Onsite tax audit: what is important to know in 2019?
An on-site tax audit is one of the most convenient methods for tax authorities to control the conscientious and timely payment of taxes by a taxpayer. An on-site tax audit is carried out on the territory of the taxpayer; it can cover all taxes paid by the taxpayer for 3 years of activity.
In this case, any taxpayer can be subject to inspection: both an organization and an individual entrepreneur. The audit is carried out by the tax authority in which the taxpayer is registered. In addition, the Tax Code of the Russian Federation provides for an independent check of branches and representative offices of an organization (that is, checking separate divisions without checking the parent organization). In this case, the audit is carried out by the tax authority at the location of these separate divisions.
What is checked during the on-site audit of the tax office
The subject of a field tax audit is the correctness of the calculation, completeness and timeliness of the taxpayer's payment of taxes. In this case, the tax authority can check both one tax and all taxes calculated by the taxpayer.
The depth of the check (the period that can be checked), as a general rule, is no more than three years preceding the year of the decision on the appointment of the check.
Example: if the decision to conduct an audit was made in 2018, 2015, 2016 and 2017 are subject to audit. At the same time, the date of the decision in 2018 and the date of its receipt by the taxpayer does not matter. That is, even if the decision is made at the end of December, and received by the taxpayer in January 2019, the inspectorate will still retain the right to check the full years 2015, 2016 and 2017.
The indication in the Tax Code of the Russian Federation for a three-year period does not prevent the tax authority from checking the reporting periods of the current year as part of an on-site tax audit. This, in particular, was indicated by the Supreme Court of the Russian Federation in the Ruling dated 09.09.2014 No. 304-KG14-737.
But the audit can also touch on more ancient periods, if a revised tax return was submitted for them. In this situation, the tax authority, as part of an on-site audit, has the right to check the period for which the revised declaration was filed, even if it goes beyond the three-year period.
Kira Truntaeva
Violation of the three-year rule by the inspection leads to the fact that all conclusions and additional assessments made outside the period are illegal, and the decision in the relevant part will be subject to cancellation.
The Tax Code also sets out a specific framework for conducting onsite tax audits.
First, the tax authorities are not entitled to conduct two or more field tax audits for the same taxes for the same period.
Secondly, as a general rule, the inspectorate is not entitled to conduct more than two field tax audits against one taxpayer during one calendar year. In exceptional cases, this limit may be exceeded, but for this the tax authority must obtain permission from the higher tax authority.
The procedure for conducting an on-site tax audit
The decision to conduct an on-site tax audit
The decision to conduct an on-site tax audit is made by the tax authority. The inspector must present it to the taxpayer before starting the inspection.
In this case, the decision must be drawn up in a specially established form (the form of the decision was approved by the Order of the Federal Tax Service of Russia dated 08.05.2015 No. ММВ-7-2 / [email protected]) and contain the following mandatory data:
- full and abbreviated name or surname, name, patronymic of the taxpayer;
- the subject of verification, that is, taxes, the correctness of the calculation and payment of which is subject to verification. In this column, the tax authority has the right to indicate simply "for all taxes and fees";
- the periods for which the check is carried out;
- positions, surnames and initials of the tax authority employees who are entrusted with the audit. It should be noted that the tax office has the right to change the composition of inspectors during an audit. The corresponding changes are made to the solution.
Having received a decision to conduct an audit, the taxpayer needs to assess it for compliance with the restrictions established in relation to field tax audits. In particular, it is necessary to establish the observance of the depth of the audit by the tax authorities for a three-year period. You should also make sure that the tax authority has complied with the restrictions on the number of inspections allowed during the calendar year.
The presentation to the taxpayer of a decision to conduct an on-site audit indicates its beginning.
The tax authority is not obliged to inform the taxpayer in advance about the upcoming on-site inspection (Letter of the Federal Tax Service of Russia No.AS-37-2 / 15853 of 18.11.2010).
From this moment, tax authorities receive the right to access the taxpayer's territory for inspection. As a general rule, the audit is carried out on the territory of the taxpayer. However, the Tax Code provides that if a taxpayer is unable to provide premises for an on-site tax audit, an on-site tax audit may be conducted at the location of the tax authority.
Control activities
During the audit, the tax authority has the right to carry out the following control measures:
- requesting documents from the taxpayer, as well as from his counterparties and other persons who have the necessary documents or information about the taxpayer's activities;
- examination of witnesses
- expertise;
- seizure of documents and objects;
- inspection;
- inventory of property.
