Unprofitable reporting indicators can lead to a call to the tax inspection, and possibly to early field check. What to do? Hide "extra" costs or prepare additional evidence of their validity? Let's analyze the possible ways out of this situation.

What suspected unprofitable companies

Inspectors consider losses in reporting by a sign of the fact that the company applies illegal tax reduction methods. That is, either overestimates, or hides the revenue, or uses some other "schemes". Therefore, the risk that the reporting with negative indicators will cause extra questions, is very large.

This became clear, in particular, from the concept of a system planning planning tax inspections, approved by the order of the Federal Tax Service of Russia of May 30, 2007 No. MM-3-06 / [Email Protected] This document provides a list of facts that tax authorities are considered suspicious. Among them - "Reflection in accounting or tax reporting losses over several tax periods. " That is, the tax authorities do not even hide what they turn special attention and on accounting and on tax losses. However, naturally, in practice, the indicators of the income tax declaration are primarily worried.

In some regions, the tax authorities are already struggling with unprofitable enterprises. For example, in the inspectorates of Moscow, special commissions work, which are caused by managers and the main accountants of unprofitable companies. During the "educational" conversation, the tax authorities require to explain the causes of losses, and also urge the refined declarations with profit. Threats are standard - you will block the bill, come with the on-site inspection. And, unfortunately, in some inspects, this tactics apply not only to companies with long-term loss. Those who at least once submitted the "non-dolled" declaration once appeared.

Moreover, the tax authorities even invented how to justify such challenges on the carpet. It is clear that this kind of event is not provided for by the Tax Code of the Russian Federation. Rights inspecting to require companies with losses additional documents does not contain legislation either. However, inspectors come in cunning. They declare that the declaration contains errors and contradictions. And this is the reason for the legal request for explanations and clarifications (clause 3 of Art. 88 Tax Code RF). Responding to the question of where they see contradictions, inspections employees refer to Article 252 of the Tax Code of the Russian Federation. It says that when calculating income tax, you can recognize only those expenses that are aimed at receiving income. According to inspectors, it follows from this that tax expenses... should not exceed the income! Note that this conclusion is absolutely not based on legislation. Nevertheless, tax inspectors operate them.

How to prove the validity of the loss

Losses on the basis of some periods are quite normal. They can be caused by a variety of circumstances. And tax inspectors in principle understand this. Therefore, if the head and chief leaders can intelligibly explain the cause of losses, the risk of any real claims are small.

So fear of "unprofitable" commissions, in our opinion, is not worth it. However, it is reasonable to prove that losses are really reasonable, it makes sense to stock in advance with additional documents. Of these, it should be seen that the tax authorities that interest themselves arose as a result of normal economic activities aimed at receiving income. They also need to be intelligent explanations of why this activity did not bring profits in certain periods.

What documents need to be compiled in each particular case depends on the reasons for which losses arose.

Development of new activities. At the stage of business formation, almost all companies suffer. And this situation is often stretched to several tax periods. The return on the initial investment may occur only after 3-5 years, and maybe after 10 years.

In addition, newly created companies, as a rule, have significant payables on the balance sheet - loans, loans and just debts to suppliers. After all, current costs are covered precisely at the expense of borrowed funds.

The main document that will help in this situation is a good business plan. Best of all, if it is clearly seen that losses in the first few years are scheduled originally and related to the specificity of new organization. For example, with long production cycle. Also in the business plan there should be a clear time frame when the initial investments should start paying off.

But it can also happen that expectations for the business plan were not justified. And despite all attempts, the company could not make a profit from its activities. In this case, it makes sense to explore the causes of this situation. And fix the results of the study in the documentary form.

If an organization has a financial or planning and economic department, problems with documentary confirmations will most likely not be. Indeed, in the process of its work, such services analyze the results of the company's activities, calculate financial indicators, and also make up reports with conclusions and recommendations.

But in small companies such documentation may not be. In this case, we advise it to create at least a simplified form. For example, in the form of a report of the Commission created by order of the head to establish the cause of damages.

Disadvantageous sale of goods. Goods are implemented at a price below the cost - such situations can meet in the work of any organization. And although these cases are exceptional, they may well cause losses in the reporting. Let us give a few objective reasons why it can happen.

1. Products have not been in demand and kept in warehouse for a long time. During this time, she is morally outdated. Therefore, it turned out only at a reduced price.

2. Goods (raw materials, materials) were acquired for the needs of the enterprise, but later the need for them disappeared. A favorable buyer could not find.

3. Acquired or manufactured goods having a shelf life. When this shelf life began to approach the end, the company was able to sell the goods only at a low price.

4. The company made to order specific or unique products. However, the customer refused it from her. Finding another good buyer failed.

5. Companies had to be soldered commodity residues Below cost:
- due to reorganization, liquidation or location change;
- Due to changes in the direction of activity.

What documents will confirm the validity of costs in all of the above situations? For example, an act (or protocol) of the inventory commission, as well as the order of the head to reduce prices published on the basis of this act.

Members of the Inventory Commission may be representatives of accounting, sales service and procurement service, warehouse workers. The Commission is created by the order of the head. In the act on the basis of the inventory it is necessary to give:
- information on the characteristics, properties and quality of the goods;
- the reasons for which it cannot be sold with profit;
- Conclusions of the Commission on the forced need to make a deal with a loss.

Example

In the warehouse of Alpha LLC, the reserves of the outdated product (shoes) are stored, which must be implemented. Commission was created for inventory. She found that selling goods at a regular price is impossible. As a result, it was decided to realize them at a price below the cost. Here's what looked act Commission.

