Onsite tax audit. Inquire in advance about the on-site inspection Who checks the IFNS

A tax audit is a form of tax control over the observance of legislation on taxes and levies by taxpayers, payers of levies or tax agents. The Tax Code names two forms of such checks: cameral and visiting.

Taxpayers are familiar with another form of tax audit - counter. There is no such concept in the Tax Code of the Russian Federation now, but there is an obligation to submit, at the request of the tax inspectorate, documents related to the activities of a certain counterparty. Naturally, these documents will give an idea about the taxpayer who submitted them, which means that they also bear the risk of tax sanctions.

To prevent tax audits from giving you unpleasant surprises, we recommend from time to time to arrange total internal audits designed to identify potential tax risks and assess the completeness and timeliness of all reports. For our users, this service is available free of charge.

A cameral tax audit is repeatedly passed by all taxpayers - after the submission of each declaration, calculation or other documents on tax liabilities. Onsite tax audits are carried out in respect of not all taxpayers, but selectively, for one or several taxes, and they can affect a period of up to three years preceding the year of the audit. We have summarized the main differences between these two types of tax audits in the table.

How much does a tax audit "cost"?

Any tax audit is a test for the taxpayer, which often turns into the collection of significant amounts of tax arrears, penalties, and, in some cases, fines. You can get an idea of ​​these amounts from the official data of the Federal Tax Service.

Every year the Federal Tax Service prepares a report on the results of business control. In 2016, the efficiency of one on-site tax audit increased by 54% compared to last year and amounted to 13.7 million rubles. For comparison, in 2013 the amount was almost 2 times less - 7.1 million rubles. Tax authorities believe that a risk-based approach to inspections has a positive effect, as the number of on-site inspections is decreasing and their effectiveness is increasing.

Onsite tax audits have become more selective, but almost 100% effective. In other words, if the tax inspectorate has decided to conduct an on-site tax audit, then you cannot do without additional charges. The average amount of additional penalties of 13.7 million rubles, as well as the average temperature in the hospital, of course, does not give an idea of ​​what financial sanctions an on-site tax audit will result in for a particular taxpayer. Nevertheless, it is possible to assume its consequences for your business, and they are very serious.

It is easier to prevent an on-site tax audit than to deal with its consequences later. At the same time, the risks of its implementation are not a secret; moreover, the tax authorities strongly recommend that taxpayers carry out such a self-diagnosis. Next, we will consider in detail the risk criteria for an on-site tax audit.

According to the report of the Federal Tax Service for 2014-2017, it is planned:

• improve the efficiency of work to counter the use of tax evasion schemes , including with the use of offshore companies and fly-by-night firms;
• improve the quality of control measures based on analytically developed spot checks in high-risk areas of activity;
• to create a control system over the use of cash registers and the completeness of revenue accounting, based on the transfer of data to the tax authorities in electronic form (we wrote about this already begun experiment in the article);
• to increase the efficiency of the collection of amounts additionally assessed as a result of tax audits, with the adoption of a whole range of measures, including bringing to subsidiary liability the heads (founders) of organizations that evade paying taxes (that is, for the obligations of a legal entity, in particular, tax, it will soon be possible forget);
• improve the quality and efficiency of desk audits, etc.

The presumption of good faith of the taxpayer, expressed in Article 3 (7) of the Tax Code of the Russian Federation, looks somehow not very convincing against the background of such efficiency of work (existing and planned) of tax authorities: taxpayer ". One gets the impression that just as for doctors there are no healthy people, but there are not previously examined, and for the tax authorities there are no conscientious taxpayers, but there are still untested ones.

Of course, not all taxpayers are of equal interest to the tax inspectorate. Still, the administrative resource of the Federal Tax Service is limited, and first of all, they will be engaged in large enterprises or very clear violators of tax legislation. You can work well for many years without any special problems with fiscal, for which you need to carefully follow the rules for tax accounting (plus accounting for organizations), paperwork,.

How a cameral tax audit is carried out

A cameral tax audit is carried out for the period and for the tax specified in the submitted declaration. The tax inspectorate cannot make a decision on the additional tax assessment, the calculation of penalties or the imposition of a penalty in relation to a tax or a period that is not reflected in the tax return being audited.

The data from the received declaration is entered into the automated information system of tax authorities (AIS Tax), after which the benchmarks are reconciled. It is also checked whether the deadline for submitting the declaration has not been violated, whether there are contradictions, errors or inconsistencies in the data or grounds for claiming supporting documents. If everything is in order, then the cameral tax audit ends there.

If the tax authorities have any questions for you, then they should demand in writing to provide the necessary explanations or make corrections to the declaration. It is necessary to give a response to the request within five working days. Such an answer may be the filing of a revised tax return (if you agree with the comments of the tax authorities) or a reasoned written explanation of your position.

Here it should be borne in mind that if the inspectors do not agree with your arguments, then an act of a cameral tax audit can be drawn up on the collection of arrears, the accrual of penalties and prosecution in the form of a fine. Within one month from the date of receipt of the act, the taxpayer can file objections to it, which must be considered within 10 working days.

Based on the results of consideration of the data of the audit and objection to the act, the head of the tax inspectorate must make a decision on the prosecution or refusal to prosecute. The tax authorities are obliged to inform the taxpayer about the time and place of consideration of the materials of the in-house audit in order to be able to participate in the process personally or through their representative.

