Home natural farming The decision to conduct a desk audit. Submission of documents during cameral and counter tax audits. Cameral check: what does it mean

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The decision to conduct a desk audit. Submission of documents during cameral and counter tax audits. Cameral check: what does it mean

The tax authorities carry out tax control in the form of tax audits, obtaining explanations from taxpayers, tax agents and payers of fees, checking accounting and reporting data, inspecting premises and territories used to generate income (profit), as well as in other forms provided for by the Tax Code of the Russian Federation (hereinafter referred to as the Tax Code of the Russian Federation). The tax legislation allocates exit and cameral tax audit. About the features and essence of a cameral tax audit, see this section.

Chapter 14 of the first part of the Tax Code of the Russian Federation is called "Tax Control". In Art. 82 of the Tax Code of the Russian Federation stipulates that tax control is recognized as the activity of authorized bodies to control compliance by taxpayers, tax agents and payers of fees with the legislation on taxes and fees in the manner established by the Tax Code of the Russian Federation.

The legal regulation of cameral inspections is established by Art. 88 of the Tax Code of the Russian Federation. At the same time, the provisions of Art. 87 of the Tax Code of the Russian Federation.

In accordance with Art. 87 of the Tax Code of the Russian Federation, the tax authorities conduct the following types of tax audits of taxpayers, payers of fees and tax agents:

Desk tax audits;

Field tax audits.

The purpose of in-house and on-site tax audits is to control compliance by a taxpayer, payer of fees or tax agent with the legislation on taxes and fees.

The Tax Code of the Russian Federation does not contain a definition of a desk audit, it only states that in the process of its implementation, the tax reporting of the taxpayer is checked.

From the provisions of the wording of Art. 88 of the Tax Code of the Russian Federation, which was in force until January 1, 2007, followed by legal uncertainty about what exactly the tax authorities can check during a desk tax audit. Some clarity in this direction was brought in by legal theorists and, of course, by the judiciary.

So, for example, the Federal Antimonopoly Service of the West Siberian District in its Decree of February 22, 2006 N F04-556 / 2006 (19911-A27-31) indicated that the task of an in-house tax audit is to verify the correctness of the calculation by the taxpayer of the tax base and the amount of tax based on the declaration and documents submitted by the taxpayer in support of certain provisions of the declaration, as well as other documents on the activities of the taxpayer, available to the tax authorities.

Since January 1, 2007, the norm of Art. 88 of the Tax Code of the Russian Federation is set out in a new edition, however, its fundamental provisions have not changed in essence.

A desk audit, it seems, can be recognized as the main form of tax control. And the point here is not only that the basis for its implementation is the submission of a declaration, and the declaration is submitted by many taxpayers on a monthly basis. It is important that the desk audit is carried out without the decision of the head of the inspectorate, which in some way speeds up the process and reduces the number of bureaucratic delays.

Despite the seemingly low labor intensity of desk audits compared, for example, with on-site tax audits, they provide a significant increase in the budget.

Article 88 of the Tax Code of the Russian Federation regulates the main points and features of a desk tax audit.

An in-house tax audit is conducted at the location of the tax authority on the basis of tax declarations (calculations) and documents submitted by the taxpayer, as well as other documents on the activities of the taxpayer, available to the tax authority.

Such an 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 of submission of the tax return (calculation) by the taxpayer.

If an in-house tax audit reveals errors in the tax declaration (calculation) and (or) contradictions between the information contained in the submitted documents, or discrepancies between the information provided by the taxpayer and the information contained in the documents held by the tax authority and received by him during the tax control, the taxpayer is informed about this with a requirement to provide the necessary explanations within five days or to make the appropriate corrections within the prescribed period (for more details, see Letter of the Federal Tax Service of Russia dated August 1, 2008 N ShT-8-2 / [email protected]"On the delivery (sending) of non-normative legal acts and other documents").

A tax declaration is a written statement by a taxpayer on the objects of taxation, on income received and expenses incurred, on sources of income, on the tax base, tax benefits, on the calculated amount of tax and (or) on other data that serve as the basis for calculating and paying tax (p. 1 article 80 of the Tax Code of the Russian Federation). The tax return indicates the calculated amount of tax.

According to paragraph 1 of Art. 21 of the Tax Code of the Russian Federation, taxpayers have the right to submit explanations to the tax authorities and their officials on the calculation and payment of taxes, as well as on the acts of tax audits.

Thus, in accordance with the foregoing, the taxpayer submits explanations on the calculation of taxes. At the same time, if an in-house tax audit reveals errors in the tax declaration, then the taxpayer's right to provide the necessary explanations at the request of the tax authority is the right of the taxpayer. However, paragraph 1 of Art. 23 of the Tax Code of the Russian Federation establishes that taxpayers are obliged to comply with the legal requirements of the tax authority to eliminate the identified violations of the legislation on taxes and fees.

That is why it is necessary to recognize that if errors in the tax declaration are revealed by a desk tax audit, then the submission by the taxpayer at the request of the tax authority of the necessary explanations is not a right, but an obligation of the taxpayer.

As for representatives of the tax authority in this case, when conducting a desk tax audit, if there is any doubt about the documents submitted by the taxpayer, the tax authority is obliged to request additional information from the taxpayer, obtain explanations and documents confirming the correct calculation and timely payment of taxes (see, for example, the Decree of the Federal Antimonopoly Service of the Moscow District of April 9, 2008 N KA-A40 / 86-08 in case N A40-33760 / 07-118-208; Resolution of the FAS of the Moscow District of July 24, 2007, July 27, 2007 N KA-A40 / 7083-07 in case N A40-71292 / 06-75-421).

A taxpayer submitting explanations to the tax authority regarding the identified errors in the tax declaration (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).

The person conducting a cameral tax audit is obliged to consider the explanations and documents submitted by the taxpayer. If, after consideration of 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 of the legislation on taxes and fees, tax authority officials are required to draw up an audit report in the manner provided for in Art. 100 of the Tax Code of the Russian Federation (see the form of such an act in Appendix N 5 to the Order of the Federal Tax Service of Russia dated December 25, 2006 N SAE-3-06 / [email protected]"On approval of the forms of documents used in the conduct and execution of tax audits; the grounds for and procedure for extending the term for conducting an on-site tax audit; the procedure for the interaction of tax authorities in fulfilling orders to request documents; requirements for drawing up a Tax Audit Report").

When conducting cameral tax audits, the tax authorities are also entitled to demand, in accordance with the established procedure, from taxpayers who use tax benefits, documents confirming the right of these taxpayers to these tax benefits.

At the same time, pay special attention to the fact that the right granted to the tax authority to demand additional information from the taxpayer during a desk audit, to receive explanations and documents is limited by the essence of a desk audit, that is, only those documents that are directly related to the errors discovered by the tax authority in the submitted documents can be demanded. taxpayer declarations (see, for example, Decree of the Federal Antimonopoly Service of the West Siberian District of April 11, 2005 N F04-1852 / 2005 (10181-A27-37)).

When conducting a desk tax audit, the tax authority is not entitled to demand additional information and documents from the taxpayer, if the submission of such documents together with the tax declaration (calculation) is not provided for by the Tax Code of the Russian Federation.

When filing a tax return for value added tax, in which the right to a tax refund is declared, a desk tax audit is carried out on the basis of tax returns and documents submitted by the taxpayer in accordance with the Tax Code of the Russian Federation.

The tax authority has the right to demand from the taxpayer documents confirming in accordance with Art. 172 of the Tax Code of the Russian Federation, the legitimacy of applying tax deductions.