Large lump sum. Suppose the company conducted expensive repairs in the office and immediately took its cost in costs (Art. 260 of the Tax Code of the Russian Federation). Because of this, a loss may arise on the results of the reporting and even tax period. In this situation, tax authorities can be submitted:
- order of the head about the need for repair;
- approved by the head of the expense estimates for repairs;
- Properly executed documents confirming the cost of repairs.

Changing prices suppliers. Suppose, a long-term contract with fixed prices has been concluded with the buyer without the possibility of revising them for a long period of time. However, in the same period, the supplier suddenly increased its product prices significantly. As a result, the company received a loss.

In this situation, inspectors may ask: why the organization did not dissolve a disadvantageous contract? Therefore, it is desirable that the tax authorities are obvious that by doing this, the company would suffer even more losses. For example, would lose a permanent major buyer. Or would be forced to pay large penalties exceeding the loss from continuing work under this contract. Such a condition may be provided in the contract.

Dumping policy. In some cases, the company consciously go to temporary losses, having calculated to benefit from this some benefit in the future. We give a characteristic example. The company decided to expand the sales market, crowding out competitors through dumping policies - understated prices. Due to this, it plans to significantly increase the amount of implementation in the future. And in the present, it suffers losses. Confirm that they are economically justified, will help the management plan approved by the management, the market for the development of sales markets or marketing policies. In this document, the expected economic effect from the dumping campaign should be shown in numbers.

Or such a situation. The company rents construction techniques to the sublease at a price below the cost of its lease. It makes it because it counts in the future to get a solid discount at the main landlord - for achieving turnover indicators. In this case, the company would be nice to stock the protocol (contract) of intent with the main landlord. It should reflect the conditions for obtaining a discount. In addition, it is possible to progress, making an office note from the responsible employee - with the justifications of a positive economic effect Similar pricing policy.

Is it worth hiding losses?

In the current situation, many accountants think: maybe there are ways to somehow hide unwanted losses in reporting? At least temporarily, not to get under the hot hand. And in the future, everything will somehow decide.

In our opinion, if the losses are the result of normal economic activities, excessive tricks of anything. To justify such losses, enough documents we talked about above. Although, of course, the question of the possibility of complaints from inspectors in any case makes sense to discuss with the leader. Perhaps he will be able to find some kind of solution that will allow planning the company's activities with regard to this factor. For example, so that procurement and sales are distributed in the periods evenly.

Another more or less secure way is to re-refline the costs of expenses by another period. However, it will only come true if the company has the opportunity to agree with counterparties.

But artificial ways of approaching tax reporting to the ideal of tax authorities, unfortunately, have serious shortcomings. Judge for yourself.

If "extra" costs do not show account at all. This method allows you to avoid claims only by the price of material damage to the company. But this is not the only minus. Without reflecting the expense of the company, the accountant creates accounts receivable in the form of an advance payment. After all, the money supplier is usually already paid. Such debt can hang on the balance for three years. And then it must be written off on expenses due to the expiration of the term of limitation. But in this case, the tax authorities will again arise. Why did the organization exquisition from the supplier goods, work or services from the supplier? And why did not take measures to return the advance payment? It is not at all the fact that you can come up with the believable answers to them and all the more confirm their documented.

If you temporarily hide expenses. And then (for example, at the end of the year), to file a refined declaration. Perhaps by that time the company's revenues will be more. Then additional explanations and documents most likely do not need. You can, of course, "postpone" accounting of expenses and for a longer period. Cons such. First, it will be necessary to ensure that the corrected period is not beyond the framework of three years, which tax authorities can cover. Otherwise, the "clarified" in the inspection will not accept (the letter of the Ministry of Finance of Russia of July 15, 2004 No. 03-03-05 / 1/80). And secondly, it will only help with temporary negative indicators. Companies with long-term loss to avoid problems with this method will not be able to.

Take into account costs of future periods. Some accountants come so with any particular expense. For example, expenses for expensive repair of premises are not listed at a time, in accordance with Article 260 of the Tax Code of the Russian Federation, and for several years. Let's say - this approach It is a violation tax legislation. Therefore, with a large probability, it will lead to the fact that the tax authorities will "remove" the cost of repairs in all periods, to which the costs do not belong. If it turns out that the period when the repair was made, already outside the tax audit period, expenses will not be taken into account at all. A company cannot file a refined declaration for it.

UFNS in Moscow openly declares unprofitable commissions

At its website www.r77.nalog.ru, Moscow tax authorities reported that, first of all, the unprofitable commissions would be invited:
- chronically unprofitable organizations (declared losses in income tax declarations for 2005-2006 and continuing to reflect losses in 2007);
- unprofitable companies from among the largest and main taxpayers;
- unprofitable organizations from the high-yielding spheres of the economy that pay wages Below the average level by type of economic activity.

At the Commissions of the leaders of unprofitable organizations, asked to substantiate income tax declaration.

Following the outcome of the tax authorities issues their recommendations: eliminate violations, increase profitability and salaries. In the future, the inspectors will follow, whether the company fulfilled these recommendations. And if not - the company will come with a check. Also come with verification to those who have not appeared to the Commission.

E. Dirkova, cEO LLC "Business accountant"

Envelope Is tax Inspection The accountant always reveals with the "Failure of the Heart": "Well, thank God, not an exit check!" However, if a firm for several tax periods reflects the losses in reporting, the letter may well be foresown to be inspected. Typically, the tax authorities require substantiate "unprofitable" reporting. In such a situation, it is not enough to simply prepare the duty "otpi". We advise you to think about the options for the further development of events.