The decision on the results of the cameral office that does not suit you can be appealed further - to the higher tax authority and to the court.

How is an on-site tax audit carried out?

An on-site tax audit is a much more complicated, lengthy and negative event in its consequences for the taxpayer than a desk audit. The on-site inspection begins from the day the decision is made to conduct it, which the inspectors must present to you along with their official IDs.

To carry out the inspection, you must provide the controllers with premises on your territory. If this is not possible, for example, due to the fact that the LLC is registered at a home address or an individual entrepreneur who does not have an office is being checked, then an on-site tax audit will be carried out on the territory of the tax authority. In this case, the problem of transferring many of your documents to the tax office arises, so sometimes the inspectors agree to carry out an inspection in a temporarily rented neighboring office.

During an on-site tax audit, tax authorities not only study the documents, but also interview the taxpayer and his employees. Inspectors must have access to all documents related to the calculation and payment of taxes, including their originals. It is possible to carry out other tax control measures, such as:

• seizure of documents and objects;
• questioning of witnesses;
• appointment of an examination;
• inspection;
• inventory of property;
• involvement of a specialist, translator.

The term for conducting an on-site tax audit should not exceed two months, and a branch or representative office should not exceed one month. The two-month period can be extended to four or even six months. In addition, the inspection may be suspended for the reasons specified in clause 9 of Article 89 of the Tax Code of the Russian Federation for a period of up to six months. For the period of suspension of the on-site inspection, the activities of the inspectors are terminated, and the originals of the documents are returned to the taxpayer (unless they were obtained as a result of the seizure).

The field tax audit ends with the drawing up of a certificate, in which the subject of the audit and the timing of its conduct are recorded. The certificate only fixes the deadline for the completion of the on-site tax audit, and its results are reflected in the act.

Unlike a desk audit, an exit act must be drawn up without fail, even if no violations were found. An act of the field tax audit is drawn up within two months after the certificate of its completion. The act must be handed over to the taxpayer in person (or his representative), and if he evades receiving it, then the act is sent by mail, and is considered delivered on the sixth day from the date of sending the certified letter. The procedure for filing objections to an on-site inspection act, making a decision and appealing is the same as for a desk audit.

If you want to understand in detail how an on-site tax audit takes place from the point of view of tax officials' performance of their official duties, we recommend that you familiarize yourself with the letter of the Federal Tax Service of July 25, 2013 N AS-4-2 / ​​13622 “On recommendations for conducting on-site tax audits ".

Risk Criteria for Field Tax Inspection

Onsite tax audits are carried out according to a plan, which is an internal document of the Federal Tax Service. Unlike the one published on the website of the Prosecutor General's Office, it is impossible to find such information in the public domain. For the selection of taxpayers included in the plan of field tax audits, a special Concept was created, approved by Order of the Federal Tax Service No. MM-3-06 / [email protected] from 30.05.2007.

Each taxpayer must understand that the transparency of his activities, the completeness of the calculation and payment of taxes to the budget the possibility of not being included in the plan of field tax audits depends.(From the Concept of the planning system for field tax audits)

The appendix to this document provides 12 main criteria recommended to taxpayers for self-assessment of the risks of conducting field tax audits:

1. The tax burden of the taxpayer is below its average level by type of economic activity or in a specific industry. as the ratio of the amount of taxes paid and the turnover (revenue) of the taxpayer.
2. Losses are reflected in tax or financial statements for two or more years.
3. workers below the average level by type of economic activity in the constituent entity of the Russian Federation. Such official data can be found on the Rosstat website.
4. Repeated approximation to the limiting value of the values ​​of indicators that give the right to apply special tax regimes to taxpayers. This refers to such indicators as: approaching the maximum level of income on the simplified tax system (in 2017 - 150 million rubles); trading floor area of ​​150 sq. m for UTII; the number of employees in the special regime (100 people for the STS and UTII or 15 people for the PSN), etc.
5. Reflection by an individual entrepreneur of the amount of expenditure as close as possible to the amount of his income , received in a calendar year. This criterion of risk applies to individual entrepreneurs in the general taxation system. The value of committed expenses in 83% or more of income is considered risky.
6. The outstripping growth rate of expenses over the growth rate of income from the sale of goods (works, services) - for organizations on OSNO.
7. The share of deductions from the amount of the accrued tax exceeds 89% for a period of 12 months.
8. Failure by the taxpayer to provide explanations for the notification of the tax authority on the identification of inconsistencies in performance indicators. As you can see, it is risky not to respond to requests from the tax office based on the results of a desk audit of declarations.
9. Construction of financial and economic activities based on the conclusion of contracts with counterparties-resellers or intermediaries without reasonable economic or other reasons (business purpose). A business purpose means that any activity of a taxpayer should be aimed at making a profit.
10. Repeated, more than two times, removal and registration with the tax authorities of the organization in connection with a change in the legal address (the so-called migration between tax inspectorates).
11. Significant ( by 10% or more) deviation of the level of profitability according to accounting data from the average level of profitability for this field of activity according to statistics.
12. Conducting financial and economic activities with a high tax risk. Relations with partners are suspicious from the point of view of tax authorities. The criterion of risk, inter alia, is the absence of: personal contacts of the management or authorized officials when discussing the terms of supply and signing contracts; information about the actual location of the counterparty and its areas; documentary confirmation of the powers of the head of the counterparty company or his representative; information on the state registration of the counterparty in the Unified State Register of Legal Entities, etc.

