Whether the requirement of the tax authority is legitimate about the provision of all primary documents on suppliers and buyers when cameral check Declarations on VAT?
The legality of the actions of the tax authority depends on what basis (according to which norm of the Tax Code) requested documents. Information on this was recorded in the requirement received by the taxpayer on the submission of documents (the form of the requirement was approved by the Order of the Federal Tax Service of the Russian Federation of 07.11.2018 No. MMB-7-2 / [Email Protected] (Appendix 17)).
Let's give a fragment of the requirements.
serve as a basis for calculating and paying (retention and transfer) taxes, fees;
confirm the correctness of the calculation and timeliness of payment (deduction and transfer) of taxes, fees.
The Ministry of Finance in the letter dated 05.22.2019 No. 03-02-07 / 1/36882 stressed: the tax code does not determine the exhaustive list of documents that the tax authorities are entitled to demand from the injured person.
It also pointed out the FTS: Art. 93 of the Tax Code of the Russian Federation did not specify the documents that are entitled to refer to the tax authorities. These documents include documents containing information for purposes. tax controlconcerning the activities of the taxpayer's verifiable. The question of whether there is a feasibility of claiming a specific document containing information concerning the activities of the taxpayer's audited and its study during the tax audit, within the competence of the law enforcement body (tax authority). Wherein tax code does not provide for the basis for leaving the taxpayer the requirements of the tax authority on submission of documents without execution (Letter from 02.11.2015 No. EF-4-2 / [Email Protected]).
Paragraph<…> NK RF.
At the same time, by virtue of paragraph 7 of Art. 88 Tax Code of the Russian Federation during cameral tax audit tax authority not entitled to refer to the taxpayer additional information And documents, if:
otherwise not provided for by this article;
the submission of such documents together with the tax declaration (calculation) is not provided for by the Tax Code.
When requesting documents within the framework of cameral inspection, the tax authority must take into account this restriction (see the letter of the Ministry of Finance of the Russian Federation of October 13, 2015 No. 03-02-07 / 1/58461, paragraph. 6 p. 2.8 Letters of the Federal Tax Service of the Russian Federation dated July 16, 2013 4-2 / \u200b\u200b12705).
Based on Art. 88 Tax Code of the Russian Federation when conducting a challenge tax audit, the tax authority has the right to refer to the taxpayer:
1) documents confirming the right to use tax benefits (if such is applied by the Organization or PI) (PP. 6);
2) documents that in accordance with the provisions of the Tax Code of the Russian Federation should be attached to tax Declarationbut were not presented with it (paragraph 7);
3) documents confirming according to Art. 172 of the Tax Code of the Russian Federation The legality of the application of tax deductions (with a challenge check of the VAT declaration, in which the right to reimburse tax is stated - when the amount of tax deductions exceeds the total amount of tax) (paragraph 8). We emphasize: under the action of paragraph 8 of Art. 88 of the Tax Code of the Russian Federation falls not all VAT declarations, but only those that suggest a refund (test) of the taxpayer money (paragraph 25 of the Resolution of the Plenum of the Supreme Court of the Russian Federation of July 30, 2013 No. 57, a letter of the Federal Tax Service of the Russian Federation of August 22, 2014 No. SA-4-7 / 16692);
4) invoice, primary and other documents related to the operations contained in the VAT Declaration for which contradictions or inconsistencies are revealed (paragraph 8.1). More precisely, the documents requested:
when identifying contradictions between information about the operations contained in the VAT Declaration, or when identifying the inconsistency of information on the operations contained in the VAT Declaration, submitted by the taxpayer, information about the specified operations contained in the VAT Declaration submitted to the Tax Authority to another taxpayer (otherwise face), or in the journal of accounting and the invoices of the invoice presented in the tax authority, the person who is entrusted with the appropriate duty;
if such contradictions, inconsistencies indicate the decline in the amount of VAT payable to the budget, or on the overestimation of the VAT amount declared for refund.
If briefly: the basis for the creation of documents is to identify the inconsistency of information on the operations contained in the presented VAT Declaration, or their inconsistency of the VAT Declaration, submitted by another taxpayer or other person, is obliged to submit a declaration.
For your information:based on paragraph 8.1 of Art. 88 of the Tax Code of the Russian Federation only documents belonging to the specified operations. And in the document presentation requirement, information specifies specifying a specific transaction (in respect of which documents are requested).
1. Cameral tax audit is carried out at the location of the tax authority on the basis of tax declarations (calculations) and documents submitted by the taxpayer, as well as other taxpayer activities available from the tax authority. Special Declaration, presented in accordance with the Federal Law "On Voluntary Declaration by individuals of assets and accounts (deposits) in banks and amending legislative acts Russian Federation", And (or) the documents and (or) information, as well as the information contained in the specified special declaration and (or) documents, cannot be the basis for a challenge tax audit.
Cameral Tax Calculation Check financial results The investment partnership is carried out by the tax authority at the place of accounting of the Participant of the Treaty of the Investment Association - the Governing Comrade responsible for keeping tax accounting (hereinafter referred to as a managing comrade responsible for tax accounting).
1.1. When submitting the tax return (calculation) for the tax (reporting) period for which tax monitoring is carried out, the Cameral Tax Check is not carried out, with the exception of the following cases:
1) the presentation of the tax declaration (calculation) later on July 1 of the year following the period for which tax monitoring is carried out;
2) the presentation of the tax declaration on value-added tax, which stated the right to reimburse tax, or the tax return on excise taxes, in which the amount of excise tax is declared;
3) submission of a refined tax declaration (calculation), which reduces the amount of tax payable to budget System Of the Russian Federation, or increased the amount of the loss received compared to the previously submitted tax declaration (calculation);
4) early termination of tax monitoring.
