What is a challenge check in the tax service. Regulations for tax audits

Camera tax audit - This is one of the most common types of audit, which is carried out by the tax service. It takes place in relation to absolutely all taxpayers. What are the features of this procedure? What do you need to know the taxpayer?

What is a tax audit?

Everyone knows that mainstreaming business is almost always accompanied by risks for the entrepreneur. Tax inspection often carries out the audits of organizations.

Tax verification is called a specific form of control, which is carried out both on the road and in cameral conditions. It is conducted by Officials of the FTS in order to control the compliance of the Russian tax legislation. Not only the taxpayers themselves can be checked, but also tax agents and persons paying various fees.

Cameral check: Definition of the term

Cameral tax check is a form of audit FTS. In its course, declarations and accounting reporting are checked, which were submitted as individual entrepreneurs and organizations. The distinctive feature of the cameral checks is that they do not require direct departure tax Inspection.

Cameral tax check is carried out by an inspector. The list of verifiable documentation includes the tax declarations filed earlier, estimated operations According to advance payments, various references and applications. Thus, all documentation regarding the accrual and payment of taxes is analyzed. Cameral tax audit report compiled in paper or in electronic format. Organizations in the state of which are more than 100 employees, since 2008, reporting in electronic form.

Objective, tasks

Cameral tax audit is carried out in order to:

• Control over the observance of the Tax Code of the Russian Federation.
• Detecting the amount of unpaid or redeemed partially tax fees According to current disorders.
• Recovery of unpaid or rejected partially debt to tax authorities.
• Attracting the violator to tax or administrative responsibility.
• Preparation of information to ensure the rational selection of taxpayers for field checks.
• Check the legitimate use of benefits and deductions.

To achieve these goals, a number of tasks have been delivered to the tax inspectorate:

• Checking the correctness of accounting reporting.
• Counting indicators for taxes that are listed in the state treasury.
• Monitoring the timeliness of the provision of tax inspectorate calculations.
• Detection of distorted information in the reporting documents.
• Check the consistency of values \u200b\u200bin accounting and tax reports.
• Identification of facts of violations of tax discipline.

The legislative framework

Cameral tax audit is a form of audit of the FNS, conducted on the basis of the current NK of the Russian Federation. Information on the procedure and rules for its implementation is contained in 31, 87 and 88 articles of tax legislation.

Requirements for documents

On the basis of the documentation received from the organization, a challenge tax check is carried out. Documents may be additionally requested. tax inspectors. The amount of document package is usually quite solid. Therefore, there are often issues related to the need to assign all documentation, rather than individual copies.

A certified copy must fully transmit all the information reflected in the Genuine Document. The tax legislation does not provide for the rules for providing certified copies to the FNS bodies. Therefore, it can be assigned both separate sheets and multi-page folders.

Some requirements are presented to the stakes of documentation:

• The text must read freely.
• When studying the folder, the possibility of its mechanical destruction should not occur.
• The possibility of free copying of each piece must be provided.
• All sheets should be numbered, and the total number of them is indicated.

The tax inspectorate is provided with the accompanying letter.

Terms of desk tax audit

Article 88 of tax legislation establishes general rules Cameral checks. According to this article, the verification of the documents provided by the taxpayer should be carried out by inspectors within 90 days from the date of submission of the Declaration and the latest reports confirming their correctness and legitimacy. Sometimes there are situations where the 90-day period begin to count off the date of the tax authority of the documentation or from the moment the decision to conduct a check. However, such actions of the Tax Inspectorate are considered illegal and may be challenged in the Arbitration Court. If inspectors identified the fact of violations of tax legislation, they appeal. For submission of the claim allocated a 6-month period. If this period is overlooked, penalties cannot be applied to the violator.

Risk criteria

If in the activities of an individual entrepreneur or individual The fact of violations of tax legislation was identified according to the results of the camera check, the tax inspectorate is entitled to accrue fines, penalties, surcharges. Penalties can be accrued for the following actions:

• Evasion from tax payments in the amount of 20% of unpaid funds.
• Failure to feed tax Declaration and accounting documents.
• Others administrative offenses (The size of penalties is 500 rubles).

If the entrepreneur or enterprise management hid significant tax authorities money sumsThey face criminal liability.

Order of conduct

Formally B. Tax Code Separate steps of cameral checks are not allocated. However, on the basis of 88-101 articles, the whole process can be logically divided into 4 stages.

1. Receive the documentation from the taxpayer.
2. Organization and conducting desk check.
3. Registration of results.
4. Analysis of the results obtained, submitting a final decision.

At the first stage, the tax inspectorate checks the availability of all necessary documentation, which should be attached to the declaration or calculations under the law. When the reporting is confirmed, the verification procedure itself is launched.