Recall that the "hazards of unprofitable reporting" of the company warns the concept of the planning system of field tax inspections, approved by order of the Federal Tax Service of Russia of May 30, 2007 No. MM-3-06 / [Email Protected] (hereinafter - the concept). If the company has been invoked to clarify the reasons for the formation of losses or appear on the commission for the consideration of the validity of losses, it is not recommended to ignore such "signs".

So, one of the risk factors for the company is officially referred to as "failure to provide the taxpayer explanation to notify the tax authority on identifying the inconsistency of performance indicators."

Justify costs!

So, the firm received a requirement to submit documents in the form of explanations confirming the causes of education loss on the results of financial and economic activities. There is no such document in financial and economic activities, so it has to be created. Additionally, tax authorities can request the analytical note of the chief accountant - the legality of the inclusion of incurred costs into the tax base. What are the foundations of taxes?

Note that within cameral check These actions are not completely legal. As follows from paragraph 3 of Article 88 of the Tax Code, the requirements for the submission of explanations can only be directed in cases where:

• mistakes in the tax declaration;
• contradictions between the information contained in the submitted documents;
• mind of information submitted by the taxpayer, information available to the tax authority and the tax control obtained by him during the tax control.

But information on the last base is of official nature and for the taxpayer remains closed. Therefore, it remains nothing to him, how to assume that the inspector does not believe in the loss of the company.

Does Profit Need?

When determining the level of profitability of the company tax authorities We are guided by medium-wide indicators of financial and economic activities. These data are given in the document "Public Criteria for self-assessment of risks for taxpayers used by tax authorities in the process of selection of objects for conducting tax checks of June 25, 2007" (prepared on the basis of the concept).

Therefore, firms should carry out their own calculations of the "safe" tax burden and profitability. Alas, such an approach of officials resembles a taxation on the principle of imputed income. Meanwhile, the requirement of business profitability is laid in the civil law.

Civil law proceeds from the fact that entrepreneurial activities are aimed at systematic profit (paragraph 1 of Art. 2 of the Civil Code of the Russian Federation). But this principle is still not considered universal for Russian reality. He "works" in a large business for foreign companies whose shares are addressed to stock market. Profit for such firms is vital in conditions joint Stock CapitalBecause provides dividends to shareholders. And the small and medium business of such tasks do not put in front of them.

Undoubtedly, the profit not made by the owners of the company contributes to business development. But not everyone can and need to develop to the level of the largest taxpayer: prospects depend both on the scope of activity and personal qualities leader.

In a situation where the director of the company is its founder, it is more profitable for him to increase his salary, rather than paying dividends (due to the regressive Scale of the ESN). In practice, it turns out that there is no economic interest in the return on the leadership, and it is a purely fiscal category.

Get rid of losses

The legal entity is characterized by its separate property (paragraph 1 of Art. 48 of the Civil Code of the Russian Federation). Therefore, it is not able to carry out unprofitable activities for a long time. Otherwise, the unprofitable firm can only survive inside a successful holding or serve as a source of illegal incomes of its leaders. For these reasons, the tax authorities will begin to look for transactions with interdependence and fictitious costs. Note that today the technology of such "search" is quite worked out.

Systematic losses lead to a decrease in such an important financial indicator as the value pure assets. As a rule, it coincides with the value own capital (section III accounting balance). And if the cost of pure assets will be less minimum size authorized capital, the society is subject to liquidation due to the financial insolvency (clause 3 of Art. 20 Federal Law Of February 8, 1998 No. 14-FZ "On Limited Liability Societies").

In this case, with a claim for liquidation, the court may appeal (paragraph 11 of Art. 7 of the Federal Law of March 21, 1991 No. 943-1 "On the Tax Authorities Russian Federation"). An example of such an arbitration is a resolution of the FAS of the Moscow District of December 15, 2004, December 9, 2004 No. KG-A40 / 11372-04.

It turns out that losses are threatened by the existence of the company.

We act about the situation

If in accounting a company should reflect expenses without exception, then there is no such responsibility in the tax accounting. Costs for tax purposes are rather the taxpayer's right (Resolution of the Plenum of the Supreme Court of the Russian Federation of October 12, 2006 No. 53). Therefore, a careful accountant in the calculation tax base Can "ignore" problem costs.

For example, completely optional construction company. Reflect the cost of consulting and intermediary services when obtaining a license. Moreover, no one does deciphers about the content of such services in acts in the amount of about 150,000 rubles.

But to the expenses for the preparation and development of new industries, the verifies will be favorable (sub. 34 p. 1 of Art. 264 of the Tax Code of the Russian Federation). For investment activity Tax losses are explained by the fact that not all costs are subject to inclusion in the cost of fixed assets. An example of this is interest on loans and borrowings attracted when creating an investment asset.

Of course, the explanatory note for IFTS about the causes of the loss depends on the specific conditions of the company (see the document on the previous page). But the majority of "Alibi" for the organization is the presence of a business plan for the exit from an unfavorable financial situation.

document

Explanation confirming the causes of the damage
According to the results of financial and economic activities
Perspective LLC for the first 9 months of 2007 in the amount of 43,737 rubles

Type of activity of Perspective LLC - Provision of legal services.

The profit tax loss for the first 9 months of 2007 was formed due to the excess of the costs of the Company over its income.