Summary of tax audits

Tax audits are an integral part of doing business, and as a taxpayer, you will always be under the control of the tax authorities. While inspections, especially on-site inspections, can have serious adverse consequences for you, there is an opportunity to significantly reduce their risk:

• and, if possible, submit tax and accounting (for organizations) statements without errors.
• Pay taxes and advance payments in full and on time.
• Do not avoid communicating with the tax authorities, if they already have complaints against you, you need to give your explanations as soon as possible. Unconstructive behavior will be ignoring the correspondence emanating from the Federal Tax Service, attempts to evade the delivery of acts or decisions. Letters from the Federal Tax Service are considered delivered on the sixth day after they were sent, so your arguments that you did not receive correspondence are unlikely to be accepted.
• Maintain and store all documents related to business activities, especially those that support expenses.
• If you are not a specialist in accounting, then take care of getting it.
• Evaluate your activities in terms of the risk criteria specified in the Concept.
• Observe.
• In case of risks of serious amounts of additional charges during tax audits, we recommend contacting narrow specialists - tax lawyers and consultants, outsourcers of high-quality accounting services.

The field audit is designed to control the correctness and timeliness of the calculation and payment of taxes by organizations. The procedure for its implementation is regulated by Art. 89 Tax Code, departmental regulations of the IFTS, the regulatory framework of the constituent entities of the Russian Federation, methodological recommendations approved by the tax service. The main purpose of the audit is to ensure that taxes are fully paid to the budget. In this article, we will look at how a field tax audit of an LLC is going on.

The procedure for conducting an on-site inspection

Control procedures are carried out on the territory of the enterprise. The audit is appointed by the head of the tax office (IFTS). The decision should include the following information:

• Name of the IFTS;
• Solution details;
• Name, TIN and KPP of the audited company;
• The period that the audit covers;
• List of taxes to be checked;
• Full name, positions and ranks of inspectors;
• Signature with a transcript of the person who made the decision, his position and rank.

The document is handed over to the management or authorized representative of the LLC. The day of its preparation will be the date of the start of the audit. A correctly executed decision is the basis for admitting auditors to the territory of the subject.

Together with this document, the company receives a request for the provision of papers. The controllers have the right to request any documents related to the calculation of taxes and their payment.

From July 30, 2013, auditors have the right to request from the organization any securities for transactions with counterparties, including primary documents ( clause 5 of Art. 93.1 of the Tax Code of the Russian Federation).

Term of field tax audit

Types of on-site inspections

Depending on the specifics of conducting field inspections, they are divided into several types.

Features of the inspection

In the absence of premises for performing control procedures, the audit can be carried out in the Federal Tax Service Inspectorate or in the premises rented by the company. ... This fact must be recorded: a mark is made in the act or decision of the Federal Tax Service Inspectorate.

The revision period can be extended up to 4-6 months in some cases:

• The largest company is being checked;
• Force majeure circumstances;
• The need for additional procedures;
• Late submission of documents by the company;
• The company has separate subdivisions.

If the company evades receiving documents from the auditors, they are sent by registered mail. The date of acceptance will be the sixth day after dispatch.

Inspectors cannot conduct more than two visits to the LLC in 1 year. It is forbidden to conduct a repeated field audit for the same taxes for the previously checked period. Exceptions are the liquidation or reorganization of an LLC or an audit of the audit work of the IFTS by a higher structure (see →).

If the revision is assigned due to the submission of a revision, then the period for which it was submitted will be checked, even if it goes beyond the 3-year limit.

Reasons for assigning a revision

When selecting candidates for verification, the IFTS analyzes information about the organization from internal and external sources.

Every year the Inspectorate of the Federal Tax Service draws up a plan for carrying out control measures. It includes firms that have the following selection criteria:

1. Low tax burden, that is, the ratio of the listed taxes and the amount of the company's revenue.
2. The financial statements reflect the unprofitableness of the company for two or more years.
3. Average monthly earnings at a company are lower than those for this constituent entity of the Russian Federation. The figures are given by the Rosstat website.
4. Regular approach to the boundaries of the values ​​of indicators that give the right to use special tax regimes.
5. Growth of expenses from sales at a faster pace than income.
6. The deduction reaches 89% per year from the value of the accrued VAT.
7. Failure to provide clarifications to the request of the Federal Tax Service Inspectorate about the discrepancy between the numbers in the reporting.
8. Multiple change of service tax.
9. Deviation of the profitability indicator by more than 10% from the average for the industry.
10. Carrying out activities with a high tax risk. Cooperation with unscrupulous partners.
11. A refinement is often presented.
12. After adjusting VAT, no income tax clarifications are submitted.

Example # 1. Assessment and planning of on-site tax audits

Let's consider the procedure for planning field audits using the example of four firms.

Firm 1 is a bona fide company. Is under general taxation, reports on time, has a profit. The organization has no indicators indicating a violation of the Tax Code. Revision is impractical.

Firm 2 is registered, but does not pay taxes and does not report. According to another Inspectorate of the Federal Tax Service, the organization received funds for services from the founder, an individual. Result: mandatory inclusion in the plan of on-site inspections.

Firm 3 - works for the USN, submits reports irregularly. State Statistics reported the average number over the past 3 years: 98 people. The indicator is close to the border of the norm (100 people). Verification is required.