If the tax declaration has declared benefits, the FTS will ask from the payer documents confirming the legality of their application. Further, the challenge tax audit on VAT, the inspection has the right to recruit the documents confirming the right to apply these benefits. If the declaration contains a number of errors, or data in it contradict each other or disagree with the information received by the tax inspectorate, the FTS informs about this entrepreneur or the organization and asks to make appropriate changes. The taxpayer is obliged to submit documents on request of the FTS within 5 days.

After this phase, the verification results are issued. If violations of legislation have been identified, the corresponding act is drawn up. If there was no facts of violation, the inspector puts a mark on the challenge check in the tax return.

Cameal and exit tax checks: differences

There are two types of tax checks - cameral and exit. Unlike cameral checks, the exit are carried out on the basis of 89 of the Tax Code. What are their main differences?

Cameral checks are carried out on the basis of 88 Articles of the Tax Code of the Russian Federation, as mentioned above. They are engaged in the department of cameral checks of the FTS. They are held on the basis of each downtime document or declaration. At the same time, the taxpayer itself is not informed about this procedure, no special permission of the inspection manager is not required. The term of the procedure is 3 months, within 5 days, at the request of the tax inspectorate, changes may be made to the Declaration. The audit act is made only in the event of disorders.

Exit checks are conducted selectively for different reporting periods and various types taxes. The place of procedure is either on the territory of the taxpayer, or at his request in the FNS department. To start the procedure, the authorization of the head of the tax inspectorate is required. The taxpayer itself must be notified of the inspection. The test term can be from 2 to 6 months, and frequency - no more than 2 times a year. On the end of the procedure, the taxpayer is issued a certificate of events held, the act is drawn up and the decision is made regardless of whether violations were identified or not.

results

If errors and inaccuracies are found in the Declaration and inaccuracies, the service inspector is obliged to inform the taxpayer in the three-day period. Also, the inspector will require some changes and documents. The deadline for making changes is no more than 5 working days. This applies to situations where the errors in the declaration caused no taxes.

When detecting the fact of non-commission, the inspector makes a decision in a 10-day period to attract an organization or entrepreneur to justice. Additionally, the tax inspection is given 10 days to send notifications about the payment of fines, penalties, making changes to the documents.

Tax legislation has some discrepancies regarding the issues of drawing up an act. Supreme Court Russian Federation She sticks to the position that there is no direct need. The arbitration courts believe that the decision of the cameral tax audit must be documented, otherwise the rights of taxpayers are violated. Therefore, with payment of fines you can not rush if the act was not compiled.

In order to successfully pass a desk tax audit, it is necessary to clearly comply with the deadlines for the delivery of reporting documents and declarations and to respond to the requests of the FTS. When conducting inspections, a mathematical model of the taxpayer is drawn up, which takes into account the scope of the enterprise, turnover, financial operations. It is often compiled and the so-called portrait, which reflects information on the nature and size of the taxes paid, the observance of the deadlines, was reimbursed by VAT. Legal formalities are checked - whether all the necessary documentation is available, which banks interact with the organization, whether it exhibits non-reported activities. FTS has long developed a system of identifying one-day firms for a number of signs. It is almost impossible to learn about the cameral checks in advance.

Cameral tax check is one of inalienable parts business. Taxpayers are always under the control of FTS. Checks can always have and negative consequencesTherefore, the organization should clearly comply with Russian legislation.

Tax audits are one of the most effective tools for monitoring the process of paying taxes and execution by the taxpayer of other duties assigned to it by law.

What is a Cameral Tax Check?

The tax audit is a set of special techniques that apply to the tax authority to establish the reliability and legality of accounting for taxation facilities, the procedure for paying taxes, fees in reports, documents, accounting balances etc. In the course of such an audit, financial and economic operations of individuals or organizations that are associated with the accrual or payment of taxes are being studied. They are classified on the basis of the nature and objective objectives: depending on the material on the basis of which the inspection is carried out, its volume, the degree of data coverage, inclusion in the plan. Also, depending on the place of checking and its depth, it can be exit or desk. The last form provides that control is carried out at the location tax author, based on documents provided by the taxpayer or his agent, which are grounds for calculating and paying tax. If necessary, it may be necessary to provide additional information.

Goals and objectives

The main purpose of the challenge tax check is to monitor compliance with tax laws and tax agents, taxpayers, fees payers. But it cannot take place if a special declaration is filed according to the FZN 140-FZ "On voluntary declaration by individuals of assets and accounts (deposits) in banks and amending legislative acts Russian Federation". Cameal check is carried out to identify and prevent tax offenses, collecting the amounts of unpaid and partially paid taxes to attract perpetrators to liability for tax crimes or preparation of materials to ensure the rational selection of taxpayers for exit tax audits.

When is it held?

Cameral check can be carried out both in relation to the organization and relative to the individual. This is one of the forms of the current tax controlwhich allows you to quickly identify and react to violations. Its initiate authorized tax official officials without special permission and departure to the taxpayer, but strictly as part of their official duties. The base for cameral inspection becomes the submission of the tax return to the IFTS. If the taxpayer submits additional documents attached to the declaration, then the term is calculated from the date of their provision.