Received income and expenses comply with the criteria of chapter 25 of the Tax Code and confirmed by data tax accounting. The excess of income expenses is not an accidental result, and the result of the targeted investment policy of the sole founder of the Society of Kuznetsov G.L. Financing of the prevailing costs of the Company is carried out at the expense of personal funds Kuznetsov. - by providing interest-free loans, forgiveness of loans and gratuitous monetary help. This path was chosen as an alternative to a one-time increase in the authorized capital.

The society has a business plan for promising development, according to which it implies profit from the second half of 2008.

The personal funds of Kuznetsov G.L., aimed at the purpose of the development of society, have official origins and other sources, rather than LLC "Perspective".

Analytical note on the legality of inclusion
incurred costs to reduce taxable base
For profit tax for the 9 months of 2007

The profit tax loss, reflected in the declaration, often serves as a reason for the excitement of an accountant: does such reporting of unnecessary attention beyond the tax authorities? Let us consider in more detail what the taxpayer expects in these circumstances.

Video instructions on how to explain the losses to the tax authorities, look at our youTube Channel.

What will happen when submitting a profit tax declaration, if there is a loss

The tax loss is a negative result that occurred in the line 100 of the sheet 2 of the declaration, when the revenues of the reporting period do not overlap the costs taken into account for tax purposes. He is not prohibited by law. But tax authorities, as a rule, do not trust losses information, suspecting that the organization, for example, overestimated costs, or hid part of the revenue, or uses other schemes for an artificial decline in income tax. Therefore, tax services not only send taxpayer requests for additional explanations on such a declaration, but also create special commissions to verify unprofitable reports.

So if the taxpayer filed tax Declaration With a loss, it may well be expected to be a challenge on the so-called unprofitable commission in the IFTS.

What does not like the loss to tax

The main task of tax inspectors is to control the process of collecting taxes in order to replenish the budget. For this, tax services are developing a number of special events, the execution of which should contribute to the timely entry into the budget of taxes, fees and other mandatory payments.

In his work with taxpayers who have shown losses, tax authorities are based on paragraph 1 of Art. The 2 Civil Code of the Russian Federation, which contains the definition of the essence of entrepreneurial activity as an independent, carried out on its risk and aimed at systematic profit. Therefore, if the organization regularly shows losses, then, according to inspectors, it is likely to be unfair.

What are the unprofitable commissions

These are special commissions created at the IFX to consider such issues as completeness of paying taxes and contributions with the amount of wages and monitoring the validity of losses from financial and economic activities.

In Moscow, for example, these Commissions are valid on the basis of the order of the UFNS of Russia in Moscow of February 22, 2008 No. 96, approved new edition Order of the UFNS of Russia in Moscow of April 18, 2006 No. 240, that is, these structures have been existing for many years. The activities of such commissions are governed by the letter of the Federal Tax Service of Russia dated July 17, 2013 No. AC-4-2 / [Email Protected]

Before calling a taxpayer to the Commission, the tax authorities collect information to control the risks of unprofitability, they are conducting counter checks, the bank's statements are discharged. Next, they have to analyze these documents together with the reporting of the organization. If the taxpayer has a sufficiently high degree of risk, the inspection will send him an informational letter in which organizations will be invited to independently test their calculations and reporting in order to reduce losses and evaluate their risks according to the well-known methods.

The taxpayer must receive a letter no later than a month before the date of the planned challenge to the commission. Within 10 business days after receiving the letter, the organization should either submit a refined declaration by reducing the loss, or respond to tax authorities, presenting convincing explanations in the IFST. If within 10 days the taxpayer will not take any actions in response to this letter, the tax authorities will send him a notice of a call to the Commission.

In addition, if the organization does not respond at all on the letter, the directors may be fined in the amount of up to 4,000 rubles (Article 19.4 of the Administrative Code of the Russian Federation). Inspectors have the right to cause taxpayers in order to receive explanations from them to calculate and pay taxes and fees, and taxpayers are obliged to be on the call of tax authorities (sub. 4 of paragraph 1 of Art. 31 of the Tax Code of the Russian Federation).

And what happens if the taxpayer does not appear at the Commission meeting?

For example, according to paragraph 10 of the Order of the UFNS in Moscow of August 22, 2008 No. 96, if the authorized representatives of the taxpayer ignored the challenge to the meeting of the Working Group of the Commission in the Inspectorate without explaining the reasons, or if they refused to implement recommendations for changing tax and (or) financial statements, Tax Services are allowed to hold priority to such taxpayers tax control and inform the owners of unsatisfactory financial condition Organizations.

Tax services believe that they have the right to submit to the court to eliminate the organization and the initiation of the bankruptcy procedure (however, the courts often this opportunity is recognized as illegal), as well as to send materials on such a taxpayer to law enforcement agencies.

The head of the taxpayer for an unprofitable commission, the tax authorities are called only in writing. The letter is drawn up on a special form (Order of the Federal Tax Service of Russia of 07.11.2018 No. MM-7-2 / [Email Protected]). No oral invitations should be taken.

Certified at the Commission meeting, the head of the organization can invite their employees there, which will help him give the necessary explanations. Representatives of the Organization are advised to take with them documents that will help confirm the correctness of the calculation and payment of income tax and explain the loss arising.

Representatives of tax services during the meeting of the Commission will require substantiate the causes of losses, and if their presented explanations are not killed, they will most likely be offered to pass a refined declaration without a loss.