When conducting a desk tax audit on taxes related to the use of natural resources, the tax authorities have the right, in addition to documents, to demand from the taxpayer other documents that are the basis for the calculation and payment of such taxes.

If before the end of the desk tax audit the taxpayer submitted an updated tax return (calculation) in the manner prescribed by Art. 81 of the Tax Code of the Russian Federation, an in-house tax audit of a previously filed declaration (calculation) is terminated and a new in-house tax audit begins on the basis of an updated tax declaration (calculation). The termination of a desk tax audit means the termination of all actions of the tax authority in relation to the previously filed tax declaration (calculation) (clause 9.1, article 88 of the Tax Code of the Russian Federation).

Increasingly, in practice today, situations are spreading when the tax authority, during a desk tax audit, inspects the premises in which entrepreneurial activities are carried out, makes measurements and measurements, or performs, for example, a virtually complete check of all primary documents of the taxpayer, in a word, carries out actions that characteristic of an on-site tax audit. All this, of course, makes the procedure of a desk audit very burdensome for the taxpayer.

Such situations have been repeatedly criticized by specialists in tax law. It is a very common position that one form of control should in no case replace another.

However, the courts, paradoxically, in a number of "high-profile" cases took the opposite position, contradicting the idea of the essence of a desk audit (see, for example, the "dangerous" precedents that were created by court decisions clothed in the Ruling of the Supreme Arbitration Court of the Russian Federation dated May 29, 2008 N 6938/08; Decree of the Federal Antimonopoly Service of the West Siberian District dated November 18, 2008 N F04-6982 / 2008 (15881-A75-27)).

It seems that such a state of affairs inevitably leads to a confusion of two concepts - field and cameral tax audits. After all, these two types of tax audit are independent sub-institutions of the institution of tax control. They, despite the common goal, have their own characteristics. Mixing them already now leads to constant misunderstandings, misunderstandings, conflicts and disputes between subjects and, of course, to an increase in the number of lawsuits. In this regard, fortunately, it is premature to say that the courts unconditionally agree to take into account as admissible evidence the inspection report obtained during the desk tax audit (see, for example, the Decree of the Federal Antimonopoly Service of the Central District of September 30, 2008 . in case N A54-1011 / 2008C21 or Resolution of the Federal Antimonopoly Service of the Urals District of May 13, 2008 N F09-3350 / 08-C3).

2.2. Deadlines for conducting a desk tax audit

and their extension

The current tax legislation establishes a clear time limit for representatives of the tax authorities to carry out a desk tax audit. At the same time, if earlier the Tax Code of the Russian Federation (hereinafter referred to as the Tax Code of the Russian Federation) established that other terms may be provided for conducting a desk audit by the legislation on taxes and fees, then in the light of recent changes, this provision does not apply. Read about the timing of the desk tax audit and the possibility of their extension in this material.

In accordance with paragraph 1 of Art. 88 of the Tax Code of the Russian Federation, a desk tax audit is carried out at the location of the tax authority on the basis of tax declarations (calculations) and documents submitted by the taxpayer, as well as other documents on the activities of the taxpayer, available to the tax authority.

In paragraph 2 of Art. 88 of the Tax Code of the Russian Federation fixed the terms for conducting a desk tax audit. 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 of submission of the tax declaration (calculation) by the taxpayer.

We would like to draw your attention to the important circumstance for understanding this norm that, in the wording of the norm in question, which was in force until January 1, 2009, an in-house tax audit was carried out within three months from the date of submission of the declaration and documents that must be attached to it.

Such a wording did not allow an unequivocal answer to the question, from what moment the verification period is counted: from the date of filing the declaration or from the date of submission of the documents attached to it. The financial department on this issue offered the following explanations: the beginning of the audit should be considered the day when the declaration (calculation) and the last of the required documents are submitted to the inspection (see Letter of the Ministry of Finance of Russia dated April 13, 2007 N 03-02-07 / 2-69 ).

In this regard, we also note that in practice a situation very often arose when a taxpayer submitted a tax return with an incomplete package of necessary documents, since due to circumstances beyond his control he could not submit any of them at that time. In this case, the tax authority did not start conducting a desk audit until the taxpayer submits the missing document. Only when the missing document was submitted did the three-month period begin to run. Naturally, the above procedure only delayed the period of the desk audit, thus complicating its implementation.

Today, this problem has been eliminated: a desk audit is carried out within three months from the date the taxpayer submits a tax declaration (calculation) and this is directly enshrined in paragraph 2 of Art. 88 of the Tax Code of the Russian Federation.

However, in order to prevent rather negative consequences for the taxpayer, he needs to clearly understand that now the tax authority will not require the missing documents from him, and this may lead to the fact that the taxpayer will be refused due to a lack of relevant necessary documents after a three-month period.

In accordance with paragraph 4 of Art. 80 of the Tax Code of the Russian Federation, a tax return (calculation) can be submitted by the taxpayer (payer of the fee, tax agent) to the tax authority personally or through a representative, sent in the form of a postal item with a description of the attachment, or transmitted via telecommunication channels.

The tax authority is not entitled to refuse to accept a tax declaration (calculation) submitted by a taxpayer (payer of fees, tax agent) in the established form (established format), and is obliged to put down, at the request of the taxpayer (payer of fees, tax agent) on copies of the tax declaration (copies of calculation ) a mark of acceptance and the date of its receipt upon receipt of a tax declaration (calculation) on paper or transfer to the taxpayer (payer of the fee, tax agent) a receipt of acceptance in electronic form - upon receipt of the tax declaration (calculation) via telecommunication channels.

In this regard, please note that when sending a tax return (calculation) by mail, the day of its submission is considered the date of sending the postal item with a description of the attachment. When transmitting a tax declaration (calculation) via telecommunication channels, the date of its submission is also considered the date of its dispatch.

Paragraph 3 of Art. 88 of the Tax Code of the Russian Federation, it is regulated that if an in-house tax audit reveals errors in the tax declaration (calculation) and (or) contradictions between the information contained in the submitted documents, or discrepancies between the information provided by the taxpayer and the information contained in the documents held by the tax authority, and received by him in the course of tax control, the taxpayer is informed about this with a requirement to provide the necessary explanations or make appropriate corrections within the prescribed period within five days.

An interesting question is regarding the beginning of the calculation of the term for the implementation of a desk tax audit, if the taxpayer submits an updated declaration. Earlier (before January 1, 2009), the financial department claimed that after the taxpayer submits an updated VAT return, the inspectorate stops checking the primary declaration and starts checking the updated one in the manner prescribed by the general provisions of Art. 88 of the Tax Code of the Russian Federation (see Letter of the Ministry of Finance of Russia dated February 13, 2008 N 03-02-07 / 1-61). In practice, this caused an ambiguous interpretation of these provisions and questions regarding the extension of the established period for conducting a desk audit.

Since January 1, 2009, it has been legally fixed that if, before the end of the in-house tax audit, the taxpayer submits an updated tax declaration (calculation) in the manner prescribed by Art. 81 of the Tax Code of the Russian Federation, an in-house tax audit of a previously filed declaration (calculation) is terminated and a new in-house tax audit begins on the basis of an updated tax declaration (calculation). The termination of a desk tax audit means the termination of all actions of the tax authority in relation to the previously filed tax declaration (calculation) (clause 9.1, article 88 of the Tax Code of the Russian Federation).

This provision clarifies that if during the course of an audit the taxpayer submits an amended declaration, then the verification of the original declaration is terminated and a new in-house audit of the amended declaration begins. At the same time, the three-month period established for conducting a desk audit and regulated by paragraph 2 of Art. 88 of the Tax Code of the Russian Federation, respectively, begins to be counted from the moment the revised declaration is submitted. Please note that this clarification applies from January 1, 2009.

