The concept of "desk check" is familiar to many. But with details of such a procedure, few people figured out. We find out what the essence of the inspections carried out by tax structures.

Necessary information

What does "Cameral Check" mean, is the first to answer. Let us turn for clarifications to the laws of Russia.

Main definitions

Under the cameral understand the verification of the tax inspectorate, which is carried out on the basis of the available data reflected in the Declaration, which seems to payers. It does not carry out other checks of taxpayers.

Who she is held

Checks for cameral types are carried out at the location of the tax authority based on tax Declaration and documentation that are represented by payer of taxes.

Commissioning obligation lies on the shoulders of the authorized person tax Inspection As part of his duties.

The check is possible for 3 months from the date of the submission of documents, declarations, on the basis of which tax paid and paid. Although the law may also establish other terms.

If the error has been found in the cameral check in the completed documents or the information is contradictory, the taxpayer will be notified of this. The requirement to make adjustments on time is presented.

Conducting a desk check, the authorized person may request information from the payer, documentation, which will confirm the correct calculation of payments.

Subject check

The documentation submitted by the taxpayer is a basis for calculating and transfer tax amounts. The information of other documentation that has workers is also taken into account tax Service.

Cameral checks - Means of control, are correct and reliable if the information reflected in. Control is not limited to checking the numbers.

The inspector also draws attention to whether data is reliable in reports based on existing information about tax payers.

Such checks are a tool for pre-selection of payers, which will later visit the FTS with an on-site inspection.

Tasks performed

The tasks of the desk check is:

Pursued goal

Purpose:

• control whether the tax payer is complied with tax and fees;
• identify the amounts of non-listed or fully paid tax on the identified violation;
• collect the amount of unpaid or paid not fully tax on the detected violation;
• attract the culprit to the responsibility of a tax or administrative nature for the perfect violations;
• prepare information to ensure the rational selection of tax payers for conducting the tax authority;
• check whether it is legitimately used and.

Acting regulatory framework

All the answers can be found in the Tax Code () with later changes.

On the conduct of cameral checks according to Art. 88 NK. Attention should also be paid.

Features of the procedure of tax authorities

How will the tax inspection be used after the completion of the cameral check?

The tax authority shall notify the tax payer that it should produce the extra charge of the tax to the budget, and the penalty.

Depending on the subject

Tax Inspectorate, where a cameral verification of declarations and related taxpayer documents is carried out, a procedure is carried out taking into account the subject. Consider the nuances of inspections of companies, IP and citizens.

Legal entities

The company that submits to the tax authority of the explanation of the discovered error in the reporting may be an extract from the register and accounting or other documentation, which will confirm the accuracy of the information that is included in the declaration.

Authorized bodies should consider the facts presented. If, after that, it will be determined that the taxpayer made a tax offense, an act of verification is drawn up in accordance with.

The official of the tax authority may request additional certificates that will confirm the right to use benefits.

Documents cannot be requested if it contradicts the legislation standards. FTS can request documentation that confirms the right to deduct.

If the refined version of the declaration is presented before the cameral verification is presented, checking the first instance will be discontinued.

Will begin new check Submitted declaration. Such rules concern and tax agentIf the friend does not say in the Code.

Individuals

Tax authorities may request additional information, Documentation, which will confirm the correct calculations of taxes.

Such data should be provided by a person within 5 days (). If refused, the payer must be held responsible in accordance with.

The tax payer can be called to the FNS office to present the desired explanations. should not be compiled necessarily.

There is also a direct requirement in the laws regarding the design of cameral checks.

If the requirements for the payment of tax and penalties are not fulfilled in a timely manner, the decision will decide to recover the amount of debt in forced ().

Individual entrepreneurs

The tax audit of the IP is almost no different from the audit of the Jurlitz. The primary and cameral check of documents withdrawn. Exit checks are held.

The inspection is carried out by the location of the tax authority on the basis of submitted documents, payments for tax payments on the start of cameral checks of the tax payer are not notified.