In which cases, the loss may be inevitable

Imagine that the organization is registered relatively recently. Even if she has already entered into contracts and began their implementation, the result (proceeds from the sale of goods, works, services, or other activities) may appear much later than the end of the reporting period. At the same time, naturally, the organization will receive a loss.

True, according to this situation, the Ministry of Finance and the FTS of the Russian Federation have repeatedly clarified that the losses arising from newly created organizations are allowed to take into account in the future (the emails of the Ministry of Finance of Russia of August 26, 2013 No. 03-03-06 / 1/4810, from 20.09. 2011 No. 03-03-06 / 1/578, from 04/21/2010 No. 03-03-06 / 1/279, from 07/17/2008 No. 03-03-06 / 1/414, a letter of the Federal Tax Service of Russia dated 04.21.2011 No. KE-4-3 / 6494).

How best to explain the loss to tax

In the decision of the Plenum of the Supreme Arbitration of the Russian Federation of October 24, 2006 No. 18 it is said that the profit of the profit is the purpose of entrepreneurship, and not its mandatory result.

You can justify losses, having gathered evidence that the organization led ordinary economic activities, the purpose of which was to receive profits, and explain why this activity did not bring any profit.

The reasons that led to the loss are determined by which the "exclusive" documents are needed in each particular case. Consider them:

• Development of new activities. Here the acquittal will be a business plan that will show that losses are related to the specifics of new activities and are scheduled for the first few years. The business plan should also be shown when attachments will start paying off.
• Disadvantageous sale of goods. There may be situations in any organization when goods are implemented at a price below cost. The fact of such implementation should be confirmed by the act of an inventory commission and the order of the head to reduce prices compiled on the basis of this act. In the act, it is necessary to bring data on the quality of goods, about its properties and characteristics, as well as the reasons for which this item cannot be implemented with profit; Create the conclusions of the Inventory Commission that the organization has to sell a loss in these circumstances.
• Dumping policy. Suppose the firm decided to oust competitors and expand the market through the temporary priority of prices, planning to significantly increase future sales volumes. Justify these intentions in the organization's marketing policy, through a business plan and plan for the development of sales markets. The expected effect of these events should be shown in numbers.
• Changing prices suppliers. Suppose that a long-term contract with fixed prices is concluded with the customer (let's say in rubles). Under the terms of the contract, the revision of prices towards the increase is not provided. And the contract with the supplier is in the currency (imported products). The loss here may arise due to fluctuations in currency exchange rates. If the question arises of why the organization did not terminate the contract, which suddenly became unprofitable, it must be submitted to the focus of evidence that, terminating the contract, the organization would have incurred greater losses on fines. And the favorable customer, with whom, perhaps, there are other contracts or perspectives of contracts, would be lost.
• Z. akaschik (Buyer) refused the contract concluded earlier. Or, a similar situation, when the cessation of householdations occurred due to the change of the owner of the customer. In these situations, it is necessary to prevent tax authorities on the termination of the contract, correspondence with the former counterparty in connection with the change of ownership, correspondence with counterparties on the conclusion of new treaties.
• Fors major (flooding, fire, office destruction, etc.). In this case, you need to have a certificate from state Bodyfixed this situation and be sure to make inventory inventory Due to loss.

Well, if a loss of income tax ended not a year, and any of the intermediate periods, it is important to convince the tax authorities that since the final calculation is made at the end of the year, and the organization has a large agreement at the end of the year, then there is no reason to doubt that year Ends with profit.

RESULTS

The loss in the income tax declaration will lead to a taxpayer call for a special commission in the FNS for the extension. The tax authorities believe that by virtue of the execution of Article 2 of the Civil Code of the Russian Federation, any business is created in order to extract profits, and its absence is a reason not to pay taxes. The article discusses the algorithm explanation of losses in detail.

CRIB

A.Yu. Nikitin,
expert Po accounting and taxation

How to prepare explanations on losses for IFTS

When tax authorities may require explanations

When reading a declaration in which the amount of the loss is declared, the inspection is entitled to require explanations that substantiate the size of this loss. but p. 3 art. 88 NK RF.

Attention

According to the rules established by the FNS itself, the "unprofitable" declarations can be a reason for the field check, only if 2 years in a row plus a loss is declared and in declarations for reporting periods of the current of the year clause 2 of publicly available risk assessment criteria. Order of the Federal Tax Service of 05/30/2007 No. MM-3-06 / [Email Protected] ; Letter FTS dated 07/17/2013 No. AC-4-2 / \u200b\u200b12722. But in practice, the tax authorities begin to threaten inclusion in the plan departure checks earlier.

Sometimes it is understood as follows: Request Explanations of the IFTS may only be a declaration for the period in which the loss formed. But it is incorrect. After all, the company can postpone a loss and in the future e. p. 1 Art. 283 NK RF. It turns out that the tax authorities are entitled to require explanations of the loss of past years declared in the Declaration for the reporting period or for the year in which the profit was received. That is, I can request explanations for the whole time until the company reduces profits in the amount of the time led. And it is legal about Resolution 1 AAS of 05.11.2015 No. A11-372 / 2015.

Request the explanations of the tax authorities can and when verifying the refined declaration, in which it was first declared a loss, or it was increased compared with the primary declaration.

Our readers report that the requirements for the "unprofitable" declarations for the 2016 declarations are already received from the tax authorities. For example, in a telephone conversation with one of the readers, inspectors said that they were not needed with a loss, and threatened the on-site inspection if the company did not Represents a refinement with the payment of payment. And even promised that in the case of filing such a clarifying will not find faults between the declaration and accounting reporting.