We also note that in connection with these provisions, clause 9.1 of Art. 88 of the Tax Code of the Russian Federation, documents (information) received by a tax authority as part of a terminated in-house tax audit may be used when carrying out tax control measures in relation to a taxpayer. On this basis, we can conclude that when submitting an updated declaration, the tax authorities should not require documents that have already been submitted to the inspectorate with the original declaration.

Thus, in this situation, the three-month period established for conducting a desk audit begins to count from the moment the revised declaration is submitted.

Letter No. 03-02-07/1-172 of April 6, 2009 of the Ministry of Finance of Russia states that the end of a desk tax audit is not connected with the moment the tax authority and the taxpayer sign the act of reconciliation of the taxpayer's calculations on taxes, dues and contributions.

So, if an arrears are detected during a desk tax audit and there are no signs of a violation of the legislation on taxes and fees, the tax authority draws up a document on the identification of arrears with a taxpayer (payer of fees) or a tax agent in the form approved by Order of the Federal Tax Service of Russia dated December 1, 2006 No. SAE-3-19/ [email protected]"On Approval of the Forms of Claims for the Payment of Taxes, Fees, Penalties, Fines, a Document Evidence of Arrears from a Taxpayer (Payer of Fees) or a Tax Agent, as well as Documents Used by Tax Authorities When Applying Provisional Measures and Measures for Enforced Collection of Debts on Mandatory Payments to the Budget system of the Russian Federation" and enshrined in Appendix No. 3 to it (see paragraph 1 of article 70 of the Tax Code of the Russian Federation).

If violations of the legislation on taxes and fees are revealed in the course of an in-house tax audit, the officials of the tax authority conducting the said audit draw up a tax audit act in the prescribed form within 10 days after the end of the in-house tax audit. The tax audit report indicates the date of the tax audit report, which is understood as the date of signing the report by the persons who conducted this audit (see paragraphs 1 and 3 of article 100 of the Tax Code of the Russian Federation).

Now let's find out what the consequences are if the deadline is violated. In accordance with 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 the Russian Federation" (hereinafter referred to as the Information Letter), conducting a desk tax audit outside the deadline provided for in Art. 88 of the Tax Code of the Russian Federation, in itself cannot entail a refusal to satisfy the demand of the tax authority for the collection of tax and penalties.

Therefore, applying the provisions of Art. 88 of the Tax Code of the Russian Federation, one should proceed from the fact that the period established by it is not restrictive and its expiration does not prevent the identification of facts of non-payment of tax and the adoption of measures to enforce its collection (see, for example, Resolution of the Federal Antimonopoly Service of the West Siberian District of July 20, 2009 N F04 -4252/2009 (10639-A45-40) in case N A45-15164/2008-59/498). At the same time, if the tax authority misses the deadline for conducting a desk audit, it does not entail a change in the procedure for calculating the period for the forced collection of taxes and penalties (see Resolution of the Federal Antimonopoly Service of the East Siberian District of November 26, 2008 N A33-2084 / 08-F02-5802 / 08 in the case N A33-2084/08).

So, for example, when tax is collected at the expense of the taxpayer's money, an application can be filed with the court within six months after the expiration of the deadline for fulfilling the tax payment requirement (clause 3, article 46 of the Tax Code of the Russian Federation).

Note that, in fact, the Information Letter in question is somewhat outdated, although it is still valid.

The foregoing also allows us to draw a disappointing conclusion that the conduct of a desk tax audit outside the period provided for in paragraph 2 of Art. 88 of the Tax Code of the Russian Federation, in itself is not a basis for recognizing as illegal a decision made by a tax authority based on the results of such an audit, or actions of a tax authority to enforce the collection of tax. However, in this case, it seems reasonable to challenge the actions of tax authority officials carried out as part of such an audit (demanding from the taxpayer, in cases provided for by the Tax Code of the Russian Federation, additional information and documents, etc.).

2.3. Provision of documents in the process of cameral

tax audit

Any taxpayer encounters desk audits quite often, as they are the main measure for tax control by the fiscal authorities. If the tax authorities have no complaints about the tax return submitted by the taxpayer, then such audits have no consequences. If the tax authority has questions, then the taxpayer will have to give explanations, and in some cases, submit additional documents confirming the correct calculation of taxes. We will talk about the procedure for submitting documents as part of a desk audit later.

Any business entity, whether it is an organization or an individual entrepreneur, carrying out entrepreneurial activities, is obliged to pay taxes and fees established by the tax legislation of the Russian Federation. Therefore, the duties of any taxpayer include the calculation, declaration and payment to the budget of taxes paid by this taxpayer.

In accordance with Art. 80 of the Tax Code of the Russian Federation (hereinafter referred to as the Tax Code of the Russian Federation), a tax declaration is a written statement by a taxpayer about the objects of taxation, about income received and expenses incurred, about sources of income, about the tax base, tax benefits, about the calculated amount of tax and (or) about other data serving as the basis for the calculation and payment of tax. Moreover, a tax return is submitted by each taxpayer for each tax paid by him, unless otherwise provided by tax legislation. The declaration is submitted by the taxpayer to the tax authority at the place of its registration on paper or in electronic form along with documents that, in accordance with the Tax Code of the Russian Federation, are attached to the tax declaration (calculation). Paragraph 3 of Art. 80 of the Tax Code of the Russian Federation enshrines the right of the taxpayer to submit documents attached to the declaration in electronic form.

It is no secret that the most popular measure of tax control carried out by tax authorities today is cameral tax audits, the procedure for which is regulated by Art. 88 of the Tax Code of the Russian Federation. Moreover, this procedure applies not only to the taxpayers themselves, but also to tax agents, as well as to payers of fees.

We remind the reader that from January 1, 2007, namely, from the moment the Federal Law of July 27, 2006 N 137-FZ "On Amendments to Part One and Part Two of the Tax Code of the Russian Federation and to Certain Legislative Acts of the Russian Federation in connection with the implementation of measures to improve tax administration" (hereinafter - Law N 137-FZ), this procedure has changed significantly.

True, the place and timing of cameral inspections remained the same. As before, desk audits are carried out by tax authorities directly at the tax inspectorate without a special decision by the head of the tax authority or his deputy. The deadline for conducting a desk audit also remained the same and is three months from the date of filing a tax return (calculation) by a taxpayer.

But the procedure for submitting documents by a taxpayer during a desk tax audit has been significantly changed ...

Let's start with the fact that Art. 88 of the Tax Code of the Russian Federation determines that in some cases the submission of additional documents during a desk tax audit is the right of the taxpayer, and in some others it is an obligation.

As you know, the essence of a desk audit is that the tax authority checks the declaration submitted by the taxpayer for filling defects, arithmetic errors, and also to what extent the information provided by the taxpayer corresponds to the information contained in the documents available to the tax authority and received by him in the course of implementing measures tax control.

If errors or any inconsistencies are found, the tax authority informs the taxpayer about this with a requirement to provide the necessary explanations or make appropriate corrections within five days. Moreover, it should be noted that in this case we are not talking about the right of the tax authority, but about its obligation. This is indicated in clause 2.5 of the Ruling of the Constitutional Court of the Russian Federation dated July 12, 2006 N 267-O "On the complaint of the open joint-stock company Votoksibelektrosetstroy for violation of constitutional rights and freedoms by the provisions of parts three and four of Article 88, paragraph 1 of Article 101 of the Tax of the Code of the Russian Federation and Part 4 of Article 200 of the Arbitration Procedure Code of the Russian Federation".

