The essence of any tax audit is to analyze how correctly and to what extent the requirements of the Tax Code of the Russian Federation are met.
What types of checks are there
The legislation of the Russian Federation provides for 2 main types of tax audits: cameral and field. Consider what their main features are and how they differ from each other.
Exit check.
If they prove that this is being done illegally, you will be charged additional taxes that you need to pay when applying.
After checking the legality, the inspectors will analyze how correctly you keep records. But we note right away that individual entrepreneurs are not obliged.
IP check for UTII
To begin with, it is worth noting that such a check is applied if you have already committed violations of tax laws.
This may be incorrect filling of declarations, violations of the deadlines for its submission, suspicions of concealing income.
In general, a check for UTII consists in confirming the physical or other indicators that are used to calculate the tax: calculation average headcount, title documents for premises, territories, if your business is a parking lot, as well as concluded agreements and other documents.
Checking when closing an IP
Even if you are already safely, within three years you may come with.
Although it should be said that an on-site inspection is not carried out in all cases and is not mandatory. But even if your business is in process, the tax authorities have the right to check you.
Of course, the inspectors will not come to your home, but they can do the following:
- Conduct an inventory;
- Request documentation related to the activities of your individual entrepreneur;
- Inspect the premises (if any).
Tax specialists have the right to conduct field verification activities in relation to your individual entrepreneur within 36 months after you close it.
Field inspection of LLC: reasons for the appointment
- In the reporting for more than 2 years, it is reflected that the company is unprofitable;
- Growth in expenses outstrips growth in income;
- You have repeatedly changed the servicing tax office;
- There is reason to believe that your company is collaborating with shell companies;
- You do not provide an explanation for the discrepancy in the reporting.
This list may be supplemented depending on the situation.
Additional activities
In the process of inspection, inspectors may carry out additional control measures:
- Reclaim papers and seize them;
- Inspect the territory and property;
- Conduct an inventory of property;
- Interrogate witnesses;
- Use the services of experts and an interpreter.
Such activities can be carried out by inspectors only in compliance with all legal requirements.
LLC verification deadlines
The standard term is 2 months. But it can be extended for various reasons up to 6 months.
The grounds are:
- The company is very large;
- It is necessary to carry out additional verification activities;
- The LLC has separate divisions;
- You submitted documentation late.
Checking an LLC on the simplified tax system
The procedure is almost the same as checking IP. First, the tax authorities find out whether you have the right to apply the STS regime, whether you comply with all the requirements for this taxation regime.
Then, the calculations of tax payments for simplified taxation are checked, after that the correctness of filling out the documentation and the procedure for implementing households. operations.
How is a tax audit carried out upon liquidation of an LLC
On-site verification activities are almost always carried out.
You will have information on absolutely all tax payments for the last 36 months. It doesn't matter when your company was routinely checked.
The timing will depend on the state of the documentation, how the liquidation commission behaves, and what is the structure of your company.
If your company has branches, they will also be checked.
Fixing the test result
All results will be reflected in the protocol and the final certificate. It reflects the amount of debt, as well as information about violations of the law (if any).
If you do not agree with the results of the check, within 15 days from the date of receipt of the results of the check, you can appeal them.
How to avoid verification during liquidation
There are several legal options for avoiding communication with tax authorities:
- Make all payments on time and in full;
- Sell the company;
- Make a liquidation with a zero balance;
- Seek help from intermediaries.
Desk audits of IP and LLC
This event is primarily aimed at checking whether you comply with the requirements of tax legislation.
It is carried out on the territory of the Federal Tax Service after you submit a declaration. At the same time, permission from the management of the inspection to conduct an inspection is not required.
The inspectors of the Federal Tax Service are not required to notify you of the inspection. You will learn about it if the reviewers have questions for you or need clarification.
The documentation that the tax authorities decide to demand must be submitted within ten days after you receive a request for this.
If you refuse to provide them, you may be fined or subject to administrative liability.
The check will be carried out for the period that you previously indicated in the declaration.
As for the deadlines, it is three months, and its countdown starts from the date following the date of submission of the declaration to the Federal Tax Service.
A desk audit of LLCs working on the simplified tax system is carried out according to the same principles as the audit according to common system taxation.
Changes in checks in the current year
As for the changes that will work this year, one thing is worth noting: inspections will become more thorough and dangerous for entrepreneurs.
This becomes possible thanks to the new software of tax inspections, which analyzes in detail the submitted declarations, reports, the ratio of control indicators and thus forms a list of candidates for verification. The analysis takes place practically without the participation of the tax inspector, and the results are formed in a short reference.
So, for example, the introduction of the VAT ASC electronic system, currently already in its 2nd version, has made it possible to reduce illegal VAT refunds from the budget by almost 8 times.
The obligatory use of online cash registers that transmit information to the tax office in real time also makes it possible to prevent non-payment of VAT and minimize “gray” tax evasion schemes.
Another innovation is that a desk audit can be carried out by another IFTS, and not the one to which you usually submit reports. This is done in order to exclude any personal contacts, as well as to increase the effectiveness of ongoing activities.
Currently, according to statistics, the greatest collection of taxes occurs precisely as a result of desk audits, and not field audits. And this means that the likelihood that you will be required to explain and make larger additional charges is also increasing than before.
The most thorough and dangerous are those checks that the Federal Tax Service conducts together with law enforcement officers. The number of such checks has already exceeded 4.5 thousand.
Conclusion
Every manager or business owner must understand that it is unlikely that they will be able to avoid verification. Your task is to comply with all requirements of the law, and if the inspectors came, to provide them with the opportunity to carry out legal actions.
Policy regarding the processing of personal data
1. Terms and accepted abbreviations
1. Personal data (PD) - any information relating to a directly or indirectly identified or identifiable natural person (PD subject).
2. Processing of personal data - any action (operation) or a set of actions (operations) performed using automation tools or without using such tools with personal data, including collection, recording, systematization, accumulation, storage, clarification (updating, changing), extraction, use, transfer (distribution, provision, access), depersonalization, blocking, deletion, destruction of personal data.
