How does a desk tax audit take place: deadlines, what is checked. Desk tax audit
The article provides explanations from official bodies on the procedure for conducting a desk audit, provides advice and recommendations to taxpayers, allowing them to quickly navigate and make an informed decision based on the results of a desk audit.
Introduction
A desk audit is a form of current control. During the audit process, tax officials determine how tax laws are observed and whether tax benefits and fees are applied correctly.
A desk audit begins immediately after a declaration or calculation (reporting) is submitted to the tax office. To start an audit, no special decision of the head of the tax authority is required (clause 2 of Article 88 of the Tax Code of the Russian Federation; hereinafter referred to as the Tax Code of the Russian Federation). Consequently, tax authorities can conduct a desk audit based on any submitted tax return (calculation). Thus, at the initial stage, tax inspectors check how correctly the declaration (calculation) is filled out, how the indicators of the submitted reporting are interconnected with the indicators:
Tax returns and calculations for the audited tax for previous tax (reporting) periods;
Tax returns and calculations for other taxes;
Accounting statements;
Other documents that the tax authority has at its disposal.
However, not all declarations are subject to the so-called in-depth check with a request for clarification and the request for additional documents. Often, in practice, tax authorities limit themselves to checking control ratios according to the declaration (calculation) and other documents available to them (clauses 1, 3 of Article 88 of the Tax Code of the Russian Federation). Control ratios are essentially formulas into which the indicators of the submitted declaration (calculation) must fit in relation to other reporting indicators (checked automatically using a computer program).
Procedure for conducting a desk audit
The procedure for conducting a desk tax audit is regulated by Art. 88 Tax Code of the Russian Federation. It is carried out at the location of the Federal Tax Service on the basis of the declaration submitted by the taxpayer and other documents about his activities available to the tax authorities. Experts from the Federal Tax Service of Russia provided their recommendations on the procedure for conducting a desk audit in letter No. AS-4-2/12705 dated July 16, 2013.
Thus, the taxpayer submits declarations and calculations to the tax office at the place of his registration. A taxpayer can be registered for taxation both at the location of the organization and separate divisions (for individual entrepreneurs - at the place of residence), and at the location of the real estate and vehicles owned by the taxpayer (clause 1 of Article 83 of the Tax Code of the Russian Federation). For example, payers of the property tax of organizations submit declarations at the location of real estate, even if it is located outside the location of the organization or its separate division that has a separate balance sheet (Article 385, paragraph 1 of Article 386 of the Tax Code of the Russian Federation). In this case, a desk audit will be carried out at the location of the property.
Since a desk audit is carried out at the location of the tax authority to which the taxpayer submitted a declaration or calculation (reporting), tax inspectors do not go to the taxpayer’s territory during a desk audit (clause 1 of Article 88 of the Tax Code of the Russian Federation). However, this does not mean that they do not have the right (if necessary) to inspect the premises and territories of the taxpayer to obtain the evidence they need.
NOTE
Since 01.01.2015, the right of tax authorities has been established to inspect the territories, premises of the inspected person, as well as documents and objects as part of a desk audit of a VAT declaration, if this declaration is submitted with the declared amount of tax to be reimbursed (Clause 10 of Article 10 of the Federal Law of June 28 .2013 No. 134-FZ “On amendments to certain legislative acts of the Russian Federation in terms of combating illegal financial transactions”).
Let's consider algorithm for conducting a desk audit.
Stage 1. Acceptance and entry into the automated information system of tax authorities of data from all submitted tax returns (calculations). In other words, a desk audit of any declaration (calculation) begins with the reporting data being entered into the automated information system of the tax authorities (AIS “Tax”).
In order for accountants to be able to independently see and correct errors in tax returns, the Federal Tax Service of Russia has published control ratios of tax reporting indicators on its official website. It is with the help of control ratios that inspectors check how correctly and reliably the declarations are filled out by taxpayers and tax agents.
FOR YOUR INFORMATION
Mathematical and logical formulas for the main tax returns are available to taxpayers on the website of the Federal Tax Service of Russia (www.nalog.ru) in the “Tax reporting” section of the “Control ratios for tax returns” heading.
The specified formulas and calculations can be implemented into existing accounting programs (both those developed by taxpayers independently and those created for them by specialized IT companies). Taxpayers, filling out tax returns in the programs they use, will be able to identify errors and correct them before submitting reports to the tax authorities.
Stage 2. Desk control using intra-document and inter-document control relationships based on information available to the tax authority (automatically).
Stage 3. If the control ratios do not satisfy the automatic verification using a computer program, an in-depth desk audit is carried out with a request for additional documents from the taxpayer. We can say that the third stage is a further in-depth audit with tax control measures carried out by the desk audit department.
At this stage (in-depth inspection), the tax official checks:
- comparability of the indicators of the tax declaration (calculation) with the indicators of the tax declaration (calculation) of the previous reporting (tax) period;
- interrelation of the indicators of the audited tax return (calculation) with the indicators of tax returns (calculations) for other types of taxes and financial statements;
- reliability of tax return (calculation) indicators based on analysis of all information available to the tax authority.
The tax inspector also compares the indicators of declarations (calculations) and financial statements with indicators for similar taxpayers and with industry averages. In addition, he checks the correctness of the reflection of accruals on the submitted tax returns (calculations) in the taxpayer’s “Settlements with the Budget” card (letter of the Federal Tax Service of Russia dated July 16, 2013 No. AS-4-2/12705).
The timing and form of the desk audit are presented in Table. 1.
Unlike an on-site inspection, the law does not provide for either an extension or suspension of the period for conducting a desk inspection (letter of the Ministry of Finance of Russia dated February 18, 2009 No. 03-02-07/1-75, Resolution of the Federal Antimonopoly Service of the Moscow District dated May 23, 2012 in case No. A40- 85281/11-20-359, FAS North-Western District dated 03/04/2010 in case No. A52-4313/2009).
This means that tax officials can perform any actions related to checking reporting (for example, request clarifications or documents) only within this period.
After receiving the declaration, calculation (reporting), tax authorities will check the control ratios. The result of checking the control ratios will be the presence or absence of grounds for an in-depth check.
If no errors or inconsistencies are identified in the submitted declarations (calculations, reports), then, as a rule, tax authorities do not inform taxpayers about this, because no documents are drawn up based on the results of the audit. It’s another matter when errors or distortions are found in declarations and (or) calculations. The inspectorate can compare the indicators of current and previous reporting, as well as figures for various taxes for the reporting period. If the data does not converge, then perhaps the inspectorate will decide to conduct an in-depth inspection.
Also, tax authorities may decide to conduct an in-depth desk audit if the taxpayer applies tax benefits, declares VAT for reimbursement, or when the updated declaration declares a tax reduction (clauses 6, 8 of Article 88 of the Tax Code of the Russian Federation).
During an in-depth inspection, events can develop in different ways:
- situation 1: the taxpayer is informed about identified errors (contradictions in reporting) with a requirement to provide explanations or make corrections to the reporting. Deadline - no later than five working days;
- situation 2: The tax inspectorate carries out certain tax control activities:
Requesting additional documents from the taxpayer;
Conducting counter checks of counterparties;
Requesting documents from third parties;
Appointment of examination;
Inspection of premises and territories;
Other events.
Tax authorities can request any documents related to the audit only within the three-month period allotted for conducting a desk audit. Attention is drawn to this both in official clarifications (letter of the Ministry of Finance of Russia dated February 18, 2009 No. 03-02-07/1-75) and in court decisions (Resolutions of the Federal Antimonopoly Service of the Moscow District dated November 26, 2010 No. KA-A40/14322-10 on case No. A40-160453/09-4-1253, 07/05/2010 No. KA-A40/6657-10 in case No. A40-131877/09-111-956). Therefore, failure to provide documents upon a request made three months later cannot be the basis for concluding that penalties will be assessed in connection with non-payment of tax.
Moreover, tax authorities can request additional documents only in a situation where they have identified errors or contradictions in reporting. If this does not happen, the actions of the inspectors can be considered illegal (letter of the Federal Tax Service of Russia dated September 13, 2012 No. AS-4-2/15309@, Resolutions of the Presidium of the Supreme Arbitration Court of the Russian Federation dated November 11, 2008 No. 7307/08, FAS Volga District dated September 10, 2013 on the case No. A65-406/2013).
The head (deputy head) of the tax inspectorate may decide to carry out additional control measures (paragraph 1, clause 6, article 101 of the Tax Code of the Russian Federation). Then, within one more month, tax authorities will be able to legally request documents and information they are interested in, conduct examinations and (or) interrogate witnesses (paragraph 3, paragraph 6, article 101 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of Russia dated February 18, 2009 No. 03-02 -07/1-75).
FOR YOUR INFORMATION
The decision to appoint additional tax control measures must set out the circumstances that necessitated their implementation, as well as indicate the duration and specific form of the measures (paragraph 2, clause 6, article 101 of the Tax Code of the Russian Federation).
A taxpayer who fails to provide the requested documents or other information faces liability under Art. 126 of the Tax Code of the Russian Federation. The fine will be 200 rubles. for each document not submitted.
Often, the tax inspectorate, instead of submitting documents, decides to call the taxpayer for personal communication (subparagraph 4, paragraph 1, article 31 of the Tax Code of the Russian Federation, paragraph 2 of the letter of the Federal Tax Service of Russia dated July 17, 2013 No. AS-4-2/12837). For this purpose, a special notification, the form of which was approved by Order of the Federal Tax Service of Russia dated May 31, 2007 No. MM-3-06/338@ “On approval of document forms used by tax authorities when exercising their powers in relations regulated by the legislation on taxes and fees”). For failure to appear, an official of an organization (or individual entrepreneur) may be fined 2000-4000 rubles. according to Part 1 of Art. 19.4 of the Code of Administrative Offenses of the Russian Federation.
Typical situations when tax authorities have the right to require additional documents to conduct a desk audit are presented in table. 2.
