.O. individual entrepreneur, individual) INCPP Solution View * (1, 2, 3) Solution Date Solution Number The amount indicated in the decision of the decision of the decision **

The registry presented:

The registry accepted:

(Position of the Commissioner, FULL NAME) (date, signature)

_____________________________

Pension Fund of the Russian Federation
N np-30-26 / 947

Social Insurance Fund of the Russian Federation
N 02-11-10 / 06-308-P

LETTER
of 01/26/17

1. Payment of insurance premiums

1.1. Registration of payment orders

From January 1, 2017, the payment of insurance premiums, including over the estimated periods, expired before January 1, 2017, should be carried out using the codes of the budget classification (hereinafter - the CBC) enshrined for the Federal Tax Service of Russia by order of the Ministry of Finance of Russia from 07.12.2016 N 230N " Amendments to the instructions on the application of the budget classification of the Russian Federation, approved by the Order of the Ministry of Finance of the Russian Federation of July 1, 2013 N 65n. "

When filling out payment orders, special attention should be paid to the indication of the following details of payment orders:

"INN" and "CAT" Recipient of the means - the meaning of the "INN" and "CAT" of the relevant tax authority that implements the administration of payment;

"Recipient" - the abbreviated name of the federal treasury body and in brackets - the abbreviated name of the tax authority that implements the administration of the payment;

the budget classification code is the value of the CBC, consisting of 20 characters (digits), while the first three signs denoting the code of the chief administrator of budget revenues of the budget system of the Russian Federation should take the value "182" - the Federal Tax Service in accordance with the conformity table;

"Payer Status" - an indicator "14" - a taxpayer, producing payments to individuals.

When lingifying insurance premiums for itself in the "Payer Status" field, one of the following values \u200b\u200bis indicated:

individual entrepreneur - "09";

notary engaged in private practice - "10";

lawyer, established a lawyer - "11";

the head of the peasant (farmer) economy - "12".

1.2. Terms of payment of insurance premiums:

2. Submission of insurance premium reporting

Calculations for insurance premiums for reporting (calculated) periods, starting with reporting in the first quarter of 2017, are submitted by payers of insurance premiums into tax authorities at their place of accounting in form and format approved by the order of the Federal Tax Service of Russia of 10.10.2016 N MMB-7-11 / [Email Protected] (registered in the Ministry of Justice of Russia 26.10.2016, registration number 44141).

Calculation of accrued and paid insurance premiums for compulsory social insurance against industrial accidents and occupational diseases, as well as expenses for the payment of insurance coverage in form 4 - FSS, approved by the Order of the FSS of Russia from September 26, 2016 N 381 "On approval of the form of calculation accrued and paid insurance premiums for compulsory social insurance against accidents on production and occupational diseases, as well as expenses for the payment of insurance provision and the procedure for its filling "(registered in the Ministry of Justice of Russia 14.10.2016, registration number 44045), seems to payers of insurance premiums in The territorial bodies of the FSS of Russia, starting with the reporting for the first quarter of 2017.

3. Transfer of balance of calculations for insurance premiums, penalties and fines, as well as information on debt on insurance premiums

In accordance with the procedures for the interaction of the departments of the FIU and the FSS of Russia with the Offices of the Federal Tax Service on the constituent entities of the Russian Federation (from July 22, 2016 n MMB-23-1 / [Email Protected]/ 33 and n MMB-23-1 / [Email Protected]/ 02-11-10 / 06-3098P) the balance of insurance premiums, penalties and fines, as well as insurance premium debts as of 01.01.2017 should be transferred according to approved formats in electronic form (from 03.11.2016 N SN 4-1 / [Email Protected]/ 5I and N zn-4-1 / [Email Protected]/ 02-11-02 / 06-4803P) in the management of the Federal Tax Service of Russia for the subject of the Russian Federation (hereinafter referred to as the Federal Migration Service of Russia) from the territorial bodies of the FIU and the FSS of Russia up to 01.02.2017.

4. Representation of certificates about the status of calculation of insurance premiums, information on the performance of duties and acts of joint reconciliation of settlements on insurance premiums

The form of a joint reconciliation of payments for taxes, fees, insurance premiums, penalties, penalties, a percentage approved by order of the Federal Tax Service of Russia of December 16, 2016 N MMB-7-17 / [Email Protected], which is registered in the Ministry of Justice of Russia (registration number 45194) and published on the "official Internet portal of legal information" (www.pravo.gov.ru) 01/13/2017, and, accordingly, enters into force on January 24, 2017.

