How to write an explanation to the tax audit. Objections on the act of tax audit

results tax audit with documents reflected in the act - the document, on the basis of which the head of the IFTS decides on the involvement of an enterprise and an official to tax liability. At the end of the inspection, the act of an act is awarded to the taxpayer. Objections to the result of the act of an enterprise are in the IFTS in writing. The facts presented in the document may affect the decision taken on the act. In the article, we will tell about objections to the act of field tax audit, let us give examples of documents.

Test term and objection

The deadline for submission of objections is determined from the day next after the date of the presentation of the act personally or on the seventh day upon receipt by mail.

The foundations of disagreement with the act

Competently compiled objections and reasonable arguments contribute to the decision to cancel or decrease the sanctions. A tax pay can express disagreement with an act or part of it in relation to:

• Non-compliance with the actual enterprise data specified in the act of provisions tax legislation. In some cases, the facts of economic activity are incorrectly interpreted by the inspector.
• Check procedures. Disorders of the procedural order are found, but extremely rare. To make a decision, the violation of the procedure does not affect. Cancellation is carried out in court.
• Nautical data. In the materials of the act, the incomplete amount is given.
• Arithmetic calculations inspectors. Errors may occur during calculations of penalties, fine and when determining the magnitude of arrears, taking into account the overpayment.

The taxpayer is not obliged to confirm the documents put forward by the arguments. In the form of evidence, the documents confirming the information specified in objections can be applied in the form of proof.

The procedure for presenting objections to the act

Objections on the act are represented directly into the territorial separation of the IFSN, which carries out verification. The head of the enterprise or his representative is entitled to submit a document personally through the office or by mail. Read also Article: → ". When sending a letter, mail takes into account the shipment period ( paragraph 5 of Art. 100 NK RF). Special attention It is paid to applications, when submitting the requirements of Art. 93 NK RF:

• Documents on paper must be presented in the form of certified copies. Forms are assigned to the head of the organization (IP) with a certificate of signature to print.
• The sheets of duplicate represented are subject to numbering and firmware.
• Documents B. electronic form Referred to EDS.

The enterprise that has not submitted objections has the right to participate in the discussion of the Act data and make explanations in oral form with fixation in the Protocol ( p.4 art. 101 NK RF).

Composition of data as part of objections

There is no form for presenting objections. In the document, you must specify the data on the recipient, the applicant and the subject of disagreement. It is allowed to use the company's branded blanks.

When drawing up a document, it is necessary to be guided by the rules of the business letter.

Sample of filling out objections

Head of the IFNS № 5529

Victorova M.P.

From Stroytex LLC,

Inn 5529015690/552901001,

OGRN 2135529170201,

omsk, ul. Pavlova, D.8.

tel. 237-15-12

Objections

on the act of an on-site tax audit

STROYTEKS LLC № 325 dated 09.07.2016

Tax Inspectorate No. 5529 In the period from 10.03.2016 to 10.05.2016, a check was conducted by the exit nature of Stroytex LLC. Act No. 325 dated 09.07.2016, compiled according to the results of the inspection, received by the director of Stroytex LLC 07/10/2016.

In accordance with the right granted by Art. 100 Tax Code of the Russian Federation, we present our objections on the ACT number 325 of 09.07.2016 (hereinafter - the act).

According to paragraph 3.5 of the act, in the course of the inspection, the inspection found the fact of unauthorized use of VAT deductions in the 3rd quarter of 2014, which caused a tax non-payment of 125,700 rubles. The amount of VAT was put up with the counterparty LLC "Vesti" in the invoice No. 266 of 12.08.2014 for the supply of movable equipment "Loader". The basis of the unusualness of the use of deduction The inspection considered the actual use of technology in the specified period due to the lack of a driver.

We believe that there is no tax legislation. The eligibility of inclusion tax deduction The amount of tax in the amount of 125,700 rubles is based on positions:

1. Documents received from the Supplier meet the requirements of the use of deduction in accordance with Art. 172 Tax Code.
2. The main remedy is registered (Act of IEC-1 No. 25 of September 10, 2014 is attached).
3. The acquisition of technology is carried out for use in activities taxable VAT. Order of acceptance of the driver of Vladimirov P.P. and employment contract No. 28 of 01.10.2014 are attached.

We ask to consider objections and decide on the refusal to bring to tax liability to the non-affordability of the use of VAT deductions in the amount of 125,700 rubles in invoice No. 266 of 12.08.2014.