Tax Control Events during Cameral Check

The tax authority holds the following activities:

Allocate such steps of verification:

1. Declaration is accepted and registered.
2. This follows the implementation of arithmetic and cameral control of the submitted declaration.
3. Reporting measures are being conducted.
4. Cameral check is completed. Act is compiled.

In the act reflect:

• date and number;
• FULL NAME, which was verified;
• the name of the company, the declaration of which was checked;
• registration numbers of such documents;
• list of events that have been held;
• date when checking started and ended;
• discovered offenses;
• the result of the inspection, responsibility measures.

Such an act is a tax payer for five days.

Celebration of documents

The tax authority may refer to a number of documents when conducting a cameral audit.

This is possible in this case:

Other documents are not entitled to request the tax authority.

Often emerging questions

There are a number of nuances, which should be remembered not only by authorized structures, but also payers who want to avoid errors when submitting reports in the future.

Features depending on taxation

Each organization applies a specific tax regime. At the same time, the tax management officer takes into account the features of validation of various types of taxes.

Property tax

When checking the challenge for the property tax of the organization, the tax structure adheres to the recommendations regarding the verification of the correctness of the calculation of taxation for taxes.

The inspector will pay attention to the necessary form, which is presented - check whether all calculations are carried out correctly.

Check is carried out visually. Checked:

• the presence of all details in the blanks;
• clarity of completed information;
• arithmetic calculations of the total amount of the tax;
• the validity of the use of benefits.

Self frequent violationswhich are recorded by the tax authority:

1. Lacks average annual value Property objects when removing OS to sell them.
2. Not in time is credited with TMC.
3. Not reflected in the accounting of the acquired funds.
4. Not included in the calculations of average annual indicators of the OS, which were handed over to.
5. The average annual cost of property objects on the size of poor contributions for disposal objects is incorporated.

By transport recovery

When checking the declaration, tax inspection workers will pay attention to 2 partition. The company is filled with row 050, as well as other lines as they relate to technical data about the car.

The FNS has no such information. Therefore, the inspectors will rely on the data that they have - on information about what was obtained in the traffic police department.

If the information provided is not to match, the tax representative will require technical certificate and a document confirming the registration of the car.

If such data does not match, the tax authority will turn to the traffic police. With the direct owner, difficulties will not arise - there are cars, it means you need to pay tax. And what about leasing?

In such situations, the owner pays the tax vehicle. Clarifications are contained in.

What else will the tax employees will look:

1. The inspector will check the coefficients that are calculated by enterprises that reporting period . But such transport should be owned no more than a year.
2. The rates used in the calculation are revised. In the event of a controversial situation, it is worth relying on norms ().
3. The correctness of the tax rate from the metric unit into horsepower is checked. The rules of paragraph 19 are adhered to the recommendation of the Government adopted.

On income tax

Profit tax is checked by the tax service, based on 2 stages:

• verification of data reflected in the declaration;
• economic analysis of the declaration.

The first stage has such directions:

The second stage includes:

In case challenge check for income tax, the tax service will rely on the provisions.

It is worth remembering these features:

1. When filling in the declaration manually, check if there is no arithmetic error, and whether the amounts of sheet 02 and the application to such a sheet correspond to. If the filling is automatically carried out, such checks are not conducted.
2. With the statement of benefits, be prepared to give explanations on the progress of the tax base or bet.
3. When checking profits (income tax), the income is reflected in.

Questions may arise:

Focus on the tax declaration

Check is carried out on the basis of the Declaration. If the tax payer does not submit such a document, then the verification cannot be carried out on the basis of those information that are available at the tax authority ().

Accordingly, the missing amount of tax, penalties cannot be accrued. But responsibility will not be avoided if the laws are violated.

The decision to measure the punishment will be made on the basis of other documents that will present a counterparty, bank, the customs service.

Video: Exit or desk check What is the difference?

To begin with a desk check, you do not need to receive permits from the tax authority or tax payer.

Notification of the beginning of the procedure will not be sent. Checking is carried out for 3 months after submission of the declaration.

If they are found in the declaration of inaccuracies, errors, the explanations in accordance with the tax fee can be requested.