3. Automated processing of personal data - processing of personal data using computer technology.
4. Personal data information system (PDIS) - a set of personal data contained in databases and providing their processing information technologies and technical means.
5. Personal data made public by the subject of personal data - PD, access to which is provided to an unlimited number of persons by the subject of personal data or at his request.
6. Blocking of personal data - temporary suspension of the processing of personal data (except when processing is necessary to clarify personal data).
7. Destruction of personal data - actions, as a result of which it becomes impossible to restore the content of personal data in the information system of personal data and (or) as a result of which material carriers of personal data are destroyed.
8. A cookie is a piece of data that is automatically placed on your computer's hard drive each time you visit a website. Thus, a cookie is a unique browser identifier for a website. Cookies make it possible to store information on the server and help you navigate the web more easily, as well as allow you to analyze the site and evaluate the results. Most web browsers allow cookies, but you can change your settings to refuse cookies or track their path. At the same time, some resources may not work correctly if cookies are disabled in the browser.
9. Web marks. On certain web pages or emails, the Operator may use "web tagging" technology common on the Internet (also known as "tags" or "precise GIF technology"). Web tagging helps you analyze the performance of websites, for example by measuring the number of visitors to a site or the number of "clicks" made on key positions on a site page.
10. Operator - an organization that independently or jointly with other persons organizes and (or) carries out the processing of personal data, as well as determines the purposes of processing personal data, the composition of personal data to be processed, actions (operations) performed with personal data.
11. User - Internet user.
12. The site is a web resource https://lc-dv.ru, owned by the Limited Liability Company "Legal Center"
2. General provisions
1. This Policy regarding the processing of personal data (hereinafter referred to as the Policy) is drawn up in accordance with paragraph 2 of Article 18.1 of the Federal Law "On Personal Data" No. 152-FZ of July 27, 2006, as well as other regulatory legal acts Russian Federation in the field of protection and processing of personal data and applies to all personal data that the Operator can receive from the User during his use of the Site on the Internet.
2. The operator ensures the protection of processed personal data from unauthorized access and disclosure, misuse or loss in accordance with the requirements of the Federal Law of July 27, 2006 No. 152-FZ "On Personal Data".
3. The Operator has the right to make changes to this Policy. When changes are made, the heading of the Policy indicates the date latest update editions. The new version of the Policy comes into force from the moment it is posted on the website, unless otherwise provided by the new version of the Policy.
3. Principles of personal data processing
1. The processing of personal data by the Operator is carried out on the basis of the following principles:
2. legality and fair basis;
3. limiting the processing of personal data to the achievement of specific, predetermined and legitimate purposes;
4. preventing the processing of personal data that is incompatible with the purposes of collecting personal data;
5. preventing the merging of databases containing personal data, the processing of which is carried out for purposes incompatible with each other;
6. processing only those personal data that meet the purposes of their processing;
7. compliance of the content and scope of the processed personal data with the stated purposes of processing;
8. preventing the processing of personal data that is excessive in relation to the stated purposes of their processing;
9. ensuring the accuracy, sufficiency and relevance of personal data in relation to the purposes of processing personal data;
10. destruction or depersonalization of personal data upon reaching the goals of their processing or in case of loss of the need to achieve these goals, if it is impossible for the Operator to eliminate the committed violations of personal data, unless otherwise provided by federal law.
4. Processing of personal data
1. Obtaining PD.
1. All PD should be obtained from the PD subject himself. If the subject's PD can only be obtained from a third party, then the subject must be notified of this or consent must be obtained from him.
2. The operator must inform the PD subject about the purposes, alleged sources and methods of obtaining PD, the nature of the PD to be received, the list of actions with PD, the period during which the consent is valid and the procedure for its withdrawal, as well as the consequences of the refusal of the PD subject to give written consent to receive them.
3. Documents containing PD are created by receiving PD over the Internet from the PD subject while using the Site.
2. The operator processes PD if at least one of the following conditions exists:
1. The processing of personal data is carried out with the consent of the subject of personal data to the processing of his personal data;
2. The processing of personal data is necessary to achieve the goals provided for by an international treaty of the Russian Federation or the law, for the implementation and fulfillment of the functions, powers and obligations assigned by the legislation of the Russian Federation to the operator;
3. The processing of personal data is necessary for the administration of justice, the execution of a judicial act, an act of another body or official subject to execution in accordance with the legislation of the Russian Federation on enforcement proceedings;
4. The processing of personal data is necessary for the performance of an agreement to which the subject of personal data is a party or beneficiary or guarantor, as well as to conclude an agreement on the initiative of the subject of personal data or an agreement under which the subject of personal data will be the beneficiary or guarantor;
5. The processing of personal data is necessary to exercise the rights and legitimate interests of the operator or third parties, or to achieve socially significant goals, provided that the rights and freedoms of the subject of personal data are not violated;
6. Processing of personal data is carried out, access of an unlimited number of persons to which is provided by the subject of personal data or at his request (hereinafter - publicly available personal data);
7. Processing of personal data subject to publication or mandatory disclosure in accordance with federal law is carried out.
3. The Operator may process PD for the following purposes:
1. raising awareness of the PD subject about the products and services of the Operator;
2. conclusion of agreements with the subject of PD and their execution;
3. informing the PD subject about the news and offers of the Operator;
4. identification of the subject of PD on the Site;
5. ensuring compliance with laws and other regulatory legal acts in the field of personal data.
1. Individuals who are in civil law relations with the Operator;
2. Individuals who are Users of the Site;
5. PD processed by the Operator - data received from Users of the Site.
6. Processing of personal data is carried out:
1. - using automation tools;
2. - without the use of automation tools.