2. Cameal tax audit is carried out by authorized officials of the tax authority in accordance with their official duties without any special decision of the Tax Authority Head within three months from the date of submission of the taxpayer of the Tax Declaration (Calculation) (within six months from the date of submission by a foreign organization, Registered in the tax authority in accordance with paragraph 4.6 of Article 83 of this Code, the tax declaration on value added tax).
In the event that the tax declaration (calculation) is not submitted by the taxpayer - the controlling person of the organization recognized as in accordance with Chapter 3.4 of this Code, or a foreign organization to be registered with the tax authority in accordance with paragraph 4.6 of Article 83 of this Code, to the tax The authority within the prescribed period authorized officers The tax authority has the right to hold a desk tax audit on the basis of documents (information) on the taxpayer, as well as data on other similar taxpayers within three months (within six months for foreign organizationto be registered with the tax authority in accordance with paragraph 4.6 of Article 83 of this Code) from the date of expiration of the submission of such a tax declaration (calculation) established by law on taxes and fees.
In the event that, before the end of the desk tax audit, the tax declaration is presented to the tax authority (information) of the taxpayer, the challenge tax check is stopped and a new cameral tax audit begins on the basis of the tax declaration submitted. The termination of the cameral tax audit means the termination of all the actions of the tax authority in relation to the documents available from the tax authority (information). At the same time, the documents (information) obtained by the tax authority within the framework of the terminated cameral tax audit can be used in carrying out tax control activities regarding the taxpayer.
3. If the cameral tax audit errors in the tax return (calculation) and (or) contradictions between the information contained in the submitted documents were identified or the inconsistencies of information provided by the taxpayer, the information contained in the documents in the tax authority and the The progress of tax controls, this is reported to the taxpayer with a requirement to submit the necessary explanations within five days or to make appropriate fixes within the prescribed period.
When conducting a challenge tax audit on the basis of a refined tax declaration (calculation), which reduces the amount of tax payable to the budget system of the Russian Federation, compared with the previously submitted tax declaration (calculation), the tax authority has the right to require the taxpayer to submit within five days The necessary explanations that substantiate the change in the corresponding indicators of the tax declaration (calculation).
When conducting a challenge tax audit of the tax declaration (calculation), in which the amount of loss received in the relevant reporting (tax) period is declared, the tax authority has the right to require the taxpayer to submit to the taxpayer to present the necessary explanations of the substantiated loss of the resulting loss within five days.
Taxpayers in which this Code is entrusted with the obligation to submit a tax declaration on value added tax in electronic formWhen conducting a challenge tax audit of such a tax declaration, the explanations provided for in this clause in electronic form on telecommunication channels of communication through the operator electronic document management According to the format established by the federal executive body, authorized to control and oversight in the field of taxes and fees. When presenting the specified explanations on paper, such explanations are not considered presented.
3.1. In case of failure to submit a foreign organization to be registered with the tax authority in accordance with paragraph 4.6 of Article 83 of this Code, within the established period of tax return on value added tax, the tax authority within 30 calendar days from the date of expiration established period Her submission sends such an organization notice of the need to submit such a tax return. The form and format of this notification are approved by the federal executive body authorized to control and oversight in the field of taxes and fees.
4. The taxpayer representing the tax authority is explained regarding the errors in the tax declaration (calculation), the contradictions between the information contained in the documents submitted, changes in the relevant indicators in the submitted refined tax declaration (calculation), which reduces the amount of tax payable to the budget The system of the Russian Federation, as well as the size of the resulting loss, has the right to additionally submit to the tax authority extract from the tax and (or) registers accounting and (or) other documents confirming the accuracy of the data included in the tax declaration (calculation).
5. A person conducting a desk tax audit is obliged to consider submitted by the taxpayer explanations and documents. If after considering the explanations and documents submitted or in the absence of the taxpayer explanation, the tax authority will establish the fact of the commission tax offense Or another violation of the legislation on taxes and fees, officials of the tax authority are obliged to draw up an act of verification in the manner provided for in Article 100 of this Code.
6. When conducting a challenge tax audit, the tax authority has the right to demand an organization from the taxpayer or the taxpayer - individual entrepreneur submit for five days the necessary explanations about operations (property) for which they are applied tax breaks, and (or) to refund in the prescribed manner of these taxpayers, documents confirming their right to such tax benefits.
7. When conducting a challenge tax audit, the tax authority is not entitled to request additional information from the taxpayer and documents, unless otherwise provided by this article or if the submission of such documents together with the tax declaration (calculation) is not provided for by this Code.
8. When applying for a tax return on value added tax, which announced the right to tax reimbursement, cameral tax audit is carried out taking into account the features provided for in this clause, on the basis of tax declarations and documents submitted by the taxpayer in accordance with this Code.
The tax authority has the right to refer to the taxpayer documents confirming in accordance with Article 172 of this Code, the legality of the use of tax deductions.
8.1. In identifying the contradictions between information about the operations contained in the tax return on value added tax, or when identifying the inconsistency of information on the operations contained in the tax declaration on the value added tax, submitted by the taxpayer, information about the specified operations contained in the tax declaration The value added submitted to the tax authority by another taxpayer (another person, in accordance with Chapter 21 of this Code, is entrusted to submit a tax return on value added tax), or in the journal of accounting and invoices of the invoice presented in the Tax The body of the person who, in accordance with Chapter 21 of this Code, is entrusted with a relevant duty, in case such contradictions, inconsistencies indicate an understatement of the amount of value added tax payable to the budget system of the Russian Federation, Either about the overestimation of the amount of value-added tax declared for refund, the tax authority is also entitled to refer to the invoice at the taxpayer, primary and other documents relating to the specified operations.