Paragraph 4 of Art. 88 of the Tax Code of the Russian Federation, it is determined that a taxpayer who has received such a request from the tax inspectorate, in addition to explanations regarding the errors and (or) inconsistencies identified in the tax declaration, 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 declaration (calculation). That is, in this case, the taxpayer has the right to submit additional documents.

Note! If the tax authority did not properly notify the taxpayer of the identified errors (inconsistencies), thereby depriving him, when correcting errors or giving appropriate explanations, of the opportunity to submit additional documents evidencing the reliability of the data specified in the declaration, then the decision of the tax authority to attract taxpayer's liability will be declared unlawful. As an example, we can cite the Resolution of the FAS of the East Siberian District of December 20, 2007 N A33-6625 / 07-F02-9370 / 07 in case N A33-6625 / 07, the Resolution of the FAS of the Moscow District of October 15, 2008 N KA -А40/8777-08 in case No. А40-67894/07-114-370 and others.

Now let's talk about when a taxpayer has an obligation to submit additional documents during in-house tax audits.

It must be said that Law N 137-FZ significantly limited the right of tax authorities to request additional documents during desk tax audits. Prior to the entry into force of the said Law, Art. 88 of the Tax Code of the Russian Federation practically did not limit the tax authorities in the amount and in the form of additional documents and information that they could request from the taxpayer during the audit. Now, thanks to paragraph 7 of Art. 88 of the Tax Code of the Russian Federation, the situation has changed significantly. In accordance with this norm, when conducting a tax audit, fiscal officials are not entitled to demand additional information and documents from the taxpayer, unless otherwise provided by Art. 88 of the Tax Code of the Russian Federation or the submission of such documents together with the tax declaration (calculation) is expressly provided for by the Tax Code of the Russian Federation. This is a general rule, but there are exceptions to it. These include the following situations:

1. Use of tax benefits by the taxpayer. In this case, the tax authorities have the right to require the taxpayer to submit additional documents confirming the legitimacy of using benefits.

2. Use of natural resources. If a taxpayer uses natural resources in the conduct of business activities and is a payer of the relevant taxes, then when filing a tax return for taxes related to the use of natural resources, he may be asked for documents that are the basis for their calculation and payment.

3. In the VAT return, the tax amount is claimed for reimbursement. In this case, the tax authority has the right to demand from the taxpayer documents confirming in accordance with Art. 172 of the Tax Code of the Russian Federation, the legitimacy of applying tax deductions.

Note! The request for additional documents confirming the legality of applying tax deductions applies only to declarations in which VAT is claimed for reimbursement from the budget. Such a conclusion suggests itself from a literal reading of paragraph 8 of Art. 88 of the Tax Code of the Russian Federation, although some authors consider par. 2 p. 8 Art. 88 of the Tax Code of the Russian Federation as an independent norm, which also applies to declarations, in accordance with which the amount of tax is declared for payment to the budget.

Thus, Art. 88 of the Tax Code of the Russian Federation contains a closed list of situations when the tax authorities have the right to require the taxpayer to submit additional documents when conducting a desk tax audit. By the way, this is also indicated by the Letter of the Ministry of Finance of Russia dated March 27, 2008 N 03-02-07 / 1-125, in which the financiers explain that the recovery of documents in other cases is illegal.

The procedure for submitting the requested documents from the person being checked is determined by Art. 93 of the Tax Code of the Russian Federation.

An employee of a tax authority who conducts an audit for the purpose of requesting the documents necessary for its conduct must hand over to the audited person or his representative a request for the submission of documents. The request is issued in the form established by the Order of the Federal Tax Service of Russia dated May 31, 2007 N MM-3-06 / [email protected]"On approval of the forms of documents used by tax authorities in the exercise of their powers in relations regulated by the legislation on taxes and fees", is sealed with the signature of an official of the tax authority and handed over to the taxpayer or his representative against signature. The request must specify the list of requested documents (name, details, individual characteristics, as well as the time period during which they must be submitted by the taxpayer).

The period during which the audited taxpayer is obliged to submit the requested documents to the tax inspectorate is 10 working days from the date of delivery of the request for their submission.

The documents are submitted by the taxpayer to the tax office in the form of certified copies. Copies are certified by the signature of the head or deputy head or other authorized person for such actions of the organization and sealed with the company's seal. If necessary, the tax authority has the right to familiarize itself with the original documents requested for verification.

We draw your attention to the fact that, as a general rule, enshrined in paragraph 2 of Art. 93 of the Tax Code of the Russian Federation, the tax authorities are not entitled to require the taxpayer to submit notarized copies of documents.

If the taxpayer does not have the opportunity to meet the deadlines allotted by law, then he must inform the tax authority about this. Moreover, this must be done in writing, indicating the reasons why the requested documents cannot be submitted within the next day after receiving the request for the submission of documents. In addition, in the notification sent to the tax authority, the taxpayer must indicate the period during which he is able to fulfill the requirement of the tax authorities.

Within two days from the date of receipt of this notification, the head of the tax authority or his deputy has the right to either extend the deadline for submitting documents or refuse to extend them, on which a separate decision is made.

We draw your attention to the fact that the taxpayer's refusal to submit the requested documents, as well as their failure to submit them on time, are recognized as a tax offense and entail liability under Art. 126 of the Tax Code of the Russian Federation. Moreover, in addition to this, the tax authority has the right to seize the necessary documents in the manner prescribed by Art. 94 of the Tax Code of the Russian Federation.

Please note that from January 1, 2010, tax authorities will not be able to demand from taxpayers during tax audits documents that they previously submitted to the tax authorities during desk or field tax audits. However, this restriction will not apply to cases where the documents were previously submitted to the tax authority in the form of originals, subsequently returned to the person being audited, as well as to cases where the submitted documents were lost due to force majeure.

In addition to requesting the documents of the taxpayer himself, the tax authorities, during a desk audit, have the right to request documents from the partners of the person being audited, previously such an audit was known as a "counter audit". Now such a concept is absent in the Tax Code of the Russian Federation, but this does not mean that the tax authorities have abandoned this practice.

The demand for documents and information about the audited taxpayer is carried out by the tax authority in accordance with the norms of Art. 93.1 of the Tax Code of the Russian Federation.

To do this, the official conducting the audit must send a written order to request documents (information) relating to the activities of the audited taxpayer to the tax authority at the place of registration of his counterparty, in the form approved by Order of the Federal Tax Service of Russia dated May 31, 2007 N MM-3- 06/ [email protected]"On approval of the forms of documents used by tax authorities in the exercise of their powers in relations regulated by the legislation on taxes and fees". The order must indicate during which tax control measure it was necessary to submit documents (information), and when requesting information regarding a specific transaction, information is also indicated that allows identifying this transaction.

Within five days from the date of receipt of this order, the tax authority at the place of registration of the counterparty sends the latter a request to submit documents (information), together with a copy of the order to request documents.

The counterparty of the audited taxpayer must comply with this requirement of his tax authority within five days from the date of its receipt or within the same period inform the tax authority that he does not have the requested documents (information).

If the counterparty is unable to comply with the requirement of the tax authorities to submit documents within five days, then he must apply to the tax authority with a request to extend the deadlines, on the basis of which the tax authority has the right to extend the deadlines for submitting documents (information).

The requested documents are submitted by the counterparty of the audited person in the same form as the audited taxpayer himself:

In the form of copies certified by the person being checked (in this case, the counterparty is already acting as such);

Copies are certified by the head (deputy head) of the organization with his signature and sealed;

The tax authority is not entitled to require the submission of copies certified by a notary;

If necessary, the tax authority has the right to familiarize itself with the original documents of the counterparty.