Cameral tax audit procedure

The procedure for holding a challenge tax audit is clearly established by law. At the first stage, tax service employees contribute to automated information system Tax Tax Declarations or Calculations provided by the taxpayer in paper or electronic form. If necessary, error protocols are formed, reconciliated control ratios According to the reporting. Also verified the correctness of the details established by regulatory legal acts, the timeliness of submission of documents, the availability of corrections, filling out reporting in a foreign language.

At the next stage there may be two options for the development of events:

1. The bases for the in-depth cameras were not detected;
2. Causes for in-depth check are:
   • the presence of errors, contradictions, inconsistencies of the declaration or another tax document;
   • benefits are declared, the amount of VAT to reimbursement;
   • submitted tax reporting related to use natural resources, etc.

In the third stage, tax control activities can be carried out, for example, the recovery of additional documents and information from the taxpayer or third parties, the appointment of examination, interrogation of witnesses, recess, inspection of premises, etc. (or require no later than 5 business days to provide explanations and (or) to file a refined declaration). In the process of cameral checks are used informational resources Various levels: EGRN, ENGINUL, CATALOQUE credit organizations, JRIP, FSS, information from the Bank of Russia, monitoring banks, FIU, etc.

Then the results are issued. If there are no violations of tax legislation, the act of a challenge tax audit does not compile and the decision on the basis of its conduct is not made. Otherwise, it is issued within 10 working days after it. Not later than 5 working days from the date of the compilation of this document, the taxpayer should hand the certificate verification act. If he does not agree with his provisions, then within 15 business days it is necessary to issue its objections.

In any case, the following stage will considerse the materials. This process may not exceed 25 days from the date of receipt of the act (if necessary, the extension of the period is to 1 month). Then send a notice of consideration of the materials of the cameral check. In the process, the head of the inspection announces materials, checks the appeal of invited persons, certifies in authority, explains to those present by their rights and obligations, after - the investigation of materials is being investigated. If the taxpayer or the person whose participation is necessary, will not appear, will affect the deposition of this procedure. When in the materials there will be not enough information for the decision, approve the attraction of an expert, a specialist, a witness or carrying out additional measures of tax control.

Also, at this stage, the inspection has the right to issue a decision on postponing the consideration of materials or the extension of this period and eventually launch the re-consideration procedure. Only then will be made the final decision on the cameral check. If information is enough, the Commission may still assign a re-consideration or immediately make a final decision - to bring to responsibility or refusal to attract. Not later than 5 days after the results of the results, the taxpayer should be given a decision on the results of the cameral check. He agrees with his provisions, otherwise, has the right to appeal the decision. As a result, the petition will be satisfied or it will still come into force, and will have to pay the specified amount of taxes, penalties, fines, fulfill other requirements (Art. 45-48 of the Tax Code of the Russian Federation). If desired, this decision can be appealed in a higher tax authority on appeal or in court.

Cameral tax audit period

The deadline for a challenge tax audit may not exceed 3 months from the date following the day of the provision of tax documentation (if there are no legislation in a specific situation). In the absence of errors, the term may be less. You can monitor the process on the FTS website in the "Personal Account".

Council: The tax code does not provide for the possibility of official extension of the score period, and at the end of this period it is automatically calculated, although the allocated time is not always enough for a complete set of control measures, especially if they concern VAT checks. But according to the position of the Presidium of the Supreme Arbitration Court, the end of its term is not an obstacle to the establishment of non-payment of taxes and measures for forced recovery.

Consequences of camera check

If there were no violations during cameras, the inspector signs the declaration and puts the date, which means the end of the inspection. The act is made only in case of detection of problems (within 10 days). Not later than 5 days after its creation, the document is transferred to the taxpayer. You can refute the results until the time has expired from the date of delivery. Objections are obliged to learn in 10 days and make a decision - to agree with the arguments provided or to approve penalties: a fine, drawing to responsibility, the rejection of the last measure.

How to challenge the results of the camera check?

If the taxpayer does not agree with the results of the challenge check, it can appeal them in a higher tax authority or court. The plaintiff needs to justify its position well, and in the presence of the fact of tightening the validity of the inspection - to prove the violation of their rights, causing damages, the causal relationship between the illegal action and losses, to require their refund (Article 35 of the Tax Code of the Russian Federation).

At first, it is necessary to appeal the decision in the tax inspection itself, which carried out a check, and only then contact above. The objection is allowed in the form of a protocol, the act of disagreements on the act of a challenge tax audit (no special form). If there is no positive result, and the plaintiff is confident in its rightness, then you should act further. The decision will turn out to appeal in court only after submitting an appropriate appeal to the higher tax authority within a month. But so far will go litigation, already approved the decision of the inspection will still have an exception - provision bank guarantee (Art. 138 NK).