8.2. When conducting a challenge tax audit of the tax declaration (calculation) on the income tax on the income tax individuals Participant of the Treaty of the Investment Association The Tax authority has the right to refer information about the period of its participation in such a contract, the share of income (costs, losses) of the investment partnership happens on it, as well as to use any information on the activities of the investment partnership, which are at the disposal of the tax authority.
8.3. When conducting a challenge tax audit on the basis of a refined tax declaration (calculation), presented after two years from the day established to submit a tax return (calculation) for the relevant tax for the corresponding reporting (tax) period, which reduces the amount of tax payable to The budget system of the Russian Federation, or increased the amount of the loss received compared to the previously submitted tax declaration (calculation), the tax authority has the right to refer to the taxpayer primary and other documents confirming the change in information in the relevant indicators of the tax declaration (calculation), and analytical tax accounting registers, Based on which specified indicators were formed before and after their changes.
8.4. When conducting a challenge tax audit of the tax declaration on excise taxes, in which the tax deductions provided for in Article 200 of this Code are declared due to the return by the Buyer of the taxpayer of previously realized excisable goods (with the exception of alcohol and (or) excise alcohol products), the tax declaration on excise presented In connection with the return by the taxpayer, the manufacturer of alcoholic and (or) excisable alcohol-containing production of ethyl alcohol supplier - the manufacturer of ethyl alcohol, the tax declaration on excise taxes, reflecting the tax deductions of the excise taxes paid by the taxpayer when importing excisable goods into the territory of the Russian Federation, further used as raw materials for the production of excisable goods, the tax authority has the right to refer to the taxpayer primary and other documents confirming the return of the recovery goods and the legality of the application of these tax deductions, to exclude We have the documents previously submitted to the tax authorities for other reasons.
8.5. When conducting a challenge tax audit of the tax return on value added tax, the tax authority is entitled to refer to a foreign organization consisting in accordance with paragraph 4.6 of Article 83 of this Code, documents (information) confirming that the place of provision of the services specified in paragraph 1 of the article 174.2 of this Code, the territory of the Russian Federation is recognized, as well as other information (information) regarding such services.
8.6. When conducting a desk tax audit on insurance premiums for insurance premiums, the tax authority is entitled to refer in the prescribed manner of the payer of insurance premiums and documents confirming the reasonableness of the reflection of the amounts not subject to the procedures for insurance premiums and the use of reduced insurance premium tariffs.
9. When conducting a challenge tax audit on taxes related to use natural resourcesThe tax authorities are entitled otherwise in addition to the documents specified in paragraph 1 of this article, referring other documents from the taxpayer, which are the basis for calculating and paying such taxes.
9.1. In the event that, before the end of the challenge tax audit, the taxpayer introduced a refined tax declaration (calculation) in the manner provided for in Article 81 of this Code, the cameral tax check of the previously submitted declaration (calculation) stops and the new cameral tax check begins on the basis of a refined tax declaration (calculation) . Termination of a challenge tax audit means the termination of all actions of the tax authority in relation to the previously submitted tax declaration (calculation). At the same time, the documents (information) obtained by the tax authority within the framework of the terminated cameral tax audit can be used when conducting tax control activities regarding the taxpayer.
10. The rules stipulated by this article also apply to fees payers, insurance premium payers, tax agents, other persons on which the obligation to submit a tax return (calculation), unless otherwise provided by this Code.
11. Cameral tax audit on the consolidated taxpayer group is carried out in the manner established by this article, based on tax declarations (calculations) and documents submitted by the responsible participant in this group, as well as other documents on the activities of this group available from the tax authority.
When conducting a challenge tax audit on the consolidated group of taxpayers, the tax authority has the right to refer to a responsible member of this group of a copy of documents that should be submitted to the tax declaration on the income tax on the consolidated group of taxpayers in accordance with Chapter 25 of this Code, including activities related other participants of the audachable group.
The necessary explanations and documents on the consolidated group of taxpayers to the tax authority represents the responsible participant in this group.
12. When conducting a challenge tax audit of the tax declaration (calculation), submitted by the taxpayer, a participant in the regional investment project, for taxes, when calculating the tax breaks provided for for participants in regional investment projects by this Code and (or) the laws of the constituent entities of the Russian Federation, the tax The authority has the right to refer to such a taxpayer information and documents confirming the compliance of the implementation of regional investment project requirements for regional requirements investment projects and (or) their participants established by this Code and (or) the laws of relevant constituent entities of the Russian Federation.
13. Cameral tax audit of the calculation of insurance premiums, in which the costs of paying insurance support for compulsory social insurance in case of temporary disability and due to motherhood is carried out taking into account the provisions established by Chapter 34 of this Code.
What documents are required to submit organizations when conducting a challenge tax audit on insurance premiums will clarify the article.
Question:Received a requirement for the provision of explanations from 06.06.2017 from the tax. It says: Interdistrict IFTS No. In accordance with Article 88 of the Russian Federation, it reports that in the course of the desk tax audit on the basis of the calculation of insurance premiums (project) in 3 months, the quarterly 2017, in which errors and (or) contradictions were identified There is information contained in the documents or inconsistencies in the information submitted by the taxpayer, information available to the tax authority and the reflection of the amounts not subject to the tax contribution received during the tax control. On the basis of paragraph 8.6, Article 88 of the Tax Code of the Russian Federation, it is necessary to submit documents confirming the validity of the reflection of the amounts not subject to the tax contribution. Further there is a position and phio inspector. A little further is written: within 5 working days from the date of receipt of this requirement, it is necessary to submit an explanation or within 5 business days to make appropriate corrections. We in the amounts of non-taxable insurance premiums are reflected travel expenses and mat assistance in the amount of 4000 rubles. Tell me, I have to submit copies advance reports on business trips and order on mat help? Or simply write an explanation that these are travel expenses and Pom in the amount of 4000 rubles?