7. Storage of PD.
1. PD of subjects can be received, further processed and transferred for storage both on paper and in electronic form.
2. PD recorded on paper are stored in locked cabinets or in locked rooms with limited access rights.
3. PD of subjects processed using automation tools for different purposes is stored in different folders.
4. It is not allowed to store and place documents containing PD in open electronic catalogs (file sharing) in ISPD.
5. Storage of PD in a form that allows to identify the subject of PD is carried out no longer than required by the purposes of their processing, and they are subject to destruction upon achievement of the purposes of processing or in case of loss of the need to achieve them.
8. Destruction of PD.
1. Destruction of documents (carriers) containing PD is carried out by burning, crushing (grinding), chemical decomposition, transformation into a shapeless mass or powder. A shredder may be used to destroy paper documents.
2. PD on electronic media are destroyed by erasing or formatting the media.
3. The fact of the destruction of PD is documented by an act on the destruction of media.
9. Transfer of PD.
1. The operator transfers PD to third parties in the following cases:
- the subject has expressed his consent to such actions;
- the transfer is provided for by Russian or other applicable legislation within the framework of the procedure established by law.
2. List of persons to whom PD is transferred.
Third parties to whom PD is transferred:
The operator transfers the PD to Legal Center LLC (which is located at the address: Khabarovsk, 680020, Gamarnika St., 72, office 301) for the purposes specified in clause 4.3 of this policy. The operator entrusts the processing of PD to Legal Center LLC with the consent of the PD subject, unless otherwise provided by federal law, on the basis of an agreement concluded with these persons. Legal Center LLC carries out the processing of personal data on behalf of the Operator, they are obliged to comply with the principles and rules for the processing of personal data provided for by Federal Law-152.
5. Protection of personal data
1. In accordance with the requirements of regulatory documents, the Operator has created a personal data protection system (PDPS), consisting of subsystems of legal, organizational and technical protection.
2. The subsystem of legal protection is a set of legal, organizational, administrative and regulatory documents that ensure the creation, operation and improvement of the CPAP.
3. The subsystem of organizational protection includes the organization of the management structure of the SPD, the permit system, the protection of information when working with employees, partners and third parties.
4. The technical protection subsystem includes a set of technical, software, software and hardware tools that ensure the protection of PD.
5. The main PD protection measures used by the Operator are:
1. Appointment of a person responsible for the processing of PD, who organizes the processing of PD, training and instruction, internal control over compliance by the institution and its employees with the requirements for the protection of PD.
2. Determination of actual threats to the security of PD during their processing in ISPD and development of measures and measures to protect PD.
3. Development of a policy regarding the processing of personal data.
4. Establishment of rules for access to PD processed in ISPD, as well as ensuring registration and accounting of all actions performed with PD in ISPD.
5. Establishment of individual access passwords for employees in information system according to their job responsibilities.
6. The use of information security tools that have passed the conformity assessment procedure in the prescribed manner.
7. Certified anti-virus software with regularly updated databases.
8. Compliance with the conditions that ensure the safety of PD and exclude unauthorized access to them.
9. Detection of facts of unauthorized access to personal data and taking action.
10. Recovery of PD modified or destroyed due to unauthorized access to them.
11. Training of the Operator's employees directly involved in the processing of personal data on the provisions of the legislation of the Russian Federation on personal data, including the requirements for the protection of personal data, documents defining the Operator's policy regarding the processing of personal data, local acts on the processing of personal data.
12. Implementation of internal control and audit.
6. Basic rights of the subject of PD and obligations of the Operator
1. Basic rights of the subject of PD.
The subject has the right to access his personal data and the following information:
1. confirmation of the fact of PD processing by the Operator;
2. legal grounds and purposes of PD processing;
3. purposes and methods of PD processing used by the Operator;
4. name and location of the Operator, information about persons (excluding employees of the Operator) who have access to PD or to whom PD may be disclosed on the basis of an agreement with the Operator or on the basis of federal law;
5. terms of personal data processing, including the terms of their storage;
6. the procedure for the exercise by the PD subject of the rights provided for by this Federal Law;
7. name or surname, first name, patronymic and address of the person processing PD on behalf of the Operator, if the processing is or will be entrusted to such a person;
8. contacting the Operator and sending him requests;
9. appeal against the actions or inaction of the Operator.
10. The user of the Site may at any time revoke his consent to the processing of PD by sending an email to the email address: [email protected], or by sending a written notice to the address: 680020, Khabarovsk, st. Gamarnika, house 72, office 301
eleven. . Upon receipt of such a message, the processing of the User's PD will be terminated, and his PD will be deleted, except in cases where the processing can be continued in accordance with the law.
12. Obligations of the Operator.
The operator is obliged:
1. when collecting PD, provide information on the processing of PD;
2. in cases where the PD was received not from the subject of the PD, notify the subject;
3. if the subject refuses to provide PD, the consequences of such refusal are explained to the subject;
5. take the necessary legal, organizational and technical measures or ensure their adoption to protect PD from unauthorized or accidental access to them, destruction, modification, blocking, copying, provision, distribution of PD, as well as from other illegal actions in relation to PD;
6. respond to requests and appeals of PD subjects, their representatives and the authorized body for the protection of the rights of PD subjects.
7. Features of the processing and protection of data collected using the Internet
1. There are two main ways in which the Operator receives data using the Internet:
1. Provision of PD by PD subjects by filling out forms on the Site;
2. Automatically collected information.
The operator may collect and process information that is not PD:
3. information about the interests of the Users on the Site based on the entered search queries of the Site users about the services and goods sold and offered for sale in order to provide up-to-date information to the Users when using the Site, as well as to summarize and analyze information about which sections of the Site, services, goods are in the greatest demand among Users of the Site;
4. processing and storage of search queries of the Site Users in order to summarize and create statistics on the use of sections of the Site.
2. The Operator automatically receives certain types of information obtained in the course of Users' interaction with the Site, e-mail correspondence, etc. We are talking about technologies and services such as cookies, Web marks, as well as applications and tools of the User.