Council

If you actually allowed a mistake in the declaration, you can not submit an explanation, but immediately submit a refined declaration yu p. 1 Art. 129.1 NK RF. This will avoid a fine for incomplete payment of tax under the condition of pre-payment of arrears and foam j. sub. 1 p. 4 art. 81, p. 9.1 Art. 88 NK RF.

How to submit an explanation

Taxpayers who submit declarations on TKS, the inspection will send the requirement to represent the explanation j. appendix No. 1 to the order of the FTS dated 08.05.2015 No. MMB-7-2 / [Email Protected] in in electronic format. The company must within 6 working days from the date of sending the requirement to tax authorities to send them an electronic receipt for the reception document but p. 5.1 art. 23 NK RF; p. 14 of the order, approved. Order of the FTS dated 04/15/2015 No. MMB-7-2 / [Email Protected] . If this is not done, tax authorities can suspend bank account operations m. sub. 2 p. 3 Art. 76 NK RF.

The explanations themselves in this case can be submitted to the inspection on both the paper carrier and TCS in the form of a scan copy of paper explanations or as a file signed by a qualified electronic signature. yu p. 3 art. 88 NK RF. It can be clarified in the inspection, which option will arrange them more.

5 working days from the date of receipt of the requirement are given to the preparation of explanations for a loss of the company. i p. 6 art. 6.1, paragraph 3 of Art. 88 NK RF. If the company received a requirement to represent the explanations on TKS, then this period is counted from the date of sending receipts to the receipt of the document.

A special form for explanations for losses is not, so they can be prepared in arbitrary form.

Discussing the leader

Sometimes in practice, the tax authorities require detail to describe the activities of the organization, bring deciphering income and expenses, clarify the causes of receivables and accounts payable, submit discharge from tax accounting registers and accounting Policy, information about concluded agreements and activities that the company will be carried out in order to overcome the current situation, to predict profit tax payments by the end of the year and so on. But you can decide yourself, whether to go to the tax authorities and whether their requirements that go beyond the framework established by law are performed.

Together with the explanations, the company has the right to submit discharge from registers of accounting and (or) tax accounting, source documentsconfirming the amount of damage but p. 4 art. 88 NK RF. But you may not have the right to demand them, with the exception of the case when the clarified with an increased amount of the loss was submitted after 2 years from the day installed to submit the primary declaration and p. 8.3 Art. 88 NK RF.

For example, the refined Declaration for 2014 with an increased amount of loss was filed in April 2017. Then the auditors may require and discharge from accounting registers, and primary documentation According to transactions.

What to write in explanations

In itself, the loss does not mean the occurrence of the tax base. After all, for tax purposes, the company can recognize any documented and economically acquitted consumption s art. 252 NK RF.

And the reasons are the cost of the company exceeded income, can be any. For example:

business management at the initial stage or the development of a new activity / new market (for example, a compartment opens in another region, which demanded significant financial investments);

fall in demand for products in a crisis, high competition in the market;

reducing prices for products with expiring shelf life, unreasonable seasonal goods (clothing, shoes, etc.);

refusal of buyers from transactions, termination of contracts with suppliers, resulting in a decrease in sales and procurement;

acquisition of expensive equipment vehicle, real estate, applying a depreciation premium on them;

repair of own or leased premises (if, under the terms of the contract, the tenant conducts maintenance For your own score p. 2 art. 260 NK RF);

emergency situations, accidents (fire, flood) and so on.

Tell the manager

If the company just started to operate, then the existence of expenses in the absence of income naturally. And the tax authorities will most likely not be complaints about such firms e. Letter of the Ministry of Finance from 04/21/2010 No. 03-03-06 / 1/279. At the same time, if, for example, the company was going to open a branch, rented for this premises, hired employees, and the discovery for some reason did not take place, inspectors may consider the costs unreasonable and Letter of the UFNS in Moscow of January 11, 2012 No. 16-15 / [Email Protected] .

An explanation letter can be approximately so.

In the IFNS of Russia in Noginsk
Moscow region
from Carmen LLC, INN / CAT 5031543286/503101001,
Contact person: ch. accountant L.I. Independent
tel.: + 7-496-514-17-24

Exchange № 25 dated 21.02.2017

Explanation of a profit tax declaration for 9 months of 2016

At your requirement No. 08-17 / 02987 of February 15, 2017 on the submission of the explanation on the fact of reflection of losses in the income tax declaration for the 9 months of 2016, we inform the following.

Society has analyzed results commercial activitiesAs well as tax reporting for the first 9 months of 2016, the analysis showed that losses are temporary in nature, are associated with a decrease in income and the growth of the company's costs. The organization did not allow incomplete reflection of information or errors leading to the inclination of the tax base. Therefore, there is no reason for the presentation of the updated declaration in accordance with paragraph 1 of Art. 81 NK RF.

For 9 months of 2016, the Company's revenue from the sale of products amounted to 43.8 million rubles, the costs taken into account for tax purposes - 48.0 million rubles, including:
- material costs - 23.6 million rubles;
- labor costs - 6.4 million rubles;
- the amount of accrued depreciation and expenses in the form of a depreciation premium - 8.7 million rubles;
- Other expenses - 9.3 million rubles.

Thus, the amount of the resulting loss amounted to 4.2 million rubles. The main causes of losses are as follows.

1. Fall consumer demand Due to the crisis and high competition in the market. For this reason, the society was forced to lower vacation prices On women's clothing, which is most of the range. As a result, part of the goods was sold with a minimum trading charge or at cost. Compared to the same period 2015, sales revenue decreased by 14%.