Answer: Yes, copies of documents, since it is precisely the documents to be submitted according to paragraph 8.6 of Article 88 of the Tax Code of the Russian Federation.
Paragraph 8.6 of Article 88 of the Tax Code of the Russian Federation
« 8.6. When conducting a challenge tax audit on insurance premiums for insurance premiums, the tax authority has the right to refer in the prescribed manner of the payer of insurance premiums and documents confirming the reasonableness of the reflection of the amounts not subject to insurance premiums, and the applications of lower insurance premium tariffs. "
Alexander Sorokin answers,
deputy Head of the Department of Operational Control of the Federal Tax Service of Russia
"CCP must be applied only in cases where the seller provides the buyer, including its employees, a deferment or installments on the payment of their goods, works, services. It is these cases that, in the opinion of the FTS, belong to the provision and repayment of the loan to pay for goods, works, services. If the organization issues a cash loan, receives a return of such a loan or he also receives and returns a loan, the cashier does not apply. When it is necessary to punch a check, see
1. Cameral tax audit is carried out at the location of the tax authority on the basis of tax declarations (calculations) and documents submitted by the taxpayer, as well as other taxpayer activities available from the tax authority. A special declaration presented in accordance with the Federal Law "On Voluntary Declaration by individuals of assets and accounts (contributions) in banks and on amending the individual legislative acts of the Russian Federation", and (or) the documents attached to it and (or) information, and Also, the information contained in the specified special declaration and (or) documents cannot be the basis for holding a challenge tax audit.
Cameal tax audit of the calculation of the financial result of the investment partnership is carried out by the tax authority at the place of accounting of the Participant of the Treaty of the Investment Association - the manager of the Governing Comrade responsible for conducting tax accounting (hereinafter referred to as a managing comrade responsible for conducting tax accounting).
1.1. When submitting the tax return (calculation) for the tax (reporting) period for which tax monitoring is carried out, the Cameral Tax Check is not carried out, with the exception of the following cases:
1) the presentation of the tax declaration (calculation) later on July 1 of the year following the period for which tax monitoring is carried out;
2) the presentation of the tax declaration on value-added tax, which stated the right to reimburse tax, or the tax return on excise taxes, in which the amount of excise tax is declared;
3) submission of a refined tax declaration (calculation), which reduces the amount of tax payable to the budget system of the Russian Federation, or increased the amount of the loss obtained compared to the previously submitted tax declaration (calculation);
4) early termination of tax monitoring.
2. Cameal tax audit is carried out by authorized officials of the tax authority in accordance with their official duties without any special decision of the Tax Authority Head within three months from the date of submission of the taxpayer of the Tax Declaration (Calculation) (within six months from the date of submission by a foreign organization, Registered in the tax authority in accordance with clause 4.6 of Article of this Code, the Tax Declaration on Value Added Tax), unless otherwise provided by this clause.
In the event that the tax declaration (calculation) is not represented by the taxpayer - the controlling person of the organization recognized as such in accordance with Chapter 3.4 of this Code, or a foreign organization subject to registration with the tax authority in accordance with paragraph 4.6 of Article of this Code, in the tax authority within the deadline, authorized tax authority officials have the right to hold a desk tax audit on the basis of their documents (information) on the taxpayer, as well as data on other similar taxpayers within three months (within six months for a foreign organization subject to registration In the tax authority, in accordance with paragraph 4.6, Article of this Code) from the date of the expiration of the submission of such a tax declaration (calculation) established by the law on taxes and fees.
In the event that, before the end of the desk tax audit, the tax declaration is presented to the tax authority (information) of the taxpayer, the challenge tax check is stopped and a new cameral tax audit begins on the basis of the tax declaration submitted. The termination of the cameral tax audit means the termination of all the actions of the tax authority in relation to the documents available from the tax authority (information). At the same time, the documents (information) obtained by the tax authority within the framework of the terminated cameral tax audit can be used in carrying out tax control activities regarding the taxpayer.
Cameral tax audit based on the value added tax return, documents submitted to the tax authority, as well as other taxpayer activities available from the tax authority, is carried out within two months from the date of submission of such a tax declaration (within six months with Presentation Day by a foreign organization, registered with the tax authority in accordance with clause 4.6 of the Article This Code, the Tax Declaration on Value Added Tax).
In the event that, before the end of the cameral tax audit of the tax return on value added tax, the tax authority established signs that indicate a possible violation of the legislation on taxes and fees, the head (deputy head) of the tax authority is entitled to decide on the extension of the date of the challenge tax audit. The term of the challenge tax audit can be extended to three months from the date of submission of the tax return on value added tax (with the exception of the challenge tax audit of the value-added tax return, presented by a foreign organization consisting in the tax authority in accordance with paragraph 4.6 of Articles of this Code).
3. If the cameral tax audit errors in the tax return (calculation) and (or) contradictions between the information contained in the submitted documents were identified or the inconsistencies of information provided by the taxpayer, the information contained in the documents in the tax authority and the The progress of tax controls, this is reported to the taxpayer with a requirement to submit the necessary explanations within five days or to make appropriate fixes within the prescribed period.
When conducting a challenge tax audit on the basis of a refined tax declaration (calculation), which reduces the amount of tax payable to the budget system of the Russian Federation, compared with the previously submitted tax declaration (calculation), the tax authority has the right to require the taxpayer to submit within five days The necessary explanations that substantiate the change in the corresponding indicators of the tax declaration (calculation).