Table 2. Additional documents that must be submitted to the tax office to conduct a desk audit |
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Situation subject to desk review |
Documents to be submitted to tax authorities |
Legal basis |
Errors were found in the submitted declaration or it was discovered that the information contained in the declaration contradicts information from other sources |
It is necessary to provide explanations or submit an amended (clarified) declaration |
Clause 3 of Art. 88 Tax Code of the Russian Federation |
It was revealed that the information contained in the declaration does not correspond to the information from the documents available at the tax office |
It is necessary to submit documents confirming the accuracy of the information in the declaration |
Clause 4 of Art. 88 Tax Code of the Russian Federation, Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated March 15, 2012 No. 14951/11 |
Loss-making declaration submitted |
It is necessary to provide explanations justifying the amount of loss |
Clause 3 of Art. 88 Tax Code of the Russian Federation |
An updated declaration has been submitted in which the amount of tax payable is less than in the previously submitted declaration for the same period |
It is necessary to provide explanations justifying the reduction in the tax amount |
Clause 3 of Art. 88 Tax Code of the Russian Federation |
For value added tax situations |
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The required supporting documents are not attached to the VAT return |
When confirming the zero VAT rate, the documents specified in Art. 165 Tax Code of the Russian Federation |
Clause 7 of Art. 88 Tax Code of the Russian Federation |
The VAT return states the amount of tax to be refunded (page 050, section 1 of the declaration is completed) |
Documents confirming the legality of VAT deductions (supplier invoices, primary documents for the purchase of goods, works, services) |
Clause 8 of Art. 88 Tax Code of the Russian Federation |
Registration of desk audit results
If, based on the results of reviewing the inspection materials, the inspectorate establishes the fact of a tax offense, it will draw up desk tax audit report according to the form approved by Order of the Federal Tax Service of Russia dated December 25, 2006 No. SAE-3-06/892@ (as amended on July 23, 2012) “On approval of document forms used when conducting and processing tax audits; grounds and procedure for extending the period for conducting an on-site tax audit; the procedure for interaction between tax authorities to carry out orders to request documents; requirements for drawing up a tax audit report.”
The desk inspection report is drawn up no later than 10 working days after the end of the inspection. This document must be delivered to the taxpayer within five working days from the date of drawing up the act (clause 5 of Article 100 of the Tax Code of the Russian Federation). After this, the period allotted for filing objections to the inspection report begins to expire. This period is one month from the date of receipt of the tax audit report (clause 6 of Article 100 of the Tax Code of the Russian Federation).
The act is the main document in which the results of the desk audit are presented. It should consist of the following parts:
- introductory part (general provisions);
- descriptive part (established facts);
- final part:
Conclusions of tax authorities;
Proposals to eliminate identified violations;
We believe that the appendices to the desk audit report, drawn up by the tax authority, should also be considered as its component part.
Based on the report of the desk audit, the head (deputy head) of the tax authority makes a decision on bringing to responsibility or refusing to bring to liability based on the results of consideration of the materials of the desk audit (clause 1 of Article 101 of the Tax Code of the Russian Federation).
FOR YOUR INFORMATION
When considering materials, the head (deputy head) of the inspection must not only establish all the circumstances of the violation, but also identify circumstances that mitigate liability or completely exclude the taxpayer’s guilt (clause 5 of Article 101 of the Tax Code of the Russian Federation). If he does not do this, then the final decision can be challenged in a higher tax authority, and then in court (Resolution of the Federal Antimonopoly Service of the North-Western District dated 02/06/2013 in case No. A21-4566/2012,08/13/2012 in case No. A21-8338/2011, FAS Moscow District dated 10/03/2012 in case No. A40-107621/11-99-463).
Let us add that failure to draw up a desk audit report is one of the grounds for canceling a decision made by the tax authority based on the results of consideration of the desk audit materials. Arbitration courts come to this opinion (Resolutions of the FAS Moscow District dated September 23, 2009 No. KA-A40/8182-09-2, FAS North Caucasus District dated November 12, 2009 No. A53-5911/2009).
Therefore, if an inspector claims that he conducted a desk audit of the declaration submitted by the taxpayer and found violations, he is obliged to draw up an inspection report. If he does not do this, the decision that will be made based on the results of consideration of the inspection materials may be declared invalid (clause 14 of Article 101 of the Tax Code of the Russian Federation).
Should tax inspectors draw up a desk audit report if violations were identified that did not result in an understatement of the amount of tax payable?
According to paragraph 5 of Art. 88 of the Tax Code of the Russian Federation, inspectors must draw up a report in each case when, as a result of an audit, violations of tax legislation are revealed, regardless of whether arrears on the tax being inspected are revealed.
Suppose a taxpayer fails to file a tax return on time, but pays the tax on time. In this case, the inspector will still draw up a desk inspection report. At the same time, in the act he will indicate that the taxpayer has committed an offense, which is provided for in Art. 119 of the Tax Code of the Russian Federation (late submission of a declaration to the tax authority).
Objections to the desk inspection report- one of the most important tools that the law provides to the taxpayer so that he has the opportunity to influence the decision-making based on the results of the audit.
So, after receiving the report, the taxpayer has the right to submit his written objections to the audit report to the tax authority (clause 6 of Article 100 of the Tax Code of the Russian Federation). This can be done in the following cases:
- the taxpayer does not agree with the conclusions and proposals of the tax inspector on the merits;
- the head of the inspection (his deputy) should be pointed out to violations of the taxpayer’s rights during the audit, to errors and inaccuracies in the drawn-up report.
Submission of objections - right, and not the responsibility of the taxpayer. Therefore, there is no need to file objections. But, as a rule, objections to the desk inspection report must be submitted. Especially if an organization or individual entrepreneur (IP) intends to defend its position both before the head of the tax authority (his deputy), who will consider the audit materials, and subsequently in a higher authority or court.
NOTE
The importance of objections increases significantly if the organization (IP) has arguments on the merits of the charges brought against them and they are sufficiently convincing. Objections and the possibility of judicial overturning of a decision based on the results of an audit are a powerful argument for tax authorities. Therefore, the decision based on the results of the audit will be made taking into account the objections presented by the taxpayer.
We especially emphasize that objections should not point out formal violations of the procedure for conducting a desk inspection (for example, the inspection period, interrogation procedure, etc.) or the execution of the inspection report. It is advisable to limit yourself to arguments supported by properly executed documents that can convince tax authorities that their conclusions are erroneous.
Objections are submitted in writing (Clause 6, Article 100 of the Tax Code of the Russian Federation). Since the Tax Code of the Russian Federation does not contain requirements for the format and content of objections to the desk audit report, the taxpayer has the right to draw up objections in any form.
When drawing up the introductory part of the objections, you should indicate:
- name of the organization or last name, first name and patronymic (for an individual, individual entrepreneur);
- address of location according to the constituent documents of the organization or address of residence (for an individual, individual entrepreneur);
- TIN and checkpoint;
- date of submission of objections;
- the exact name of the tax authority to which the objections are submitted;
- surname, initials and position of the inspector who conducted the desk inspection;
- on what declaration (calculation) the audit was carried out (tax, period).
In addition, you can mention the start and end dates of the review.
In this case, you must immediately indicate the entire disputed amount, with the collection of which the organization (IP) does not agree, and also provide reasonable arguments.
- formulate your arguments briefly and clearly, with references to articles of the Tax Code of the Russian Federation. Do not forget that you need to refer to the rules as amended, which were in force during the controversial period, and not at the time when the objections were drawn up;
- try to find court decisions that confirm your case. It is desirable that these are decisions in your judicial district or decisions of the Supreme Arbitration Court of the Russian Federation;
- if possible, refer to the explanations of the Ministry of Finance of Russia, the Federal Tax Service of Russia or the regional Office of the Federal Tax Service of Russia. If your inspectorate gave you written explanations regarding a controversial episode, be sure to refer to them;
- You shouldn’t rely on formal proof of your rightness, or get too carried away with the interpretation of legal norms and references to practice. The best argument is the presence of documents confirming your correctness (accounting registers, primary and other documents).
FOR YOUR INFORMATION
The procedure for submitting objections to the desk inspection report is established in paragraph 6 of Art. 100 Tax Code of the Russian Federation.
In accordance with paragraph 6 of Art. 100 of the Tax Code of the Russian Federation for drawing up and filing objections the taxpayer is given one month from the date of receipt of a copy of the desk inspection report. The deadline for submitting objections expires on the corresponding date of the month following the month of receipt of the desk inspection report (Clause 5, Article 6.1 of the Tax Code of the Russian Federation).
EXAMPLE 1
The organization received a desk inspection report on January 20, 2015. Objections must be submitted no later than 02/20/2015.
If the end of the period falls on a month in which there is no corresponding date, then the last day on which objections can be submitted expires on the last day of this month (paragraph 2, clause 5, article 6.1 of the Tax Code of the Russian Federation).
EXAMPLE 2
The organization received a desk inspection report on January 30, 2015. Objections must be submitted no later than 02/28/2015.
An organization (IP) has the right to submit objections on any day of the established period, including the last.
Nuances of a desk audit for VAT
A desk audit of value added tax is, in the opinion of many practitioners, the most complex and unpredictable. Thus, the reason for its implementation may not be errors and inconsistencies in reporting, but a declaration submitted to the Federal Tax Service with the declared amount of tax to be reimbursed from the budget. In this case, the size of the declared amount does not matter.
Let us remind you that the difference between the amount of tax deductions and the amount of VAT calculated on taxable transactions at the end of the tax period is subject to reimbursement.
A desk audit of value added tax is always accompanied by a request from the taxpayer for additional documents confirming the legality of applying deductions. In this case, the invoice serves as the basis for the buyer to accept the goods (works, services, property rights) presented by the seller for deduction of VAT amounts (Article 169 of the Tax Code of the Russian Federation).
From 01/01/2015 The list of cases when, during a desk audit, tax officials have the right to request additional documents is expanding. Thus, during a desk audit of a VAT return, invoices, primary and other documents related to transactions, information about which is contained, may be requested. in the submitted declaration and do not correspond to the information about the same operations specified (clause 8.1 of Article 88 of the Tax Code of the Russian Federation):
- in VAT returns submitted by other persons;
- in the journals of invoices submitted by intermediaries - VAT evaders.
EXAMPLE 3
Based on the results of a desk audit, the inspectorate will refuse a VAT refund to the payer if he has unreasonably claimed VAT deductions on invoices that relate to earlier periods.
Typically, in such a situation, the organization confirms the actual period of receipt of invoices in the incoming correspondence journal, purchase ledger and invoice receipt journal. However, this is not enough.
The inspectors will point out that the VAT amounts presented to the payer when purchasing goods (work, services) are subject to deduction in the tax period in which he had the right to do so, that is, this moment cannot be arbitrarily transferred to another period. This position is supported by judicial practice (Resolution of the Federal Antimonopoly Service of the West Siberian District dated September 19, 2013 in case No. A81-3853/2012).
If a dispute arises on such an issue, the taxpayer should pay attention to the period in which the goods (work, services) were accepted for accounting, since, as a general rule, it is the date of the invoice that determines the date of its acceptance and delivery to the counterparty under the contract.
FOR YOUR INFORMATION
Incoming correspondence logs and invoice logs are one-sided documents of the taxpayer himself, and therefore are not sufficient evidence of late receipt of invoices.
It is important for taxpayers to consider the following points:
- the fact that invoices were received significantly later than the dates indicated on them (due to their production with violations and return to counterparties for revision, poor postal service and territorial remoteness of counterparties) must be documented;
- The most common way to document that invoices were received later than their stated dates is to use postmarked envelopes.