3. At the same time, Web marks, cookies and other monitoring technologies do not make it possible to automatically receive PD. If the Site User, at his own discretion, provides his PD, for example, when filling out a feedback form, then only then will automatic collection processes start detailed information for the convenience of using the Site and / or to improve interaction with Users.
8. Final provisions
1. This Policy is local normative act Operator.
2. This Policy is public. The general availability of this Policy is ensured by publication on the Operator's Website.
3. This Policy may be revised in any of the following cases:
1. when changing the legislation of the Russian Federation in the field of processing and protecting personal data;
2. in cases of receipt of instructions from the competent state authorities to eliminate inconsistencies affecting the scope of the Policy
3. by decision of the Operator;
4. when changing the purposes and terms of PD processing;
5. when changing organizational structure, the structure of information and / or telecommunication systems (or the introduction of new ones);
6. when applying new technologies for processing and protecting PD (including transmission, storage);
7. if there is a need to change the process of processing PD related to the activities of the Operator.
4. In case of failure to comply with the provisions of this Policy, the Company and its employees are liable in accordance with the current legislation of the Russian Federation.
5. Control over the fulfillment of the requirements of this Policy is carried out by persons responsible for organizing the processing of Company Data, as well as for the security of personal data.
A tax audit is a form of tax control over compliance with the legislation on taxes and fees by taxpayers, payers of fees or tax agents. The Tax Code names two forms of such checks: cameral and visiting.
Taxpayers are aware of another form of tax audit - counter. There is no such concept in the Tax Code of the Russian Federation now, but there is an obligation to provide upon request tax office documents related to the activities of a particular counterparty. Naturally, these documents will give an idea about the taxpayer who submitted them, which means that they also bear the risk of tax sanctions.
To prevent tax audits from giving you unpleasant surprises, we recommend that you from time to time arrange total internal audits to identify potential tax risks and assess the completeness and timeliness of all reports. This service is available to our users free of charge.
All taxpayers repeatedly undergo a desk tax audit - after the submission of each declaration, calculation or other documents on tax obligations. Field tax audits are not carried out for all taxpayers, but selectively, for one or more taxes, and they may cover a period of up to three years preceding the year of the audit. The main differences between these two types of tax audits are shown in the table.
cameral tax audit
| Field tax audit |
Conducted for each submitted declaration, calculation or other document submitted to the tax office | Conducted by taxpayers selectively, for a different period and for different taxes |
Conducted at the tax office on the basis of tax returns and other submitted documents | It is carried out on the territory of the taxpayer, but if he cannot provide premises for an on-site tax audit, then in the tax inspectorate |
To start a desk tax audit, a special decision of the head of the tax inspectorate is not required; the taxpayer is not informed about the start of the audit | An on-site tax audit is carried out on the basis of the decision of the head (or his deputy) of the tax authority, the decision is brought to the attention of the taxpayer |
Conducted within three months from the date of submission of the tax return, calculation or document | An on-site tax audit cannot last more than two months, with the right to extend it up to four, and in exceptional cases - up to six months. It is not allowed to conduct more than two field tax audits in relation to one taxpayer during a calendar year, except for cases stipulated by law. |
If errors, contradictions, discrepancies or inconsistencies of information are found during a desk tax audit, the tax authority sends a request to the taxpayer to provide explanations or amend the tax return within five days | On the last day of an on-site tax audit, the inspectors must hand over to the taxpayer a certificate of the audit, indicating its subject and timing |
If the explanations of the taxpayers do not meet the requirements of the tax authorities, then an act and a decision on the results of the conducted desk audit may be drawn up. | An act on conducting an on-site tax audit and a decision on it is made without fail, even if no violations have been identified |
How much does a tax audit cost?
Any tax audit is a test for the taxpayer, which often results in the collection of significant amounts of tax arrears, penalties, and in some cases fines. You can get an idea of these amounts from the official data of the Federal Tax Service.
Every year, the Federal Tax Service prepares a report on the results of business control. In 2016, the efficiency of one field tax audit increased by 54% compared to the previous year and amounted to 13.7 million rubles. For comparison, in 2013 the amount was almost 2 times less - 7.1 million rubles. The tax authorities believe that the risk-based approach to inspections has a positive effect, because the number of on-site inspections is decreasing, and their effectiveness is growing.
Field tax audits have become more selective, but at the same time almost 100% effective. In other words, if the tax inspectorate decided to conduct an on-site tax audit at your place, then you cannot do without additional charges. The average amount of additional penalties of 13.7 million rubles, as well as the average temperature in the hospital, of course, does not give an idea of what financial sanctions a field tax audit will result in for a particular taxpayer. Nevertheless, it is possible to assume its consequences for your business, and they are very serious.
It is easier to prevent an on-site tax audit than to deal with its consequences later. At the same time, the risks of conducting it are not a secret, moreover, the tax authorities strongly recommend that taxpayers conduct such self-diagnosis. Next, we will consider in detail the risk criteria for an on-site tax audit.
According to the report of the Federal Tax Service for 2014-2017, it is planned:
- increase the effectiveness of work to counteract the use of tax evasion schemes , including with the use of offshore companies and one-day firms;
- improve the quality of control measures based on analytically elaborated spot checks in high-risk areas of activity;
- create a control system for the application cash register equipment and the completeness of accounting for revenue, based on the transfer of data to the tax authorities in electronic form (we wrote about this already started experiment in the article);
- improve the efficiency of collecting amounts accrued as a result of tax audits, with the adoption of a full range of measures, including bringing to subsidiary liability the heads (founders) of organizations that evade taxes (that is, for the obligations legal entity, in particular, on tax, it will soon be possible to forget);
- improve the quality and effectiveness of desk audits, etc.
Somehow, against the background of such an effective work of the (existing and planned) tax authorities, the presumption of good faith of the taxpayer, expressed in Article 3 (7) of the Tax Code of the Russian Federation, does not look very convincing: “All fatal doubts, contradictions and ambiguities of legislative acts on taxes and fees are taxpayer." One gets the impression that just as for doctors there are no healthy people, but there are those who have not been examined, so for the tax authorities there are no conscientious taxpayers, but there are still unverified ones.