If violations are not detected, the tax check is completed. If there are such:

• for 10 days, an act of verification will be drawn up according to Art. 100 NK;
• over the next 5 days, such a document is awarded a tax payer;
• the payer has the right to grant an objection within a month;
• over the course of 10 days, objections are considered and the decision is made.
• it is carried out by solving the tax structure, the field check or is appointed a penalty for violations.

If reuse

There are no rules in the Tax Code that allow you to conduct a desk check of one declaration twice. Exception - submission of the refined declaration.

Only checking in this case is not considered repeated. Indirect confirmation of such a position is contained in.

The updated declaration is represented by a company or saline if errors or inaccuracies are detected in the values \u200b\u200bin the document

Nuances when closing IP

Tax service can conduct tax audits And after the IP stopped conducting activities, and removed from registration in authorized structures.

The period of the taxpayer's activity covered by a desk check is drawn up 3 years after the activity has been terminated.

Persons are removed from accounting how individual entrepreneursBut are registered as individuals. Such checks are not carried out so often.

Tax inspection may be interested in those entrepreneurs regarding the activities of which many issues arose.

Although it is possible to conduct inspection and accidentally selected people. It is for this reason that keep documents even after closing the enterprise.

Cameral check is a check conducted by the tax service in the walls of the FTS. So, all documentary information will be taken into account, which is represented by a tax payer or other persons.

If you are still compiled and observed in the preparation of the declaration legislative provisions, then you do not have to worry.

Checking terrible to those who are negligent or deliberately makes mistakes during the calculations, unders tax basewithout having reason to reason.

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Cameral check: what it means

Explain the importance of this term will be based on the legislation of the Russian Federation.

Under the term "Cameral" It is implied by such a check, which is carried out on the basis of the data made to the Declaration provided by the tax payer. In this case, another check is not carried out.

Who can check

Cameral check is not prerogative of the tax service, it can also be carried out:

• Customs;
• Extrabudgetary funds.

Where the verification procedure is carried out

To check the tax returns and other documentation, the taxpayer provides directly to the FNS department. The procedure is conducted by the authorized person of the tax inspectorate.

Targets of testing

The main objectives are as follows:

• To control the taxpayers to comply with legislation;
• Identify funds that payer did not contribute as a tax;
• Accumulate unpaid taxes in whole or in part;
• If there is a need to bring to the responsibility of persons who committed a violation;
• Prepare information for field check (if there is such a need).

What is regulated by the QNP issues

All issues related to the conduct of cameral inspections, the Regulatory Native Code of the Russian Federation. It contains the methods of verification, as well as issues related to the examination and the provision of necessary documentation.

Terms of testing

The check is carried out within 90 days from the moment you filed a declaration or calculation to the FNS department. But in practice, problems often arise with the definition of the start of checking.

Example. If you send a declaration by mail, then the date of grant is the date on the post stamp. But the problem is that the letter can be lost. And if it will go longer than three months, then the tax expenses will receive it when the test term will already expire.

The FTS on this occasion published the explanations from which it follows that before the verifier receives the declaration, the check will not begin. It turns out that the date of departure is the date on the stamp, and the start date of the check is the day when the tax inspector received a declaration.

Features KNP

Compared to the on-site inspection, the cameral has some nuances. In the process of its holding, the powers of tax inspectors are quite limited.

If during field checks they may require any documentation in general, as well as conduct an audit and inspect the production, then at the time of the cameral inspection, their ability is an order of magnitude less.

In particular, the inspector can:

• Request you for additional documentation, but only agreed in the Tax Code of the Russian Federation;
• Inspect the property only with your consent;
• Carry out an expert assessment;
• Request experts and translators.

In addition, you may request additional documentation in the following cases:

• If the declaration indicates the size that is subject to refund;
• If any benefits are indicated;
• If the verification is carried out in relation to the use of natural resources.

Note that if you show a loss in the declaration, then within five days from the date the inspector requirement you must explain this fact.

Procedure for IP

The grounds for carrying out in-depth checks may be formal, for example, VAT benefits. On these grounds, you will be requested by additional documentation.

If errors or non-stalking in financial indicators will appear as a base for verification, you will be explained, or you will need to make corrections.