Director of Stroytex LLC Smirnov K.N.

Term of consideration of objections

In determining the term for consideration of materials of the act and the objections of the taxpayer, periods are taken into account:

• Consideration is carried out within 10 days from the date of the deadline established to make objections.
• The term is calculated in the working days.
• When appropriate in-depth events, a period of 10 days is counted since the end of the in-depth events.
• The period can be increased within a month.

The presence of the taxpayer at consideration

One of the important conditions for the legality of the control of the control is the invitation to the taxpayer for consideration of the test materials. Call is carried out in the form of a written notice. In the absence of a challenge, the decision on the act may be canceled on a formal basis in order of trial.

As a representative of the enterprise, a head or other person with power of attorney to be present in the consideration of materials and provide explanations on emerging issues.

Differences of objections in various types of taxes

When drawing up objections, the norms set for each type of taxes are taken into account.

Depending on the type of tax, the list of rendered acquisitions is distinguished.

Errors in drawing up objection

In the process of presenting arguments on disagreement with an act of verification, it is necessary to avoid errors of compilation:

• The lack of data in the document to consider the position of the taxpayer. The grounds for objections should be argued.
• Deviation from the rules for writing a business letter. In circulation unacceptable emotional attacks and arguments that do not have guidance on legislative acts or evidence.
• Violation installed deadlines representation. When submitting objections later, the certificate of consideration is made without acceptance of the protesting data.

The enterprise, who does not have time to submit the claims to the period established by the legislation, should contact the IFX with a request to transfer the period on the basis of good evidence. About the intention to protest the result must be notified in advance. Appeal is made before the deadline for submitting objections.

Answers to common questions about drawing up a tax audit act

Question number 1. Does the application of objections on the act, if an enterprise intends to protest acts of the act in court?

The submission of objections is part of the pre-trial procedure for challenging the provisions of the audit act ( art. 148 APC RF). Legislation does not prohibit challenging in court without pre-trial events. However, there are precedent decisions of arbitration courts not in favor of enterprises in the absence of claims at the pre-trial stage.

Question number 2. Is it possible to refuse to sign an act of verification in the form of a protest?

Refusal to sign an act at the turnout in IFTS does not entail for the inspector of procedural consequences. In a place intended for the signature, an entry is recorded: "From the signature of the act _____ refused." The record is assigned to the signatures of witnesses. The instance is sent by mail, what is being recorded on the inspection act.

Question number 3. Is the right enterprise depends to submit objections to the act from the fact of its signing?

The taxpayer has the right to submit objections regardless of the signing of an act or refusal.

Question number 4. Is it possible to ask for a decrease in sanctions when considering the materials of the act?

The amounts of fines imposed on the enterprise can be reduced if there are mitigating circumstances, which can be declared on the protocol. Among the softening circumstances can be indicated on the absence of previously disorders, intent, confession of guilt, good faith. Additionally, the value can be reduced administrative fine to an official in the presence of a plug in the Administrative Code.

Question number 5. Is it possible to specify in the act about the intention of objections?

It is possible, in a number of tax inspections, it is proposed to indicate in disagreement and the intention to challenge the result.

The first document from which the taxpayer can learn about the results of the tax audit - is act (on-site / cameral) tax audit. In case of disagreement with the conclusions and circumstances set forth with the tax authorities in this document, the taxpayer has the right to submit his written objections.

Representation of objections to the tax audit act is the right or obligation of the taxpayer?

tax code RF does not contain normsSupporting the taxpayer to submit their written objections to the tax (cameral / outbound) audit. Consequently, you can not represent your objections in tax authority. Wherein failure to submit objections at all does not mean your consent with the claims of tax. You will be able to submit your explanations and objections in the course of further consideration of the tax audit materials, as well as in the process of appealing the final decision on the results of the tax audit.

When is the presentation of objections to the tax audit certificate?

If you do not agree with the conclusions and circumstances set forth in the tax audit act and intend to defend their position in front of the head of the tax authority (his deputy) and in court, then submit their written objections yet it is advisable.

Written objections to the act of tax audit - enough effective method identify your position in tax dispute and demonstrate to the tax authorities:

- Your awareness is that the charges are not based on the norms of law and / or are not confirmed / not sufficiently confirmed by the actual circumstances of the case;

- Willingness to defend its position, including in court.

Therefore, when considering the tax audit materials in the tax authority, the tax audit certificate can play a positive role for the taxpayer.