Of course, not all taxpayers are of equal interest to the tax inspectorate. Still, the administrative resource of the Federal Tax Service is limited, and first of all, they will deal with large enterprises or very obvious violators of tax laws. You can work perfectly well for many years without any problems with fiscals, for which you need to carefully follow the rules of conducting tax accounting(plus accounting - for organizations), paperwork,.
How is a tax audit carried out?
A desk tax audit is carried out for the period and for the tax indicated in the submitted declaration. The tax inspectorate cannot make a decision on additional tax assessment, penalty interest or fine in respect of a tax or a period that is not reflected in the audited declaration.
The data from the received declaration is entered into the automated information system of the tax authorities (AIS Nalog), after which the control indicators are reconciled. It is also checked whether the deadline for submitting the declaration has been violated, whether there are any contradictions, errors or inconsistencies in the data or grounds for requesting supporting documents. If everything is in order, then the cameral tax audit ends here.
If the tax authorities have questions for you, they must demand in writing to provide the necessary explanations or make corrections to the declaration. The request must be answered within five business days. Such a response may be the submission of an amended tax return (if you agree with the comments of the tax authorities) or a reasoned written explanation of your position.
Here it must be taken into account that if the inspectors do not agree with your arguments, then an act of a cameral tax audit can be drawn up on the collection of arrears, the accrual of penalties and liability in the form of a fine. Within one month from the date of receipt of the act, the taxpayer may file objections to it, which must be considered within 10 working days.
Based on the results of consideration of the audit data and objections to the act, the head of the tax inspectorate must make a decision on bringing or refusing to hold liable. The tax authorities are obliged to inform the taxpayer about the time and place of consideration of the materials of the desk audit in order to be able to participate in the process personally or through their representative.
A decision that does not suit you based on the results of the chamber meeting can be further appealed - to a higher tax authority and to the court.
How is an on-site tax audit carried out?
An on-site tax audit is a much more complex, lengthy and negative event for the taxpayer than a desk audit. An on-site inspection begins from the day the decision to conduct it is made, which the inspectors must present to you along with their official IDs.
To carry out the check, you must provide the controllers with a room on your territory. If this is not possible, for example, due to the fact that the LLC is registered at a home address or they are checking an individual entrepreneur who does not have an office, then an on-site tax audit will be carried out on the territory of the tax authority. In this case, there is a problem of transferring many of your documents to the tax office, so sometimes the inspectors agree to conduct an audit in a temporarily rented neighboring office.
During an on-site tax audit, the tax authorities not only study the documents, but also interview the taxpayer and his employees. Inspectors must have access to all documents related to the calculation and payment of taxes, including their originals. It is possible to carry out other tax control measures, such as:
- seizure of documents and objects;
- interrogation of witnesses;
- appointment of an expert;
- inspection;
- property inventory;
- involvement of a specialist, translator.
The term for conducting an on-site tax audit should not exceed two months, and for a branch or representative office - one month. The two-month period may be extended to four or even six months. In addition, the audit may be suspended for the reasons specified in paragraph 9 of Article 89 of the Tax Code of the Russian Federation for up to six months. For the period of suspension of the on-site inspection, the activities of controllers are terminated, and the original documents are returned to the taxpayer (unless they were obtained as a result of seizure).
The field tax audit ends with the preparation of a certificate, which fixes the subject of the audit and the timing of its conduct. The certificate only fixes the deadline for the end of the field tax audit, and its results are reflected in the act.
Unlike a desk audit, an exit act must be drawn up without fail, even if no violations have been identified. An act of an on-site tax audit is drawn up within two months after a certificate of its completion. The act must be handed over to the taxpayer personally (or his representative), and if he evades receiving it, then the act is sent by mail, and is considered delivered on the sixth day from the date of sending a registered letter. The procedure for filing objections to the on-site inspection act, making a decision and appealing is the same as for a cameral inspection.
If you want to understand in detail how an on-site tax audit is carried out from the point of view of tax authorities fulfilling their official duties, we recommend that you familiarize yourself with the letter of the Federal Tax Service of July 25, 2013 N AS-4-2 / 13622 “On recommendations for conducting field tax audits”.
Risk criteria for conducting an on-site tax audit
Field tax audits are carried out according to the plan, which is an internal document of the Federal Tax Service. Unlike, which is published on the website of the Prosecutor General's Office, it is impossible to find such information in the public domain. For the selection of taxpayers included in the plan of field tax audits, a special Concept was created, approved by the Order of the Federal Tax Service No. MM-3-06/333@ dated 30.05.2007.
Each taxpayer must understand that the transparency of its activities, the completeness of the calculation and payment of taxes to the budget depends on the possibility of not including field tax audits in the plan.(From the Concept of the planning system for field tax audits)
The annex to this document contains 12 main criteriarecommended to taxpayers for self-assessment of the risks of conducting field tax audits:
- The tax burden of the taxpayer is below its average level for the type of economic activity or in a particular industry. as the ratio of the amount of taxes paid and the turnover (revenue) of the taxpayer.
- in the tax or financial statements losses are recorded for two or more years.
- workers below the average level by type of economic activity in the constituent entity of the Russian Federation. Such official data can be found on the Rosstat website.
- Repeated approach to the limit value of the values of indicators that give the right to apply special tax regimes to taxpayers. This refers to such indicators as: approaching the maximum level of income on the simplified tax system (in 2017 - 150 million rubles); sales area of 150 sq. m for UTII; the number of employees in a special regime (100 people for the simplified tax system and UTII or 15 people for PSN), etc.
- Reflection by an individual entrepreneur of the amount of expense as close as possible to the amount of his income , received in a calendar year. This risk criterion applies to individual entrepreneurs on the general taxation system. The value of committed expenses in 83% or more of income is considered risky.