When conducting a challenge tax audit of the tax declaration (calculation), in which the amount of loss received in the relevant reporting (tax) period is declared, the tax authority has the right to require the taxpayer to submit to the taxpayer to present the necessary explanations of the substantiated loss of the resulting loss within five days.
The taxpayers, in which this Code, is entrusted to submit a tax return on value-added tax in electronic form, when conducting a challenge tax audit of such a tax declaration, the explanations provided for in this clause in electronic telecommunication channels through the electronic document management operator in the format established The federal executive authority authorized to control and oversight in the field of taxes and fees. When presenting the specified explanations on paper, such explanations are not considered presented.
3.1. In case of failure to submit a foreign organization to be registered with the tax authority in accordance with paragraph 4.6 of Article of this Code, within the established period of tax return on value added tax, the tax authority within 30 calendar days from the date of the expiration of the established period of its submission sends such an organization notice The need to submit such a tax declaration. The form and format of this notification are approved by the federal executive body authorized to control and oversight in the field of taxes and fees.
4. The taxpayer representing the tax authority is explained regarding the errors in the tax declaration (calculation), the contradictions between the information contained in the documents submitted, changes in the relevant indicators in the submitted refined tax declaration (calculation), which reduces the amount of tax payable to the budget The system of the Russian Federation, as well as the size of the loss received, has the right to additionally submit to the tax authority extracts from registers of tax and (or) accounting and (or) other documents confirming the accuracy of the data included in the tax return (calculation).
5. A person conducting a desk tax audit is obliged to consider submitted by the taxpayer explanations and documents. If, after considering the explanations provided and documents, or in the absence of the taxpayer's explanations, the tax authority establishes the fact of the tax offense or other violation of the law on taxes and fees, officials of the tax authority are obliged to draw up an act of verification in the manner provided for in the article of this Code.
6. When conducting a challenge tax audit, the tax authority has the right to require the taxpayer-organization or at the taxpayer - an individual entrepreneur submitted the necessary explanations about operations (property) for five days, on which tax benefits are applied, and (or) in the prescribed manner of these Taxpayers Documents confirming their right to such tax breaks.
7. When conducting a challenge tax audit, the tax authority is not entitled to request additional information from the taxpayer and documents, unless otherwise provided by this article or if the submission of such documents together with the tax declaration (calculation) is not provided for by this Code.
8. When applying for a tax return on value added tax, which announced the right to tax reimbursement, cameral tax audit is carried out taking into account the features provided for in this clause, on the basis of tax declarations and documents submitted by the taxpayer in accordance with this Code.
The tax authority has the right to refer to the taxpayer documents confirming in accordance with Article of this Code, the legitimacy of the use of tax deductions.
8.1. In identifying the contradictions between information about the operations contained in the tax return on value added tax, or when identifying the inconsistency of information on the operations contained in the tax declaration on the value added tax, submitted by the taxpayer, information about the specified operations contained in the tax declaration The value added submitted to the tax authority by another taxpayer (other person on which, in accordance with the head of this Code, is entrusted with the obligation to submit a tax declaration on value added tax), or in the accounting journal of the received and invoices submitted to the Tax Authority The person who, in accordance with the head of this Code, is entrusted with a relevant duty, in case such contradictions, inconsistencies indicate an end to the amount of value added tax paying to the budget system of the Russian Federation or On the overestimation of the amount of value-added tax, declared for refund, the tax authority is also entitled to refer to the invoice for the taxpayer, primary and other documents relating to the specified operations.
8.2. When conducting a challenge tax audit of the tax declaration (calculation) for the income tax on the income tax, the tax authority, the tax authority is entitled to refer to him about the period of its participation in such a contract, the share of profit (expenses, losses falling on it ) Investment partnership, as well as use any information about the activities of the investment partnership, available at the disposal of the tax authority.
8.3. When conducting a challenge tax audit on the basis of a refined tax declaration (calculation), presented after two years from the day established to submit a tax return (calculation) for the relevant tax for the corresponding reporting (tax) period, which reduces the amount of tax payable to The budget system of the Russian Federation, or increased the amount of the loss received compared to the previously submitted tax declaration (calculation), the tax authority has the right to refer to the taxpayer primary and other documents confirming the change in information in the relevant indicators of the tax declaration (calculation), and analytical tax accounting registers, Based on which specified indicators were formed before and after their changes.
8.4. When conducting a challenge tax audit of the tax declaration on excise taxes in which the tax deductions provided for by the article of this Code are stated in connection with the return by the Buyer of the taxpayer of previously realized excisable goods (with the exception of alcohol and (or) excisable alcohol-containing products), the tax declaration on excise taxes presented in Communication with the return by the taxpayer - the manufacturer of alcoholic and (or) excisive alcohol alcohol products by the supplier - the manufacturer of ethyl alcohol, the tax declaration on excise taxes, reflecting the tax deductions of the excise taxes paid by the taxpayer when importing excisable goods into the territory of the Russian Federation, further used as raw materials for the production of excisable goods, the tax authority has the right to refer to the taxpayer primary and other documents confirming the return of the excisable goods and the legitimacy of the application of these tax deductions, except Documents previously submitted to the tax authorities for other reasons.
8.5. When conducting a challenge tax audit of the tax return on value added tax, the tax authority is entitled to refer to a foreign organization consisting in accordance with clause 4.6 of Article of this Code, documents (information) confirming that the place of provision of the Services specified in paragraph 1 of Article 174.2 This Code is recognized by the territory of the Russian Federation, as well as other information (information) regarding such services.
8.6. When conducting a desk tax audit on insurance premiums for insurance premiums, the tax authority is entitled to refer in the prescribed manner of the payer of insurance premiums and documents confirming the reasonableness of the reflection of the amounts not subject to the procedures for insurance premiums and the use of reduced insurance premium tariffs.