If necessary, the tax authority can also involve a specialist and a translator.
The Tax Code of the Russian Federation does not contain a specific list of documents that the tax authorities have the right to demand during an on-site inspection. Thus, during an on-site audit, the tax authority can demand a wide range of documents: accounting and tax registers, contracts, primary documents, invoices, payment documents, invoices, etc.
The main rule that must be observed is that the requested documents must be required for verification. In other words, they should directly relate to those taxes for which the audit is conducted, and to those periods for which it is carried out.
Kira Truntaeva
Leading lawyer in tax practice, specialist in tax consulting
Term of the on-site tax audit
Many taxpayers are concerned about the question: what is the time frame for on-site tax audits? An onsite tax audit cannot last forever. As a general rule, the term of an on-site tax audit is no more than two months. In certain cases, this period can be extended up to 4 months, and in exceptional cases up to 6 months. An independent field tax audit of branches and representative offices of a taxpayer cannot last more than one month.
The grounds for extending the on-site inspection are established by Order of the Federal Tax Service of Russia dated 08.05.2015 No. ММВ-7-2 / [email protected] In particular, they can be conducting an audit of a taxpayer classified as the largest, conducting audits of organizations that have several separate subdivisions in their composition, obtaining information from law enforcement, regulatory authorities or from other sources during an onsite (repeated onsite) tax audit from law enforcement, regulatory authorities or from other sources indicating if the taxpayer (tax payer, tax agent) has violations of the legislation on taxes and fees, requiring additional verification. The list is open.
The term for conducting an on-site tax audit is calculated from the date of the decision on the appointment of the audit and until the day of drawing up a certificate of the performed audit.
In addition, the Tax Code of the Russian Federation provides the inspectorate with the right to suspend an on-site tax audit. The suspension is carried out on the basis of the decision of the head (deputy head) of the tax authority. Verification may be suspended for
- requesting documents (information) from the counterparties of the taxpayer;
- obtaining information from foreign government bodies within the framework of international treaties of the Russian Federation;
- examination;
- translation into Russian of documents submitted by the taxpayer in a foreign language.
The tax authority has the right to suspend a tax audit more than once, however, the general period for suspending an on-site tax audit, as a general rule, cannot exceed six months (in exceptional cases, when the suspension of an audit is due to the receipt of information from foreign government agencies, the suspension period may be increased by three months) ...
For the period of suspension of the audit, the tax authority must stop all actions to request documents from the taxpayer, return all originals, and stop all verification actions on the taxpayer's territory.
Registration of the results of an on-site tax audit
The completion of the tax audit is evidenced by the drawing up by the tax authority of a certificate of the on-site tax audit. The certificate is drawn up on the last day of the tax audit and is to be handed over to the taxpayer. The certificate does not contain any conclusions on the merits of the check, but only fixes the deadline for its completion. After drawing up the certificate, the inspectors must leave the taxpayer's territory and stop all control activities.
The immediate results of the audit are reflected in the tax audit act. In this case, the act is drawn up regardless of whether violations were revealed during the tax audit. If no violations are found in the act, their absence is indicated. The act is drawn up within two months from the date of drawing up the certificate and is to be handed over to the taxpayer within five working days from the date of its issuance.
At the same time, unfortunately, the legislator did not provide for any sanctions in respect of the inspector missing the specified deadlines. That is, if the tax inspector delays the established deadlines for drawing up and serving the act, then this will not entail any legal consequences for him.
Kira Truntaeva
Leading lawyer in tax practice, specialist in tax consulting
If the taxpayer does not agree with the conclusions of the act, he has the right to submit written objections to the act to the tax authority. The legislator allocated a month from the date of receipt of the act to submit objections. It should be noted that filing an objection is a taxpayer's right and not an obligation. The absence of written objections does not deprive the taxpayer of the right to state his arguments orally directly when considering the materials of the audit.
The tax authority is obliged to notify the taxpayer about the examination of the act and materials of the audit, based on the results of which a final decision will be made. Often, such a notification is sent simultaneously with the act.
In practice, there were situations when the tax authority made a decision based on the results of the audit before the expiration of the time limit for filing objections to the act. It should be noted that the participation of the taxpayer in the examination of the audit materials is his right, the implementation of which must be ensured to him. If the taxpayer was not notified of the date of consideration of the tax audit materials and did not participate in it, the decision that was made before the expiration of the objection filing period may be canceled on formal grounds.