- The outpacing growth rate of expenses over the growth rate of income from the sale of goods (works, services) - for organizations on OSNO.
- The share of deductions from the amount of accrued tax exceeds 89% for a period of 12 months.
- Non-submission by the taxpayer of explanations for the notification of the tax authority on the identification of inconsistencies in performance indicators. As you can see, it is risky not to respond to requests from the tax inspectorate based on the results of a desk audit of declarations.
- Building financial and economic activities on the basis of concluding agreements with contractors-dealers or intermediaries without reasonable economic or other reasons (business purpose). Under the business purpose is meant that any activity of the taxpayer should be aimed at making a profit.
- Repeated, more than two times, removal and registration with the tax authorities of the organization in connection with a change in the legal address (the so-called migration between tax inspectorates).
- Significant ( by 10% or more) deviation of the level of profitability according to accounting data from the average level of profitability for this field of activity according to statistics.
- Conducting financial and economic activities with a high tax risk. Suspicious, from the point of view of the tax authorities, are relations with partners -. The risk criterion, among other things, is the absence of: personal contacts of the management or authorized officials when discussing the terms of supply and signing contracts; information about the actual location of the counterparty and its areas; documentary confirmation of the powers of the head of the counterparty company or his representative; information on the state registration of the counterparty in the Unified State Register of Legal Entities, etc.
Tax Audit Summary
Tax audits are an integral part of doing business entrepreneurial activity, and as a taxpayer, you will always be under the control of the tax authorities. Although inspections, especially on-site inspections, can have serious adverse effects on you, there are ways to significantly reduce your risk:
- and, if possible, submit tax and accounting (for organizations) reports without errors.
- In full and the right time pay taxes and advance payments.
- Do not avoid communicating with the tax authorities, if they already have claims against you, you must give your explanations as soon as possible. Non-constructive behavior will be ignoring correspondence from the Federal Tax Service, attempts to evade delivery of acts or decisions. Letters from the Federal Tax Service are considered delivered on the sixth day after they were sent, so your arguments that you did not receive correspondence are unlikely to be accepted.
- Keep and keep all documents related to business activities, especially those that support expenses.
- If you are not an accounting specialist, then take care of obtaining.
- Evaluate your activities in terms of the risk criteria specified in the Concept.
- Observe.
- In case of risks of serious amounts of additional charges during tax audits, we recommend contacting narrow specialists - tax lawyers and consultants, outsourcers of high-quality accounting services.
Field tax audit: what is important to know in 2019?
An on-site tax audit is one of the most convenient ways for the tax authorities to control the conscientious and timely payment of taxes by a taxpayer. An on-site tax audit is carried out on the territory of the taxpayer and may cover all taxes paid by the taxpayer for 3 years of activity.
In this case, any taxpayer can be subjected to verification: both the organization and individual entrepreneur. The audit is carried out by the tax authority in which the taxpayer is registered. In addition, the Tax Code of the Russian Federation provides for an independent audit of branches and representative offices of an organization (that is, an audit separate subdivisions without checking the parent organization). In this case, the audit is carried out by the tax authority at the location of these separate divisions.
What is checked during an on-site audit of the tax inspectorate
The subject of an on-site tax audit is the correctness of the calculation, completeness and timeliness of the payment of taxes by the taxpayer. In this case, the tax authority can check both one tax and all taxes calculated by the taxpayer.
Verification depth (period that can be verified) by general rule is no more than three years preceding the year of the decision to appoint an audit.
Example: if the decision to conduct an audit was made in 2018, 2015, 2016 and 2017 fall under the audit. At the same time, the date of the decision in 2018 and the date of its receipt by the taxpayer does not matter. That is, even if the decision is made at the end of December, and received by the taxpayer in January 2019, the inspection will still retain the right to check the full years 2015, 2016 and 2017.
An indication in the Tax Code of the Russian Federation for a three-year period does not prevent the tax authority from checking the reporting periods of the current year as part of an on-site tax audit. This, in particular, was pointed out by the Supreme Court of the Russian Federation in Ruling No. 304-KG14-737 dated 09.09.2014.
But the check may also affect older periods if an updated tax return was filed for them. In this situation, the tax authority, as part of an on-site audit, has the right to check the period for which the revised declaration was submitted, even if it goes beyond the three-year period.
Kira Truntaeva
Violation of the rule of the three-year period by the inspection leads to the fact that all conclusions and additional charges made outside the period are illegal, and the decision in the relevant part will be subject to cancellation.
The Tax Code also establishes certain frameworks for field tax audits.
First, the tax authorities are not entitled to conduct two or more field tax audits on the same taxes for the same period.
Secondly, as a general rule, the inspectorate is not entitled to conduct more than two field tax audits in relation to one taxpayer within one calendar year. In exceptional cases, this limit may be exceeded, but for this the tax authority must obtain permission from a higher tax authority.
The procedure for conducting an on-site tax audit
The decision to conduct an on-site tax audit
The decision to conduct an on-site tax audit is made by the tax authority. The inspector must present it to the taxpayer before starting the inspection.
In this case, the decision must be drawn up in a specially established form (the form of the decision was approved by Order of the Federal Tax Service of Russia dated 08.05.2015 No. ММВ-7-2/189@) and contain the following mandatory data:
- full and abbreviated name or surname, name, patronymic of the taxpayer;
- the subject of verification, that is, taxes, the correctness of the calculation and payment of which is subject to verification. In this column, the tax authority has the right to indicate simply “for all taxes and fees”;
- periods for which the audit is carried out;
- positions, surnames and initials of employees of the tax authority who are entrusted with the audit. It should be noted that the tax authority has the right to change the composition of the inspectors during the audit. Appropriate changes are made to the decision.
Having received a decision to conduct an audit, the taxpayer must evaluate it for compliance with the restrictions established for on-site tax audits. In particular, it is necessary to establish compliance by the tax authorities with a three-year period of the depth of the audit. You should also make sure that the tax authority complies with the restrictions on the permissible number of inspections during the calendar year.