In such cases, tax authorities may show interest in the weight of postal correspondence. If the inspectors objectively prove the impossibility of receiving invoices in any envelope (for example, 100 pieces of invoices according to the inventory of the contents in an envelope weighing 20 g), then the declared amount of VAT deductions may be denied. In such cases, judicial practice is on the side of the inspectors (Resolution of the Federal Antimonopoly Service of the Moscow District dated December 6, 2012 in case No. A41-31731/11, the Tenth Arbitration Court of Appeal dated August 29, 2012 in case No. A41-31731/11).
Please note that in invoices drawn up from the date of entry into force of the Decree of the Government of the Russian Federation of December 26, 2011 No. 1137 (as amended on November 29, 2014) “On the forms and rules for filling out (maintaining) documents used in calculations of value added tax cost" (hereinafter referred to as Resolution No. 117), corrections are made by the seller by drawing up new copies.
In this case, it is not allowed to change the date of the invoice specified before corrections were made to it (clause 7 of Appendix No. 1 to Resolution No. 1137).
According to the Russian Ministry of Finance, expressed in letter No. 03-07-10/7374 dated March 12, 2013, a taxpayer can apply a VAT deduction for three years when filing an updated return for this tax for the period in which the right to apply it arose.
EXAMPLE 4
One of the grounds for additional VAT assessment may be the inspector’s argument about the interdependence of the parties to the transaction and, in connection with this, establishing a non-market price for goods (works, services). In this regard, a common reason for refusal to receive a refund (use of deductions) for VAT is the conclusion of the inspectors that the payer has received an unjustified tax benefit.
In this situation, it is important for the taxpayer to know: a tax benefit cannot be recognized as justified only if it was received by the taxpayer outside of connection with his actual business or other economic activity. The Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated 04/06/2010 No. 17036/09 states that in each specific case it is necessary to prove how the interdependence resulted in an unjustified tax benefit and how exactly it was formed.
Also, during a desk audit on VAT, tax officials often set question of the integrity of counterparties. In this regard, we draw attention to the fact that the activities of organizations cannot be made dependent on the presence or absence of a sufficient amount of property and (or) employees.
But if during the inspection the Federal Tax Service Inspectorate finds that the fulfillment of contractual obligations is not substantive, then in such cases it is possible to re-qualify them and additionally charge tax.
For example, the basis for recharacterization of a controversial agency agreement may be the conclusion of the tax authority that, in fact, the activity of purchasing and selling goods was carried out by the organization not in the interests of the principal, but in its own interests. Therefore, the purpose of drawing up agency agreements can be interpreted as the organization receiving an unjustified tax benefit, since VAT was calculated on the agency fee, and not on the sale of goods.
Summary
The process and result of a desk tax audit are influenced by many factors:
- the quality and sufficiency of documents confirming the tax benefits declared by the organization (individual entrepreneur);
- competence of inspectors;
- technical capabilities of telecommunication channels;
- difficulties in interpreting tax and civil legislation.
In this regard, organizations and entrepreneurs should not underestimate the importance of a desk audit. On the contrary, you need to thoroughly weigh the possible risks during its implementation, and, if necessary, present well-founded and reasoned objections on the merits of the requirements presented by the tax authorities in order to obtain the most painless result based on the results of the desk audit.
1. Essence, functions and purposes of desk audit
Goals of desk audit
Main object
2. Registration of the results of the desk audit
A tax offense is an unlawful act committed by a taxpayer, for which liability is established by law. To classify a tax offense in RF it is necessary to prove the taxpayer’s guilt in committing an unlawful act, which can be expressed both in actions and inaction. It is established by law that companies and individuals bear responsibility for committing tax offenses.
Tax code The Russian Federation has set the following conditions for bringing to responsibility for tax offenses:
1. No one can be held accountable for tax offenses other than on the grounds and in the manner provided for by the Tax Code of the Russian Federation.
2. No one can be held accountable again for committing the same tax offense.
3. Responsibility provided for by the Tax Code of the Russian Federation for an act committed physical face, occurs if it does not contain signs of a crime provided for by the criminal legislation of the Russian Federation.
4. Involvement of legal entities. holding a person accountable for committing a tax offense does not relieve officials from administrative, criminal and other liability provided for by the legislation of the Russian Federation.
5. Holding a taxpayer accountable for committing a tax offense does not relieve him of the obligation to pay the due amounts of tax and penalties.
6. A person is considered innocent of committing a tax offense until his guilt is proven in the manner prescribed by Federal Law and established by a court decision that has entered into legal force.
According to the law, a person who has committed an unlawful act intentionally or through negligence is considered guilty of committing a tax offense. A tax offense is considered committed intentionally if the person was aware of the illegal nature of his actions (inaction) and deliberately allowed the harmful consequences of such actions (inaction). A tax offense is considered committed through negligence if a person did not realize the illegal nature of his actions (inaction) or did not foresee the harmful nature of the consequences that arose as a result of these actions (inaction), but should have and could have realized and foreseen this.
The Tax Code of the Russian Federation establishes circumstances that exclude a person’s guilt in committing a tax offense, in particular:
committing an act containing signs of a tax offense as a result of a natural disaster or other extraordinary and insurmountable circumstances;
committing an act containing signs of a tax offense, an individual who at the time of its commission was in a state in which he could not be aware of the actions being taken or manage them due to a painful condition, and in other cases.
Circumstances mitigating the liability of a person who has committed a tax offense may include difficult personal or family circumstances, threats and coercion from other persons, and other circumstances.
An aggravating circumstance is the commission of a tax offense by a person previously held accountable for tax offenses.
If during a desk audit errors in filling out documents or contradictions between the information contained in the submitted documents are revealed, the taxpayer is notified about this no later than three working days with a requirement to make appropriate corrections within the period established by the tax authority, not exceeding five working days. If the taxpayer has not made the appropriate corrections within the prescribed period, then, if there are grounds to believe that the taxpayer has committed tax violations, he should be recommended for inclusion in the plan for conducting on-site tax audits.
If, based on the results of a desk audit of tax returns, errors are discovered in the calculation of tax amounts that do not result in an underestimation of the amounts of taxes payable to the budget, employees of the departments responsible for conducting desk tax audits create registers in duplicate, which, together with the tax returns no later than the next working day after the desk audit is carried out, they are transferred to the accounting and reporting department for posting tax amounts in the personal accounts of taxpayers based on the results of the desk audit. After the specified amounts are entered into the personal accounts of taxpayers, registers indicating the date of return and tax returns with a note from the accounting and reporting department about the transaction are returned to the departments responsible for conducting desk tax audits and filed in the files of taxpayers.
If a desk audit reveals violations of the rules for preparing a tax return, which led to an understatement of the amounts of taxes payable, the fact of a tax offense is reliably established and does not require an on-site tax audit to confirm it, then within 10 days from the date of the desk audit, the head of the tax office authority or his deputy makes a decision to hold the taxpayer liable for taxation for committing a tax offense. The decision is formalized in the form of a resolution in accordance with the norms of the Tax Code of the Russian Federation.
If the taxpayer himself discovers that the tax return submitted by him does not reflect or incompletely reflects information, as well as errors leading to an underestimation of the amount of tax payable, he is obliged to make the necessary additions and changes to the tax return. The issue of the taxpayer's liability in this case is resolved taking into account the provisions of Art. 81 Tax Code of the Russian Federation. There are three possible scenarios for the development of events, regulated by the Tax Code of the Russian Federation:
1. If an application for amendments to a tax return is made before the deadline for filing a tax return, it is considered submitted on the day the application is submitted.
2.If an application to amend a tax return is made after the expiration deadline filing a tax return, but before the deadline deadline payment of tax, the taxpayer is released from liability if the specified statement was made before the moment when the taxpayer learned that the tax authority had discovered his error or that an on-site tax audit had been scheduled.
Advertisement checks. In this case, the taxpayer is released from liability provided that before submitting such an application, he pays the missing amount of tax and the corresponding penalties to the budget.
The resolution of the tax authority on bringing the taxpayer to tax liability for committing a tax offense based on the results of a desk audit shall indicate:
The circumstances of the tax offense committed by the taxpayer;
Documents and other information that confirm these circumstances;
Circumstances mitigating or aggravating the taxpayer’s guilt for committing tax offenses; types of tax offenses;
The amounts of applied tax sanctions with reference to the relevant norms of the Tax Code of the Russian Federation.
Based on the resolution to hold the taxpayer accountable for committing a tax offense, the taxpayer is sent a demand to pay tax arrears, penalties, amounts of tax sanctions, as well as to eliminate identified violations. The demand is sent within 10 days from the date of the relevant decision. The demand and a copy of the resolution are handed over to the taxpayer or his representative against a receipt or transmitted in another way indicating the date of receipt of the specified documents by the taxpayer or his representative.
If, as a result of the taxpayer’s deliberate actions, the demand or a copy of the tax authority’s resolution cannot be delivered to him, they are considered received by the taxpayer six days after they were sent by registered mail.
Registration of desk audit results
In paragraph 5 of Art. 88 of the Tax Code of the Russian Federation contains a rule according to which the person conducting a desk tax audit is obliged to consider the explanations and documents submitted by the taxpayer. If, after considering the submitted explanations and documents, or in the absence of explanations from the taxpayer, the tax authority establishes the fact of a tax offense or other violation legislation on taxes and fees, then officials of the tax authority are required to draw up an inspection report in the manner prescribed by Art. 100 Tax Code of the Russian Federation.
Until January 1, 2007, the Tax Code of the Russian Federation did not oblige the preparation of reports of desk tax audits, but did not prohibit it either. One of the main innovations in the desk audit procedure was the establishment of a requirement for tax authority officials to draw up a desk audit report.
According to paragraph 2 of Art. 100 of the Tax Code of the Russian Federation, the tax audit report must be signed by the persons who carried out the relevant audit and by the person in respect of whom this audit was carried out (his representative). If the person subject to the tax audit, or his representative, refuses to sign the report, a corresponding entry is made in the tax audit report. The Tax Code of the Russian Federation establishes a list of mandatory details that must be indicated in the desk tax audit report (Clause 3, Article 100 of the Tax Code of the Russian Federation).
It should be noted that previously the Tax Code of the Russian Federation did not impose requirements on the structure of the tax audit act.
Order No. SAE-3-06/892a, used when conducting and processing the results of tax audits and other tax control measures begun after December 31, 2006, approved the forms of desk and on-site (repeated on-site) tax audit reports (Appendices No. 4, 5 to Order No. SAE-3-06/892a), as well as the requirements for drawing up a tax audit report (Appendix No. 6 to Order No. SAE-3-06/892a.