Kira Truntaeva
Leading lawyer in tax practice, specialist in tax consulting
Having considered the materials of the audit, the act and objections of the taxpayer, the tax authority within 10 days makes a final decision based on the results of the audit. The term for consideration of materials of a tax audit and making an appropriate decision may be extended, but not more than one month.
Based on the results of the audit, one of the following types of decisions can be made:
- decision to carry out additional tax control measures;
- the decision to prosecute for a tax offense;
- a decision to refuse to prosecute for a tax offense.
The decision comes into force after one month from the date of delivery to the taxpayer. If the taxpayer does not agree with the conclusions of the decision, he has the right to appeal it to a higher tax authority. This is how the procedure for formalizing the results of an on-site tax audit looks like.
Consider how the taxpayer can make the arrival of the tax authority the most painless.
Criteria for selecting taxpayers for verification
An on-site tax audit is highly likely to affect every taxpayer actively conducting business. At the same time, it is necessary to understand the criteria, in the presence of which taxpayers belong to the "risk group", i.e. in respect of them, with a high degree of probability, a decision can be made to conduct an on-site tax audit. This means that more preparation is required.
By order of the Federal Tax Service of Russia dated May 30, 2007 No. MM-3-06 / [email protected] the “Concept of the planning system for on-site tax audits” was approved, which contains information on the criteria by which the tax authorities are guided when making a decision to conduct an on-site tax audit of a specific taxpayer.
The specified Concept provides for factors for self-assessment of the risks of appointment of an on-site tax audit. In particular, the taxpayer has reason to expect an early arrival of inspectors in the presence of the following circumstances:
This list is far from exhaustive.
Preparing for the arrival of the tax authorities
If the taxpayer feels that the arrival of the tax authorities is imminent, it's time to take preparatory measures.
In particular, the taxpayer should put in order the primary documentation, as well as the documentation showing the due diligence in choosing a counterparty (this is especially true for counterparties with signs of "fly-by-night"). In addition, you should talk to counterparties and warn them about the possibility of an imminent arrival of a counter tax audit. It is also necessary to prepare the office by removing documents, stamps that contain unnecessary information.
In addition, it is advisable to identify the employees who will work with the inspectors, to discuss the nuances of presenting information with them. Often it will be useful to enlist the support of third-party consultants, lawyers who can help assess the risks, as well as competently accompany the taxpayer during the tax audit itself.
When the inspectors come to the office, first of all, it is necessary to check the credentials of the inspectors, in particular, checking the data of the official IDs with the decision. It should be remembered that only the persons indicated in the decision can be admitted to the inspection. Further, the inspectors must be placed in a convenient place where access to unwanted documents and information is excluded. The transfer of documents to tax authorities should be formalized by acts of acceptance and transfer. Moreover, the legality of each action of the tax authority should be monitored. The help of qualified lawyers can also be very useful here.
Experts and lawyers of Pravovest Audit are always ready to help you interact with the inspection and support during an on-site tax audit.
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Personal data processing policy
1. Terms and accepted abbreviations
1. Personal data (PD) - any information relating directly or indirectly to a specific or identifiable individual (PD subject).
2. Processing of personal data - any action (operation) or a set of actions (operations) performed using automation tools or without using such tools with personal data, including collection, recording, systematization, accumulation, storage, clarification (update, change), extraction, use, transfer (distribution, provision, access), depersonalization, blocking, deletion, destruction of personal data.
3. Automated processing of personal data - processing of personal data using computer technology.
4. Personal data information system (ISPD) - a set of personal data contained in databases and information technologies and technical means that ensure their processing.
5. Personal data made publicly available by the subject of personal data - PD, access to an unlimited number of persons to which is provided by the subject of personal data or at his request.
6. Blocking of personal data - a temporary suspension of the processing of personal data (unless the processing is necessary to clarify personal data).
7. Destruction of personal data - actions as a result of which it becomes impossible to restore the content of personal data in the information system of personal data and (or) as a result of which material carriers of personal data are destroyed.
8. A cookie is a piece of data that is automatically stored on your computer's hard drive every time you visit a website. Thus, a cookie is a unique browser identifier for a website. Cookies make it possible to store information on the server and make it easier to navigate the web space, as well as allow site analysis and evaluation of results. Most web browsers allow cookies, but you can change your settings to opt out of cookies or track the path they are sent. However, some resources may not work correctly if cookies are disabled in the browser.