And now we suggest considering how long and how to provide explanatory note In FTS.

Explanatory note

Its giving you a five-day period from the date of receipt of the requirement. In your interests, do not ignore this requirement, and provide explanations in full.

For refusal to provide explanations, administrative responsibility is provided, and in the case of coarse disorders, a forced drive to the inspector. But if all your activities are transparent and legitimate, there should be no problems with explanations.

If the explanation is required due to the loss, then you should do as follows:

• Show on numbers why a loss formed. Provide analysis of your expenses and income;
• Explain what reasons to have led to it;
• Confirm everything documented to prevent further issues to yourself.

Explanation is provided in free form, for each required item. There is no standard blank for its design.

Submit an explanation if this report you do not provide legally. It is better to do to avoid various misunderstandings, as well as excessively nervous.

If, according to the data of the IFSN, you had to provide this reporting, you threaten not only the involvement of responsibility for violation, but also blocking.

If you do not agree with the results of the check

In the event that you disagree with what conclusions made specialists of the FTS, send their objections to the inspection.

Your right to express disagreement, both with separate comments and with all the act as a whole.

You need all your objections to present in writing and provide them with inspection within one month from the moment you received the act and familiarized themselves with him.

These objections will be considered, and the results of consideration made a final decision. If on appeal you do not appeal this solution, it comes into force.

Conclusion

Dear readers! - an event that can be held more than once, so you need to be prepared. Observe the requirements of the legislation, do not ignore the requirements of the FTS and you will not have any problems with the controlling authorities.

The conduct of the activities of organizations and the individual entrepreneurs made in the registry are carried out in accordance with tax legislation. The enterprise needs to choose the tax system and follow it in the fulfillment of obligations to the budget.

To promptly verify the correctness of the accrual and tax payments, the IFTS is conducting a challenge control event.

What does it mean?

Cameral tax audit (KNP) is carried out by the territorial tax authority at the location of the IFNS. Inspection subjected to the control of the enterprise of all forms of ownership and organizational structures.

The event is characterized by:

• Limited subject control. Mainly checked compliance with the legislation of one tax.
• Clearly specified in the Tax Code of the test period (3 months).
• The possibility of seizures of documents and inspection on the territory of the body.
• The broad rights of inspectors for the event - the claim of documents from the person and partners, conducting inspections, interrogations, examination.

The right to conduct control is established in Art. 88 Tax Code. The procedure can be carried out:

• Without the participation of the taxpayer according to the reporting provided in IFTS. On the beginning of the holding, a person can learn only when requesting explanations or a number of documents on a limited list.
• In an in-depth version with the participation of tax payer. The check is carried out upon presentation of the decision to the person and the requirements signed by the head of the IFSN or equivalent officials - deputy heads.

Documents of the verified enterprise are submitted to the IFNS only on writing. If the taxpayer is not notified about the beginning of the challenge check, during the event, the inspector may invite only explanations.

The legislation establishes the period for the procedure. Check is carried out within 3 months from the date of the decisionbut can be extended by respect:

• The need for additional actions consisting in queries and obtain information about document flow partners. The decision on the counter check is sent to the territorial inspection at the location of the counterparty.
• Presentation by the taxpayer of the updated tax declaration for the verifiable period. The new start of the event will be calculated from the date of submission of this document.

Control can cover the activities of the enterprise for the 3 preceding year. Documents of an earlier period are not subject to verification in connection with the entry into force of limitation. When specifying in the requirement of inappropriate legislation, a person may challenge the right not to submit documents in the prescribed manner - appeal to the management of the IFSN and appeal in the judiciary.

Detailed information about this event you can learn from the following video:

Grounds for the procedure

The check is carried out on the basis of the analysis conducted by the same name of the IFNS department. The reason for the start of the event can be:

• Sustainment of these declarations within one reporting period.
• Mind of indicators of one type of reports submitted in several times.
• Statement of tax benefits.
• Representation of the VAT Declaration, based on the results of which the reimbursement from the budget or a significant amount of deduction.
• Submission of reports containing data on the use of natural resources.