If the counterparty of the audited taxpayer refuses to submit the requested documents or does not provide them within the specified time, then such actions are considered as a tax offense and entail liability established by Art. 129.1 of the Tax Code of the Russian Federation.

We draw your attention to the fact that the Procedure for the interaction of tax authorities on the execution of orders for the reclamation of documents is established by Order of the Federal Tax Service of Russia dated December 25, 2006 N SAE-3-06 / [email protected]"On approval of the forms of documents used in the conduct and execution of tax audits; the grounds for and procedure for extending the term for conducting an on-site tax audit; the procedure for the interaction of tax authorities in fulfilling orders to demand documents; requirements for drawing up a tax audit act."

2.4. Requirements for the act of a cameral tax audit

According to paragraph 1 of Art. 100 of the Tax Code of the Russian Federation (hereinafter referred to as the Tax Code of the Russian Federation), in the event of violations of the legislation on taxes and fees in the course of a desk tax audit, officials of the tax authority conducting the specified audit must draw up a tax audit report in the prescribed form within 10 days after the end of cameral tax audit. This provision of the Tax Code of the Russian Federation directly indicates that, in contrast to the obligation of representatives of the tax authority to draw up an act of an on-site (repeated on-site) tax audit, in any case, an act of an in-house tax audit is “born” only when relevant violations of the law are detected. Read about all this and much more in this section.

In accordance with paragraph 2 of Art. 88 of the Tax Code of the Russian Federation, a desk tax audit is carried out by authorized officials of the tax authority within three months from the date of submission by the taxpayer of the tax declaration (calculation) and documents that, in accordance with the Tax Code of the Russian Federation, must be attached to the tax declaration (calculation), if the legislation on taxes and fees does not other deadlines are provided.

Paragraph 3 of this article of the Tax Code of the Russian Federation establishes that if a desk tax audit reveals errors in the tax declaration (calculation) and (or) contradictions between the information contained in the submitted documents, or discrepancies between the information provided by the taxpayer and the information contained in the documents available to the tax authority, and received by him during the tax control, the taxpayer is informed about this with a requirement to provide the necessary explanations within five days or make the appropriate corrections within the prescribed period (see, for example, Decree of the Federal Antimonopoly Service of the Urals District of February 18, 2008 N F09-425 / 08-C2 in case N A76-8799 / 07; Resolution of the Federal Antimonopoly Service of the North Caucasus District of October 17, 2007 N F08-6530 / 2007-2538A in case N A32-27704 / 2006-19 / 579).

The form of the act of a desk tax audit is contained in Appendix No. 5 to the Order of the Federal Tax Service of Russia dated December 25, 2006 N SAE-3-06 / [email protected]"On approval of the forms of documents used in the conduct and execution of tax audits; the grounds for and procedure for extending the term for conducting an on-site tax audit; the procedure for the interaction of tax authorities in fulfilling orders to request documents; requirements for drawing up a Tax Audit Report" (hereinafter - the Order of the Federal Tax Service of Russia dated 25 December 2006 N SAE-3-06 / [email protected]).

In paragraph 3 of Art. 100 of the Tax Code of the Russian Federation, it is regulated that the tax audit report indicates:

The date of the tax audit. The specified date is understood as the date of signing the act by the persons who carried out this verification;

Full and abbreviated names or last name, first name, patronymic of the person being checked. In the case of an audit of an organization at the location of its separate subdivision, in addition to the name of the organization, the full and abbreviated names of the inspected separate subdivision and its location are indicated;

Surnames, first names, patronymics of the persons who conducted the audit, their positions, indicating the name of the tax authority they represent;

Date of submission of the tax return and other documents to the tax authority;

List of documents submitted by the audited person during the tax audit;

The period for which the audit was carried out;

The name of the tax in respect of which the tax audit was carried out;

Start and end dates of the tax audit;

The address of the location of the organization or the place of residence of an individual;

Information about the tax control measures taken during the tax audit;

Documented facts of violations of the legislation on taxes and fees revealed during the audit, or a record of the absence of such;

Conclusions and proposals of inspectors to eliminate the identified violations and references to the articles of the Tax Code of the Russian Federation, if the Tax Code of the Russian Federation provides for liability for these violations of the legislation on taxes and fees (for types of tax offenses and liability for them, see Chapter 16 of Part One of the Tax Code of the Russian Federation).

Based on the Federal Law of November 26, 2008 N 224-FZ "On Amendments to Part One, Part Two of the Tax Code of the Russian Federation and Certain Legislative Acts of the Russian Federation" from January 1, 2009, in accordance with paragraph 5 of Art. 100 of the Tax Code of the Russian Federation, the act of a tax audit must be handed over to the person in respect of whom the audit was carried out within five days from the date of this act.

Paragraph 4 of Art. 100 of the Tax Code of the Russian Federation establishes that the form and requirements for drawing up a tax audit report are established by the federal executive body authorized to control and supervise taxes and fees.

Such a document is the Order of the Federal Tax Service of Russia dated December 25, 2006 N SAE-3-06 / [email protected] Appendix No. 6 to it contains the Requirements for drawing up a tax audit report.

Please note that these Requirements apply and, accordingly, the provisions of the said Order of the Federal Tax Service of Russia dated December 25, 2006 N SAE-3-06 / [email protected] are used when conducting and processing the results of tax audits and other tax control measures initiated after December 31, 2006.

Consider the basic requirements for drawing up an act of a cameral tax audit in accordance with the documents indicated above.

Clause 2.1 sect. 2 Appendix N 6 to the Order of the Federal Tax Service of Russia dated December 25, 2006 N SAE-3-06 / [email protected] states that when preparing an act of an in-house tax audit, an official of a tax authority must be guided by the general requirements for the preparation and content of an act of an on-site (repeated on-site) tax audit, specified in Sec. 1 of the said Appendix, with the exception of the introductory part.

In clause 2.2, sect. 2 Appendix N 6 to the Order of the Federal Tax Service of Russia dated December 25, 2006 N SAE-3-06 / [email protected] it is fixed that the introductory part of the act of a cameral inspection should contain:

The number of the inspection act (assigned to the act when it is registered with the tax authority);

The name of the place of drawing up the act of a cameral tax audit;

The date of the verification act. The specified date is understood as the date of signing the act by the person who conducted the inspection;

Position, surname, name, patronymic of the person who conducted the audit, his class rank (if any), indicating the name of the tax authority;

Information about the tax declaration (calculation) on the basis of which the in-house tax audit was carried out (name of the tax (fee), date of submission, initial or updated (corrective), registration number, period);

Full and abbreviated name or last name, first name, patronymic of the person who submitted the tax declaration (calculation). If a tax declaration (calculation) is submitted by an organization at the location of its branch, representative office, in addition to the name of the organization, the full and abbreviated name of the branch, representative office shall be indicated;

taxpayer identification number (TIN);

Registration reason code (KPP);

An indication that the audit was carried out in accordance with the Tax Code of the Russian Federation, other acts of legislation on taxes and fees;

Check start and end dates;

Location of the organization (its branch, representative office) or place of residence of an individual;

A list of documents submitted by the audited person, as well as other documents on the activities of the taxpayer, available to the tax authority, on the basis of which the audit was carried out;

Information on tax control measures taken during the in-house tax audit: on the demand for documents (information) and other actions taken in the course of an in-house tax audit;

Other necessary information.

The act of a cameral tax audit is drawn up in two copies, one of which remains in storage with the tax authority, the other is handed over to the verified person.

The presentation of the act of a cameral tax audit to a taxpayer (payer of fees, tax agent) by an official of the tax authority is carried out similarly to the delivery of an act of an on-site tax audit.