What is the procedure and deadline for submitting objections to the act of tax audit?

Objections to the act of tax audit are submitted in writing (clause 6 of Article 100 of the Tax Code of the Russian Federation). The taxpayer has the right to make objections in arbitrary form, since the Tax Code of the Russian Federation does not contain the requirements for the design and content of objections to the certificate audit.

Term for submitting objections - 1 month (for acts of verification obtained before 07/24/13 - 15 working days) From the date of receipt of the instance of an act of a challenge check / on-site tax audit. At the same time, the term for representing objections is calculated from the day following the day when you received an act of a challenge check.

Written objections to the act of tax audit (in duplicate) must be submitted to the tax authority that will consider the testing materials. At the same time, it is not recommended to send objections by mail (although there is such right at the taxpayer), since the tax authorities can simply do not have time to receive them until the consideration of the tax audit materials.

Note! In the objections to the act, it is advisable to bring only those circumstances and arguments that refute the claims of the tax authorities in essentially. Objections should be applied properly certified copies of documents confirming your arguments.

Practice shows that in objections to the tax audit certificate should not describe the formal violations of the procedure for conducting the camera / exit Check (for example, the validity period, interrogation procedures, etc.) or registration of an audit act. With such remarks, influence the decision of the tax authorities essentially it is unlikely to succeed. However, the procedural violations you specified in objections can be successfully eliminated by officials. tax Inspection By the time of consideration of the case on the merits. In this case, you can lose an additional argument to challenge the decision on the results of the inspection in the higher tax authority or in court.

The tax service told how taxpayers' objections are considered on tax audit acts (information FTS).

Tax authority acts

The results of certain actions (tax audits, the detection of facts of tax offenses) the tax authority accompanies the execution of the act, which is awarded to the taxpayer.

* Act is awarded to the verified person under the signature or sent by mail by registered letter within five working days from the date of drawing up Act ( pP. 1 p. 3, paragraph 5 of Art. 100 NK RF). As a rule, together with the act, the notice of the time and place of consideration of the materials of the tax audit is available.

** With the exception of tax offenses, the detection of which is considered in the manner prescribed art. 101.NK RF.(p. 1 Art. 101.4.).

*** Act is awarded a person committed tax offense, under the signature or transmitted by another way, testifying to the date of its receipt. If the specified person evades the acquisition of an act, the appropriate mark of the tax authority is made in the act ( p. 1 Art. 101.4 NK RF) And the act is sent to this person by mail by registered letter ( p. 4 art. 101.4.). The date of delivery of an act sent by mail by registered letter is considered the sixth day counting from the date of its dispatch.

Feed objections

The taxpayer may not agree:

With conclusions, suggestions, any facts set forth controllers in the act ( p. 6 art. 100, paragraph 5 of Art. 101.4.);

With the results of additional tax control measures ( § 6.1 of Art. 101 NK RF).

Then he is entitled to submit objections: in writing Contact the tax authority.

Written objections on the act, the results of additional measures of tax control can be represented as a whole or in certain provisions (in part). The Appendix to the FNS information provides a form of objections to the tax audit.

TO written objections The taxpayer has the right to attach documents confirming the validity of its objections (their certified copies). However, it's not too late to do this and during the appearance of an act, as well as the results of additional tax control events. Then the oral explanations are given.

On the submission of objections, the taxpayer is given a certain period of time.

Objections are submitted (personally or via a representative) to the Office of the Tax Authority or the Document Reception Window, but you can use the postal shipment.

Legal representatives are representatives of the organization by law or on the basis of constituent documents ( art. 27 NK RF); Authorized representatives - representatives acting on the basis of power of attorney ( art. 29 NK RF).

Procedure for submitting objections to tax audit acts

The FNF information focuses on the procedure for submitting objections to tax audit acts. Such objections are sent (personally or through the representative) to the tax authority that has accounted for the act.

The number, address and details of your tax inspection can be found using the address and payment details of your inspection.

Consideration of objections

Objections to the act are discussed in the following order:

Before consideration of the tax audit materials on the merits, the tax authority should ( p. 3 art. 101 NK RF):

Announce who considers the case and materials of which tax audit are subject to consideration;

Establish the fact of the appearance of persons invited to participate in consideration;

In the event of the participation of the representative of the person in respect of which the tax audit was conducted, check the powers of this representative;

Clarify to persons participating in the review procedure, their rights and obligations ( art. 21., 23 NK RF);

To make a decision on postponement of the consideration of tax audit materials in the event of a person's failure to appear, whose participation is necessary for consideration.