In addition to internal control activities, the IFTS is conducting cameral checks that replace the exit for small and micro enterprises. The procedure is carried out in relation to companies:

• Apply special modes or .
• With the lack of property and vehicles.
• Representing zero reporting.

In the case of an in-depth inspection, the basis for the event is the decision of the head of the IFNS. The document testifies to the start of the event and must be awarded the official of the enterprise under the signature indicating the date of receipt.

The solution is attached to the requirement to submit documents according to the specified list. In most cases, the list is not specific or contains the phrase "other documents", which allows the inspector to produce an additional request.

The preparation and submission of documents is given 10 days. In the case of passing the term stated in the requirement or refusal to submit documentation, the IFTS has the right to punish the verifiable person in accordance with Art. 126 NK RF.

How often is held, venue

This form of verification no restrictions on the number of one person. It is necessary to have difference in terms of taxes, issues or periods of control. Twice one tax in the same period, the event is not made.

The procedure is carried out on the territory of the IFTS. Departure to the workshop is made in exceptional cases, mainly when checking VAT reimbursement.

The inspector has the right on the basis of Art. 92 of the Tax Code of the Russian Federation to inspect the territory or an object being checked if the documentary confirmation is not enough.

Examination of the territories is made only in the presence of a head or other official. Similarly, in an exceptional case, there may be interrogated officials In order to obtain explanations on issues related to the inspection.

Who spends her?

Responsibility for carrying out activities lies with the chamber departments of the IFSS. Inside this structure, there are several departments separated by taxes. The greatest number of verifies have camel controls on VAT.

One inspector is attracted to the inspection, which conducts all the steps - drawing up the requirements, checking documents, carry out additional activities, the execution of the result.

Step-by-step order

The KNP procedure has a clearly spent and legislatively established mechanism. When monitoring, steps are carried out:

1. Determination by the IFNS body of a weak point in reporting or receiving a declaration of compensation from the budget.
2. Decision making and forming the need to submit documents.
3. Familiarization of the taxpayer with a solution and requirement.
4. Documents receiving.
5. Directly check.
6. Drawing up an act and solutions on it.
7. Presentation of documents by taxpayer in accordance with the deadlines.

The company's work comes down to preparing documents on the declared list. The paper prepared according to the rules are submitted to the territorial body of the IFNS and are transmitted to the inspection inspector through the Incoming Correspondence Department.

Documentation is submitted in certified copies with the accompanying letter. Forms are stitched with each other or served in the folder. The inspector has the right to request originals for comparison with duplicates.

Result and appeal

According to the results of the procedure, the inspector is help on the fact of the end of the KNP and ACT. If the materials showed compliance with the calculation of the tax with the requirements of the legislation, the act of the taxpayer is not awarded. When checking the legality of the application in the Declaration of Reimbursement of VAT, the person receives a decision indicating the amount. VAT size may differ from the declared declared when partial confirmation.

If the discrepancy is detected, all disorders are reflected in the act. Can be installed:

• Violation of the current tax legislation, as a result of which the obligation was understated.
• Unauthoriness of the statement of benefits or tax deduction.
• Lack of reason for VAT reimbursement.
• Incommodation of reporting.

The compilation of an act after the end of the event and the preparation of reference is given to 10 days. The document is awarded to the official person of the enterprise on time no later than 5 days. If the face has not appeared in the IFST to obtain an act, the document is transferred to the taxpayer by mail. The date of its presentation is considered to be the 6th day from the date of sending correspondence.

The importance of the date of delivery is justified by the possibility of challenging the results of control within 10 days. Objections are represented in writing and are considered by the tax authority for a month, after which the decision is made. In the absence of objections and submitted disagreements, the decision on the act is taken at the end of the appeal period.

In the future, the result may be challenged by the taxpayer in judicial authority first and higher instances.

How is the camel tax check?

Cameral tax audit is carried out under the purpose of current operational control over the timeliness of the submission of tax reporting and the completeness of reflection of the results of economic activity by the taxpayer on the basis of declarations submitted by him and other persons (calculations) and other documents. The main task of checking is timely detection of errors and mitigation negative consequences For a checked person (definition of the CS of the Russian Federation of 10.03.2016 No. 571-O).