Firm 4 - submits reports. The activity has been unprofitable for 5 years. VAT amounts are constantly shown for reimbursement. Conclusion: VAT cameral office and exit control.

Additional procedures

During on-site control, inspectors may resort to additional control measures.

Also, in the course of on-site control, they use the data of desk audits and a counter on-site audit of the organization's counterparties.

The scope of additional procedures for inspectors during the audit is enshrined in Art. 90-98 of the Tax Code of the Russian Federation. When inspecting the premises, the presence of third parties (attesting witnesses) is mandatory. They cannot be employees of the Federal Tax Service Inspectorate.

All additional activities must be carried out by auditors in accordance with the law. Evidence found in violation of the Tax Code cannot be used in court.

What are the results of on-site tax audits?

On the last day of the audit, the tax authorities draw up and issue a certificate to the organization, and in the next two months - an act on the results of the audit. It contains summary information about the control carried out, recommendations, violations detected, measures of responsibility with an indication of the articles of legislation.

In case of disagreement with the results of the audit, the taxpayer should sign an act. You can submit your objections to the Federal Tax Service Inspectorate in writing. Copies of supporting documents with signatures and seals should be attached. This must be done within a 30-day period from the date of signing in the act.

The act is handed over to the representative of the company in person. In case of evasion from receiving it, the IFTS has the right to send it by registered mail.

The main characteristics of the examination of the materials of the audit are shown in the table.

After considering the materials of the audit, a decision is made: to bring the company to justice or not. Inspectorate of the Federal Tax Service may appoint additional actions. If the firm is held liable, a claim is sent to it for payment of arrears, interest and fines.

Based on the results of the audit, LLC can be brought to tax, administrative or criminal liability. The company can dispute the result of the audit in a higher inspection, appeal to the Arbitration or in both instances.

Example # 2. Limitation period for tax audit

An on-site audit began at LLC Stuzha on 11/26/2015. The inspectors discovered a number of violations related to the transfer of property tax advances. They are not entitled to hold the company accountable. The sanction applies exclusively to non-payment of tax, and not advances on it. If 3 years have passed from the day the offense was committed until the day the decision was made, the company cannot be held liable. The limitation period has expired.

How to reduce the risks and likelihood of a tax audit?

A tax audit can lead to adverse consequences for the LLC. You can minimize the risk of prescribing it by adhering to the following recommendations:

1. Submit reports without errors, on time and in full.
2. Transfer taxes on time.
3. Do not avoid communicating with tax officials. Promptly provide clarifications on the issues that have arisen.
4. Store properly executed documents confirming the facts of expenses.
5. Evaluate the activities of an LLC on the basis of risk criteria.
6. Select contractors carefully.
7. If necessary, seek help from specialists in accounting and legal profile.

Answers to topical questions about the on-site tax audit

Question number 1. On the day of the completion of the on-site tax audit, the LLC received, along with a certificate of its completion, a requirement to submit papers for verification. Is it legal?

These actions of the tax authorities are legitimate. If the company does not present the requested papers, then penalties are applied: 200 rubles. for each document, in relation to the director - a fine of 300-500 rubles.

Question number 2. Does the company have the right to change its legal address during the on-site inspection?

Yes, the right, the IFTS can make a decision on the appointment of an audit even on the day the organization is deregistered. If changes are made to the Unified State Register of Legal Entities on the location of the LLC, the audit will still continue. The decision on its results will be taken by the previous tax authority.

Question number 3. Does the revision of the Federal Tax Service Inspectorate prevent the liquidation of the company?

Starting from 31.03.2015, if the company is in the process of liquidation and its field audit is being carried out, then the registration authority is notified of the compilation of the liquidation balance sheet only after the entry into force of the decision on the results of the audit. Also, registration is not made until the decision on the lawsuit is made.

So, liquidation actions of a legal entity are possible only after the results of the audit are announced.

Question number 4. Can the audit be carried out by persons who are not included in the decision?

Can not. In case of changes in the composition of the auditors, this should be formalized by a new decision on the audit.

Question number 5. What is the point of specifying the types of taxes that will be checked in the decision?

The representative of the audited company should carefully read the text of the decision. For example, if VAT is reflected in the decision, and errors are found on income tax, then bringing to responsibility for the profit may be recognized as unlawful, since this tax was not reflected in the decision. The situation is similar with the identification of violations outside the audited period. In these cases, the tax authorities must make a new decision.

On-site audits are the most effective and widespread tax control measure to replenish the budget. So that they do not be caught by surprise and do not bring negative consequences, you should keep records competently: in accordance with the tax legislation of the Russian Federation.

The tax office has different audits, we are interested in two - office and field. The purpose of the audits is the same: to make sure that the company pays as much taxes as necessary. And if he is underpaid, demand the missing amount.

Cameral check. The tax office conducts a desk audit without visiting the company. To check, the tax authorities study the declarations and ask for clarifications if any point raises questions.

For a desk audit, you do not need to obtain permission, the tax authority has the right to check the declarations of any company. But there is a limitation: the tax office can ask for clarifications only on a specific declaration. The company submits a declaration for the third quarter, which means that the questions are about transactions for the third quarter.

Scan of the tax request within the framework of a desk audit

Exit check. An on-site inspection can take place at the company's office or at an inspection, but inspectors usually come to the office. Inspectors request documents, inspect premises, talk to employees.