9. Web tags. On certain web pages or emails, the Operator may use “web tagging” technology (also known as “tags” or “fine GIF technology”) on the Internet. Web landmarks help analyze the performance of websites, for example, by measuring the number of site visitors or the number of “clicks” made on key page positions on a site.
10. Operator is an organization that independently or jointly with other persons organizes and (or) carries out the processing of personal data, as well as determines the purposes of processing personal data, the composition of personal data to be processed, actions (operations) performed with personal data.
11. User - a user of the Internet.
12. The site is a web resource https://lc-dv.ru owned by the Legal Center Limited Liability Company
2. General provisions
1. This Policy regarding the processing of personal data (hereinafter referred to as the Policy) has been drawn up in accordance with paragraph 2 of Article 18.1 of the Federal Law "On Personal Data" No. 152-FZ of July 27, 2006, as well as other regulatory legal acts of the Russian Federation in the field of protection and processing of personal data and applies to all personal data that the Operator can receive from the User during his use of the Internet Site.
2. The operator protects the processed personal data from unauthorized access and disclosure, misuse or loss in accordance with the requirements of the Federal Law of July 27, 2006 No. 152-FZ "On Personal Data".
3. The operator has the right to make changes to this Policy. When making changes in the heading of the Policy, the date of the last revision is indicated. The new version of the Policy comes into force from the moment it is posted on the website, unless otherwise provided by the new version of the Policy.
3. Principles of processing personal data
1. The processing of personal data by the Operator is carried out on the basis of the following principles:
2. legality and fair basis;
3. Restrictions on the processing of personal data to achieve specific, predetermined and legitimate goals;
4. preventing the processing of personal data incompatible with the purposes of collecting personal data;
5. preventing the unification of databases containing personal data, the processing of which is carried out for purposes incompatible with each other;
6. processing only those personal data that meet the purposes of their processing;
7.conformity of the content and volume of processed personal data to the stated processing objectives;
8. Preventing the processing of personal data that is redundant in relation to the stated purposes of their processing;
9. ensuring the accuracy, sufficiency and relevance of personal data in relation to the purposes of processing personal data;
10. destruction or depersonalization of personal data upon achievement of the goals of their processing or in case of loss of the need to achieve these goals, if it is impossible for the Operator to eliminate the violations of personal data, unless otherwise provided by federal law.
4. Processing of personal data
1. Obtaining PD.
1. All PD should be received from the PD subject himself. If the subject's PD can only be obtained from a third party, then the subject must be notified of this or consent must be obtained from him.
2. The operator must inform the PD subject about the purposes, intended sources and methods of obtaining PD, the nature of the PD to be received, the list of actions with the PD, the period during which the consent is valid, and the procedure for its withdrawal, as well as the consequences of the PD subject's refusal to give written consent to receive them.
3. Documents containing PD are created by receiving PD via the Internet from the PD subject during his use of the Site.
2. The operator processes PD if at least one of the following conditions is met:
1. The processing of personal data is carried out with the consent of the subject of personal data to the processing of his personal data;
2. The processing of personal data is necessary to achieve the goals provided for by an international treaty of the Russian Federation or by law, for the implementation and fulfillment of the functions, powers and duties imposed by the legislation of the Russian Federation on the operator;
3. The processing of personal data is necessary for the administration of justice, the execution of a judicial act, an act of another body or official, subject to execution in accordance with the legislation of the Russian Federation on enforcement proceedings;
4. The processing of personal data is necessary for the performance of an agreement, to which the subject of personal data is a party or beneficiary or guarantor, as well as for concluding an agreement initiated by the subject of personal data or an agreement under which the subject of personal data will be the beneficiary or guarantor;
5. The processing of personal data is necessary to exercise the rights and legitimate interests of the operator or third parties or to achieve socially significant goals, provided that this does not violate the rights and freedoms of the subject of personal data;
6. The processing of personal data is carried out, access to an unlimited number of persons to which is provided by the subject of personal data or at his request (hereinafter - publicly available personal data);
7. Processing of personal data subject to publication or mandatory disclosure in accordance with federal law.
3. The operator can process PD for the following purposes:
1. increasing the awareness of the PD subject about the products and services of the Operator;
2. conclusion of contracts with the subject of PD and their execution;
3. informing the PD subject about the news and offers of the Operator;
4. identification of the PD subject on the Site;
5.Ensuring compliance with laws and other regulatory legal acts in the field of personal data.