The procedure for holding a challenge tax audit (KNP) and definitions, at what location it should be carried out

Cameral check - a type of tax control, which consists in checking the tax declarations presented in the FTS or settlements. For this type of control, there is a strictly formalized order, a fixed period not to be renewed, and the focus on correcting errors in the tax accounting of the injured person.

The procedure for holding a challenge tax audit (KNP) is regulated:

• gL fourteen Tax Code Russian Federation;
• order of the Federal Tax Service of Russia of 08.05.2015 No. MMB-7-2 / [Email Protected]);
• letter of the Federal Tax Service of Russia of 07/16/2013 No. AC-4-2 / [Email Protected] and etc.

Questions not settled regulatory acts And letters of the Ministry of Finance and FTS, mostly received an explanation in judicial acts.

Cameral tax check is carried out at the location of the tax authority. Calculation check. financial results The investment partnership presented by the Managing Comrade is carried out at the place of accounting of the latter. Independent decision on the purpose of the KNP is not required.

IMPORTANT! Arbitrage practice In most cases, it supports the point of view of the impossibility of the PPC under paragraph 1 of Art. 88 of the Tax Code without a taxpayer declator (nstopping the Presidium of the Russian Federation of 26.06.2007 No. 2662/07,FAS. SZO dated 20.07.2009 in case number A21-9761 / 2008, etc.).

The exception of the rule "No Declaration - No KNP" is the inspection of controlling persons of foreign companies and foreign organizations to be registered on the basis of paragraph 4.6 of Art. 83 NK RF. In their respect, control measures begin with a violation of the deadlines for filing declarations.

IMPORTANT! Taxpayers are not notified about the start of the check.

Cameral tax audit procedure

The procedure is explained in detail in the letter No. AC-4-2 / [Email Protected] At the first stage there is a comparison of data from the obtained declaration (calculation) with data available from the tax authority and (or) received during other control measures. According to the results of automated control, the inspector decides on the end of the procedure or on the transition to the next step (paragraph 2.6 of the Tax Code of the Russian Federation).

IMPORTANT! In the absence of detected violations, the tax authority does not have legal grounds for the claim of explanations and primary documents (Resolution of the Presidium of the Capeworthy of the Russian Federation of 11.11.2008 No. 7307/08,letter of the Federal Tax Service of Russia dated September 13, 2012 No. AC-4-2 / [Email Protected]).

When conducting the KNP, the FTS employees are entitled to request additional information from the taxpayer to those indicated in the law. For example:

• if the right to receive tax benefits is stated;
• in case of declaration of VAT reimbursement;
• if the face uses natural resources and presents the relevant declarations;
• when the participants in the investment partnership are reported on income tax and tax income tax.

Additional control measures. The course of checking a declaration that is registered in the tax authority and contains errors

In the event of errors, the inconsistencies of the declaration of data obtained from other sources, the tax authority sets the requirement for the dacha of the explanation or correction of the declaration (paragraph 3 of Art. 88 of the Tax Code of the Russian Federation). From this point on, the taxpayer becomes aware of the progress of the Declaration, which is registered in the FNS authority. In addition, the FNS staff when conducting the KNP is entitled to interrogate witnesses, attract experts and specialists, to designate expertise, to enjoy the right to access the territory of the injured person, inspection of documents and subjects (Article 90-93.1, 95, 97 of the Tax Code of the Russian Federation).

Inspection of the territory and premises used by the declarant, documents and items are carried out when checking the VAT Declaration, containing contradictory information and the right to tax reimbursement (PP. 8, 8.1 of Art. 88 of the Tax Code of the Russian Federation). The basis - a motivated decision of a person conducting an inspection by the head of the tax authority approved by the head of the tax authority. In other cases, the inspection of documents and items within the framework of the KNP occurs either if they were legally obtained at the previously conducted tax control measures, or with the consent of the verifiable (paragraph 2 of Art. 92 of the Tax Code of the Russian Federation).