In paragraph 5 of Art. 100 of the Tax Code of the Russian Federation establishes that a tax audit report must be handed to the person in respect of whom the audit was carried out, or his representative against receipt, or transferred in another way indicating the date of its receipt by the specified person (his representative).
If the person in respect of whom the audit was carried out, or his representative evades receiving a tax audit report, then this fact is reflected in the tax audit report; The tax audit report is sent by registered mail to the location companies(separate unit) or place of residence of an individual. faces. If a tax audit report is sent by registered mail, the date of delivery of this report is considered to be the sixth day counting from the date of sending the registered letter.
In paragraph 6 of Art. 100 of the Tax Code of the Russian Federation establishes that a person in respect of whom a tax audit was carried out (his representative), in case of disagreement with the facts stated in the tax audit report, as well as with the conclusions and proposals of the inspectors, within 15 days from the date of receipt of the tax audit report, has the right to submit to the relevant tax authority, written objections to the specified act as a whole or to its individual provisions. In this case, the taxpayer has the right to attach to written objections or, within the agreed period, submit to the tax authority documents (certified copies thereof) confirming the validity of his objections
Tax Service of Russia about Desk audit
(as edited by the Federal law dated July 27, 2006 N 137-FZ)
1. A desk tax audit is carried out at the location of the tax authority on the basis of tax returns (calculations) and documents submitted by the taxpayer, as well as other documents on the activities of the taxpayer available to the tax authority.
2. A desk tax audit is carried out by authorized officials of the tax authority in accordance with their official duties without any special decision of the head of the tax authority within three months from the date the taxpayer submits a tax return (calculation).
(clause 2 as amended by the Federal law dated November 26, 2008 N 224-FZ)
3. If a desk tax audit reveals errors in the tax return (calculation) and (or) contradictions between the information contained in the submitted documents, or reveals inconsistencies between the information provided by the taxpayer and the information contained in the documents available to the tax authority and received by it in during tax control, the taxpayer is informed about this with the requirement to provide the necessary explanations within five days or make appropriate corrections within the prescribed period.
4. A taxpayer who submits to the tax authority explanations regarding identified errors in the tax return (calculation) and (or) contradictions between the information contained in the submitted documents, has the right to additionally submit to the tax authority extracts from tax and (or) accounting registers and (or ) other documents confirming the accuracy of the data entered in the tax return (calculation).
5. The person conducting a desk tax audit is obliged to consider the explanations and documents submitted by the taxpayer. If, after considering the submitted explanations and documents, or in the absence of explanations from the taxpayer, the tax authority establishes the fact of a tax offense or other violation legislation on taxes and fees, officials of the tax authority are required to draw up an inspection report in the manner prescribed by Article 100 of this Code.
6. When conducting desk tax audits, tax authorities also have the right to request, in the prescribed manner, from taxpayers using documents confirming the right of these taxpayers to these tax benefits.
7. When conducting a desk tax audit, the tax authority does not have the right to request additional information and documents from the taxpayer, unless otherwise provided by this article or if the submission of such documents along with the tax return (calculation) is not provided for by this code.
8. When submitting a tax return for value added tax, in which the right to a tax refund is declared, a desk tax audit is carried out taking into account the specifics provided for in this paragraph, on the basis of tax returns and documents submitted by the taxpayer in accordance with this code.
The tax authority has the right to request from the taxpayer documents confirming, in accordance with Article 172 of this Code, the legality of applying tax deductions.
9. When conducting a desk tax audit on taxes related to the use of natural resources, tax authorities have the right, in addition to the documents specified in paragraph 1 of this article, to request from the taxpayer other documents that are the basis for the calculation and payment of such taxes.
9.1. If, before the end of the desk tax audit, the taxpayer has submitted an updated tax return (calculation) in the manner prescribed by Article 81 of this Code, the desk tax audit of the previously submitted declaration (calculation) is terminated and a new desk tax audit begins on the basis of the updated tax return (calculation). . Termination of a desk tax audit means the termination of all actions of the tax authority in relation to a previously submitted tax return (calculation). In this case, the documents (information) received by the tax authority as part of a terminated desk tax audit may be used when carrying out tax control measures in relation to the taxpayer.
(clause 9.1 introduced by Federal Law dated November 26, 2008 N 224-FZ)
10. The rules provided for by this article also apply to payers of fees and tax agents, unless otherwise provided by this code.
Desk review in the light of the latest arbitration practice
Despite its prevalence and routineness, a desk audit still remains the least formalized event. Perhaps this is why its implementation causes many disputes, including litigation, when refunding VAT or income tax. And the demands of tax officials are not always legal, especially regarding requests for the issuance of primary documents. How to behave competently during a camera meeting to avoid a fine? Analyzing the latest arbitration decisions, the author of the article recommends following a certain procedure for relations with inspectors, proven by positive judicial practice.
A desk audit is carried out on the basis of tax returns (calculations) and documents submitted organization and necessary for the calculation and payment of taxes. In addition, documents on the activities of the taxpayer are involved in the audit (clause 1 of Article 88 of the Tax Code of the Russian Federation).
In practice, situations are possible when companies do not submit tax returns to the inspectorate. Is it possible to conduct a desk audit in this case?
The Supreme Arbitration Court of the Russian Federation answers this question in the negative (resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated June 26, 2007 N 1580/07, determination of the Supreme Arbitration Court of the Russian Federation dated April 12, 2007 N 1580/07). In one of the cases, high judges directly rejected the inspectorate’s argument that a desk audit was admissible, regardless of the submission of declarations. According to the Supreme Arbitration Court of the Russian Federation, in their absence, tax authorities should use other types of tax control.
We set the start date for the desk audit
A desk audit is carried out by tax officials without any special and preliminary decision. And the taxpayer himself is not informed about its beginning. It can be carried out within three months from the date of submission of the declaration and the documents attached to it, unless otherwise established by law (clause 2 of article 88 of the Tax Code of the Russian Federation). These provisions are important. Often it is simply impossible to determine the exact start date of a desk audit, since no decision is made on this.
Practice shows that you should not take the three-month inspection period too literally. According to the Supreme Arbitration Court of the Russian Federation, holding it outside this period cannot in itself entail a refusal to satisfy the tax authorities’ demands for the collection of taxes, penalties and fines(Clause 9 of the information letter of the Presidium of the Supreme Arbitration Court of the Russian Federation dated March 17, 2003 N 71 “Review of the practice of resolving cases by Arbitration Courts related to the application of certain provisions of Part One of the Tax Code of Russia”).
So it can be argued that this period of desk inspection is not preemptive. Its expiration does not prevent the identification of facts of non-payment of tax and the adoption of measures for its forced collection. However, this period is taken into account if the organization is held accountable for failure to submit documents as part of a desk audit (Clause 1 of Article 126 of the Tax Code of the Russian Federation).
The statute of limitations is three months after filing the declaration.
If the tax authority’s request to submit documents is received after three months from the date of submission of the declaration, then liability under Art. 126 of the Tax Code of the Russian Federation does not apply. This conclusion is evidenced by arbitration practice (resolution of the FAS ZSO dated July 24, 2007 N F04-4768/2007, FAS MO dated December 27, 2007 N KA-A40/13627-07).
What documents may be requested during a desk audit?
The most heated disputes with tax authorities are over the need to submit certain documents. Moreover, any ordinary inspector can request them without leaving his office. Moreover, his demand does not require the sanction of the head of the inspection.
The Tax Code of the Russian Federation specifies exceptional cases of requesting additional documents
First of all, let us remind you that the tax authority has the right to demand the presentation of documents other than those already submitted by the company during the “camera meeting” only if it has identified:
errors in the tax return (calculation);
contradictions between the information in the submitted documents;
discrepancy between the taxpayer’s information and the information from documents available to the inspectorate and received during tax control.
However, the courts believe that a simple typo in the declaration that did not lead to changes tax base, should not serve as a basis for requiring any additional papers (resolution FAS VSO dated February 13, 2008 N A33-999/2007-F02-139/2008).
If the above circumstances are absent, then tax authorities do not have the right to require additional documents. This conclusion is confirmed by many Arbitration courts(decrees of the Federal Antimonopoly Service UO dated 05.05.2008 N F09-3221/08-S2; FAS VVO dated 07.19.2007 N A82-16739/2006-27; FAS PO dated 01.12.2006 N A65-12104/2005-SA1-32).
How to embrace the immensity, or is it possible to submit absolutely all the requested documents?
You cannot demand that an organization provide “everything in the world” of documents. As explained in the resolution of the Federal Antimonopoly Service ZSO dated April 11, 2005 N F04-1852/2005, requesting a “primary report” to confirm the compliance of tax reporting with the actual state of affairs means turning desk audits into on-site audits (Article 89 of the Tax Code of the Russian Federation).
It is prohibited to conduct an audit at the taxpayer's office
Moreover, inspectors do not even need to appear at the company. All necessary documents are submitted by her independently. Replacing a desk inspection with an on-site inspection leads to non-compliance with the guarantees associated with the procedure for conducting it, and, most importantly, to a ban on conducting a repeat on-site inspection.
Thus, the right granted to the tax authority, when conducting a desk audit, to demand additional information from the company, to receive explanations and documents, is limited by its essence. In this regard, tax authorities can only request those papers that are directly related to errors found in the declarations.
However, in addition to this, they have the right to demand documents in exceptional cases. This is evidenced by judicial practice (resolutions of the Federal Antimonopoly Service of March 20, 2008 N A65-25305/07; FAS VSO of September 25, 2007 N A19-6054/07-40-F02-6671/2007). Such cases include the submission of documents that:
confirm the right to tax benefits(clause 6 of article 88 of the Tax Code of the Russian Federation);
confirm the use of tax deductions for VAT when filing a declaration (clause 8 of Article 88 of the Tax Code of the Russian Federation);
are the basis for the calculation and payment of taxes related to the use natural resources(clause 9 of article 88 of the Tax Code of the Russian Federation).
Let's look at another example. During a desk audit, tax officials demanded from an agricultural producer who had not switched to a single agricultural tax, documents on the legality of applying the zero tax rate. income tax. The taxpayer appealed the actions of the tax authorities to court. According to the court, this rate is not a tax benefit. It acts as an independent element of taxation. Therefore, the taxpayer does not have the right to change it at his own discretion. Due to the fact that the Tax Code of the Russian Federation does not provide for the submission by the taxpayer of any documents confirming the application of the zero rate, the inspectorate had no reason to request documents (Resolution of the Federal Antimonopoly Service UO dated May 6, 2008 N F09-3057/08-S3).