1. Individuals who are in civil law relations with the Operator;
2. Individuals who are Users of the Site;
5. PD processed by the Operator - data received from the Users of the Site.
6. The processing of personal data is carried out:
1. - using automation tools;
2. - without the use of automation tools.
7. Storage of PD.
1. PD of subjects can be obtained, undergo further processing and transferred to storage both in hard copy and in electronic form.
2. PD recorded on paper are stored in lockable cabinets or in locked rooms with limited access rights.
3. PD of subjects processed using automation tools for different purposes are stored in different folders.
4. It is not allowed to store and place documents containing PD in open electronic catalogs (file sharing) in ISPD.
5. The storage of PD in a form that allows identifying the subject of PD is carried out no longer than the purpose of their processing requires, and they are subject to destruction upon reaching the processing goals or in case of loss of the need to achieve them.
8. Destruction of PD.
1. Destruction of documents (carriers) containing PD is carried out by burning, crushing (grinding), chemical decomposition, transformation into a shapeless mass or powder. For the destruction of paper documents, the use of a shredder is allowed.
2. PD on electronic media are destroyed by erasing or formatting the media.
3. The fact of destruction of PD is confirmed by documentary act of destruction of media.
9. Transfer of personal data.
1. The operator transfers PD to third parties in the following cases:
- the subject has expressed his consent to such actions;
- the transfer is provided for by Russian or other applicable law within the framework of the procedure established by law.
2. The list of persons to whom the PD is transferred.
Third parties to whom PD is transferred:
The operator transfers the PD to Legal Center LLC (which is located at the address: Khabarovsk, 680020, Gamarnika st., 72, office 301) for the purposes specified in clause 4.3 of this policy. The operator instructs the processing of PD by LLC Legal Center with the consent of the PD subject, unless otherwise provided by federal law, on the basis of an agreement concluded with these persons. LLC "Legal Center" processes personal data on behalf of the Operator, must comply with the principles and rules for the processing of personal data provided for by Federal Law-152.
5. Protection of personal data
1. In accordance with the requirements of regulatory documents, the Operator has created a personal data protection system (PDS), consisting of legal, organizational and technical protection subsystems.
2. The subsystem of legal protection is a complex of legal, organizational, administrative and regulatory documents that ensure the creation, functioning and improvement of the SZPD.
3. The subsystem of organizational protection includes the organization of the management structure of the data protection system, the authorization system, information protection when working with employees, partners and third parties.
4. The subsystem of technical protection includes a set of technical, software, software and hardware that ensure the protection of personal data.
5. The main PD protection measures used by the Operator are:
1. Appointment of a person responsible for the processing of PD, who organizes the processing of PD, training and instruction, internal control over the compliance of the institution and its employees with the requirements for PD protection.
2. Determination of current threats to the security of PD during their processing in the ISPD and the development of measures and measures to protect PD.
3. Development of a policy regarding the processing of personal data.
4. Establishing the rules for accessing PD processed in the ISPD, as well as ensuring registration and accounting of all actions performed with the PD in the ISPD.
5. Establishment of individual passwords for employees' access to the information system in accordance with their production responsibilities.
6. Application of information protection means that have passed the conformity assessment procedure in accordance with the established procedure.
7. Certified anti-virus software with regularly updated databases.
8. Compliance with the conditions ensuring the safety of PD and excluding unauthorized access to them.
9. Detection of facts of unauthorized access to personal data and taking measures.
10. Recovery of PD, modified or destroyed due to unauthorized access to them.
11. Training of the Operator's employees who are directly involved in the processing of personal data, the provisions of the legislation of the Russian Federation on personal data, including the requirements for the protection of personal data, documents defining the Operator's policy regarding the processing of personal data, local acts on the processing of personal data.
12. Implementation of internal control and audit.
6. Basic rights of the PD subject and obligations of the Operator
1. Basic rights of the PD subject.
The subject has the right to access his personal data and the following information:
1.confirmation of the fact of PD processing by the Operator;
2. the legal grounds and purposes of PD processing;
3. the purposes and methods of PD processing used by the Operator;
4. the name and location of the Operator, information about persons (with the exception of the Operator's employees) who have access to PD or to whom PD can be disclosed on the basis of an agreement with the Operator or on the basis of federal law;
5. terms of processing personal data, including the terms of their storage;
6. the procedure for the exercise by the subject of PD of the rights provided for by this Federal Law;
7. name or surname, first name, patronymic and address of the person who processes PD on behalf of the Operator, if the processing is entrusted or will be entrusted to such a person;
8. contacting the Operator and sending him requests;
9. appeal against the actions or inaction of the Operator.