8.7. When conducting a challenge tax audit of the tax declaration on value-added tax, in which the tax deductions provided for in paragraph 4.1 of this Code, the tax authority has the right to refer to the taxpayer documents confirming the legitimacy of the application of these tax deductions, in case of detection of non-compliance of the information reflected in the Tax Declaration On such tax deductions of information available from the tax authority.
8.8. When conducting a challenge tax audit of the tax declaration on the income tax issues, in which the investment tax deduction provided for in Article 286.1 of this Code, the tax authority has the right to require the taxpayer to submit the necessary explanations for the application for the application of the investment tax deduction, and (or) to refer to the taxpayer in the prescribed manner, primary and other documents confirming the legality of the application of such a tax deduction.
9. When conducting a challenge tax audit on taxes related to the use of natural resources, the tax authorities are entitled otherwise to the documents specified in paragraph 1 of this article, refer to the taxpayer other documents that are the basis for calculating and paying such taxes.
9.1. In case, before the end of the challenge tax audit, the taxpayer provides a refined tax declaration (calculation) in the manner prescribed by Article of this Code, the Cameral Tax Verification of the previously submitted declaration (calculation) is terminated and a new cameral tax check begins on the basis of a refined tax declaration (calculation). Termination of a challenge tax audit means the termination of all actions of the tax authority in relation to the previously submitted tax declaration (calculation). At the same time, the documents (information) obtained by the tax authority within the framework of the terminated cameral tax audit can be used when conducting tax control activities regarding the taxpayer.
10. The rules stipulated by this article also apply to payers of fees, payers of insurance premiums, tax agents, other persons on which the obligation to submit a tax declaration (calculation), unless otherwise provided by this Code.
11. Cameral tax audit on the consolidated taxpayer group is carried out in the manner established by this article, based on tax declarations (calculations) and documents submitted by the responsible participant in this group, as well as other documents on the activities of this group available from the tax authority.
When conducting a challenge tax audit on the consolidated group of taxpayers, the tax authority has the right to refer to a responsible participant in this group of a copy of documents that should be submitted to the tax declaration on the income tax on the consolidated group of taxpayers in accordance with the head of this Code, including those related to the activities of others participants of the audachable group.
The necessary explanations and documents on the consolidated group of taxpayers to the tax authority represents the responsible participant in this group.
12. When conducting a challenge tax audit of the tax declaration (calculation), submitted by the taxpayer, a participant in the regional investment project, for taxes, when calculating the tax breaks provided for for participants in regional investment projects by this Code and (or) the laws of the constituent entities of the Russian Federation, the tax The authority has the right to refer to such a taxpayer and documents confirming the compliance of the implementation of the regional investment project compliance with the requirements for regional investment projects and (or) their participants established by this Code and (or) the laws of the relevant constituent entities of the Russian Federation.
13. Cameral tax checks for calculating insurance premiums, in which the costs of paying insurance support for compulsory social insurance in case of temporary disability and due to motherhood is carried out taking into account the provisions established by the head
Article 88. Cameral Tax Check
1. Cameral tax audit is carried out at the location of the tax authority on the basis of tax declarations (calculations) and documents submitted by the taxpayer, as well as other taxpayer activities available from the tax authority. A special declaration presented in accordance with the Federal Law "On Voluntary Declaration by individuals of assets and accounts (contributions) in banks and on amending the individual legislative acts of the Russian Federation", and (or) the documents attached to it and (or) information, and Also, the information contained in the specified special declaration and (or) documents cannot be the basis for holding a challenge tax audit.
Cameal tax audit of the calculation of the financial result of the investment partnership is carried out by the tax authority at the place of accounting of the Participant of the Treaty of the Investment Association - the manager of the Governing Comrade responsible for conducting tax accounting (hereinafter referred to as a managing comrade responsible for conducting tax accounting).
Change information:
Federal Law of November 4, 2014 N 348-FZ Article 88 of this Code is supplemented with paragraph 1.1, which comes into force on January 1, 2015, but not earlier than after one month from the date of official publication
1.1. When submitting the tax return (calculation) for the tax (reporting) period for which tax monitoring is carried out, the Cameral Tax Check is not carried out, with the exception of the following cases:
1) the presentation of the tax declaration (calculation) later on July 1 of the year following the period for which tax monitoring is carried out;
2) the presentation of the tax declaration on value-added tax, which stated the right to reimburse tax, or the tax return on excise taxes, in which the amount of excise tax is declared;
3) submission of a refined tax declaration (calculation), which reduces the amount of tax payable to the budget system of the Russian Federation, or increased the amount of the loss obtained compared to the previously submitted tax declaration (calculation);
4) early termination of tax monitoring.
Cameral tax audit is carried out by authorized officials of the tax authority in accordance with their official duties without a special decision of the Tax Authority Head within three months from the date of submission by the taxpayer of the Tax Declaration (Calculation) (within six months from the date of submission by a foreign organization consisting on Accounting in the tax authority in accordance with paragraph 4.6 of Article 83 of this Code, the tax declaration on value added tax), unless otherwise provided by this clause.
In the event that the tax declaration (calculation) is not submitted by the taxpayer - the controlling person of the organization recognized as in accordance with Chapter 3.4 of this Code, or a foreign organization to be registered with the tax authority in accordance with paragraph 4.6 of Article 83 of this Code, to the tax The authority within the prescribed period, authorized officials of the tax authority have the right to conduct a desk tax audit on the basis of their documents (information) on the taxpayer, as well as data on other similar taxpayers within three months (within six months for a foreign organization subject to Accounting in the tax authority in accordance with paragraph 4.6 of Article 83 of this Code) from the date of expiration of the submission of such a tax declaration (calculation) established by the law on taxes and fees.