The inspector, having discovered an error in the documents, is obliged to demand an explanation
Fiscal officials who have identified an error in the declaration or other submitted documents not only have the right, but also the obligation to demand the submission of explanations and documents confirming the correctness of calculation and timely payment of taxes. This interpretation of paragraph 3 of Art. 88 of the Tax Code of the Russian Federation was given in the definition of the Constitutional Court of the Russian Federation dated July 12, 2006 N 267-O. If earlier the tax authority, having discovered such errors, could begin the procedure for bringing to responsibility without informing the person being inspected, then after the position of the Constitutional Court of the Russian Federation appeared, such actions are unacceptable.
Thus, one of the federal district courts refused to satisfy the inspection's demands. The dispute erupted over customs declarations, copies of which the taxpayer submitted to confirm the validity of the application of the zero VAT rate. The Federal Tax Service inspectorate refused to reimburse him for the “entry” tax due to the “unreadability” of copies of customs declarations.
The court, citing the ruling of the Constitutional Court of the Russian Federation dated July 12, 2006 N 267-O, noted that, having established the “unreadability” of copies of documents, inspectors were obliged to invite the taxpayer to provide their originals. Since this was not done, the tax authorities did not have the right not to accept them (Resolution of the FAS VSO dated April 17, 2008 N A33-2637/07-F02-978/08). The situation with a “defective” invoice was considered in a similar way (FAS DO resolution of 04/21/2008 N F03-A04/08-2/1063).
In principle, the courts quite often refuse to satisfy the requirements of the inspection if they are based on the results of a desk audit, during which additional documents were not requested even though an error was discovered in the declaration (Resolution of the Federal Antimonopoly Service of the Moscow Region dated 04/09/2008 N KA-A40/86-08; FAS UO dated 02/29/2008 N F09-866/08-S2; FAS TsO dated 09/19/2007 N A64-5533/06-16).
But if the organization, through its own fault, did not submit the requested documents, then it will not be able to count on the application of clause 3 of Art. 88 Tax Code of the Russian Federation. A similar situation often arises when the tax authority makes a decision on VAT refund in accordance with Art. 165 and 176 of the Tax Code of the Russian Federation. They establish a list of documents that a taxpayer applying for a refund of “input” tax must submit to the tax authority. The absence of at least one of them is grounds for refusal of compensation. In this case, the inspectorate is not obliged to send a request to the company to provide the missing documents.
Since the taxpayer did not submit properly executed documents, the inspector’s decision based on the analysis of the papers that it had is legal. A different conclusion of the judges would contradict the legal position of the Supreme Arbitration Court of the Russian Federation, set out in a number of decisions (resolutions of the Presidium of the Supreme Arbitration Court of the Russian Federation dated April 18, 2006 N 16470/05, dated May 16, 2006 N 14873/05, dated May 16, 2006 N 14874/05, dated September 21. 2005 N 4152/05 and dated 07/06/2004 N 1200/04). Even if the taxpayer, after the inspector’s refusal to provide a refund, presents the required set of documents directly at the court hearing, the court does not have the right to evaluate them (Resolution of the Federal Antimonopoly Service of the Federal Antimonopoly Service of April 11, 2008 N F03-A04/07-2/5384).
The procedure for considering materials received during the inspection
The inspection has exactly ten days after the inspection to draw up an act based on its results (paragraph 2, paragraph 1, article 100 of the Tax Code of the Russian Federation). During this period, consideration of the materials from the chamber must take place with the obligatory participation of a representative of the organization. Attention is always paid to compliance with this requirement. Arbitration courts.
Violation of the verification procedure leads to invalidity of its results
If the tax authorities still do not notify the taxpayer being audited about the time and place of consideration of the audit results, then their final decision may be considered illegal. At the same time, the courts usually do not go into the essence of the dispute if they establish the very fact of such a violation. They recognize the results of the inspection as invalid (Resolution of the Federal Antimonopoly Service of the Central Election Commission dated 04.03.2008 N A14-5448-2007/223/28).
Thus, failure to notify the organization of the date of consideration of the materials is an absolute basis for canceling the relevant decision of the tax authority. The taxpayer’s right to know the time and place of consideration of audit materials is based on Art. 21 Tax Code of the Russian Federation. After all, he must have a real opportunity to represent and defend his interests (Resolution of the Federal Antimonopoly Service of the Eastern Military District dated August 27, 2007 N A82-15661/2006-20).
Sources
delo.ua Case
www.rabota2000.com.ua work 2000
revolution.allbest.ru/ Abstracts
www.kadis.ru Legal portal
www.garant.ru Garant - legal information portal
Investor Encyclopedia. 2013 .
The most common type of audit conducted by tax authorities is desk audit. All taxpayers, without exception, go through it. Let's see how it's done desk tax audit, what subtleties does a taxpayer have and what should he be aware of in order to successfully pass it?
Desk and field tax audit: main differences
A tax audit is a special form of control, which can be desk-based (that is, carried out indoors) or on-site. Tax control and desk tax audits are carried out by officials of the Federal Tax Service in order to assess compliance by entrepreneurs with the laws of the Russian Federation. At the same time, the services are checked not only of taxpayers, but also of tax agents and persons paying various tax fees.
Checking is an effective control tool. With its help, it is easier to achieve uniform parameters in the application of legal norms, taxation rules and compliance with them. As noted above, the following checks exist:
- office;
- away.
Carrying out desk checks is due to the following reasons: Art. 88 Tax Code of the Russian Federation. They are carried out by the desk audit department of the Federal Tax Service on the basis of each submitted declaration or reporting documentation. The taxpayer is not notified of the planned event. In addition, a desk tax audit (RF Tax Code) does not require special permission from the inspection management. The procedure can be carried out within three months. Five days are given to make changes to the declaration in accordance with the request of the tax office. A desk tax audit report is drawn up only if violations are detected. It is important to fill out this document correctly and correctly; a sample is available in every tax office.
On-site inspections are carried out on a random basis. They are carried out in different reporting periods and for different types of taxes. On-site inspections are carried out both on the territory of taxpayers and at the Federal Tax Service (depending on the wishes of the person being inspected). To begin the procedure, you need to obtain appropriate permission from the tax authorities. It is mandatory to notify the taxpayer of the upcoming event. Such procedures are carried out a maximum of twice a year, and the duration of each of them can be 2–6 months. When the inspection is completed, the taxpayer is given a certificate of completed actions, a desk tax audit report is drawn up and a certain decision is made, regardless of whether shortcomings in the organization’s work are identified or not.
Materials for download:
What are the goals of a desk tax audit?
One of the forms of audit of the Federal Tax Service is a desk tax audit, in which the declarations of organizations and individual entrepreneurs. This type of control has a distinctive feature - the Federal Tax Service does not need to go anywhere to carry it out.
If we compare on-site and desk audits, the latter is more effective, as it makes it possible to capture more organizations and individual entrepreneurs due to its features.
A desk tax audit is carried out by an inspector. Declarations, settlement transactions for advance payments, and a number of certificates and statements are subject to control. An analysis of all documents on the calculation and payment of taxes is carried out. Reporting on this audit can be submitted both electronically and in paper form. If the company being audited employs more than 100 people, the report must be electronic (this rule has been in effect since 2008).
The goals of conducting a desk audit are:
- control over compliance by taxpayers with the Tax Code of the Russian Federation;
- identification of amounts of unpaid or partially paid contributions for existing violations;
- collection of unpaid or partially paid debts to the Federal Tax Service;
- bringing violators to tax or administrative liability; collecting information for the correct selection of organizations and individual entrepreneurs for on-site inspections;
- control over the lawful use of deductions and benefits.
To achieve these goals, the Federal Tax Service must solve certain problems, namely:
- check the accuracy of accounting reports;
- calculate indicators for taxes transferred to the state treasury;
- control the timeliness of transfer of settlements to the Federal Tax Service;
- identify incorrect data in reporting documentation;
- check the consistency of values in tax and accounting reporting;
- identify facts of violations of the procedure established by the Tax Code of the Russian Federation.
A desk tax audit is carried out in accordance with the current Tax Code of the Russian Federation. Its procedure and rules are reflected in Art. 31, 87 and 88 of the Tax Code of the Russian Federation.
According to Art. 87 of the Tax Code of the Russian Federation are subject to verification:
- organizations;
- natural person;
- individuals who are individual entrepreneurs without forming a legal entity.
A desk tax audit (paragraph 1 of Article 88) involves reviewing documentation and tax returns provided by the taxpayer. These documents are the basis for the calculation and payment of taxes. The specialists carrying out this procedure also evaluate the documentation about the work of the person being inspected, which is available in the Federal Tax Service.
Main types of desk tax audits
Desk tax audits in 2017, as in previous periods, are divided into several types. Let's look at them.
Formal verification
During a formal desk audit, authorized persons look at whether the enterprise has all forms of reports and documentation established by law (for example, documentation that confirms the availability of tax benefits or export of goods, etc.).
Specialists check whether the taxpayer has the mandatory details provided for by legal acts and how clearly they are filled out. Data should be entered with a pen, felt-tip pen or machine printing. There should be no unspecified corrections. If there is no information in the line provided for this, put a dash or a reference to the fact that there is no reason to enter the information.
A formal desk tax audit also involves checking the signature of the taxpayer (manager and chief accountant) and their compliance with established standards. A second copy of the tax reporting is also issued, where the Federal Tax Service puts a mark with the date of receipt of the report.
Arithmetic check
During an arithmetic desk audit, the accuracy of mathematical calculations of certain indicators (for example, taxable profit) is assessed. An arithmetic desk audit involves monitoring the accuracy of calculations of financial results in documentation horizontally and vertically.
Regulatory review
During a regulatory desk audit, inspectors check the contents of the documentation, assessing it from the perspective of current legislation. Thanks to regulatory control, it is possible to identify documentation with illegal content, establish facts of unjustified write-off of expenses for the cost of goods, incorrect use of tax rates, etc. A regulatory desk tax audit is carried out by an inspector, who, when performing it, relies on the regulatory framework on taxes and fees.
Direct desk inspection
There is a direct desk tax audit. Documents with digital data that serve as the taxpayer’s basis for setting the amount of tax to be paid into the budget are subject to careful analysis.
- 12 reasons for conducting an unscheduled on-site tax audit: checklist
What are the deadlines for desk audits of tax authorities?
The KNI, or desk audit, is carried out by the territorial tax authority at the location of the Federal Tax Service. During the events, enterprises with all forms of ownership and organizational structures are inspected. A desk tax audit has the following features:
- the subject of its control is limited;
- To a greater extent, within the framework of a desk tax audit, they check the compliance of one tax with legislative norms;
- the deadlines for a desk tax audit are clearly defined by the Tax Code of the Russian Federation and are three months;
- documentation can be examined and checked on the territory of the authority;
- inspectors have extensive rights, in particular they can demand documentation from the taxpayer himself and his partners, conduct inspections, examinations and searches. The right to perform an inspection is stated in Art. 88 Tax Code of the Russian Federation.