The term for consideration of the act of a cameral tax audit and the adoption of a decision based on the results of consideration of the materials of this audit is established by paragraph 1 of Art. 101 of the Tax Code of the Russian Federation. The act and other materials of the tax audit, during which violations of the legislation on taxes and fees were revealed, as well as the written objections submitted by the audited person to the specified act, must be considered by the head (deputy head) of the tax authority that conducted the tax audit, and the decision on them must be adopted within 10 days from the date of expiration of the fifteen-day period for the taxpayer to submit written objections to the tax audit report to the relevant tax authority. The specified period can be extended, but not more than one month (see the form of the decision to extend in Appendix N 3 to the Order of the Federal Tax Service of Russia dated May 7, 2007 N MM-3-06 / [email protected]"On approval of the recommended forms of documents used by tax authorities in the exercise of their powers in relations regulated by the legislation on taxes and fees").

Paragraph 2 of Art. 101 of the Tax Code of the Russian Federation provides for the obligation of the head (deputy head) of the tax authority to notify the person in respect of whom this audit was carried out about the time and place of consideration of the tax audit materials. We believe that such a notice is transmitted in any way that indicates the date of its receipt by the person in respect of whom the tax audit was carried out.

We remind you that the date of delivery of the said notice sent by the tax authority by registered mail is considered the sixth day from the date of sending the registered letter.

The absence of the person in respect of whom the tax audit was conducted (his representative), duly notified of the time and place of consideration of the tax audit materials, is not an obstacle to the consideration of the tax audit materials, except in cases where the participation of this person is recognized by the head (deputy head ) tax authorities are required to consider these materials (for more details, see Letter of the Ministry of Finance of Russia dated July 13, 2007 N 03-02-07 / 1-330).

Pay attention to the fact that according to paragraph 14 of Art. 101 of the Tax Code of the Russian Federation, the essential conditions for the procedure for reviewing tax audit materials include ensuring the ability of the person in respect of whom the audit was carried out to participate in the process of reviewing tax audit materials personally and (or) through his representative and ensuring that the taxpayer is able to provide explanations (see, for example, the Decree of the Federal Antimonopoly Service of the Far Eastern District of November 24, 2008 N F03-5140 / 2008 in case N A73-2749 / 2008-23).

In this regard, it should be noted that according to Art. 137 of the Tax Code of the Russian Federation, each person has the right to appeal against acts of tax authorities of a non-normative nature, if, in the opinion of this person, such acts violate his rights.

Acts of tax authorities can be appealed to a higher tax authority (superior official) or to a court (see Letter of the Ministry of Finance of Russia dated December 11, 2007 N 03-02-07 / 1-479).

2.5. Accountability for results

cameral tax audit

Article 88 of the Tax Code of Russia (hereinafter referred to as the Tax Code of the Russian Federation) prescribes, when violations are detected, not only to draw up an audit report, but also to make a decision in the future based on the results of consideration of the materials of the conducted desk audit. This is evidenced by the reference to paragraph 5 of Art. 88 of the Tax Code of the Russian Federation to the provisions of Art. 100 of the Tax Code of the Russian Federation, which regulates the registration of the results of a tax audit. But earlier the norm of Art. 100 of the Tax Code of the Russian Federation applied only to on-site inspections. In most cases, we will talk about decisions that can be made as a result of reviewing the materials of a desk tax audit, and bringing to responsibility as a consequence in this section.

For a long time, the courts proceeded from the fact that bringing a taxpayer to responsibility based on the results of a desk audit contradicts the very meaning of Art. 88 of the Tax Code of the Russian Federation (see, for example, Decree of the Federal Antimonopoly Service of the Moscow District of October 23, 2000 N KA-A41 / 4820-00). In principle, indeed Art. 88 of the Tax Code of the Russian Federation did not previously contain a mention that, based on the results of a desk tax audit, an act can be drawn up, on the basis of which the procedure for bringing the taxpayer to responsibility begins.

At present, the practice seems to be unambiguous. Based on the results of a desk audit, the taxpayer, the payer of the levy and the tax agent may be held tax liable.

The person conducting the specified check 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 of the legislation on taxes and fees, tax authority officials are required to draw up an audit report in the manner provided for in Art. 100 of the Tax Code of the Russian Federation (see, for example, Resolution of the FAS of the North Caucasus District of October 20, 2008 N F08-5909 / 2008 in case N A32-20900 / 2007-51 / 441; Resolution of the FAS of the Volga District of February 19, 2008 on case N A55-7812/07).

Article 100.1 of the Tax Code of the Russian Federation regulates the procedure for considering cases of tax offenses. In accordance with it, cases of tax offenses identified during a desk tax audit are considered in the manner prescribed by Art. 101 of the Tax Code of the Russian Federation. Thus, the legislation today clearly states that the provisions of Art. 101 of the Tax Code of the Russian Federation apply to both field and desk audits. We remind you that earlier the presentation of the articles of the Tax Code of the Russian Federation relating to these issues could not be interpreted so unambiguously.

So, according to the results of consideration of the tax audit materials, in accordance with paragraph 7 of Art. 101 of the Tax Code of the Russian Federation, the head (deputy head) of the tax authority makes a decision:

On bringing to responsibility for committing a tax offense (see the form of the decision in Appendix N 12 to the Order of the Federal Tax Service of Russia dated May 31, 2007 N MM-3-06 / [email protected]"On approval of the forms of documents used by the tax authorities in the exercise of their powers in relations regulated by the legislation on taxes and fees" (hereinafter - Order N MM-3-06 / [email protected]));

On refusal to hold liable for committing a tax offense (see this form in Appendix N 13 to Order N MM-3-06 / [email protected]).

In paragraph 8 of Art. 101 of the Tax Code of the Russian Federation establishes requirements for decisions made based on the results of tax audits.

Thus, the decision on bringing to responsibility for committing a tax offense must contain:

A statement of the circumstances of the tax offense committed by the person held liable as they are established by the audit, with reference to documents and other information confirming the specified circumstances;

The arguments given by the person in respect of whom the check was carried out, in his defense, and the results of the verification of these arguments;

The very decision to bring the taxpayer to tax liability for specific tax offenses, indicating the articles of the Tax Code of the Russian Federation that provide for these offenses and the applicable measures of responsibility.

The decision on holding liable for committing a tax offense shall indicate the amount of the identified arrears and the corresponding penalties, as well as the fine to be paid.

The decision to refuse to bring to responsibility for committing a tax offense sets out the circumstances that served as the basis for such a refusal, and may also indicate the amount of the arrears, if this arrears were revealed during the audit, and the amount of the corresponding penalties.

In addition, the decision to hold liable for committing a tax offense or the decision to refuse to hold liable for committing a tax offense shall indicate the period during which the person in respect of whom the decision was made has the right to appeal against the said decision, the procedure for appealing the decision to a higher tax authority (to a superior official), as well as the name of the authority, its location, and other necessary information.

In paragraph 9 of Art. 101 of the Tax Code of the Russian Federation establishes the legal regime for the entry into force of the decisions of the head of the tax authority, taken based on the results of the audit. The specified legal mechanism must be considered in its systemic connection with the mechanism for filing an appeal against the decision of the head of the tax authority, set out in Art. 101.2 of the Tax Code of the Russian Federation.

The decision to call to account for committing a tax offense and the decision to refuse to call to account for committing a tax offense shall enter into force upon the expiration of 10 days from the date of delivery to the person (his representative) in respect of whom the corresponding decision was made. In this case, the relevant decision must be served within five days after the date of its issuance (this five-day period for serving the decision is established and applies from January 1, 2009).