The presentation to the taxpayer of the decision to conduct an on-site audit indicates its beginning.
The tax authority is not obliged to inform the taxpayer in advance about the upcoming field audit (Letter of the Federal Tax Service of Russia dated November 18, 2010 No. AC-37-2 / 15853).
From this moment, the tax authorities have the right to access the territory of the taxpayer for verification. As a general rule, the audit is carried out on the territory of the taxpayer. However, the Tax Code provides that if a taxpayer is unable to provide premises for an on-site tax audit, an on-site tax audit may be conducted at the location of the tax authority.
Control measures
During the audit, the tax authority has the right to carry out the following control measures:
- requesting documents from the taxpayer, as well as from his counterparties and other persons who have necessary documents or information about the activities of the taxpayer;
- interrogation of witnesses
- expertise;
- seizure of documents and objects;
- inspection;
- property inventory.
If necessary, the tax authority may also involve a specialist and an interpreter.
The Tax Code of the Russian Federation does not contain a specific list of documents that the tax authorities have the right to demand during an on-site audit. Thus, in the course of an on-site audit, the tax authority can request a wide range of documents: accounting and tax accounting registers, contracts, primary documents, invoices, payment documents, invoices, etc.
The main rule that must be observed is that the requested documents must be required for verification. In other words, they should be directly related to those taxes for which the audit is conducted, and to those periods for which it is carried out.
Kira Truntaeva
Leading lawyer in tax practice, specialist in tax consulting
Deadline for an on-site tax audit
Many taxpayers are concerned about the question: what are the deadlines for field tax audits? An on-site tax audit cannot last forever. As a general rule, the term of an on-site tax audit is no more than two months. In certain cases, this period may be extended up to 4 months, and in exceptional cases up to 6 months. An independent on-site tax audit of branches and representative offices of a taxpayer cannot last more than one month.
The grounds for extending the on-site inspection are established by the Order of the Federal Tax Service of Russia dated 08.05.2015 No. ММВ-7-2/189@. In particular, they may be conducting an audit of a taxpayer classified as the largest, conducting audits of organizations that have several separate divisions in their composition, obtaining information from law enforcement, regulatory authorities or from other sources during an on-site (repeated on-site) tax audit, indicating that the taxpayer (fee payer, tax agent) has violations of the legislation on taxes and fees, requiring additional verification. The list is open.
The term for conducting an on-site tax audit is calculated from the day the decision to appoint an audit is made and until the day a certificate of the audit is drawn up.
In addition, the Tax Code of the Russian Federation provides for the right of the inspectorate to suspend an on-site tax audit. Suspension is carried out on the basis of the decision of the head (deputy head) of the tax authority. The test may be paused for
- requesting documents (information) from counterparties of the taxpayer;
- obtaining information from foreign government bodies within the framework of international treaties Russian Federation;
- conducting an examination;
- translation into Russian of documents submitted by the taxpayer in a foreign language.
The tax authority has the right to suspend a tax audit more than once, however general term suspension of an on-site tax audit, as a general rule, cannot exceed six months (in exceptional cases, when the suspension of an audit is related to the receipt of information from foreign state bodies, the suspension period may be extended by three months).
For the period of suspension of the audit, the tax authority must stop all actions to demand documents from the taxpayer, return all originals, stop all verification activities on the territory of the taxpayer.
Registration of the results of an on-site tax audit
The completion of a tax audit is evidenced by the drawing up by the tax authority of a certificate of an on-site tax audit. The certificate is drawn up on the last day of the tax audit and is subject to delivery to the taxpayer. The certificate does not contain any conclusions on the merits of the audit, but only fixes the deadline for its completion. After drawing up the certificate, the inspectors must leave the territory of the taxpayer and stop all control activities.
The immediate results of the audit are reflected in the act of the tax audit. In this case, the act is drawn up regardless of whether violations were revealed during the tax audit. If no violations are found, the act indicates their absence. The act is drawn up within two months from the date of drawing up the certificate and is subject to delivery to the taxpayer within five working days from the date of its issuance.
At the same time, unfortunately, the legislator did not provide for any sanctions in respect of if the inspector misses the specified deadlines. That is, if the tax inspector delays deadlines drawing up and serving the act, then this will not entail any legal consequences for him.
Kira Truntaeva
Leading lawyer in tax practice, specialist in tax consulting
If the taxpayer does not agree with the conclusions of the act, he has the right to submit written objections to the act to the tax authority. The legislator allocated one month from the date of receipt of the act to submit objections. It should be noted that filing objections is a right, not an obligation, of the taxpayer. The absence of written objections does not deprive the taxpayer of the right to present his arguments orally directly during the consideration of the audit materials.
The tax authority is obliged to notify the taxpayer of the consideration of the act and materials of the audit, based on the results of which a final decision will be made. Often such notification is sent simultaneously with the act.
In practice, there were situations when the tax authority made a decision based on the results of the audit before the deadline for submitting objections to the act. It should be noted that the participation of the taxpayer in the consideration of audit materials is his right, the implementation of which must be ensured for him. If the taxpayer was not notified of the date of consideration of the tax audit materials and did not participate in it, the decision that was made before the deadline for filing objections may be canceled on formal grounds.
Kira Truntaeva
Leading lawyer in tax practice, specialist in tax consulting
Having considered the materials of the audit, the act and objections of the taxpayer, the tax authority within 10 days makes a final decision on the results of the audit. The term for consideration of the tax audit materials and the issuance of an appropriate decision may be extended, but not more than for one month.
Based on the results of the audit, one of the following types of decisions can be made:
- decision on additional tax control measures;
- decision on bringing to responsibility for committing a tax offense;
- a decision to refuse to bring to responsibility for committing a tax offense.
The decision comes into force after one month from the date of delivery to the taxpayer. If the taxpayer does not agree with the conclusions of the decision, he has the right to appeal it to a higher tax authority. This is how the procedure for processing the results of an on-site tax audit looks like.