10. The Site user can revoke his consent to PD processing at any time by sending an e-mail to the following e-mail address: [email protected], or by sending a written notice to the address: 680020, Khabarovsk, st. Gamarnika, house 72, office 301
eleven. . After receiving such a message, the processing of the User's PD will be terminated, and his PD will be deleted, unless the processing can be continued in accordance with the law.
12. Obligations of the Operator.
The operator is obliged:
1. when collecting PD, provide information on the processing of PD;
2. in cases where the PD was not received from the PD subject, notify the subject;
3. if the subject refuses to provide PD, the subject is explained the consequences of such a refusal;
5. take the necessary legal, organizational and technical measures or ensure their adoption to protect PD from unauthorized or accidental access to them, destruction, modification, blocking, copying, provision, distribution of PD, as well as from other illegal actions in relation to PD;
6. give answers to inquiries and appeals of PD subjects, their representatives and the authorized body for the protection of the rights of PD subjects.
7. Features of processing and protection of data collected using the Internet
1. There are two main ways by which the Operator receives data via the Internet:
1. Provision of PD by PD subjects by filling out the forms of the Site;
2. Automatically Collected Information.
The operator can collect and process information that is not PD:
3.information about the interests of Users on the Site based on the entered search queries of the Site users about the services, goods sold and offered for sale in order to provide up-to-date information to Users when using the Site, as well as generalization and analysis of information about which sections of the Site, services, goods are in the greatest demand among the Users of the Site;
4. processing and storing search queries of the Site Users in order to summarize and create statistics on the use of the Site sections.
2. The Operator automatically receives some types of information obtained in the process of interaction of Users with the Site, correspondence by e-mail, etc. We are talking about technologies and services such as cookies, Web marks, as well as applications and tools of the User.
3. At the same time, web marks, cookies and other monitoring technologies do not provide an opportunity to automatically receive PD. If the Site User at his own discretion provides his PD, for example, when filling out the feedback form, then only then the processes of automatic collection of detailed information are launched for the convenience of using the Site and / or to improve interaction with Users.
8. Final provisions
1. This Policy is a local regulatory act of the Operator.
2. This Policy is publicly available. The general availability of this Policy is ensured by publication on the Operator's Website.
3. This Policy may be revised in any of the following cases:
1.when changing the legislation of the Russian Federation in the field of processing and protection of personal data;
2.in cases of receipt of instructions from the competent state authorities to eliminate inconsistencies affecting the scope of the Policy
3. by the decision of the Operator;
4. when the goals and timing of PD processing are changed;
5. when changing the organizational structure, structure of information and / or telecommunication systems (or the introduction of new ones);
6. when applying new technologies for processing and protecting personal data (including transmission, storage);
7. if there is a need to change the process of processing PD related to the activities of the Operator.
4. In case of failure to comply with the provisions of this Policy, the Company and its employees are liable in accordance with the current legislation of the Russian Federation.
5. Control over the fulfillment of the requirements of this Policy is carried out by the persons responsible for organizing the processing of the Company's Data, as well as for the security of personal data.
One of the main sources of headaches for any entrepreneur is the tax office. Even if everything is in order at your company with reporting, all rules and regulations are observed, and there are no violations - a tax audit can still cause trouble and ruin the mood.
Especially for entrepreneurs IQReview tried to give detailed answers to questions related to this procedure. What is an on-site tax audit and a cameral tax audit, how they differ, and what other types of control there are - read below.
What is a tax audit and why is it carried out?
External audit tax office- the form of control carried out by authorized bodies (in this case, tax inspectors). It applies to all persons who carry out activities that fall under the legislation on taxes and fees. This applies to taxpayers, payers of fees and tax agents.
If it is simpler, then everyone who pays taxes can be checked: both individuals and companies. The purpose of this control iscleanliness check and the timing of payments and dimensional compliance fees.
The process itself is a comparison of the data that was submitted in the declaration with the actual data thatidentified by stafftax office.
Let's support the general information:
The right of tax authorities to conduct inspections is specified in clause 2, article 31 of the Tax Code of the Russian Federation (hereinafter - the Tax Code of the Russian Federation).
Article 82 of the Tax Code of the Russian Federation defines the concept of "tax audit", and also discloses the tasks and rights of regulatory authorities.
What is the result?
R results of tax auditsdocumentedan official who carried out the procedure (in accordance with Art. 100 of the Tax Code of the Russian Federation).