Cameral and exit check - what's the difference?

Cameral checks are one of the most effective tax control forms. Thanks to them, the amounts of detachments to the budget are increasing, and, unlike exit tax checks, they take less time, not so time-consuming, can cover almost every taxpayer. But the latter reveal more tax violations.

An exit tax check is carried out at the location of the taxpayer if the declarations identified errors, inconsistencies or it is suspected of violating the procedure for calculating and paying taxes. It is considered a formal basis to be the decision of the head of the tax authority, and the inspectors in place verify the correctness of the calculation and timeliness of taxes.

Unlike cameral checks, the exit can last up to 2 months, starting from the date of the decision (if they check not the entire company, but a branch or representation - up to 30 days). In some cases, the field check is prolonged to 3-6 months: if they check large taxpayers, those who did not provide the necessary paper in time if force majeure occurred on the territory, for example, a fire, when identifying additional facts about violations. Also, at its end, except for the act make up a certificate where the subject of verification and timing is indicated. Despite the common goal, there are many differences between cameral and field checks: the subject of checks, grounds for carrying out, the need to obtain permission from the leadership, inspection of the territory during verification, draw up an act (in the case of an actual audit, the act is drawn up if the violations are not detected), Dates.

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Cameral check is one of the most effective forms of tax control. It is less costly material and allows you to cover a much larger number of taxpayers than the exit. If necessary, the results of it can be appealed in the tax inspectorate, a higher tax authority or court.

In contact with

The concept of " cameral check»Many familiar. But with details of such a procedure, few people figured out. We find out what the essence of the inspections carried out by tax structures.

Necessary information

What does "Cameral Check" mean, is the first to answer. Let us turn for clarifications to the laws of Russia.

Main definitions

Under the cameral understand the verification of the tax inspectorate, which is carried out on the basis of the available data reflected in the Declaration, which seems to payers. It does not carry out other checks of taxpayers.

Who she is held

Checks of the cameral type are carried out at the location of the tax authority on the basis of the tax declaration and documentation, which are represented by the tax fee.

The obligation to conduct cameral inspection lies on the shoulders of the authorized person of the tax inspectorate as part of his official duties.

The check is possible for 3 months from the date of the submission of documents, declarations, on the basis of which tax paid and paid. Although the law may also establish other terms.

If the error has been found in the cameral check in the completed documents or the information is contradictory, the taxpayer will be notified of this. The requirement to make adjustments on time is presented.

Conducting a desk check, the authorized person may request information from the payer, documentation, which will confirm the correct calculation of payments.

Subject check

The documentation submitted by the taxpayer is a basis for calculating and transfer tax amounts. The information of other documentation that has a tax service is also taken into account.

Cameral checks - a means of control, are correct and reliable if the information reflected in. Control is not limited to checking the numbers.

The inspector also draws attention to whether data is reliable in reports based on existing information about tax payers.

Such checks are a tool for pre-selection of payers, which will later visit the FTS with an on-site inspection.

Tasks performed

The tasks of the desk check is:

Pursued goal

Purpose:

• control whether the tax payer is complied with tax and fees;
• identify the amounts of non-listed or fully paid tax on the identified violation;
• collect the amount of unpaid or paid not fully tax on the detected violation;
• attract the culprit to the responsibility of a tax or administrative nature for the perfect violations;
• prepare information to ensure the rational selection of tax payers for conducting the tax authority;
• check whether it is legitimately used and.

Acting regulatory framework

All the answers can be found in the Tax Code () with later changes.

On the conduct of cameral checks according to Art. 88 NK. Attention should also be paid.

Features of the procedure of tax authorities

How will the tax inspection be used after the completion of the cameral check?

The tax authority shall notify the tax payer that it should produce the extra charge of the tax to the budget, and the penalty.

Depending on the subject

Tax Inspectorate, where a cameral verification of declarations and related taxpayer documents is carried out, a procedure is carried out taking into account the subject. Consider the nuances of inspections of companies, IP and citizens.

Legal entities

The company that submits to the tax authority of the explanation of the discovered error in the reporting may be an extract from the register and accounting or other documentation, which will confirm the accuracy of the information that is included in the declaration.

Authorized bodies should consider the facts presented. If and after that it will be determined that the taxpayer committed tax offenseThis includes an act of verification in accordance with.

The official of the tax authority may request additional certificates that will confirm the right to use benefits.

Documents cannot be requested if it contradicts the legislation standards. FTS can request documentation that confirms the right to deduct.

If the refined version of the declaration is presented before the cameral verification is presented, checking the first instance will be discontinued.

Will begin new check Submitted declaration. Such rules concern and tax agentIf the friend does not say in the Code.

Individuals

Tax authorities may request additional information, Documentation, which will confirm the correct calculations of taxes.