Consider how a taxpayer can make the arrival of the tax authority as painless as possible.
Criteria for selecting taxpayers for verification
With a high degree of probability, an on-site tax audit will affect every taxpayer who is actively doing business. At the same time, it is necessary to understand the criteria under which taxpayers belong to the “risk group”, i.e. in relation to them, with a high degree of probability, a decision can be made to conduct an on-site tax audit. This means more preparation is required.
Order No. MM-3-06/333@ of the Federal Tax Service of Russia dated May 30, 2007 approved the “Concept for the planning system for on-site tax audits”, which contains information on the criteria that tax authorities are guided by when deciding whether to conduct an on-site tax audit of a particular taxpayer.
The said Concept provides for factors for self-assessment of the risks of appointing an on-site tax audit. In particular, the taxpayer has reason to expect the arrival of inspectors soon if the following circumstances exist:
This list is far from exhaustive.
Preparing for the arrival of tax officials
If the taxpayer feels that the arrival of tax officials is inevitable, it's time to take preparatory measures.
In particular, the taxpayer should tidy up the primary documentation, as well as the documentation evidencing the exercise of due diligence when choosing a counterparty (this is especially true for counterparties that have signs of "one-day"). In addition, you should communicate with counterparties and warn them about the possibility of a counter tax audit coming to them soon. It is also necessary to prepare the office by removing documents, seals that contain unnecessary information.
In addition, it is advisable to identify the employees who will work with the inspectors, to discuss with them the nuances of presenting information. Often, it will be useful to enlist the support of third-party consultants, lawyers who can help assess the risks, as well as competently accompany the taxpayer during the tax audit itself.
When the inspectors come to the office, first of all, it is necessary to check the authority of the inspectors, in particular, checking the data of official certificates with the decision. It should be remembered that only the persons indicated in the decision can be admitted to the verification. Further, the inspectors must be placed in a convenient place where access to unwanted documents and information is excluded. The transfer of documents to the tax authorities should be formalized by acts of acceptance and transfer. Moreover, the legitimacy of each action of the tax authority should be monitored. The help of qualified lawyers can also be very useful here.
Pravovest Audit experts and lawyers are always ready to help you in cooperation with the inspection and support during the on-site tax audit.
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Starting from September 2018, an on-site tax audit will be carried out according to the new rules. The procedure is simplified and becomes more convenient for taxpayers. The changes are provided for by the norms of the law dated August 03, 2018 No. 302-FZ. Innovations apply to inspections, acts for which will be dated after September 3 this year.
Field tax audit: new rules from September 3, 2018
The legislators decided to extend the period for the preparation by business entities (firms and individual entrepreneurs) of documents requested by the tax authority for verification on a specific transaction (clause 5 of article 93.1 of the Tax Code of the Russian Federation). Previously, 5 days were allotted for their provision, now it will be possible to satisfy the request of the tax authorities within 10 days.
Employees of the Federal Tax Service will not be able to twice request documents requested earlier (regardless of the reason for their provision) - upon receipt of a repeated request, the taxpayer has the right to limit himself to notifying the Federal Tax Service of the earlier sending of all necessary copies, certificates, etc. (indicating the recipient of the documentation, the date and details of the previous shipment). An exception is if, before the second request, the originals were sent to the Federal Tax Service on the terms of their return (changes were made in paragraph 5 of article 93 of the Tax Code of the Russian Federation).
According to the new rules, when an on-site tax audit is carried out using the interrogation of witnesses, inspectors are required to make copies of the protocols and hand them over to the interrogated persons (new paragraph 6 of article 90 of the Tax Code of the Russian Federation). Transfer of copies is carried out against receipt. If the witness refuses to receive the document, appropriate notes are made in the protocol. If members of the labor collective act as a witness, they have the right to transfer such protocol summaries to their employer for review. This will give additional advantages to the taxpayer when developing tactics for defending interests in court.
With regard to the field tax audit, the changes also affected the following aspects:
- Additional restrictive factors for repeated inspections have appeared (clause 2, clause 10, article 89 of the Tax Code of the Russian Federation). Previously, tax authorities had to adhere to a single parameter - the time frame. According to the updated rules, inspectors can analyze only those data that have been corrected by the clarifying declaration (provided that, as a result of the “clarification”, the tax liability of the taxpayer has decreased).
- On-site inspections will be accompanied by the obligatory drawing up of addenda to the acts. Such annexes should be present to display the results of all additional activities implemented. Delivery of documents to the taxpayer is carried out within 5 days, after which the auditee has 15 days to challenge the results of additional measures. If documents are transferred personally from hand to hand, the taxpayer must confirm this fact with his own signature. In case of evasion from receiving an act with attachments, documents are sent by registered mail. Documents are considered received on the sixth day from the moment they were sent (clauses 6.1, 6.2 of article 101 of the Tax Code of the Russian Federation).
- The field tax audit in 2018 should become more transparent and understandable for those whose activities are being audited. To this end, according to the new rules, the tax authorities are required to first submit the results of the audit (including additional measures) to the head and chief accountant of the company for review.
Additions to the acts must be issued to all inspected business entities without exception. If we are talking about a foreign company that does not have separate structures on the territory of the Russian Federation, the documents are sent by registered mail. The address of the recipient in the letter is the one that is recorded in the database of the Unified State Register of Taxpayers. The date of actual receipt of the notification is the twentieth day counted from the date of sending the letter. Documents that were received from the taxpayer are not attached to the acts.
If the taxpayer has objections regarding the content of the additions or the final act, they are set out in writing, after which they are transferred to the tax office. Documentary justifications for the unreliability or illegality of the conclusions of tax inspectors may be attached to the appeal.
The terms of the on-site tax audit remain unchanged, but the terms of desk audits are being updated from 2019 - with respect to VAT calculated by Russian business entities, the audit will last no more than 2 months.