Within 2 calendar months after drawing up a certificate of the fact of verification, a special document must be drawn up -tax audit report... It must be signed by the inspector (inspector) and the representative of the audited organization.
Without failtax audit report must contain:
A complete list of detected violations with links to the relevant articles of the Tax Code of the Russian Federation.
Proposals of the supervisory authority for the elimination of offenses.
If there are no offenses,tax audit reportmust have an appropriate record to prove it.
The drawn up document is transferred to the head of the verified organization. The fact of its receipt is also documented - a receipt.
If tax audit report contains clauses with which the head of the organization does not agree, he has the right not to sign it. In this case, he is obliged to draw up and submit a written application to the tax office within 14 days from the date of receipt of the document. It should explain the reasons and motives for refusal. If there is documentary evidence in favor of the reasons for the refusal, they must be attached to the application.Further, in the next 14 days from the date of application, it will be revised.
If tax audit report it is simply not accepted by a representative of a verified organization - this is also documented.
Types by the method of conducting
P on the method of conducting "visits" of regulatory authorities can be divided into:
Solid. In this case, all documents of the enterprise are inspected without restrictions. Suchtax audit planrelevant for small businesses (where it can be done quickly), as well as for cases where you need to restore all information about the activity.
Selective. In this case, a certain part of the documents is inspected.
Kinds at the venue
P about the place of the inspection work is divided into 2 types:
V onsite tax audit.
TO ameral tax audit.
N Let us examine in more detail what isonsite tax audit and what is cameral tax audit.
Cameral
A cameral tax audit is carried out without an inspector's visit to the enterprise. A detailed analysis of the declarations and documents filed by the company that record the activities of taxpayers is carried out.
It takes a cameral tax audit up to 3 months from the date of submission of the required documentation. The list of documents is as follows:
Tax return.
Balance sheet.
Statement of income and expenses.
Cash flow report.
Report on the targeted use of money.
Capital change statement.
A cameral tax audit reveals the following problems:
Errors in filling out the documentation.
Errors in calculations, amounts of payments, use of benefits, tax rates.
Now a cameral tax audit is the main way to control taxpayers. This type of inspection covers all without exception (100%) taxpayers. For comparison: an on-site tax audit is usually applied for 20-25% of subjects.
A cameral tax audit is based on reporting. It should contain the following data:
If questions arise, a representative of the audited organization may be summoned for interrogation. He may also be required to provide additional documentation or certain items. A cameral tax audit is carried out in a planned manner.
If no violations were found during the audit, the procedure ends.
If any violations were found, then:
An act is drawn up within 10 working days.
Within the next 5 working days from the date of drawing up the act is transferred to the representative of the organization.
Within 1 calendar month after receiving the act, the organization has the right to challenge the conclusion, provide its data.
Within 10 working days after the expiration of 1 month, the head of the fiscal authority reconsiders the case and makes a decision (on bringing the organization to justice or not).
Exit
An on-site tax audit is carried out at the location of the organization (that is, right in the office or other premises that the company occupies). During the inspection process, not only documents can be analyzed - inspectors can request access to the premises used for the company's activities.
Documents for each room can also be checked, which must be provided separately within 5 days from the date of request. Moreover, such documentation can be seized - for up to 5 days.
Tax inspection An on-site tax audit is carried out by employees of the fiscal service. In addition to the inspection, the following can be connected:
Translators (if some documents are in a foreign language).
Experts (for carrying out various examinations - depending on the type of activity of the enterprise).
Specialists from other industries (surveyors, and so on).
An on-site tax audit is carried out for the same purposes as a desk audit: to identify errors in calculations and payment of taxes. If the results of tax audits reveal any violations, the terms and requirements for their implementation are indicated. If the offenses are serious and fall under the articles of various codes, a decision is made to punish the responsible persons. Also, in special cases, the activities of the enterprise as a whole may be limited.
The field tax audit lasts up to 2 months. The countdown starts from the day the inspectors arrive at the enterprise. In some cases, the duration of the inspection can be extended to 4 months, and in exceptional situations, the higher management can extend it to 6 months.
The representatives of the fiscal authorities can check the documentation for the previous 3 calendar years. There is also a limitation on the number of audits - an on-site tax audit is carried out no more than 1 time per period. Exception (re-inspection) is possible in the following situations:
Upon reorganization or liquidation of a legal entity.
Under the control of the higher management of the body that carried out the inspection.