2. Increased costs in the current period due to repair in the rented shop of the store at: Noginsk, ul. 3rd International, d. 76. In accordance with the terms of the lease agreement, the current renovation is made at its own expense. In addition, at the time of repair (from May 15 to July 31) were reduced shopping Square.

3. Acquisition warehouse At the address: Noginsk, ul. Working, d. 64. The object was commissioned from 01.08.2016, on it, in accordance with paragraph 9 of Art. 258 Tax Code of the Russian Federation applied a depreciation premium in the amount of 10% of initial cost.

Thus, the excess of costs over revenues is caused by objective reasons. In order to overcome the current situation, it is planned to develop a new pricing policy, an extension of the range, search for new suppliers. In addition, the leadership of Carmen LLC approved a plan for reducing the cost of the organization in 2017. According to the results of 2017, the Company plans to make a profit.

Applications:
1) the marketing department report on the dynamics of market prices for sold goods - on 3 sheets;
2) copies of the contract with Versal Factory LLC for repair work dated April 29, 2016 No. 34/2, the act of acceptance and transfer of work performed from 07/31/2016;
3) a copy of the contract of sale non-residential premises dated 05.07.2016 No. 10/16;
4) Society Marketing Policy for 2017, approved by order of January 23, 2017 No. 5-p.

In explanations, you can show the dynamics of income and expenses if last year It was more successful for the company, or decipher some of the expenses, due to which a loss was mainly formed. But it is not necessary too much to detail each digit. Do not promise the tax authorities and profit in specific time, because when you fail to fulfill these promises, you will most likely get new letters demanding a clarifying to increase tax.

What threatens an artificial increase in the tax base

It happens that the company goes on the inspectors and excludes part of the costs to get a positive tax base. But if you are able to justify the size of the loss in explanations, it is necessary to declare it. Do not distort reporting at the request of inspectors. After all, you will do it yourself to the detriment.

First, feeding the clarified, you are essentially to increase the term of the reader check, because it will begin about p. 9.1 art. 88 NK RF. Inspectors will have more time to find disorders.

Secondly, you will not be able to transfer a loss to a future that does not apply to the Declaration, and in subsequent years pay the tax more e. p. 1 Art. 54 of the Tax Code of the Russian Federation; RESOLUTION OF NW SZO dated 21.11.2016 No. F07-10207 / 2016.

Thirdly, take into account the excluded costs in the current tax period You can only if you receive a profit and a declaration will be calculated to pay the payment to the budget. And otherwise you will have to take a clarifying for the period in which you removed these costs on the requirement of tax j. Letters of the Ministry of Finance dated April 13, 2016 No. 03-03-06 / 2/21034, from July 22, 2015 No. 03-02-07 / 1/42067. If by that time it will be 2 years after the expiration of the period for submitting the primary declaration, the tax authorities will require a loss paragraph w. p. 8.3 Art. 88 NK RF.

Council

When the company starts to make a profit, it is better to transfer a loss in parts so that the declaration is taxed to pay extra charge, albeit in a small amount. Then the tax authorities will not be issues.

The consequences of the failure of the explanation

Consequence 1. From this year, for the failure to provide the explanations provided for in paragraph 3 of Art. 88 of the Tax Code of the Russian Federation, a fine of 5,000 rubles may be discharged. With a repeated violation during the calendar year, the penalty will be already 20 000 rubles. pP. 1, 2 tbsp. 129.1 NK RF

Consequence 2. Directors can call a "unprofitable" commission meeting. And, even if a large loss is declared on the basis of only one year, it is possible that the tax authorities will consider the company as a candidate to be included in the planning inspection plan.

The consequence 3. Unlikely, but still it is possible that the inspection will try to exclude any expenses from the tax base on profits and details a tax, for example, according to the results of the oncoming checks. And since the tax authorities have already notified the company that there are claims to the declaration, sending a request for an explanation representing, it is possible that one day you will simply be given an act of a challenge checking with additional documents and A letter of FTS dated July 16, 2013 No. AC-4-2 / \u200b\u200b12705 (p. 2.7).

Council

Explanations are better to imagine, even if you did not meet the allotted five-day period. This can be done up to consideration of testing materials. In this case, you will have to pay a fine, but if the explanations of the tax authorities will not be satisfied, there will be no additional charges.

If the documents confirming the loss are lost, it is not necessary to panic and try to challenge the legitimacy of the referral to you requirements for the submission of the explanation - it is meaningless about Resolution 10 AAS of 02.02.2017 No. 10AP-18432/2016. After all, the primary is not required from you, you just need to explain, under what circumstances a loss was formed. If this is done competently, it is possible that the case will never reach the on-site inspection. But with active reluctance to explain the loss of tax authorities can suspect that you simply have nothing to confirm the numbers stated in the declaration. Note that in the case when the size of the loss is confirmed by the previous on-site inspection and the primary documents are lost after that, the inspection is not entitled to refuse the company in transferring the balance of this loss in the future e. RESOLUTION OF THE ASS OU of 02/28/2017 No. F09-182 / 17.

There are ways to prevent the emergence of a loss in reporting, but almost all of them have their own risks. Of course there are safe options. For example, a company whose sales depends on the time of year may review the distribution of expenses for direct and indirect so that more expenses will be written off as its goods in Letter of the Ministry of Finance from 10.06.2011 No. 03-03-07 / 21. But it is better when the organization can justify the size of the loss of the resulting loss, not distorting reporting and not making changes to the accounting policies.