In case of filing an appeal against the decision of the tax authority in the manner prescribed by Art. 101.2 of the Tax Code of the Russian Federation, this decision comes into force from the date of its approval by a higher tax authority in whole or in part.

An appeal against the relevant decision of the tax authority is filed with the tax authority that issued this decision, which is obliged to send it with all materials to a higher tax authority within three days from the date of receipt of the said complaint; with a description of the attachment.

The procedure, terms for consideration of a complaint by a higher tax authority and the adoption of a decision on it are determined in the manner provided for in Art. Art. 139-141 of the Tax Code of the Russian Federation, subject to the provisions established by Art. 101.2 of the Tax Code of the Russian Federation.

The person in respect of whom the corresponding decision has been made has the right to execute the decision in full or in part before its entry into force. At the same time, the filing of an appeal does not deprive this person of the right to execute the decision that has not entered into force in full or in part.

In Art. 139 of the Tax Code of the Russian Federation regulates that an appeal against a decision of a tax authority to hold liable for a tax offense or a decision to refuse to hold liable for a tax offense is filed before the contested decision comes into force.

A complaint against a decision of a tax authority that has entered into legal force to hold liable for committing a tax offense or a decision to refuse to hold liable for committing a tax offense that has not been appealed on appeal shall be filed within one year from the date of the issue of the appealed decision.

Please note that a person who filed a complaint with a higher tax authority or a higher official may withdraw it before a decision is made on this complaint on the basis of a written application.

However, the withdrawal of the complaint deprives the person who filed it of the right to file a second complaint on the same grounds with the same tax authority or the same official.

In accordance with paragraph 2 of Art. 140 of the Tax Code of the Russian Federation, following the consideration of an appeal against a decision, a higher tax authority has the right to:

Leave the decision of the tax authority unchanged, and the complaint - without satisfaction;

Cancel or change the decision of the tax authority in whole or in part, and make a new decision on the case;

Cancel the decision of the tax authority and terminate the proceedings.

The decision of the tax authority (official) on the complaint shall be made within one month from the date of its receipt. The specified period may be extended by the head (deputy head) of the tax authority to obtain the documents (information) required for consideration of the complaint from the lower tax authorities, but not more than 15 days. The person who filed the complaint shall be informed in writing about the decision taken within three days from the date of its adoption.

However, we draw your attention to the fact that violation of the term for consideration of an appeal is not an independent basis for recognizing the decision of the tax authority as invalid in the absence of evidence confirming the violation of the rights and interests of the applicant (see Decree of the Federal Antimonopoly Service of the West Siberian District of July 22, 2009 N F04-4428 / 2009 (11016-A70-49) in case No. A70-8150/2008).

In conclusion, we remind you that according to paragraph 14 of Art. 101 of the Tax Code of the Russian Federation, failure by officials of the tax authorities to comply with the requirements established by the Tax Code of the Russian Federation may be grounds for the cancellation of the decision of the tax authority by a higher tax authority or court.

Violation of the essential conditions of the procedure for considering tax audit materials is the basis for the cancellation by a higher tax authority or court of a decision of a tax authority to hold liable for a tax offense or a decision to refuse to hold liable for a tax offense. Such essential conditions include ensuring the possibility of the person in respect of whom the audit was carried out to participate in the process of consideration of tax audit materials personally and (or) through his representative and ensuring the taxpayer's opportunity to provide explanations (see, for example, the Decree of the Federal Antimonopoly Service of the North-Western District of July 3 2009 in case N А56-45331/2008; Decision of the Federal Antimonopoly Service of the North-Western District of March 17, 2009 in case N А05-6405/2008).

The grounds for the cancellation of the said decision of the tax authority by a higher tax authority or court may be other violations of the procedure for considering tax audit materials, if only such violations led or could lead to the adoption of an unlawful decision by the head (deputy head) of the tax authority.

2.6. Consideration of results and decision

according to the results of a cameral tax audit

In accordance with paragraph 2 of Art. 88 of the Tax Code of the Russian Federation (hereinafter referred to as the Tax Code of the Russian Federation), a desk tax audit is carried out by authorized officials of the tax authority within three months from the date of submission by the taxpayer of the tax declaration (calculation) and documents that, in accordance with the Tax Code of the Russian Federation, must be attached to the tax declaration (calculation) unless other terms are provided by the legislation on taxes and fees. We will talk about the procedure for considering the results of a desk audit and making a decision based on the results of such a review in this section.

Paragraph 3 of Art. 88 of the Tax Code of the Russian Federation establishes that if a desk tax audit reveals errors in the tax declaration (calculation) and (or) contradictions between the information contained in the submitted documents, or discrepancies between the information provided by the taxpayer and the information contained in the documents held by the tax authority, and received by him during the tax control, the taxpayer is informed about this with a requirement to provide the necessary explanations within five days or to make the appropriate corrections within the prescribed period (see, for example, Resolution of the Federal Antimonopoly Service of the Urals District of February 18, 2008 N F09-425 / 08- C2 in case N A76-8799 / 07; Resolution of the Federal Antimonopoly Service of the North Caucasus District of October 17, 2007 N F08-6530 / 2007-2538A in case N A32-27704 / 2006-19 / 579).

According to paragraph 2 of Art. 100 of the Tax Code of the Russian Federation, the act of a tax audit is signed by the persons who conducted the relevant audit and the person in respect of whom this audit was carried out (his representative). An appropriate entry shall be made in the tax audit report on the refusal of the person in respect of whom the tax audit was conducted, or of his representative to sign the act.

Based on the Federal Law of November 26, 2008 N 224-FZ from January 1, 2009, in accordance with paragraph 5 of Art. 100 of the Tax Code of the Russian Federation, the act of a tax audit must be handed over to the person in respect of whom the audit was carried out within five days from the date of this act.

If the person in respect of whom the audit was conducted, or his representative evade receiving the tax audit report, this fact is reflected in the tax audit report, and the tax audit report is sent by registered mail to the location of the organization (separate subdivision) or the place of residence of the individual faces. In the case of sending a tax audit report by registered mail, the date of delivery of this report shall be the sixth day counting from the date of sending the registered letter.

In accordance with paragraph 6 of Art. 100 of the Tax Code of the Russian Federation, the person in respect of whom the tax audit was conducted (his representative), in case of disagreement with the facts set forth 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 said act as a whole or to its individual provisions.

At the same time, the taxpayer has the right to attach documents (certified copies thereof) confirming the validity of his objections to the written objections or within the agreed period to transfer to the tax authority.

In accordance with paragraph 1 of Art. 101 of the Tax Code of the Russian Federation, the act of a tax audit and other materials of a tax audit, during which violations of the legislation on taxes and fees were revealed, as well as written objections submitted by the audited person (his representative) to the specified act must be considered by the head (deputy head) of the tax authority that conducted tax audit, and a decision on them must be made within 10 days from the date of expiration of the period specified in paragraph 6 of Art. 100 of the Tax Code of the Russian Federation. The specified period may be extended, but not more than one month (see Appendix N 3 to the Order of the Federal Tax Service of Russia dated May 7, 2007 N MM-3-06 / [email protected]"On approval of the recommended forms of documents used by tax authorities in the exercise of their powers in relations regulated by the legislation on taxes and fees").

Paragraph 2 of Art. 101 of the Tax Code of the Russian Federation states that the head (deputy head) of the tax authority notifies the person in respect of whom this audit was carried out about the time and place of consideration of the tax audit materials. Please note that this is the duty of the tax authority, not its right. If the taxpayer fails to notify the time and place of consideration of the case materials based on the results of a tax audit in accordance with the established procedure, the decision of the tax authority to bring the taxpayer to tax liability may be declared invalid by the court.