Certificates about the status of settlements, as well as certificates of execution by the payer of the obligation to pay prior to the entry into force of orders that approve new forms of these references, are submitted according to the forms approved by the Order of the Federal Tax Service of Russia of 05.06.2015 N MMB-7-17 / [Email Protected] "On approval of forms of certificates about the state of settlements for taxes, fees, penalties, fines, interest, the order of their filling and formats of certificates in electronic form" (registered in the Ministry of Justice of Russia 30.06.2015, registration number 37841) and the order of the Federal Tax Service of Russia from 21.07. 2014 N MMB-7-8 / [Email Protected] "On approval of the form of certificate of execution by the taxpayer (payer of the collection, tax agent) obligations on the payment of taxes, fees, penalties, penalties, interest, the procedure for its completion and format of its presentation in electronic form in telecommunication channels" (registered in the Ministry of Forms of Russia 02.09. 2014, registration number 33929).

5. Admission of solutions from the FIU and FSS of Russia

FTS of Russia together with the FIU and FSS of Russia approved the formats used in the interaction of tax authorities with the FFR and FSS authorities in terms of regular exchange of information from 12/30/2016 N PA-4-1 / [Email Protected]/ 7 and from 29.12.2016 N zn-4-1 / [Email Protected]/ 02-11-08 / 11-08-5765P.

Decisions on attracting (refusing to attract) a payer to justice for the commission of the legislation of the Russian Federation on insurance premiums and additional social security and decision on non-acceptance of expenses for the payment of insurance coverage for compulsory social insurance, which entered into force on 01/01/2017, are submitted by the Commissioner Employees of the territorial bodies of the FIU and FSS of Russia on time in the UFNS of Russia in the form of certified copies on paper on the basis of the registry (the recommended sample of the registry is attached) and then the UFNS of Russia in the form of scanned images and pressure on paper in the IFST in Russia at the placement On the accounting of payers of insurance premiums for execution. The registry of the decisions made is drawn up in two copies.

After the start of the information exchange in electronic form, the previously transmitted solutions on the paper is repeated in the tax authorities in electronic form are not sent.

Information about the amounts of insurance premiums, penalties, fines from the relevant decisions presented on paper, are entered manually using the "Documents with accruals, delay, installments, installments and credits" by the employee appointed by the head of the Federal Tax Service of Russia, in the Calculation Card (hereinafter - CRSB) with a change in the head of the administrator of income (1 - 3 discharge of the CBC) on "182", with the exception of the CBC:

39211620010066000140;

39211620050016000140;

39311620020076000140.

The procedure for implementing the decisions in which the above-mentioned CBC will be determined additionally.

The UFNS under the subject of the Russian Federation monitors compliance with the recovery procedures according to these decisions.

5.2. Receiving decisions about the payment of the expense of the policyholder to pay temporary disability benefits and due to motherhood

5.3. Reception of decisions on the return of unnecessary paid (excessive recovery) insurance premiums for the periods until 01.01.2017

Article 21 of the Federal Law of 03.07.2016 N 250-FZ "On Amendments to Certain Legislative Acts of the Russian Federation and recognition of the invalid legislative acts (provisions of legislative acts) of the Russian Federation in connection with the adoption of the Federal Law" On Amendments to Parts First and The second of the Tax Code of the Russian Federation in connection with the transfer of insured premiums to the tax authorities to administer insurance premiums for compulsory pension, social and medical insurance "It was established that the decision on the return of the amounts of excessively paid (recovered) insurance premiums, penalties and fines for reporting (calculated) periods, Estimated until January 1, 2017, adopted by the relevant FED bodies, FSS of Russia within 10 working days from the date of receipt of a written statement (the application presented in electronic form with a strengthened qualified electronic signature on telecommunication channels of communication) of the Insurer on the return of overlaid ( Recovery) amounts of insurance premiums, penalties and fines (in the case of submission by the insured of the refined calculation - within 10 working days from the date of completion of the cameral check of the specified calculation).

At the same time, after the start of the information exchange in electronic form, previously aforementioned decisions on paper, repeatedly in the UFNS of Russia in electronic form are not directed.

The Federal Tax Service of Russia sends to the territorial authorities of the FIU and FSS of Russia in the framework of the information exchange agreements between the Federal Tax Service of Russia and the FIU and the FSS of Russia (from 30.11.2016 N MMB-23-11 / [Email Protected]/ Hell / 09-31 / Sog / 79 and N MMB-23-11 / [Email Protected]/ 12-11-13 / 06-5262P) an extract from the settlement documents performed by the federal treasury bodies in the return of insurance premiums (in part of the FIU for the periods until 01.01.2017).

Departments of the Federal Tax Service of Russia in the constituent entities of the Russian Federation, the departments of the FIU in the constituent entities of the Russian Federation, the branches of the FSS of Russia in the constituent entities of the Russian Federation to bring the specified letter to the attention of the relevant territorial bodies.

Deputy
Head of the Federal Tax Service of Russia
S.L. Bondarkuk

Vice-chairman
Pension Board
Foundation of the Russian Federation
N.V.Petrov

Vice-chairman
Social Insurance Foundation
Russian Federation
A.V. Rudenko

application