Explanation B. tax service on losses must be given if from this supervisory organ Receive appropriate requirement.

Why write explanation

Quite often, the tax authorities for the results of the reporting tax agent appear various issues. In such situations, inspectors send a letter to the Organization asking for explanations. The most often problems arise in connection with any contradictions, inaccuracies and errors identified in declarations, inconsistencies between the data available in the tax and reporting documentation, as well as due to the lack of profits on the results of work in reporting period, Moreover, with obvious losses.

Files

The latter causes quite reasonable doubts from the tax authorities, since the main goal of the work of any company is to extract the benefit, and if there is no one for the results of the declaration provided, it may indicate attempts to hide income to evade tax evasion, which is especially important in systematic loss.

We should not forget that the income tax is one of the main sources of budget formation, which means that the tax authorities are followed by the transfer on this tax direction especially intently.

What can lead to losses

The lack of income and losses of organizations - not such a rare phenomenon, as it may seem to the uninitiated person. They can be associated with the most different circumstances. These may result in a general financial crisis, a decline in demand for products (including due to seasonal factors), excess spending and expenses over profit (for example, when buying expensive equipment, large repair work etc.), problems in production, ineffective management of the company, the republic of the enterprise and the development of new markets and many other reasons.

How the organization is checked

In order to check and monitor a particular enterprise, which caused doubts about the financial and tax "purity", the tax services are formed special, the so-called "unprofitable commissions".

In accordance with the legislation, their main task is to stimulate the organizations to independently understand the reasons for damages and prevent their further appearance.

Special attention to the Commission pays to those companies that have been lacking in their declarations for two previous years, as well as those who make too minor tax deductions (the tax specialists have average income and tax plates In one or another sectoral business direction).

To achieve its goals, employees of the unprofitable commission not only write the requirements for the extension of the explanations on losses in the organization, but also with particularly dubious situations, they cause "on the carpet" the management of firms (usually director and chief accountant).

Can I not give explanations for losses

Explanations of damages should be necessary. And this should be done in writing and no later than five days after receiving the relevant requirement from the tax authority.

Despite the fact that no punishment for the lack of explanations in the legislation of the Russian Federation is not provided, ignoring letters of tax authorities can have very sad implications for the organization. In particular, taxes may occur or any measures of administrative impact may be taken. But the most unpleasant, which is also quite possible - the lack of a logical and clear picture financial activities Companies can lead to exit tax auditWhich will be "overgrown" all the documentation over the past three years, and this is already fraught with completely different, more serious sanctions. It is observed: in the schedule of field checks of the enterprise with regular losses, the tax authorities include quite willingly.

How to write an explanation of losses

Explanation can be written in arbitrary form. The main thing is that the structure of the document responds to the standards and rules for the preparation of business documentation, and the text of the explanatory note itself was clear, understandable and fully reflected the real state of affairs in the enterprise.

If some events inherent for the entire economy led to losses: for example, a crisis, then it sometimes simply correctly to formulate this, pointing to the decline in demand and a forced price reduction (applying to the explanation of reports, prices and other paper testimony). But if the reason for the lack of profits has become, for example, large taxpayer spending while reducing sales, then this information must be supported by more serious documents (agreements and agreements on termination of contracts, acts, tax extracts etc.). If possible, you can also provide a detailed report on costs and income.

If the losses arose as a result of any emergency situations (fires, floods, theft, etc.), then to the explanation it is necessary to attach references from the corresponding state Structures (police, Ministry of Emergency Situations, management company And so on.).

It is not superfluous in the document will be a description of the measures that the employees of the organization are made to prevent further losses (they will indicate the desire of the management of the enterprise to correct the unfavorable situation).

It should be noted that large companies Explanations sometimes reach a volume of several tens of pages, which is explained, since the more accurately an explanatory note, the less claims by tax authorities may appear in the future and the lower the likelihood of a departure tax audit.

How to issue a blank

The document can be written manually, but it's better to print on the computer. For printout, it is permissible to take a regular sheet of paper or a blank with requisites and a logo of the firm. An explanation must be made be sure to minimize in two copies, one of which is sent to the destination, the second to leave. Information about the note must be made to a special accounting magazine - it is enough to put its number and date.

Who should sign a document

An explanation is written on behalf of the head of the organization or an employee who is temporarily located in its place. Accordingly, it is the director who must put his autograph under writing. Well, if the document is silent and chief Accountant Enterprises, as a material and responsible person, which forms financial and tax reporting.

How to send explanation

If the company submits reports to the tax service in electronic form, then the explanations must be transmitted in the same format. However, if tax agent Enjoy the right to submit reporting documentation on paper, it is allowed to form an explanatory note in the "living". Then it can be attributed to the tax personally, transferred to the representative (who has the appropriate power of attorney in his hands) or send by mail.

If the tax sent you the requirement of the extension of the explanations on losses, take the above recommendations to weapons and see the example - on their basis, you can easily write your own document.

1. First, in the explanatory note, you need to specify the addressee (right or left at the top of the form) i.e. TU TAX, where this letter will be sent.
2. Then the sender is indicated: the name of the company, its details and contact details,
3. After that, go to the main section. First of all, specify a link to the requirement of the extent that came from the tax.
4. Next, as you can look for more words, describe the circumstances, in connection with which losses were formed.
5. After that, go to explanations in numbers. Here you need to provide data on income and expenses, as well as make references to documentary confirmation (specifying their name, number and date).
6. After the explanatory note is formed, do not forget to sign it.