The task of the tax authorities is to figure it out on the spot. For example, a company buys crushed stone according to documents, while there is no warehouse, employees, transport for transportation. Perhaps the purchases are fictitious.

The tax authority does not have the right to just come, first it must collect evidence in favor of suspicions of underpayment of taxes, draw up a plan of inspections for the next quarter and agree on it with a higher tax authority, its official name is the Office of the Federal Tax Service of Russia for the relevant subject.

Should the tax office warn about the audit

There is no law that obliges the tax authorities to warn of their arrival, so it will not work to require a warning.

In practice, companies usually learn about verification. This happens when the tax office calls the company to serve a decision on the appointment of an audit. The tax office has a notice to call the company.

Verification decision is an official document. Meaning: such and such a tax office assigns an on-site inspection of such and such a company.

Scan of the decision on on-site inspection

The problem with notification is timing. According to experience, the company receives it a week before the start of the on-site inspection, and this is too little to have time to prepare.

You can find out about the on-site inspection earlier. There are indirect signs that help to understand that the company is interested in the tax one. If the company finds one of the signs, it has three to six months to prepare for the on-site audit.

Request for deals in three years

The tax office does not come to the company at random, first it finds out if there is a reason for an on-site audit. The pre-check analysis helps in this.

Pre-audit analysis is the official name of the process when inspectors collect dossiers on a company. It includes everything that the tax authorities understood from the documents. For example:

• what reports the company submitted and what errors the inspectors found;
• how much taxes paid and how much competitors pay;
• what goods were purchased, from whom, in what volume and for how much;
• from whom she received money, how much and for what;
• number of employees;
• bank accounts;
• what kind of transport I bought and whether there were fines from the traffic police;
• are there any one-day partnerships among the partners;
• whether there were fines from the traffic police;
• list of affiliated and related parties. For example, a husband is a director in one company, a wife in another. At the same time, companies buy goods from each other.

The tax office collects information from open sources, information from other government agencies, for example, from the traffic police or the registry office. It also requests information from the company.

To understand what this request is, you need to look at the rationale. If the tax office asks for documents during a desk audit, it writes: the justification for the request is a desk audit.

When it comes to pre-verification analysis, the tax authority most often refers to article 93.1 of the Tax Code. The peculiarity of the request is questions about deals for two to three years.

Scan of the tax request as part of the pre-check analysis

In your request, pay attention to what the tax office is asking about. This helps to understand what caused the suspicion.

The tax office requested from the Yagodnaya Polyana company an analysis of its prices and competitors. "Polyana" sent.

It turns out that the tax office was looking for confirmation that Polyana had lowered prices for a specific client. Because this client is the business of the wife of the owner of Yagodnaya Polyana, and low prices are a way to reduce the tax base and pay less taxes.

How to answer tax inquiries is a topic for a separate article. For now, remember this: if you see a request for transactions for several years and this request is outside the scope of inspections, it means that the tax will come soon.

Commission call

The tax authority has the right to call the company for a commission. Commission - a conversation with the tax inspector: the inspector calls the director to him, asks questions and records the answers.

The tax office summons the commission whenever it wants: maybe after a desk audit, before a desk or field audit, for a pre-audit analysis.

When the tax office calls for a commission - a letter to the tax office

The tax authorities have different reasons for the commission, they are described by the tax letter АС-4-2 / ​​12722. The letter was no longer valid, but the reasons for the commission did not change. Among the reasons:

• gaps in VAT;
• an excessively large share of VAT deductions;
• too few taxes paid compared to companies;
• the company has been at a loss for two years in a row;
• suspicions that the company is paying salaries in an envelope.

The tax office conducts commissions to figure out why the company has such indicators, and to convince them to pay additional taxes. At the same time, the company has no obligation to answer questions or agree on everything. In general, you can listen to questions and be silent in response, at least an hour, at least two.

The tax office does not have the right to fine the company because of the responses to the commission or demand additional taxes to be paid immediately after the commission. But if the director's answers raise suspicions, the IRS will start digging deeper. Just with the help of an on-site check.

Commissions are not an absolute evil; they help companies. By asking the panel questions, it is easier to understand what is suspicious. If you have questions about VAT, then you need to check VAT: how much the company deducts and why, and perhaps immediately pay additional tax. Suddenly the company will have time to fix everything, and the tax office will change its mind to come with an audit. And if he comes, the check will be calmer.

Partner verification

The tax office checks not only the company itself, but also its partners and clients. This is called a cross-check. The mechanism is the same: the tax office asks for documents and information, and the company responds.

The tax office is collecting a dossier on the Yagodnaya Polyana store. The partner of the store is the wholesaler "Lukoshko".

To find out more about Polyana, the tax office asks for information from Lukoshka: supply contracts, invoices, reports - everything that shows how much Polyana buys, how often and for what amounts.

The query helps match company information. And it could be like this: according to the documents "Polyana" bought pears for one hundred thousand rubles, and according to the documents "Lukoshka" - apples. Or maybe Lukoshka has no documents from Polyana at all, as if she hadn't bought anything.

There is a way to understand on whom the tax office is collecting the dossier. To do this, look at which tax office the request came from.

When the tax office asks for documents, it sends a demand - this is an official document. If the tax office does not send a request on its own initiative, it talks about it. For this, an order from another tax authority is attached to the request.