How to find out the course of cameral verification of the tax declaration and its result

Since the tax authority does not have to inform the payer on the control measures carried out, the latter will have to independently determine the period of start and end of the verification for each disposable declaration. You can find out the course of checking both in the IFTS at the place of accounting and in personal Cabinet On the site www.nalog.ru. The taxpayer will be informed about the process only in case of detection of violations and (or) contradictions in the available documents.

KNP ends automatically if the official has not found violations. In this case, the person is not notified of the end of the check. The exception is paragraph 12 of Art. 176.1 of the Tax Code of the Russian Federation on the applicant procedure of tax reimbursement, according to which the tax authority is responsible for the notification of the taxpayer in a 7-day term about the absence of violations.

Dates of carrying

The term of the KNP - 3 months from the date of the submission of the Declaration. This period may be reduced for VAT payers up to 2 months on the basis of the letter of the Federal Tax Service of Russia dated July 13, 2017 No. MMB-20-15 / [Email Protected]

In relation to foreign organizations consisting on the basis of paragraph 4.6 of Art. 83 of the Tax Code of the Russian Federation, and the controlling persons of foreign companies, the verification period is 6 months.

IMPORTANT!The KNP term begins to flow anew in the submission of a refined tax declaration (paragraph 3 of paragraph 2 of Art. 88 of the Tax Code of the Russian Federation).

In exceptional cases, on a motivated decision of the head of the tax authority, additional control measures are held for a period of up to 1 month (when checking the consolidated group of taxpayers, foreign organizationregistered in the tax authority in accordance with paragraph 4.6 of Art. 83 Tax Code of the Russian Federation - up to 2 months).

IMPORTANT! Draft law No.249505-7 there is a reduction in the period of the PPC to 1 month (http://sozd.parlament.gov.ru/bill/249505-7 ).

Consequences of the KNP. Result 3-NDFL

According to the results of the KNP, the tax authority concludes:

• on the absence of violations by the taxpayer;
• revealed violations.

In the first case, it is possible to obtain funds declared for reimbursement from the budget. Individuals, for example, can find out the result of a challenge test 3-NDFL in the personal account of the taxpayer on the website of the Federal Tax Service of Russia, in the section "Tax on FL income and insurance contributions" You can also fill out and apply for transfer money. The result of checking 3-NDFL is to obtain a tax deduction.

If the facts identified when checking suggest that the face has evclusted from paying taxes, and FNS employees, due to limited powers, cannot check the specified information within the framework of the KNP, information about it is entered into informational resources. At the same time, the question of the possibility of holding an exit tax audit (paragraph 1.13 of the letter No. AC-4-2 / [Email Protected]).

When identifying the facts in the process of the KNP, indicating violation of legislation, regarding the tax payer no later than 10 working days from the date of the end of the verification, the act is drawn up in accordance with Art. 100 Tax Code. The taxpayer has the right to submit a month written objections (paragraph 6 of Art. 100) and participate in their consideration.

What results should consider the consideration of the KNP materials

If the verifiable person could not prove his rightness, the decision was made on attracting (about refusing to attract) to the liability of the taxpayer for the commission tax offense. The motivated decision comes into force on the expiration of 1 month from the date of delivery of the document to the tax payer or the responsible person of the consolidated group (paragraphs 7, 9 of Article 101 of the Tax Code of the Russian Federation).

When discovering during the KNP, the composition of the administrative offense in the actions of physical and officials, the perpetrators are involved in the manner prescribed by paragraph 15 of Art. 101 of the Tax Code.

FTS has the right to ensure the execution of its decisions, imposing a ban on the alienation of property and suspending the operation on bank accounts Payer in order of application of paragraph 10 of Art. 101.

The taxpayer can appeal the decision in accordance with the provisions of the Ch. 19 of the Tax Code.

As you can see, the cameral tax audit should be carried out without prior notice to the taxpayer and on the basis of the documents presented to them. When identifying the facts that allow to suspect a person in tax evasion, an exit tax audit may be carried out. Tax payer must independently recognize how the cameral tax check is carried out to avoid negative consequences.

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

Who and where the cameral tax audit is held

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

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

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

What may be the results of the check:

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

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

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

Cameral checks is the prerogative of only tax authorities?

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

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

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