In the event that the organization provides revised data in which the tax amount is indicated less than previously announced.
An on-site tax audit can only be carried out at the direction of the management of the fiscal service (while a cameral one is carried out without instructions from “above”). Only legal entities and individual entrepreneurs can be checked.
In the course of such an audit, the management or employees of the auditee may be involved in the following procedures:
Inventory - carried out to determine the reliability of the data specified in the documentation.
Interrogation is carried out to clarify or clarify various information that may be useful to authorized persons.
Calling an individual (client, former employee) as a witness - to testify.
Inspection of any premises used by the audited organization - to identify equipment, goods, materials that do not pass according to the documentation.
Seizure of documents or any other items (equipment, technology) - for analysis, examination or as material evidence.
Expertise.
Counter
One of the types of procedures listed above is cross-checks. This method involves checking two (or more) samples of the same document. These can be invoices or invoices. Such papers can be taken for analysis both in the enterprise itself, which is being inspected, and in other organizations.
If the document is presented in only one copy - this is one of the signs of concealing the real income of the enterprise.
Simplified comparative table of the features of field and office inspections
| Cameral | Exit | |
|---|---|---|
| Who checks | Local Fiscal Officers | Fiscal officials of all levels |
| What is checked | Documentation for the reporting period only | Documentation up to 3 years |
| Check reason | Not required | Not required |
| Regularity | Each period, as the declarations are submitted | Selectively |
| Where is checked | At the location of the supervisory service | Location of the audited organization |
| Who is being checked | All taxpayers (both individuals and legal entities) | Only legal entity |
| What is being done | Analysis of the provided documentation | All actions permitted by the Tax Code of the Russian Federation |
Types by scope of work
Depending on the scope of work, all checks are divided into 3 types:
Complex. Conducted in case of suspicion of the taxpayer. Can cover all types of documents. It can be carried out no more than 1 time in 3 years.
Thematic. It is carried out both as planned and in case of suspicion of the taxpayer. May cover specific areas of activity. It can be carried out both separately and included intax audit plan complex volume.
Target. Covers individual operations (for example,counterparty check, export or import operations, investment of assets, and so on).
Organizational views
According to the methods of organization, the actions of the supervisory authorities can be divided into 2 types:
The Federal Tax Service Plans th. They are carried out according to the schedule drawn up and approved by the higher management. The schedule is determined for each period separately. The audited taxpayer is notified of the inspection long before it is carried out.
Sudden (unplanned). Type of on-site inspection. It is carried out without notifying the auditee. For this type of inspection, a written order from the head of the territorial department is required.
Other forms of inspection
According to the current Tax Code of the Russian Federation, there are 2 more forms of taxpayer inspection:
Control. Conducted by a superior supervisory authority. In this case, the work of both the enterprise and the employees of the fiscal authorities who previously inspected the company can be checked. If violations were discovered by authorized persons (inspectors, experts), they may be subject to penalties, up to and including bringing to administrative or criminal liability.
Repeated. In this case, a duplication of the revision that was carried out earlier is carried out. All the same documents and data that were examined during the previous procedure are checked. If discrepancies are found, this will indicate either an offense on the part of the organization, or errors or irregularities on the part of the inspectors.
The most frequent violations that are revealed during the inspection
Most often, the fiscal authorities reveal the following types of violations (committed accidentally or intentionally):
Underreporting of the amount of revenue.
Overstatement of costs.
Incomplete reflection of the number of goods sold (or services rendered) - in order to reduce the amount of VAT taxes.
Errors and violations in the execution of documentation, which is reflected in the performance of the enterprise.
Moratorium for small businesses for 2017-2019
To stimulate the Russian government, a moratorium on inspections was introduced.
According to Federal Law No. 246 of July 13, 2015, for 2017-2019 inclusive, scheduled inspections are not carried out in relation to legal entities and individual entrepreneurs related to small businesses.
There are also exceptions by field of activity (that is, in relation to such companies, all checks are fully preserved):
healthcare;
education;
heat supply;
energy, energy saving, increasing energy efficiency.
The moratorium will also not apply to companies that:
Based on the inspections carried out earlier (within the last 3 years), the license was revoked, or its validity was temporarily suspended.
They committed gross violations of the law, and in respect of which an administrative penalty came into force.
About tax audits and the choice of companies to conduct them (video)
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 instance:
- 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 transactions 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:
- They do not present a written decision from the territorial tax authority.
- Do not provide service credentials.
- 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.