For example. Here is the tax office sends a request for information. The request contains a link to the order of another tax office:

Scan of a tax request for a counter audit

And this is an instruction to request documents:

Scan of instructions from one tax office to another

There is no automatic way to know if the tax is conducting counter-audits or not. Option one: be friends with the accounting department and the director of each partner and client. Suddenly they will notice not their request and will call to warn.

Police request

Not only the tax authorities are interested in the affairs of the company - the police are also interested. The police ask for documents before the initiation of a criminal case - this is part of the pre-investigation check, and - after.

Scan of the police request

From experience, if the company received a request, most likely the company was among the suspects of illegal cashing. For example, I bought crushed stone from a supplier, but the supplier turned out to be one-day. And not just one-day, but one of the companies that participates in the money withdrawal chain. And there are ten such companies in the chain.

If a request comes from the police, it's time to prepare for an on-site check. And during this time, I advise you to double-check your suppliers, customers - everyone who pays you and who you pay to.

Most likely, an experienced accountant will notice signs of a future audit and tell the director. Just in case, I advise you to periodically ask the accountant if there are any requests from the tax and police and what is in them. This is a way to know in advance about the on-site check and have time to prepare.

In the year 2018, the procedure for conducting an on-site tax audit remained the same. It is regulated by the Tax Code of the Russian Federation and has a strict list of the rights and obligations of each of the parties. This article will discuss the main provisions and subtleties of tax audits in the field.

It should be noted right away that an on-site check, in contrast to a desk check, is carried out directly at the actual location of the person being checked. Such a person may be:

• Business entities.
• Heads and founders of legal entities of various orientations and forms of organization.
• Taxpayers, payers of fees and tax agents operating in the territory of the Russian Federation.

Basic Provisions

Such events can be carried out exclusively by the decision of the leadership of the territorial tax authority in which the inspected person is registered. Only an official document with a signature and seal is a sufficient basis for verification. It indicates the data of the subject of the audit, as well as information about the authorized officials who are responsible for the legality and legality of actions during the process. Thus, every citizen has the right to prevent persons from entering the territory who:

1. They do not present a written decision from the territorial tax authority.
2. Do not provide service credentials.
3. Not indicated in the corresponding document (serial number of the certificate, name and surname of the inspector).

In all other cases, any obstruction of the activities of such persons is regarded as an offense and entails the responsibility provided for by law.

Rights and obligations of authorized representatives

In turn, the persons appointed for the inspection have the right to be in the target area, inspect, describe the property, conduct an inventory, take photographs and video. Also, upon first request, they should be provided with unhindered access to any premises related to the professional activities of the inspected person. This includes office, warehouse, retail and any other points, with the exception of residential premises. To get into them against the will of citizens is possible only by a court decision.

It is worth noting that the procedure for an on-site tax audit also contains a number of restrictions for inspectors of the Federal Tax Service. In particular, most of them relate to regulations and notifications, as well as the timing of the audit:

• A check for a specific type of tax can be carried out no more than once a year.
• The verification period is no more than 2 months.
• If the person being inspected has branches or structural divisions, the procedure may be extended by 1 month for each of such divisions.
• The provision of documentation is carried out only after receiving a notification, which should come no earlier than 10 days before the start of the check.

As practice shows, control bodies quite often neglect such requirements, which is evidence of a violation of the current legislation.

Verification procedure and its features

The procedure of the event itself also has a clear structure, however, it may vary depending on the volume of operations carried out.

After receiving the notification within the established time frame, the auditee is obliged to submit a list of documents required by the tax authority. As a rule, it includes: primary documentation on goods and assets of an enterprise or individual entrepreneur; financial statements; list of property on the balance sheet; information about property and financial transactions concluded for the reporting period (no more than 3 years before the appointment of the audit), etc. Also, an inventory of warehouses can be carried out to reconcile the actual data with those indicated in the documents.

After receiving the required documents within the specified timeframe, the on-site check itself is carried out. Authorized persons have the right to be on the territory of the enterprise all this time. The last stage is the drawing up of the inspection report and its delivery to the inspected person. The act specifies all detected offenses and the timing of their elimination.

However, a citizen has the right to challenge or protest part of the provisions or the act as a whole. In this case, within 10 days, you should write a statement, which will be considered by the leadership of the territorial tax authority. Further, a decision is made to confirm the decision of the Federal Tax Service or to annul it. If this verdict does not suit the person being checked, he can appeal against it in court.

Not an easy test for every entrepreneur. Despite the fact that the main objects of inspections are legal entities, inspectors inspect merchants with no less thoroughness. To understand the main principles of conducting and planning on-site inspections, let's look on the other side of the barricades.
Applicants for control are selected according to 12 Criteria approved by Order of the Federal Tax Service of Russia dated May 30, 2007 No. MM-3-06 / [email protected](hereinafter referred to as the Order). Let's name some of them concerning entrepreneurs:
- the tax burden, that is, the amount of taxes paid by a merchant is below the average level for a specific industry (type of economic activity). Average data are given in Appendix No. 3 to the Order;
- failure to provide explanations for the notification of the inspection about the identification of inconsistencies in performance indicators;
- the average monthly salary per employee is below the average level for the type of economic activity in the subject;
- the amount of expense is as close as possible to the amount of the merchant's income (in the total amount of income, the share of costs exceeds 83 percent).
- repeated approach to the limit value of the indicators that give the right to apply special tax regimes.