Such data should be provided by a person within 5 days (). If refused, the payer must be held responsible in accordance with.

The tax payer can be called to the FNS office to present the desired explanations. should not be compiled necessarily.

There is also a direct requirement in the laws regarding the design of cameral checks.

If the requirements for the payment of tax and penalties are not fulfilled in a timely manner, the decision will decide to recover the amount of debt in forced ().

Individual entrepreneurs

The tax audit of the IP is almost no different from the audit of the Jurlitz. The primary and cameral check of documents withdrawn. Exit checks are held.

The inspection is carried out by the location of the tax authority on the basis of submitted documents, payments for tax payments on the start of cameral checks of the tax payer are not notified.

Tax Control Events during Cameral Check

The tax authority holds the following activities:

Allocate such steps of verification:

1. Declaration is accepted and registered.
2. This follows the implementation of arithmetic and cameral control of the submitted declaration.
3. Reporting measures are being conducted.
4. Cameral check is completed. Act is compiled.

In the act reflect:

• date and number;
• FULL NAME, which was verified;
• the name of the company, the declaration of which was checked;
• registration numbers of such documents;
• list of events that have been held;
• date when checking started and ended;
• discovered offenses;
• the result of the inspection, responsibility measures.

Such an act is a tax payer for five days.

Celebration of documents

The tax authority may refer to a number of documents when conducting a cameral audit.

This is possible in this case:

Other documents are not entitled to request the tax authority.

Often emerging questions

There are a number of nuances, which should be remembered not only by authorized structures, but also payers who want to avoid errors when submitting reports in the future.

Features depending on taxation

Each organization applies a specific tax regime. At the same time, the tax management officer takes into account the features of validation of various types of taxes.

Property tax

When checking the challenge for the property tax of the organization, the tax structure adheres to the recommendations regarding the verification of the correctness of the calculation of taxation for taxes.

The inspector will pay attention to the necessary form, which is presented - check whether all calculations are carried out correctly.

Check is carried out visually. Checked:

• the presence of all details in the blanks;
• clarity of completed information;
• arithmetic calculations of the total amount of the tax;
• the validity of the use of benefits.

Self frequent violationswhich are recorded by the tax authority:

1. Lacks average annual value Property objects when removing OS to sell them.
2. Not in time is credited with TMC.
3. Not reflected in the accounting of the acquired funds.
4. Not included in the calculations of average annual indicators of the OS, which were handed over to.
5. The average annual cost of property objects on the size of poor contributions for disposal objects is incorporated.

By transport recovery

When checking the declaration, tax inspection workers will pay attention to 2 partition. The company is filled with row 050, as well as other lines as they relate to technical data about the car.

The FNS has no such information. Therefore, the inspectors will rely on the data that they have - on information about what was obtained in the traffic police department.

If the information provided is not to match, the tax representative will require technical certificate and a document confirming the registration of the car.

If such data does not match, the tax authority will turn to the traffic police. With the direct owner, difficulties will not arise - there are cars, it means you need to pay tax. And what about leasing?

In such situations, the owner pays the tax vehicle. Clarifications are contained in.

What else will the tax employees will look:

1. The inspector will also check the coefficients that are calculated by enterprises, which in the reporting period. But such transport must be owned no more than a year.
2. The rates used in the calculation are revised. In the event of a controversial situation, it is worth relying on norms ().
3. The correctness of the tax rate from the metric unit into horsepower is checked. The rules of paragraph 19 are adhered to the recommendation of the Government adopted.

On income tax

Profit tax is checked by the tax service, based on 2 stages:

• verification of data reflected in the declaration;
• economic analysis of the declaration.

The first stage has such directions:

The second stage includes:

In case challenge check for income tax, the tax service will rely on the provisions.

It is worth remembering these features:

1. When filling in the declaration manually, check if there is no arithmetic error, and whether the amounts of sheet 02 and the application to such a sheet correspond to. If the filling is automatically carried out, such checks are not conducted.
2. With the statement of benefits, be prepared to give explanations on the progress of the tax base or bet.
3. When checking profits (income tax), the income is reflected in.

Questions may arise:

Focus on the tax declaration

Check is carried out on the basis of the Declaration. If the tax payer does not submit such a document, then the verification cannot be carried out on the basis of those information that are available at the tax authority ().

Accordingly, the missing amount of tax, penalties cannot be accrued. But responsibility will not be avoided if the laws are violated.

The decision to measure the punishment will be made on the basis of other documents that will present a counterparty, bank, the customs service.

Video: Exit or desk check What is the difference?

To begin with a desk check, you do not need to receive permits from the tax authority or tax payer.

Notification of the beginning of the procedure will not be sent. Checking is carried out for 3 months after submission of the declaration.

If they are found in the declaration of inaccuracies, errors, the explanations in accordance with the tax fee can be requested.