In the event that, before the end of the desk tax audit, the tax declaration is presented to the tax authority (information) of the taxpayer, the challenge tax check is stopped and a new cameral tax audit begins on the basis of the tax declaration submitted. The termination of the cameral tax audit means the termination of all the actions of the tax authority in relation to the documents available from the tax authority (information). At the same time, the documents (information) obtained by the tax authority within the framework of the terminated cameral tax audit can be used in carrying out tax control activities regarding the taxpayer.
Cameral tax audit based on the value added tax return, documents submitted to the tax authority, as well as other taxpayer activities available from the tax authority, is carried out within two months from the date of submission of such a tax declaration (within six months with The day of submission by a foreign organization, registered with the tax authority in accordance with paragraph 4.6 of Article 83 of this Code, the Tax Declaration on Value Added Tax).
In the event that, before the end of the cameral tax audit of the tax return on value added tax, the tax authority established signs that indicate a possible violation of the legislation on taxes and fees, the head (deputy head) of the tax authority is entitled to decide on the extension of the date of the challenge tax audit. The term of the challenge tax audit can be extended to three months from the date of submission of the tax return on value added tax (with the exception of the challenge tax audit of the value-added tax return, presented by a foreign organization consisting in the tax authority in accordance with paragraph 4.6 of Articles 83 of this Code).
3. If the cameral tax audit errors in the tax return (calculation) and (or) contradictions between the information contained in the submitted documents were identified or the inconsistencies of information provided by the taxpayer, the information contained in the documents in the tax authority and the The progress of tax controls, this is reported to the taxpayer with a requirement to submit the necessary explanations within five days or to make appropriate fixes within the prescribed period.
When conducting a challenge tax audit on the basis of a refined tax declaration (calculation), which reduces the amount of tax payable to the budget system of the Russian Federation, compared with the previously submitted tax declaration (calculation), the tax authority has the right to require the taxpayer to submit within five days The necessary explanations that substantiate the change in the corresponding indicators of the tax declaration (calculation).
When conducting a challenge tax audit of the tax declaration (calculation), in which the amount of loss received in the relevant reporting (tax) period is declared, the tax authority has the right to require the taxpayer to submit to the taxpayer to present the necessary explanations of the substantiated loss of the resulting loss within five days.
The taxpayers, in which this Code, is entrusted to submit a tax return on value-added tax in electronic form, when conducting a challenge tax audit of such a tax declaration, the explanations provided for in this clause in electronic telecommunication channels through the electronic document management operator in the format established The federal executive authority authorized to control and oversight in the field of taxes and fees. When presenting the specified explanations on paper, such explanations are not considered presented.
3.1. Under the failure of a foreign organization to be registered with the tax authority in accordance with paragraph 4.6 of Article 83 of this Code, within the established period of tax return on value added tax, the tax authority within 30 calendar days from the date of the expiration date of its submission sends such an organization notice On the need to submit such a tax declaration. The form and format of this notification are approved by the federal executive body authorized to control and oversight in the field of taxes and fees.
4. The taxpayer representing the tax authority is explained regarding the errors in the tax declaration (calculation), the contradictions between the information contained in the documents submitted, changes in the relevant indicators in the submitted refined tax declaration (calculation), which reduces the amount of tax payable to the budget The system of the Russian Federation, as well as the size of the loss received, has the right to additionally submit to the tax authority extracts from registers of tax and (or) accounting and (or) other documents confirming the accuracy of the data included in the tax return (calculation).
5. A person conducting a desk tax audit is obliged to consider submitted by the taxpayer explanations and documents. If, after considering the explanations presented and documents, or in the absence of the taxpayer explanations, the tax authority establishes the fact of the tax offense or other violation of the legislation on taxes and fees, officials of the tax authority are obliged to draw up an act of verification in the manner provided for in Article 100 of this Code.
6. When conducting a challenge tax audit, the tax authority has the right to require the taxpayer-organization or at the taxpayer - an individual entrepreneur submitted the necessary explanations about operations (property) for five days, on which tax benefits are applied, and (or) in the prescribed manner of these Taxpayers Documents confirming their right to such tax breaks.
7. When conducting a challenge tax audit, the tax authority is not entitled to request additional information from the taxpayer and documents, unless otherwise provided by this article or if the submission of such documents together with the tax declaration (calculation) is not provided for by this Code.
When applying for a tax return on value added tax, which stated the right to tax reimbursement, cameral tax audit is carried out taking into account the features provided for in this clause, on the basis of tax declarations and documents submitted by the taxpayer in accordance with this Code.
The tax authority has the right to refer to the taxpayer documents confirming in accordance with Article 172 of this Code, the legality of the use of tax deductions.
8.1. In identifying the contradictions between information about the operations contained in the tax return on value added tax, or when identifying the inconsistency of information on the operations contained in the tax declaration on the value added tax, submitted by the taxpayer, information about the specified operations contained in the tax declaration The value added submitted to the tax authority by another taxpayer (another person, in accordance with Chapter 21 of this Code, is entrusted to submit a tax return on value added tax), or in the journal of accounting and invoices of the invoice presented in the Tax The body of the person who, in accordance with Chapter 21 of this Code, is entrusted with a relevant duty, in case such contradictions, inconsistencies indicate an understatement of the amount of value added tax payable to the budget system of the Russian Federation, Either about the overestimation of the amount of value-added tax declared for refund, the tax authority is also entitled to refer to the invoice at the taxpayer, primary and other documents relating to the specified operations.
8.2. When conducting a challenge tax audit of the tax declaration (calculation) for the income tax on the income tax, the tax authority, the tax authority is entitled to refer to him about the period of its participation in such a contract, the share of profit (expenses, losses falling on it ) Investment partnership, as well as use any information about the activities of the investment partnership, available at the disposal of the tax authority.