A desk tax audit can be carried out either with or without the participation of the taxpayer.
The first option is in-depth. The taxpayer is presented with decisions and demands signed by the head of the Federal Tax Service and equivalent officials, that is, his deputies.
In the second option, the reports submitted by the taxpayer to the tax service are checked. A citizen can only find out that a desk tax audit has begun by requesting clarification or special documentation.
It is the desk departments of the INFS that carry out activities and are responsible for them. The structure has departments divided by certain types of taxes. Most inspectors work in the desk control sections for VAT. This type of audit is carried out by one inspector, who is responsible for all procedures: drawing up a requirement, checking documents, carrying out additional activities and documenting the results of a desk tax audit.
The documentation of the inspected organization is transferred to the Federal Tax Service based solely on a written request. If the taxpayer is not notified that a desk tax audit is planned, during the procedure he will only be required to explain the current state of affairs at the request of the inspector.
At the legislative level, it is stated about the duration of the procedure. A desk tax audit is carried out within three months from the date of presentation of the decision. However, it is possible to extend its terms for valid reasons. These include the following circumstances:
- It is necessary to carry out additional activities to request and obtain information about the circulation of documentation in partner organizations. The decision on a counter inspection is sent to the inspectorate at the location of the partner;
- the taxpayer must provide an updated tax return for the period subject to audit. The new inspection date is calculated from the day the document was submitted.
It is not uncommon to review all of an organization's work over the past three-year period. Documentation from an earlier period is not controlled, since the statute of limitations begins to apply.
If the request specifies a deadline for conducting a desk tax audit that does not comply with the law, the citizen has the right to challenge the provision of documents in accordance with the law by contacting the head of the INFS or appealing it in court.
This form of verification has no restrictions on the quantity applied to one person. In this case, inspections must differ in different parameters: tax, issue or control period. For the same taxes for the same time period, a desk tax audit is not performed.
The venue of the event is the territory of the Federal Tax Service. They go directly to the organizations being inspected only as an exception, most often checking VAT refunds.
The tax inspector of desk audits may, guided by Art. 92 of the Tax Code of the Russian Federation, inspect the territory or the inspected object, if confirmation only on the basis of documents is not enough.
You can inspect the territory only if a manager or other official is present. As exceptions, officials are sometimes interrogated to obtain clarification on topics covered by a desk tax audit.
- 22 signs why an on-site tax audit awaits you
On what basis is it possible to conduct a desk tax audit?
The inspection is always preceded by an analysis carried out by the desk department of the Federal Tax Service. His data becomes the basis for the inspection.
A desk audit may be carried out due to:
- inconsistencies with the information specified in the declaration for one of the reporting periods;
- inconsistencies in information in statements of the same type presented for several periods;
- tax benefit applications;
- submission of a tax return claiming a refund from budget funds or a deduction in a significant amount;
- submitting a report with information on the use of natural resources.
The Federal Tax Service Inspectorate conducts internal control inspections, as well as desk audits that replace on-site inspections for small and micro organizations.
Activities are carried out in relation to enterprises that:
- use special UTII or PSN modes;
- have no property or transport;
- provide zero reporting.
An in-depth desk tax audit is carried out only on the basis of a decision of the management of the Federal Tax Service. Documentation indicates the beginning of control and is handed over to one of the organization’s officials. An employee of the enterprise must sign the document and indicate the date of its delivery.
Along with the decision, the organization’s official is required to hand over certain documentation. As a rule, its list is not specific enough and includes the phrase “other documents”, and therefore an additional request is made.
The person being inspected is required to prepare and submit documents within ten days. If the taxpayer misses the specified period or refuses to provide information, the Federal Tax Service may impose a penalty on the person being inspected, based on Art. 126 of the Tax Code of the Russian Federation.
Procedure for conducting a desk tax audit: main stages
The organization of desk tax audits does not require a decision from the management of the tax inspectorate. The event is carried out by authorized officials of the tax organization, using their official duties. The taxpayer is not notified of the planned procedure.
The Federal Tax Service can begin a desk inspection at any time after the taxpayer submits reports. However, its actual beginning does not matter. The period for conducting a desk tax audit begins to expire on the next day after the report is submitted.
The Tax Code of the Russian Federation does not say anything about the stages of inspection. The desk tax audit (Article 88) is conventionally divided into several periods.
Receiving documents from the person being checked
The first stage is the Federal Tax Service checking the availability of the necessary documents attached to the declaration or calculations, in accordance with the law. After confirming the availability of reports, a desk tax audit begins.
Organizational arrangements and direct inspection
The Federal Tax Service performs the following actions:
- checks the accuracy of tax calculations;
- checks the logical relationship between indicators in reports and calculations required for tax calculation;
- checks the comparability of reporting data with similar information for the previous reporting period;
- connects indicators of accounting reports and tax returns, individual data in tax returns of different types;
- evaluates the indicators of accounting reports and tax returns for compliance with information available to the Federal Tax Service on the financial and economic activities of the taxpayer, taken from other sources.
During a desk audit, the tax service has the right to request from the person being audited additional information, documentation and explanations confirming the accuracy of the assessment and timeliness of tax payments. The Federal Tax Service is vested with this right on the basis of Art. 31, 88 and 93 of the Tax Code of the Russian Federation.
The Federal Tax Service has the right to familiarize itself with business contracts, primary accounting documentation, accounting registers (order journals, statements, general ledger), and invoices. The person being inspected, from whom documentation was requested, is required to present certified copies.
The documents presented by the taxpayer must be properly executed. The basic design requirements are:
- readable text;
- a reliable folder that cannot be mechanically destroyed, and the ability to freely copy any of the sheets;
- numbering of all sheets and indication of their total quantity upon certification.
The person being inspected submits to the Federal Tax Service copies of the documentation plus a covering letter.
If the taxpayer refuses to provide the required documents or fails to submit them within the specified time, it is considered an offense. For this there is a fine of 200 rubles. for each document not presented (according to Article 126 of the Tax Code of the Russian Federation).
When declaring benefits in a tax return, the Federal Tax Service requests from the person being audited documentation confirming the validity of their use.
When performing a desk audit, the Federal Tax Service often requests information about the partners of the person being inspected. The Federal Tax Service may require documentation from counterparties related to the activities of the person being inspected. This will be a counter check.
In such cases, the Federal Tax Service studies payment and settlement documents, contracts for the supply of products (provision of services, performance of work), invoices, bank statements and other documentation directly related to the activities of the person being inspected.
If an enterprise refuses to provide documentation with information about the person being inspected, evades presentation, or submits documents with false data, this is regarded as a tax offense. According to Art. 126 of the Tax Code of the Russian Federation, the fine for it is 10 thousand rubles.
The Federal Tax Service has the right to request from the bank a certificate of the taxpayer’s transactions and accounts. The bank is given three days after the request to issue such information.
Both in the Tax Code of the Russian Federation and in Art. 15.6 of the Code of Administrative Offenses of the Russian Federation talks about liability for missing deadlines for providing documentation and other information for verification. Based on Art. 15.6 of the Code of Administrative Offenses of the Russian Federation, citizens who violate this regulation are required to pay a fine in the amount of 100–300 thousand rubles. In this case, officials pay a fine of 300–500 thousand rubles. The same penalties apply to a taxpayer who refuses to provide documents and data or provides them in insufficient quantities or in a distorted format.
Registration of inspection results
How the results of a desk tax audit are compiled depends on the presence or absence of errors and contradictions in information in the documentation. If an on-site inspection involves the development of an act based on its results, then during a desk inspection this is not necessary according to the Tax Code of the Russian Federation. Documentation is required only when errors are identified.
If no violations are found during the inspection, the inspection is completed automatically. The inspector signs the declaration and indicates the date on the title page. According to the law, the Federal Tax Service is not obliged to inform the person being inspected about the absence of violations and the completion of the inspection.
What to do if an inspection reveals violations:
- draw up a report of a desk tax audit within ten days from the date of its completion (under Article 100 of the Tax Code of the Russian Federation);
- hand over the report of the desk tax audit to the person being inspected no later than five days from the date of development of the document;
- within a month, the audited person has the right to file an objection to the desk tax audit report;
- within ten days after the end of the period for filing objections, the management of the Federal Tax Service must familiarize itself with the inspection materials, the objections of the person being inspected and decide whether it is necessary to hold the taxpayer accountable for the identified offenses or not.
The act must be signed by employees of the Federal Tax Service and the persons being inspected.
The desk tax audit report includes:
- date and number of the act;
- initials and positions of inspecting citizens;
- name of the taxpayer (in full and abbreviated form);
- date of submission of the declaration to the Federal Tax Service;
- document registration number;
- start and end date of the inspection;
- list of performed controlled procedures;
- identified facts of tax violations;
- the results of a desk tax audit, the assigned measure of responsibility, along with proposals for eliminating shortcomings.
The report of the desk tax audit is handed over to the taxpayer within five days. You can transfer the document in any way, including in person. If this is not possible or if the person being audited refuses to receive it, the Federal Tax Service sends a desk tax audit report by mail.
The Tax Code of the Russian Federation states the general rule, according to which the date of receipt by the person being inspected of the act is the sixth day from the date the document was sent by mail. However, it often happens that a citizen does not receive a document on time for reasons beyond the control of the Federal Tax Service, and, as a result, cannot submit his objections within the period allotted by law.
It is in this regard that it is more correct to consider the receipt of the document as the day of delivery. You can track the fact of receipt using Russian Post information. After ten days after delivery of the act, the head of the Federal Tax Service or his deputy must review the documentation received when a desk tax audit was carried out on VAT, personal income tax and other taxes.
The taxpayer should definitely ask the inspector about the date of consideration of the results of the desk audit. If the citizen notified of the place and day of the inspection is absent, this is not a reason to change the specified period. In this case, the results of the desk tax audit are considered in his absence.
If the inspector needs additional information or to study the circumstances that have arisen, the head of the Federal Tax Service can carry out additional tax control activities. These procedures should be carried out within a period of no more than one month. Based on studying the results of the inspection, the inspector decides whether to hold the person being inspected accountable or not.
Analysis of results and making a final decision
The decision must be made no later than the last date of the inspection period, that is, no later than three months from the moment the taxpayer submitted a tax return and documentation on the basis of which taxes are calculated and paid.
If the Federal Tax Service holds a taxpayer liable for a tax offense, the decision outlines the circumstances of the case and the procedure for identifying them during an audit. The Federal Tax Service must provide documentation and other information confirming this fact. Circumstances aggravating liability should also be described in detail.