The result of the consideration of the tax audit materials will be one of the following decisions:

On the conduct of additional activities of tax control ( p. 6 art. 101 NK RF);

On bringing to responsibility for tax offense ( p. 7 tbsp. 101 NK RF);

On refusal to be liable for tax offense ( p. 7 tbsp. 101 NK RF);

On attracting a person responsible for the tax offense ( paragraph 8 of Art. 101.4 NK RF);

On refusal to attract a person responsible for the tax offense ( paragraph 8 of Art. 101.4 NK RF).

It happens that the results of the tax audit reflected in the relevant acts, according to the leaders of the company's checked, are not always legitimate, and the documents submitted are not adopted by the inspector to attention. In this case, it is necessary to make a protocol of disagreements to the act of verification. , or, as it is also customary to call this document, an objection to the act of tax audit. No cardinal differences between the disagreement protocol and objections do not exist, since the law has not been established mandatory use One of these items nor a typical form of a document. Therefore, the expression of disagreement with the conclusions presented in the acts of tax audits is equally true to name any of these names. What time frame can be submitted a protocol of disagreements to the IFTS, how to issue and what nuances to take into account, learn from this publication.

Design and content of the document

Despite the fact that the protocol is drawn up in arbitrary form, common sense requires that in the document there are quite convincing arguments and evidence, supported by competently decorated documents and relevant legislative standards. It is required to structure the text of the objections by constituting the document by analogy with the act of verification, i.e., combine all the information in three main blocks:

• introductory (general), which provides information about the actual verification, number and date of the act, period;
• descriptive, revealing the essence of questions that have become a basis for compiling objections. In this block, all the arguments of the company's verifiable company should be thoroughly set out. Note that the compilation of the protocol is preceded by the scrupulous operation of the enterprise to disrupt all violations marked by the IFNS inspector, since, making such a document as a disagreement protocol to the act of verification (sample below), it should be accurately to know which violations of the company were indeed admitted, and which are not allowed or speculation verifying. Justify the company's arguments, referring to the relevant laws, clarification of the Ministry of Finance or FTS, as well as the existing judicial practice.

If you are able to recreate missing documents or correcting the shortcomings, which in the act we are talking, you should restore them and submit together with objections. If inaccuracies are detected in the validation certificates or distorted assessment economic operationsThese facts are also indicated. All controversial issues are better grouped in 2 categories - violations of the actual verification procedure or substantive law.

If challenging concerns only the audit issues, the head of the IFTS can make a decision on the implementation of additional controlling measures aimed at eliminating procedural omissions. As a rule, these violations do not affect the financial position of the organization, and few of them draw up objections to such a matter. Companies better do focus on violations on the merits of the inspection, since the company has the right to attract the decision to tax liability only in the volume that challenged in the higher tax authority;

• resolute, i.e., the summary of the amount of detached taxes, with which the organization does not agree and offering a certain algorithm. In addition, you should ask the IFTS to notify the company about the day and time parsing the disagreement protocol, so as not to give a reason to the tax authorities to consider the document without the knowledge of the enterprise.

If documents (copies) are applied to objections, their quantity should be mentioned in the "Seating" string. All copies are assigned to the authorized representative of the company and seal.

Objections to the Act of Tax Check: Term

Being a written appeal to the IFTS, notifying disagreement in certain points with an act of revision, objections to the acting tax audit may be represented in the office of the territorial IFNS or shipped by mail. This can be done within 1 month, after receiving the act (paragraph 6 of Art. 100 of the Russian Federation). Unified form This document does not exist, but the FNS has developed a very convenient option. « Objections on the act of tax audit ».

It should be noted that the form presented is suitable for presenting objections to any status of tax checks conducted - cameral or exit. Companies often develop the form of a document, changing it, depending on the violations marked in the act. We offer another, frequently found document.

Sample Objections on the act of field check

An objection to the act of an outbound tax audit, the sample of which is presented, contains 2 blocks - general and descriptive. The operative part is filled, based on the information in the previous, describing the controversial positions of the act.

What to expect after the transfer of objections to the IFTS

The end of the term provided by the law on the design and transmission of objections (1 month from the date of receipt of the act) is the beginning of the ten-day period, when the head of the Federal District Disagreements should be considered, and the decision was made to attract the taxpayer to tax liability or their arguments were made.