Revision basics

On-site inspection is carried out only on the basis of Inspection Leader Decisions(his deputy). Within the framework of the exit control, a period not exceeding three calendar years, preceding the year in which the decision was made to conduct the audit. If the taxpayer submits it within the framework of the relevant field tax audit, the period for which the revised tax declaration is submitted (clause 4 of article 89 of the Tax Code of the Russian Federation) is considered, that is, it may be a period beyond the three-year period. However, the merchant cannot be fined for this period, since there is a limitation period.
The decision to conduct an audit must indicate the period that is subject to control, and also list the taxes to be audited. The decision form provides for the wording "for all taxes and duties". Most often, the on-site inspection is complex, which means that documents related to the formation of the tax base for all taxes paid by a businessman will be checked.

Our help. The decision to conduct an on-site inspection must necessarily contain:
FULL NAME. merchant (full and abbreviated company name);
the subject of the audit, that is, taxes, the correctness of the calculation and payment of which is subject to verification;
the periods for which the check is carried out;
positions, surnames and initials of the inspection staff who are entrusted with the inspection.
The form of the decision on the on-site inspection was approved by Order of the Federal Tax Service of Russia dated December 25, 2006 N SAE-3-06 / [email protected]

Prepare documents

During the audit, first of all, the inspectors are interested in "costly" documents that reduce the tax base for a particular tax. Key documents requested during the audit:
- Income and expense book(general regime, STS, there is no obligation to keep a book on UTII). Income reflected in the ledger, inspectors and expenses (general will be compared with bank statements (if there is a current account) and cash statements (Z-reports, fiscal report, cashier-operator's journal). Expenses recorded in the book will be thoroughly checked for the economic feasibility of the costs incurred, as well as the availability of supporting documents.
- Book of purchases(general mode). The shopping book will be checked against the VAT declaration, and the presence of documents on the basis of which entries have been made in the shopping book will be checked.
- Sales book(general mode). Completeness and timeliness of revenue recognition. If the individual entrepreneur is exempted from paying VAT under Art. 145 of the Tax Code of the Russian Federation (that is, the revenue for the quarter does not exceed 2 million rubles and the tax authority has been notified of this), they will check the legality of the application of this benefit.
- Invoices(will be asked from entrepreneurs applying the main taxation system). Are all the invoices indicated in the purchase book available, are they correctly drawn up by the entrepreneurs, and do they comply with the legislation in force at the time of the transaction. In addition, you need to check the availability of other documents - acts of completed work, invoices, contracts, etc.
- Overhead... Compliance of the invoice form with the current legislation (at the time of its registration), the presence of all the necessary details, signatures, seals. The economic feasibility of the costs incurred.
- Payment documents and bank statements... When planning inspections, inspectors often request taxpayer statements from banks to identify its main counterparties, check these counterparties for good faith (that is, non-involvement in fly-by-night firms). Many entrepreneurs have not only cash receipts, but also work by bank transfer. The supervisors will check whether all non-cash income is reflected by the entrepreneur in the income and expense book or the sales book. In addition, as confirmation of the costs incurred, it will be necessary to present payments for the transfer of insurance contributions to pensions and to the FSS and MHI funds.
- Z reports(in the presence of cash registers). The Z-report data shows the revenue that the entrepreneur records as his income. During the inspection, inspectors remove a fiscal report from the cash register by entering a special password set by the inspection when registering this device. The data of the fiscal report contains information on all transactions carried out at the checkout (sale, return, cancellation, etc.), and often differ from the data passed through the Z-report. If there are discrepancies, the reviewers will require written explanations.
- Waybills... They mainly check the fuel consumption along the specified route, consumption rates, the availability of supporting documents (cash receipts for the purchase of fuels and lubricants).

In addition to the documents listed in the table, inspectors can additionally request payrolls, payrolls for FSS funds, copies of the register and protocol of information on 2-NDFL income, information on the number and wages of employees by type of activity, documents for providing deductions to employees ( e.g. deduction applications, child's birth certificate, medical certificate of disability, etc.).
Depending on the specifics of the activity, controllers will be interested in various expenditure documents. For example, the presence of a car in the composition of fixed assets, in particular, the inclusion in expenses of the amounts spent on gasoline, will require proof of the use of the car in business. After all, it is in this case that fuel costs can be taken into account. Any non-standard costs will attract attention. So, some merchants include utility bills for their apartment in their costs on the sole reason that they are registered as individual entrepreneurs at this address. However, such costs are unlikely to be recognized as legitimate, since the entrepreneur lives in his apartment, regardless of the conduct of business.

Requirement for submission of documents

Any documents that are required by controllers are submitted on the basis of the requirement (Appendix No. 5 to the Order of the Federal Tax Service of Russia dated May 31, 2007 No. MM-3-06 / [email protected]). It lists the details and other individualizing signs of the requested documents, and also indicates the period to which they relate. During the inspection, inspectors can send several requests to the SP, since the Code does not limit their number.
Having received requirement for submission of documents, keep in mind that inspectors often set a standard requirement for all merchants without taking into account the specifics of the activity. This is due to the fact that many aspects of economic activity become known to the controllers only in the process of verification. They do not know about them in advance, therefore the requirement is presented with the most complete list of documents.
In the absence of any of the requested papers, it is necessary to submit a written explanation, indicating the reason for their absence. For example, bank statements may not be due to the lack of a current account with the individual entrepreneur. The book of purchases and sales is kept only by businessmen who have chosen the main system of taxation, respectively, the "imputed" and "simplified" do not have one.