The decision must indicate the articles of the Tax Code of the Russian Federation that provide for liability for a particular offense and the liability for a given taxpayer. The Federal Tax Service makes proposals for payment of taxes not paid or not paid in full, payment of penalties for late payments accrued at the time of consideration of the results, etc.
If the Federal Tax Service decides not to hold the taxpayer accountable for a tax offense, it indicates the circumstances of the case that a desk tax audit helped to identify. It is required to provide documents and other data confirming the circumstances, as well as facts that exclude the responsibility of the person being inspected and established during the proceedings in the case of a tax offense. In addition, the decision indicates paragraph of Art. 109 of the Tax Code of the Russian Federation, according to which the taxpayer is not held accountable. If it is revealed that the tax has not been paid or has not been paid in full, the decision must contain proposals for payment of the tax and penalties for late payment accrued at the time of consideration.
If the Federal Tax Service decides to carry out additional tax control measures, it indicates why and exactly what procedures need to be carried out.
A copy of the Federal Tax Service's decision is handed over to the person being inspected or his authorized person against signature. It can be transferred in another way, the main thing for the Federal Tax Service is to know exactly when the taxpayer or his representative received the document. If delivery by such methods is not possible, the decision is sent as a registered letter by mail.
After six days have passed after sending, the letter is considered to have been received. Within ten days after the decision is made, the tax office sends the person being inspected a demand to pay the tax that was not previously paid or not paid in full, along with penalties.
- What to do if the tax office has requested details of calls from a corporate mobile phone
Conducting a desk audit by tax authorities depending on taxation
All companies use different tax procedures. Tax authorities, in turn, take into account all the nuances and subtleties when checking different types of taxation.
Enterprise property tax
When conducting a desk audit on property taxation of enterprises, when assessing the accuracy of filling out calculation forms, inspectors follow certain rules. Specialists look at the accuracy of the calculations and the preparation of the form. This desk tax audit is visual. The following parameters are subject to it:
- presence of all details on the forms;
- clarity of the information provided;
- mathematical calculations of the final tax amount and the validity of the application of benefits.
Most often, the Federal Tax Service records the following types of violations:
- underestimation of the average annual value of property from the moment of deregistration of fixed assets until sale;
- untimely capitalization of inventory items;
- lack of accounting information about acquired fixed assets;
- absence in the calculations of average indicators of fixed assets for the year, leased;
- understatement of the average annual value of property by the amount of unwritten contributions on disposed property.
For transport collection
When checking the declaration, tax authorities carefully study the second section. The organization must fill out line 050 and other lines about the technical characteristics of the car. The Federal Tax Service does not have such data, and therefore will be guided by the information it has on vehicle registration provided by the traffic police.
If the information provided does not match, the tax officer will require a registration certificate and vehicle registration documentation. If this information does not match, inspectors will request information from the traffic police.
If the vehicle has a direct owner, there will be no difficulties: if you have a car, tax is required. What to do in the case of leasing? Taxes are paid by the owner of the car. More details about this can be found in paragraph 2 of Art. 20 3 of the law of October 29, 1998 No. 164-F3.
Tax authorities will also perform the following actions:
- will check the coefficients calculated by companies for the purchase and sale of vehicles for the reporting period. But these machines must be the property of the enterprise for no more than 1 year;
- will review the rates used to calculate the transport tax;
- will check the accuracy of the conversion of the tax base from metric units to horsepower.
For income tax
The service checks this type of tax in 2 stages: it checks the declaration data and conducts an economic analysis of the declaration.
The Federal Tax Service may require clarification in the following cases:
- in the presence of income taxable and non-taxable to income tax. It is necessary to fill out Appendix No. 1 of the income tax return, where there is income that is not taken into account when calculating the tax base;
- when carrying out tax-free transactions, you should remember that section 7 is required, which contains information about transactions that are not subject to personal income tax;
- when conducting transactions with a zero tax rate, the company must regularly provide explanations for discrepant amounts (at the time of shipment and application of the zero rate);
- if there is income in the non-operating profit of a taxable enterprise, it is displayed in the declaration in the period of sales revenue;
- in the presence of losses reflected in the third appendix to page No. 2;
- when making losses for past periods, you need to check whether the ten-year period from the moment of accepting the loss is valid for tax purposes (clause 2 of Article 283 of the Tax Code of the Russian Federation);
- when receiving targeted funding - in this case, fill out the seventh page of the document (especially if we are talking about impressive amounts);
- when calculating amounts for income tax and advances of individual divisions; here you should check the accuracy of the tax base calculations and the correspondence of the tax base amounts for the department and enterprise, etc.
Desk tax audit in case of closure of individual entrepreneurs
The Federal Tax Service has the authority to conduct tax audits of individual entrepreneurs even after closure and deregistration. A desk tax audit can be carried out against an individual entrepreneur within three years from the date of termination of his activities.
Citizens close their individual entrepreneurs, but continue to be registered as an individual. Such checks are performed quite rarely. The Federal Tax Service is interested only in those citizens about whose work there are certain questions. However, checks against persons selected at random cannot be ruled out.
In this regard, it is worth retaining documentation even after the completion of the company’s activities. Tax officials conduct a desk audit on the territory of the Federal Tax Service and take into account all the information provided by both the person being audited and other persons.
If you fill out the declaration correctly in compliance with the rules established by law and carefully check the information, you have no reason to worry. A desk tax audit is dangerous for those who, due to inattention, make mistakes in calculations or deliberately and groundlessly reduce the size of the tax base.
Problems of an enterprise during a desk tax audit
Sometimes the CEO is present at the inspection. His participation is required if it is necessary to review the case materials, sign a desk tax audit report, or obtain a decision based on the results of the inspection. The manager is the person of the company when considering tax issues (Article 27 of the Tax Code of the Russian Federation). But even in the situations described above, you can assign the duty of presence to an authorized person in accordance with Art. 29 of the Tax Code of the Russian Federation. You only need to issue a power of attorney to the chief accountant or lawyer of the organization.
A desk audit threatens the company with problems in the cases described below.
Tax service employees do not comply with the deadlines for completing desk audits. As a rule, a desk audit concerns VAT and income tax returns. VAT is subject to mandatory inspection if your company wants to return the tax from the budget. The deadline for a desk tax audit is 3 months. Often inspectors violate the established period. But they still have the opportunity to sue your company for taxes that were additionally assessed during the audit. This is stated in paragraph 9 of the Information Letter of the Presidium of the Supreme Arbitration Court of the Russian Federation dated March 17, 2003 No. 71.
Way out: if after a three-month period the Federal Tax Service employees do not report any decision, the chief accountant of your company should send a letter to the tax office asking a question about the results. If no response is received again, ask the chief accountant or lawyer to file a petition in court declaring the lack of action on the part of the tax authorities illegal and demanding a refund of VAT from the budget.
The list of requested documents does not correspond to the law or the subject of the inspection. When conducting an inspection, tax authorities may request additional documentation from your company. In Art. 88 of the Tax Code of the Russian Federation talks about a list of cases when this is possible: for example, if you use certain tax benefits. But there are often situations when the tax inspector of desk audits asks for documentation that has nothing to do with the declarations being audited. For example, at the Belovopogruztrans enterprise, inspectors, checking the VAT declaration, demanded the provision of job descriptions, staffing schedules, a register of shareholders, all kinds of calculations and other data. However, the court ruled that this requirement was illegal (resolution of the Federal Antimonopoly Service of the West Siberian District dated 04/03/2007 No. F04-1830/2007(32936-A27-6).
Way out: When receiving a request for documentation, instruct the chief accountant to check it for compliance with the law. A lawyer can familiarize himself with judicial practice. Perhaps there are cases that confirm that the inspectorate’s demands regarding the request for certain documents are not justified.
But even if the inspectors’ demand is legal, it’s worth considering whether the tax authorities will consider the additional documentation not in your favor. To be on the safe side, give the chief accountant instructions to provide the Federal Tax Service with the papers and explanations you need. It should be emphasized that many enterprises prefer additional documentary evidence. This makes it possible to minimize risks and justify your actions regarding, for example, expenses from an economic point of view. Such documents often include expert opinions on the feasibility of ongoing operations, requests with responses from various government agencies, enterprise business plans, marketing policies, internal orders, background analytical information provided both by the enterprise itself and by outside experts. When preparing these documents in compliance with legal requirements, you as the head of the company have nothing to fear.
You are not able to prepare the required documentation by the specified time. You must provide additional documentation requested by tax authorities:
- five days in advance if the controller identifies errors, inaccuracies and contradictions in the declarations (clause 3 of Article 88 of the Tax Code of the Russian Federation);
- ten days in advance if you want to refund VAT and tax benefits (Article 93 of the Tax Code of the Russian Federation).
Often, business managers are faced with the problem that it is impossible to prepare documentation on time (for example, if you need to provide a lot of information). For failure to comply with the deadlines, a fine of 50 rubles is imposed on those being inspected. for each document not presented on time (clause 1 of Article 126 of the Tax Code of the Russian Federation).
Way out: If you realize that you will not be able to submit all the documentation to the inspectorate, instruct the chief accountant to send an application to the Federal Tax Service with a request to extend the deadline. Despite the fact that tax authorities may not provide such an opportunity, the letter will become an argument in favor of your company if the case is taken up by the court. You should always remember that employees of your organization are obliged to comply with the legal requirements of the Federal Tax Service in a timely and efficient manner.
How to appeal the result of a desk tax audit
If the person being audited denies the violations or does not agree with the options for eliminating them, then he has the right to file objections to the desk tax audit report after receiving it.
The form for submitting objections is written. They must be submitted no later than one calendar month from the date of delivery of the act. The review period is 30 days from the moment the taxpayer received the desk tax audit report. The decision is made after examining the objections.
The deadline for the Federal Tax Service's decision to enter into force occurs one month after the taxpayer received the decision, unless an appeal was filed against it.
If a citizen is not satisfied with the decision, he can appeal it on appeal. Higher authorities consider such applications within 30 days.
The date of entry into force of a decision made by a higher authority begins on the date of its signing. Such a decision can only be appealed in court.
The article will discuss in detail what a desk audit is, what goals it pursues, and the main features, timing and location of its conduct will be determined. Special attention will be paid to processing and appealing the results of the inspection.
Desk tax control
Desk audit - what is it? Before answering this question, it is necessary to say a few words in general about audits carried out by tax authorities.
Being an effective means, they allow us to achieve uniformity in the application of legal norms in the field of taxation, compliance and strict adherence to these norms. There are two types of checks:
- Cameral (KNP).
- Travel (GNP).
KNI is more effective compared to on-site, as it allows you to cover a larger number of taxpayers due to its specifics.