8.3. When conducting a challenge tax audit on the basis of a refined tax declaration (calculation), presented after two years from the day established to submit a tax return (calculation) for the relevant tax for the corresponding reporting (tax) period, which reduces the amount of tax payable to The budget system of the Russian Federation, or increased the amount of the loss received compared to the previously submitted tax declaration (calculation), the tax authority has the right to refer to the taxpayer primary and other documents confirming the change in information in the relevant indicators of the tax declaration (calculation), and analytical tax accounting registers, Based on which specified indicators were formed before and after their changes.
8.4. When conducting a challenge tax audit of the tax declaration on excise taxes, in which the tax deductions provided for in Article 200 of this Code are declared due to the return by the Buyer of the taxpayer of previously realized excisable goods (with the exception of alcohol and (or) excise alcohol products), the tax declaration on excise presented In connection with the return by the taxpayer, the manufacturer of alcoholic and (or) excisable alcohol-containing production of ethyl alcohol supplier - the manufacturer of ethyl alcohol, the tax declaration on excise taxes, reflecting the tax deductions of the excise taxes paid by the taxpayer when importing excisable goods into the territory of the Russian Federation, further used as raw materials for the production of excisable goods, the tax authority has the right to refer to the taxpayer primary and other documents confirming the return of the recovery goods and the legality of the application of these tax deductions, to exclude We have the documents previously submitted to the tax authorities for other reasons.
8.5. When conducting a challenge tax audit of the tax return on value added tax, the tax authority is entitled to refer to a foreign organization consisting in accordance with paragraph 4.6 of Article 83 of this Code, documents (information) confirming that the place of provision of the services specified in paragraph 1 of the article 174.2 of this Code, the territory of the Russian Federation is recognized, as well as other information (information) regarding such services.
8.6. When conducting a desk tax audit on insurance premiums for insurance premiums, the tax authority is entitled to refer in the prescribed manner of the payer of insurance premiums and documents confirming the reasonableness of the reflection of the amounts not subject to the procedures for insurance premiums and the use of reduced insurance premium tariffs.
Change information:
Article 88 is supplemented by paragraph 8.7 from December 27, 2017 - Federal Law of November 27, 2017 N 341-FZ
8.7. When conducting a challenge tax audit of the tax declaration on value added tax, in which the tax deductions provided for in paragraph 4.1 of Article 171 of this Code are declared, the tax authority has the right to refer to the taxpayer documents confirming the legitimacy of the application of these tax deductions in the event of a non-compliance of the tax declaration reflected in the tax declaration Information about such tax deductions to the information available to the tax authority.
Change information:
Article 88 is supplemented by clause 8.8 from December 27, 2017 - Federal Law of November 27, 2017 N 335-FZ
8.8. When conducting a challenge tax audit of the tax declaration on the income tax declaration, in which the investment tax deduction provided for in Article 286.1 of this Code, the tax authority has the right to demand from the taxpayer to present the necessary explanations regarding the application of investment tax deduction, and (or) Request in the prescribed manner of the taxpayer primary and other documents confirming the legitimacy of the application of such a tax deduction.
9. When conducting a challenge tax audit on taxes related to the use of natural resources, the tax authorities are entitled otherwise to the documents specified in paragraph 1 of this article, refer to the taxpayer other documents that are the basis for calculating and paying such taxes.
9.1. In the event that, before the end of the challenge tax audit, the taxpayer introduced a refined tax declaration (calculation) in the manner provided for in Article 81 of this Code, the cameral tax check of the previously submitted declaration (calculation) stops and the new cameral tax check begins on the basis of a refined tax declaration (calculation) . Termination of a challenge tax audit means the termination of all actions of the tax authority in relation to the previously submitted tax declaration (calculation). At the same time, the documents (information) obtained by the tax authority within the framework of the terminated cameral tax audit can be used when conducting tax control activities regarding the taxpayer.
10. The rules stipulated by this article also apply to payers of fees, payers of insurance premiums, tax agents, other persons on which the obligation to submit a tax declaration (calculation), unless otherwise provided by this Code.
Change information:
Federal Law of November 16, 2011 N 321-FZ Article 88 of this Code is supplemented by clause 11, which enters into force on January 1, 2012, but not earlier than on the expiration of one month from the date of the official publication of the title federal law
11. Cameral tax audit on the consolidated taxpayer group is carried out in the manner established by this article, based on tax declarations (calculations) and documents submitted by the responsible participant in this group, as well as other documents on the activities of this group available from the tax authority.
When conducting a challenge tax audit on the consolidated group of taxpayers, the tax authority has the right to refer to a responsible member of this group of a copy of documents that should be submitted to the tax declaration on the income tax on the consolidated group of taxpayers in accordance with Chapter 25 of this Code, including activities related other participants of the audachable group.
The necessary explanations and documents on the consolidated group of taxpayers to the tax authority represents the responsible participant in this group.
12. When conducting a challenge tax audit of the tax declaration (calculation), submitted by the taxpayer, a participant in the regional investment project, for taxes, when calculating the tax breaks provided for for participants in regional investment projects by this Code and (or) the laws of the constituent entities of the Russian Federation, the tax The authority has the right to refer to such a taxpayer and documents confirming the compliance of the implementation of the regional investment project compliance with the requirements for regional investment projects and (or) their participants established by this Code and (or) the laws of the relevant constituent entities of the Russian Federation.
13. Cameral tax audit of the calculation of insurance premiums, in which the costs of paying insurance support for compulsory social insurance in case of temporary disability and due to motherhood is carried out taking into account the provisions established by Chapter 34 of this Code.