During the check

Verification is carried out by a continuous or selective method. On-site control activities are as follows.
Inspectors examine the correspondence of the indicators reflected in the declarations to the data of the income and expense book, purchase and sales books. In the books, controllers pay attention to the correctness and completeness of the reflection of transactions that affect the formation of the tax base (tax calculation). The validity of the expenses made and the correctness of their inclusion in the costs are necessarily checked. For example, on the "simplified" system, a special procedure for accounting for fixed assets acquired before the transition to the simplified tax system is established. Do not forget: each expense must be confirmed by a primary document containing all the required details.
Inspectors check the validity of the application of tax rates and incentives. If the merchant has employees, as part of the personal income tax audit, attention will be paid to the performance of the individual entrepreneur as a tax agent of the duties of calculating, withholding and transferring tax.
In the general regime, in terms of VAT control, they can also check your counterparties by conducting counter checks.
UTII payers will be checked for the reality of physical indicators that affect the formation of the tax base and the correctness of the choice of indicators. Lease agreements confirming the size of the retail space, agreements with employees, information on the number of employees can be requested as documents.

Counterparty check

Any entrepreneur or organization can become the object of a counter check if they are in a chain with a dubious counterparty.
During an on-site tax audit, inspectors often have questions about the reality of the transaction being made. For example, contracts concluded with counterparties - resellers or intermediaries ("chains of counterparties") without reasonable economic or other reasons (business purpose), will lead the controllers to the idea that money is simply laundered in this chain. By the way, work through intermediaries (agents, commission agents) is one of the criteria for assessing the risk of verification. Questions often arise regarding VAT deductions. Large amounts of deductions always attract attention. At the same time, controllers can contact the partners of a businessman, requesting information related to a particular transaction.
As part of a counter check, inspectors send a request for the submission of documents to all participants in the transaction (sellers of goods, services). The main documents that the inspectors are interested in: invoices for a specific counterparty, invoices or acts of work performed (services rendered), copies of contracts, extracts from the sales book or the book of income and expenses (or their copies for a certain period), copies of tax returns for VAT with decryptions of lines 010 "Sale (transfer for own needs) of goods (works, services), transfer of property rights at the appropriate tax rates, total" and 070 " ), transfer of property rights ".
If you have received a request for submission of documents in relation to your counterparty, you must show the available documents according to your type of taxation and type of activity. For other documents that are indicated in the request and are not available to you for objective reasons, give a written explanation.

Our help. The procedure for requesting information within the framework of a counter audit is established by Art. 93.1 of the Tax Code of the Russian Federation. The controllers send the order to the inspection at the place of registration of your counterparty. Within five days, the tax office will prepare and send the counterparty a request for submission of documents. A copy of the order must be attached to it, where the reason for the request must be named. Forms of instruction and requirements were approved by Order of the Federal Tax Service of Russia dated May 31, 2007 N MM-3-06 / [email protected]

Test results

As practice shows, a rare taxpayer manages to avoid fines and penalties based on the results of an on-site audit. This is due to the fact that inspectors are often forced to look for trifles and pull violations by the ears in order for the check to be considered effective. Because of what, as practice shows again, the results of a rare act of verification cannot be (at least partially) disputed.
So, field tax audit report received and signed, what to do next?
First, we carefully study the compliance of the inspectors with all procedures accompanying the control. Often, relying on Art. 101 of the Tax Code, a higher inspectorate considers an appeal in favor of a taxpayer if the inspectors did not comply with the procedural rules. Let's pay attention to the main ones.
An on-site tax audit lasts no more than two months. The term is calculated from the date of the decision to conduct an inspection and until the date of drawing up the certificate. On the last day of the inspection, the head of the inspection group draws up a certificate of the inspection carried out, which is handed to the merchant (his representative) personally or sent by registered mail by mail. Within two months from the date of drawing up the certificate, a tax audit act is drawn up. The act within five days from the date of drawing up must be handed over to the businessman (his representative) against receipt or transferred in another way, indicating the date of its receipt. For example, sent by registered mail by mail.
Within 15 days from the date of receipt of the act, the merchant has the right to submit written objections to the inspection act to the inspectorate.
The inspection report and the objections presented to it are considered by the head of the inspection (his deputy) within 10 days, after which a decision is made to bring (to refuse to bring) to responsibility for the commission of offenses.
The decision comes into force in 10 days from the date of its delivery to the inspected person. The decision must be served within five days after the day it was issued.
If it is impossible to deliver the decision, it is sent to the taxpayer by registered mail and is considered received after six days from the date of sending the certified mail.
All deadlines must be met, the delivery of decisions is carried out on receipt (in another way, indicating the date of receipt), the businessman must be notified of the dates of consideration of the results of the audit. Otherwise, he is deprived of the opportunity to prepare to present his objections, and this is a serious reason for recognizing the sanctions based on the results of the audit as invalid.
What to do if the procedural points are observed, and the objections to the inspection act are not recognized by the head of the tax office?
The procedure for appealing against the decision of the inspection is set out in Art. 101.2 of the Tax Code. If the head of the inspectorate has not recognized the objections presented by the merchant as justified, the businessman has the right to appeal this decision to a higher tax office. If the higher inspectorate considering the appeal does not cancel the decision based on the results of the inspection, the entrepreneur can go to court.