Desk audit - what is it? What goals does it pursue and what principles is it guided by? More on this below.
The conduct of the inspection is regulated by the norms of the Tax Code of the Russian Federation, Methodological recommendations for its conduct and approved forms of documents for this inspection.
Objectives of the KNP
The main goals to be achieved by the desk audit are:
- Monitoring the correct application of tax law.
- Detection and suppression of tax offenses.
- Checking the legality of the declared benefits and deductions reflected in the tax return.
The right to conduct a desk tax audit falls within the competence of the tax authorities of the Russian Federation.
Principles that define the essence of KNI
The principles of a desk audit are essentially the features of its purpose and conduct.
- Subject of inspection: the subject of the KNI are the documents submitted by the taxpayer, as well as documents at the disposal of the inspectorate.
- Place of inspection: KNI, unlike GNP, is carried out at the tax office, and not at the person being audited.
- Persons conducting the inspection: as stated above, the inspection is entrusted to officials vested with special powers. No special permission is required to conduct an inspection.
- Time period covered by the audit: the period specified in the declaration.
Timing of desk inspection
KNI is maintained within 90 days from the date of submission of the declaration or calculation to the inspectorate. In practice, it may be difficult to determine the start date of the audit.
For example, according to the Tax Code of the Russian Federation, the date of submission of the declaration by mail is considered to be the date indicated on the postage stamp. Accordingly, if the letter is lost in the mail and takes more than 3 months, then it turns out that the verification period will have expired by the time it is received by the inspectorate?
The Federal Tax Service made it clear in its letter, according to which the inspection cannot begin until the inspection (tax) authority receives the declaration. Thus, the date of submission will be considered the date on the postmark of the letter, and the start date of the audit will be the date of receipt of this declaration by the tax authority.
Receiving documents within the framework of the KNP
Request for information within the framework of the KNI is carried out in the following cases:
- If, during the audit, errors, inconsistencies and discrepancies are discovered between the data contained in the submitted declaration with the data in supporting documents or information available to the tax authority, the desk audit department has the right to demand clarifications from the taxpayer or correct inaccuracies in the submitted declaration.
- If the tax payable in the tax submitted to the inspection is less than in the primary tax, the inspector has the right to demand explanations and documents justifying the legality of such a reduction.
- Similar explanations will also have to be provided if a loss is declared in the declaration. Only in this case will they relate to the validity of the claim for this loss.
- Additionally, you will also need to confirm the tax benefits declared in the declaration.
- When refunding VAT, the inspector may request documents that confirm the legality of the deduction claim.
The tax authority has no right to request other documents.
Having established the principles and goals that guide the desk audit, what it gives the taxpayer and what features of the audit follow from this, we will analyze the main stages and directions of conducting this type of tax control, as well as the features of processing and appealing the audit results.
Stages of conducting KNI
Conventionally, we can distinguish several stages of conducting KNI:
Directions for conducting KNI
When conducting an inspection, the office department:
- Compares the indicators of the submitted declaration with the data of the declaration for the same tax for the past period.
- Analyzes the indicators of the submitted declaration and the indicators of declarations for other taxes.
- General analysis of the data contained in the tax return.
Desk check. Documents documenting its results
If circumstances of violation of the legislation on taxes and fees are detected, expressed in understatement of expenses, unreasonably claimed deduction or loss, failure to submit a declaration on time and other violations, the inspector draws up an Inspection Report.
The act must be drawn up within ten working days and signed by the inspectors and directly by the person in respect of whom the inspection was carried out.
The KNP act must include the following information:
- Date and number of the act.
- Initials and titles of the persons conducting the inspection.
- Name of the person being inspected (full and abbreviated).
- The day of submission of the declaration to the inspection.
- declarations.
- Start and end day of the inspection.
- List of control measures carried out.
- Identified tax violation events.
- The results of the inspection, the assigned measure of responsibility and proposals for eliminating violations.
Within 5 days, the desk audit report is handed over to the taxpayer in person or in another way.
If it is not possible to hand over the act in person or the taxpayer avoids receiving it, the tax authority sends the act by mail.
According to the general rule enshrined in the Tax Code, the date of receipt of the audit report by the taxpayer should be considered the 6th day from the date the report was sent by mail. But in this case, in practice, misunderstandings often occur due to the fact that a person receives an act much later than the specified period, and therefore is deprived of the right to present his objections to the act. Therefore, the correct day should be considered the day the taxpayer received the act, which is confirmed by Russian postal data.
After 10 days after receiving the report, a desk audit on VAT, personal income tax and any other tax, or rather, documents received during its implementation, are subject to consideration by the head (deputy head) of the inspection.
The inspection person is obliged to notify the person being inspected when the materials received during the inspection will be reviewed.
The absence of a person notified of the date and place of the inspection cannot be a reason for postponing the date of consideration of the inspection and, in this case, is carried out without him.
If inspectors need to obtain additional information or study newly discovered circumstances, the head of the inspection may decide to carry out additional tax control measures. The duration of these activities should not exceed one calendar month.
After reviewing the inspection materials, a decision is made to prosecute or refuse to prosecute.
So, we have identified the stages and directions, the design features of this type of control, such as a desk audit. What is an appeal against an inspection report and how it happens, we will consider further.
Appealing the results of desk tax control
If a person does not agree with the conclusions reflected in the act, he can send his objections to the inspectorate as a whole to the entire act or to its individual provisions.
Objections must be submitted in writing no later than one calendar month from the date of receipt of the act.
The taxpayer's objections are considered within 30 calendar days from the date the latter received the audit report, and after their consideration a decision is made.
The decision of the tax authority comes into force one month after it is received by the taxpayer, unless it is appealed.
A person who does not agree with the decision has the right to file an appeal against it within a month, which must be considered by a higher authority within 30 days.
The decision made by this authority comes into force from the date of its signing and can only be appealed in court.
Taking into account the above, we can conclude that the question of what a desk audit is is fully covered.
Tax audits always bring horror to an entrepreneur. But, as they say, “If you want to live, know how to spin.” And it’s often not even the entrepreneurs themselves who have to wriggle around, but their accountants. If you are an entrepreneur, then sooner or later you will still have to face inspections. There are on-site and desk inspections. - the most common option.
What is a desk audit? A desk audit is a check of declarations and other reports already submitted to the tax office without visiting the taxpayer. carried out on the basis of Article 88 of the Tax Code of the Russian Federation.
No special permission is required to check the declaration. A desk audit cannot exceed 3 months and begins from the moment declarations and reports are submitted to the tax authorities.
What do tax authorities check during a desk audit?
- Timely submission of declarations.
- Arithmetic correctness of calculations.
- Completeness of the provision of documents.
- Correctness of document preparation: indication of details, presence of a seal, signatures, clarity of numbers.
- Correct determination of the tax base.
- Correct use of tax rates and benefits.
Part of the desk audit at the Tax Inspectorate is done automatically:
- The reporting indicators of the current and previous periods are compared.
- The data of the declaration or reporting for one tax is checked with the data in comparable declarations and reporting for other taxes (for example, the revenue base in the reporting (Form 2) must correspond to the VAT base).
- An analysis of information on all taxes and conclusions about its reliability are made.
Based on this, the tax officer makes a conclusion about the quality and completeness of the information.
If no errors are found, then the desk check ends.
In what cases is a desk audit required?
- If the taxpayer applies benefits.
- If the declaration indicates the amount to be reimbursed.
- If the activities of the enterprise and the assessment of taxes are related to the use of natural resources.
- If the declaration is accompanied by supporting documents.
If an updated declaration is submitted, verification of the declaration is stopped before its completion (clause 9.1 of Article 88 of the Tax Code of the Russian Federation). Upon submission of the updated declaration, the verification begins again.
What documents should I provide to the tax office?
When conducting a desk audit, the tax inspector may require additional documents (clause 2 of Article 88 of the Tax Code of the Russian Federation).
- Documents confirming the right to benefits.
- Applications not taken into account when submitting the declaration.
- Documents confirming the right to a tax refund.
- Documents on taxes when using natural resources.
- Documents confirming the difference between the data of the tax office and the submitted reports.
There is no specific list of requested documents. The tax authorities demand everything and a lot.
Deadlines for submitting documents.
To receive supporting documents, the tax office sends a request to the organization or individual entrepreneur, which specifies a list of documents and submission deadlines. According to the law, documents are provided within 10 days from the date of receipt of the request. If you do not meet the deadline, then no later than the next day from the date of receipt of the request, a request is sent to the tax office to extend the deadline and indicate the reason.
The tax office is provided with copies of documents certified by the head and chief accountant and sealed. And also on each copy it must be written: “Copy is correct.” All documents are described in the list and are provided in 2 copies, 1 to the tax office, 1 to you.
When conducting counter checks, documents are submitted within 5 days. If you do not meet the deadline, then on any of these 5 days you need to write a notification to the tax office requesting an extension of the deadline and indicating the reason.
The tax office can only request those documents required by law. The legislation does not provide for any summary plates or certificates for the tax authorities.
If you are required to provide documents that have already been taken into account in previous inspections, you are not required to provide them (clause 5 of Article 93 of the Tax Code of the Russian Federation). Confirmation of this fact is a covering letter or a list of documents submitted to the tax office and signed by the tax inspector. If they are lost, you will have to make all the copies again.
If the audit does not reveal any violations, the tax office does not notify entrepreneurs about this. The exception is the VAT return for refund.
If a desk audit reveals violations?
If violations are found during the inspection, the inspection must notify you within 3 working days, sending a request to correct the documents. Correction must be made within 5 business days.
If an audit reveals arrears, then within 10 days from the end of the audit the tax office draws up a report containing the identified violations. The report is handed over to the taxpayer within 5 working days.
If the taxpayer does not agree with the decision of the tax inspectorate, he can submit written objections to the tax office within 15 days from the date of receipt of the act.
Within 10 days after the deadline for objections, a final decision is made based on the results of the inspection. The decision must be delivered to the taxpayer within 5 business days and comes into force 10 business days from the date of its receipt by the taxpayer.
The tax office may request documents as part of additional control for a period of no more than one month (clause 6 of Article 101 of the Tax Code), but only after drawing up a report on the identified violation.
In fact, deadlines are usually violated by the tax inspectorate. For you, if you don’t submit your documents on time, most often nothing bad happens. Submit later. The tax authorities, besides you, have enough red tape. Although, as they say, whoever you run into. It is advisable to call the tax office and agree on new deadlines.
A desk audit is not as scary as it seems. This is the most convenient option for you - you will have time to prepare the missing documents.
And often tax officials demand some non-existent documents. Don't rush to do them. Provide the tax office only with those that, in your opinion, prove the correctness of the amounts in your reports. The fewer documents, the better for you.
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