If violations are not detected, the tax check is completed. If there are such:

• for 10 days, an act of verification will be drawn up according to Art. 100 NK;
• over the next 5 days, such a document is awarded a tax payer;
• the payer has the right to grant an objection within a month;
• over the course of 10 days, objections are considered and the decision is made.
• it is carried out by solving the tax structure, the field check or is appointed a penalty for violations.

If reuse

There are no rules in the Tax Code that allow you to conduct a desk check of one declaration twice. Exception - submission of the refined declaration.

Only checking in this case is not considered repeated. Indirect confirmation of such a position is contained in.

The updated declaration is represented by a company or saline if errors or inaccuracies are detected in the values \u200b\u200bin the document

Nuances when closing IP

The tax service can carry out tax audits and after the IP stopped conducting activities, and is removed from registration in authorized structures.

The period of the taxpayer's activity covered by a desk check is drawn up 3 years after the activity has been terminated.

Persons are removed from accounting how individual entrepreneursBut are registered as individuals. Such checks are not carried out so often.

Tax inspection may be interested in those entrepreneurs regarding the activities of which many issues arose.

Although it is possible to conduct inspection and accidentally selected people. It is for this reason that keep documents even after closing the enterprise.

Cameral check is a check conducted by the tax service in the walls of the FTS. So, all documentary information will be taken into account, which is represented by a tax payer or other persons.

If you are still compiled and observed in the preparation of the declaration legislative provisions, then you do not have to worry.

Checking terrible to those who are negligent or deliberately makes mistakes during the calculations, unders tax basewithout having reason to reason.

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The Federal Tax Service (hereinafter - the FNS) monitors, conducting documentary exit, counter and cameral checks. The most common is the one that is carried out without preventing the payer, on the basis of the reporting submitted, exclusively in the premises of the FTS. The taxpayer cannot know when such an event began, and whether it was carried out at all. According to the Tax Code of the Russian Federation (NK of the Russian Federation), this is a desk check.

What is a challenge tax check

The right to conduct inspections by regulatory authorities was fixed by Art. 31 NK RF. Art. 87 of the Tax Code determines which audit measures can be carried out by the FTS. Determination of reconciliation, goals, rules, procedure for holding a challenge tax audit - the norms of Art. 88 Tax Code. According to this article, the audit is subject to the entire reporting of the taxpayer - legal, individual or tax agent.

Cameral Tax Verification - reconciliation reporting data for arithmetic and methodological errors. Exercised by the inspector administering the tax on which it is handed over. It is carried out without the warning of the payer, does not require a mandatory decision of the head of the FNS, as with a documentary audit. Implemented exclusively in the premises of the control.

In case of desk audit, the inspector checks reporting periodFor which the declaration is filed. If an official when conducting a check, reveals the unreliability of declared data, it is entitled to demand additional documents confirming or refutable reporting amounts. Documents must be provided throughout the five-day period.

The purpose of the challenge tax audit

The actions of the regulatory authorities carried out under current legislation have a number of goals. For cameral control it is:

• monitoring compliance with tax legislation;
• audit of completeness of recovery on violations detected by the taxpayer independently or according to the results of the exit audit;
• control over the completeness of the accrual and payment of taxes (fees) for current payments;
• attracting a taxpayer, evading the completeness of the declaration of income amounts, responsibility of the relevant form (administrative or criminal);
• determining the risks of the specific taxpayer as a mechanism for selecting a payer for conducting departures;
• completeness and legitimacy of the claimed amount of tax breaks or VAT deductions.

Cameral Tax Check Tasks

Conducting an audit of the reporting of the payer pursues a number of tasks, a clear list of which NC of the Russian Federation has not been identified or the other regulatory document. Analyzing the work of controlling departments, the following tasks can be distinguished:

• identifying errors, unreliable information on declarations;
• counting the completeness of taxation of taxes for transfer to the treasury of the Russian Federation, compliance with the payment discipline;
• analysis of the completeness of the package, the timeliness of the reporting;
• comparison of reporting data, FTS databases and accounting documentation payer;
• analysis of accounting documentation for compliance with the reporting amounts of income amounts.

The order and timing of the cameral check

Reporting filed by the controlling body must be delivered within 90 days from the date of filing. The validity period of the cameral check cannot be extended on the basis of submission of additional documents, explanations or clarifications. If the payer passed the Declaration on VAT, for example, January 20, then reconciliation will be held no later than 20 April.

The duties of the notification of the taxpayer about the start of inspection from the tax authorities do not have the need to adopt a special decision on such starts. The audit itself passes in the placement of the FNS authority, directly using databases and specialized programs. After the audit on which the violations were not detected, the act is not compiled. The end of such inspection is accompanied by an affixation of the check mark in the database, the payer may not know whether the reporting is checked.

After detecting violations on the results of reconciliation, the inspector sends a letter to the audience to explain the details and / or provide documents on the requested operations that contradict the norms of current legislation. The answer, if necessary, with a package of documents, is sent by mail or is provided to another method provided by the law no later than 5 days from the date of receipt of the FNS requirement. Similar period and to submit a refined declaration.

A challenge request for additional documents or written explanations cannot be sent later than three months after the declaration is submitted. Employee FTS can compile an individual for each payer list necessary documentsin which references may be included, expense reports, TTN, acts of reception and transmission, etc.

Additional documents provided by the controlling authority must be certified properly. The requirements for the assurance of documents separately or the package are absent. Documents must be appropriate quality, easily readable, contain the necessary information for inspection. Requirements regarding the mandatory compilation of issues of documents are not provided by law.

The period for which the declaration is filed can be checked twice. The first time - cameral, second - with documentary audit. The reporting audit for a certain period is not a basis for skipping this period with a planned audit. Conversely, carrying out a scheduled or unscheduled documentary audit for the period gives the right to not check the declaration of cards.

How the test results are issued

Requirements for checking inspections are defined by Art. 100 Tax Code. Only related to the cases for which violations and the ACT have identified information on the contradictions of legislation with the data of the declarations. The design of the results of the cameral check is made by the same official of the FTS, which carried out reconciliation, the so-called entrepreneurs in circles - the administrator.

The act will contain information on reporting inconsistencies, contradictions with accounting documents. Errors are described on items, each violation separately. In the conclusions of the act of violation, they are summarized on each individual article of the Tax Code of the Russian Federation or the Civil Code of the Russian Federation, with the obligatory indication of the amount and the period where the contradictions are revealed. The act is drawn up no later than 10 working days after the end of the audit. For 5 days after the compilation of the tax audit, a certificate person of the organization (entrepreneur) is a personally or sent by mail with a notice of a presentation.

If the payer does not agree with the results of the audit, throughout the calendar month it can send or provide a personally complaint to the FNS authority, which made a decision. After completion of the term for appealing, the head of the controlling body for 10 working days decides to attract a payer to tax and / or administrative responsibility.

In-depth cameras check

Some species of cameral recipience obliges a financial control body to inleverally explore the data on the activities of the payer. During the inspector, the inspector will not only require additional documents, but also will conduct actions to survey witnesses, conducting examinations (for example, documents), confirmation or refuting some facts in the payer's activities.

In-depth cameras are always carried out when reporting:

• on the use of tax breaks;
• on the use of natural resources;
• on VAT refund;
• with discrepancies on VAT from the counterparty in the same operation;
• the clarification of the declaration indicators filed 2 and more than a year ago.

How to challenge the result of a challenge tax audit

In disagreement with the decision of the tax authority, the payer has the right to appeal it in a higher authority or court. Without consideration by the authority of the highest level of the composed solution, the appeal to the court does not make sense. For consideration of the complaint stands out 45 calendar days From the moment of receipt. Another 3 days - to make a final decision on the results of the audit measures.

Higher organ It can leave a solution without changing, cancel or change, sometimes even towards increasing detachments. If the result does not satisfy the taxpayer - the latter is worth contacting the court. Consideration of disputes with the tax authority - the jurisdiction of the Arbitration Court. Statement of claim Served according to the rules of civil procedural legislation.

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The article will consider in detail what is a desk check, which goals it is persecution, the main features will be determined, the timing and place of its implementation. Design and appealing the results of the inspection will be paid to separate attention.

Cameral tax control

Cameral check - what is it? Before answering this question, you need to say a few words in general about the inspections conducted by the tax authorities.

Being an effective means to achieve a uniformity of the application of the norms of law in the field of taxation, compliance and clearly followed by these norms. Allocate two types of checks:

1. Cameral (KNP).
2. Exit (GNP).

The KNP is more efficient compared to the exit, as it allows you to cover a greater number of taxpayers by virtue of its specificity.

Cameral check - what is it? What goals do she pursue and what principles is guided by? About this below.

Conducting the KNP is regulated by the norms of the Tax Code of the Russian Federation, Methodical recommendations According to it and approved forms of documents on this verification.

Targets KNP

The main goals to achieve which cameras are sent, are:

1. Control over the correct application of tax law.
2. Detection and suppression of tax offenses.
3. Verification of the legality of the stated benefits and deductions reflected in the tax declaration.

The right to hold a challenge tax audit refers to the competence of the tax authorities of the Russian Federation.

Principles determining the essence of the KNP

The principles of the cameral inspection are essentially the features of its purpose and conduct.

• The subject of verification: The subject of the KNP is the documents submitted by the taxpayer, as well as documents at the disposal of the inspection.
• Place of check: KNP, unlike GNP, is carried out in the tax inspectorate, and not the injured person.
• Leading inspection faces: As mentioned above, checking is entrusted to officialsendowed with special powers. No special permission for checking is not necessary.
• The time period covered by the test: the period specified in the Declaration.

Cameral checks

The KNP is conducted within 90 days from the date of submission to the Inspectorate of the Declaration or Calculation. In practice, the definition of the start date of the check may arise complexity.

For example, according to the Tax Code of the Russian Federation, the date of the mail declaration is considered to be the date specified on the postage stamp. Accordingly, if the letter is lost in the post office and will go more than 3 months, then it turns out, the test term for the receipt to the inspection will expire?

Clarity made FTS in his letter, according to which the verification cannot begin until the receipt of the declaration is received (tax). Thus, the date of the presentation will be considered the date on the letter stamp, and the date of the start of the verification is the date of receipt of this declaration by the tax authority.

Receiving documents within the framework of the KNP

Celebration of information within the framework of the KNP is made in the following cases:

1. In case of detection during the verification of errors, inconsistencies and disagreements between the data contained in the submitted declaration with data in the supporting documents or information available in the tax authority, the department of cameral inspections is entitled to demand from the taxpayer of explanations or correct inaccuracies in the presented declaration.
2. If the payment for payment is presented in the inspection, the Inspector is entitled to require explanations and documents that substantiate the legality of such a decrease.
3. Such explanations will also have to provide if a loss is declared in the declaration. Only in this case they will concern the validity of the application of this loss.
4. Additionally, it will also be necessary to confirm tax breaksstated in the declaration.
5. If the VAT reimbursement, the inspector may request documents that are confirmed by the validity of the deduction statement.

Other documents tax authority is not entitled.

By establishing the principles and goals that the cameral check is guided, which it gives the taxpayer and what features of the inspection flow out of this, we will analyze the main stages and directions for this type of tax control, as well as the features of the design and appeal of the test results.

Stages of the PPC

Conditionally, you can allocate several stages of the PPC:

Directions of the PPC

When conducting a checkscreen department:

1. Compares the indicators of the presented declaration with the data of the declaration on the same tax over the past period.
2. An analysis of the indicators of the represented declaration and indicators of declarations for other taxes.
3. General analysis of the data contained in the declaration with the tax authority data.

Cameral check. Documents issuing its result

In case of detecting the circumstances of violation of legislation on taxes and fees, expressed in the underestimation of expenses unreasonably declared or loss, the incommodation of the submission of the declaration and other violations, the inspection of the inspection act.

The act should be drawn up within ten days (workers) and signed by testing persons and directly in relation to whom a check was conducted.

The CNP act must include the following information:

1. Date and number of the act.
2. Initials and positions of persons conducted.
3. Name of the injured person (full and abbreviated).
4. Presentation day in the inspection of the declaration.
5. Declaration.
6. Day of the beginning and end of the check.
7. List of tests conducted.
8. Revealed tax authorization events.
9. The inspection results assigned to the measure of responsibility and proposals to eliminate violations.

Within 5 days, the certificate verification act is transmitted to the taxpayer in hand or in other way.

If you personally personally, the act is not possible or the taxpayer evades from its receipt, the tax authority sends an act by mail.

By general ruleenshrined in the Tax Code, the date of receipt of an act of verification by the taxpayer, should be considered the 6th day from the date of the act of an act by mail. But in this case, in practice, misunderstandings are often due to the fact that the person receives the act much later than the specified period, in connection with which the right of submission to the act of their objections is deprived. Therefore, it should be correctly considered the day the day of receiving the act by the taxpayer, which is confirmed by the data of Russian Post.

After 10 days after receiving the act, the challenge check on VAT, personal income tax and any other tax, or more precisely, the documents received during its conduct are subject to the examination of the inspection (inspector).

The verifier person is obliged to notify the verifiable when consideration of materials obtained during the inspection.

The absence of a person notified of the date and place of verification cannot be the reason for transferring the date of consideration of the inspection and is carried out in this case without it.

If you need to receive additional information Or to explore the newly discovered circumstances, the head of the inspection may be decided to carry out instructions of tax control. Date of these events should not exceed one calendar month.

After consideration of the test materials, a decision is made to attract either a refusal to bring to justice.

So, we defined the stages and directions, the features of the design of this type of control, as a desk check. What is an appeal of the audit act and how it happens, consider further.

Appeal of the results of cameral tax control

If the face is not according to the conclusions reflected in the act, it can send its objections to the inspection as a whole throughout the act or on its separate provisions.

Objections should be presented in writing on time no later than one calendar month from the date of receipt of the act.

The taxpayer's objections are discussed within 30 calendar days from the date of receipt of the last act of verification, and after their consideration, a solution is made.

The decision of the tax authority comes into force one month after its receipt by the taxpayer, if it is not appealed in appeal.

The person who has not agreed with the decision has been entitled to submit within a month the appeal on it, which should be considered by a higher authority within 30 days.

The decision made by this instance comes into force from the date of its signing and appealed can only be in court.

Taking into account the above, it can be concluded that the question of the cameral check is that it is highlighted in full.