A person in respect of whom a tax audit has been conducted has the right to participate in the process of consideration of the materials of the specified audit personally and (or) through his representative. In this case, this is precisely the right of the taxpayer, he may not participate in the consideration of the audit materials.

Therefore, the absence of the person in respect of whom the tax audit was conducted (his representative), duly notified of the time and place of consideration of the tax audit materials, is not an obstacle to the consideration of the tax audit materials, except in cases where the participation of this person is recognized by the head (deputy head) of the tax authority obligatory for consideration of these materials.

According to paragraph 3 of Art. 101 of the Tax Code of the Russian Federation, before considering the materials of a tax audit on the merits, the head (deputy head) of the tax authority must:

Announce who is reviewing the case and which tax audit materials are subject to review;

Establish the fact of the appearance of persons invited to participate in the consideration. If these persons fail to appear, the head (deputy head) of the tax authority finds out whether the participants in the proceedings in the case have been notified in accordance with the established procedure, and makes a decision to consider the tax audit materials in the absence of these persons or to postpone the said consideration;

In case of participation of a representative of the person in respect of whom the tax audit was carried out, check the authority of this representative;

Explain to the persons participating in the review procedure their rights and obligations;

Make a decision to postpone consideration of tax audit materials in case of non-appearance of a person whose participation is necessary for consideration (the form of such a decision is laid down in Appendix No. [email protected]"On approval of the forms of documents used by tax authorities in the exercise of their powers in relations regulated by the legislation on taxes and fees").

When examining the materials of a tax audit, the act of the tax audit, and, if necessary, other materials of tax control measures, as well as written objections of the person in respect of whom the audit was carried out, may be announced. The absence of written objections does not deprive this person (his representative) of the right to give his explanations at the stage of consideration of tax audit materials (see, for example, Decree of the Federal Antimonopoly Service of the Moscow District dated May 20, 2009 N KA-A41 / 4199-09 in case N A41-19857 /08).

When considering the materials of a tax audit, the submitted evidence is examined, including documents previously requested from the person in respect of whom the tax audit was carried out, documents submitted to the tax authorities during the course of the in-house audit, and other documents available to the tax authority.

We note that from January 1, 2009, it is not allowed to use evidence obtained in violation of the Tax Code of the Russian Federation. And during the consideration, a decision may be made to involve, if necessary, a witness, expert, specialist in this consideration.

In paragraph 5 of Art. 101 of the Tax Code of the Russian Federation states that during the consideration of tax audit materials, the head (deputy head) of the tax authority:

Establishes whether the person in respect of whom the tax audit act was drawn up committed a violation of the legislation on taxes and fees;

Establishes whether the identified violations form the composition of a tax offense;

Establishes whether there are grounds for holding a person liable for committing a tax offense;

Identifies circumstances excluding the guilt of a person in committing a tax offense, or circumstances mitigating or aggravating responsibility for committing a tax offense.

We note that in accordance with paragraph 6 of Art. 101 of the Tax Code of the Russian Federation, the tax authorities must ensure, in accordance with the established procedure, the participation of the taxpayer, in respect of whom the tax audit was carried out (in person and (or) through his representative), in the process of reviewing the audit materials, including materials obtained in the course of additional tax control measures (see Letter of the Ministry of Finance of Russia dated July 25, 2007 N 03-02-07 / 1-346).

Based on the results of consideration of the tax audit materials, the head (deputy head) of the tax authority makes a decision:

On bringing to responsibility for committing a tax offense (see the form of the decision in Appendix N 12 to the Order of the Federal Tax Service of Russia dated May 31, 2007 N MM-3-06 / [email protected]"On approval of the forms of documents used by tax authorities in the exercise of their powers in relations regulated by the legislation on taxes and fees");

On the refusal to hold liable for committing a tax offense (see this form in Appendix N 13 to the Order of the Federal Tax Service of Russia dated May 31, 2007 N MM-3-06 / [email protected]"On approval of the forms of documents used by tax authorities in the exercise of their powers in relations regulated by the legislation on taxes and fees").

In accordance with paragraph 14 of Art. 101 of the Tax Code of the Russian Federation, failure by officials of the tax authorities to comply with the requirements established by the Tax Code of the Russian Federation may be grounds for the cancellation of the decision of the tax authority by a higher tax authority or court.

Such essential conditions include ensuring the ability of the person in respect of whom the audit was carried out to participate in the process of reviewing tax audit materials personally and (or) through his representative, and ensuring the taxpayer's ability to provide explanations (see, for example, Resolution of the Federal Antimonopoly Service of the North-Western District of July 3, 2009 in case N A56-45331 / 2008).

It seems that the concept of "taxpayer's explanations" should be interpreted broadly, that is, in addition to explanations at the stage of consideration of tax audit materials, they should also be understood as written objections to the audit report as a whole or to its individual provisions.

Other violations of the procedure for reviewing tax audit materials may also serve as grounds for canceling the said decision of the tax authority by a higher tax authority or court, if such violations have led or could have led to the adoption of an unlawful decision by the head (deputy head) of the tax authority.

Policy regarding the processing of personal data

1. Terms and accepted abbreviations

1. Personal data (PD) - any information relating to a directly or indirectly identified or identifiable natural person (PD subject).

2. Processing of personal data - any action (operation) or a set of actions (operations) performed using automation tools or without using such tools with personal data, including collection, recording, systematization, accumulation, storage, clarification (updating, changing), extraction, use, transfer (distribution, provision, access), depersonalization, blocking, deletion, destruction of personal data.

3. Automated processing of personal data - processing of personal data using computer technology.

4. Personal data information system (PDIS) - a set of personal data contained in databases and information technologies and technical means that ensure their processing.

5. Personal data made public by the subject of personal data - PD, access to which is provided to an unlimited number of persons by the subject of personal data or at his request.

6. Blocking of personal data - temporary suspension of the processing of personal data (except when processing is necessary to clarify personal data).

7. Destruction of personal data - actions, as a result of which it becomes impossible to restore the content of personal data in the information system of personal data and (or) as a result of which material carriers of personal data are destroyed.

8. A cookie is a piece of data that is automatically placed on your computer's hard drive each time you visit a website. Thus, a cookie is a unique browser identifier for a website. Cookies make it possible to store information on the server and help you navigate the web more easily, as well as allow you to analyze the site and evaluate the results. Most web browsers allow cookies, but you can change your settings to refuse cookies or track their path. At the same time, some resources may not work correctly if cookies are disabled in the browser.

9. Web marks. On certain web pages or emails, the Operator may use "web tagging" technology common on the Internet (also known as "tags" or "precise GIF technology"). Web tagging helps you analyze the performance of websites, for example by measuring the number of visitors to a site or the number of "clicks" made on key positions on a site page.

10. Operator - an organization that independently or jointly with other persons organizes and (or) carries out the processing of personal data, as well as determines the purposes of processing personal data, the composition of personal data to be processed, actions (operations) performed with personal data.

11. User - Internet user.

12. The site is a web resource https://lc-dv.ru, owned by the Limited Liability Company "Legal Center"

2. General provisions

1. This Personal Data Processing Policy (hereinafter referred to as the Policy) has been drawn up in accordance with paragraph 2 of Article 18.1 of the Federal Law "On Personal Data" No. 152-FZ dated July 27, 2006, as well as other regulatory legal acts of the Russian Federation in the scope of protection and processing of personal data and applies to all personal data that the Operator can receive from the User during his use of the Site on the Internet.

2. The operator ensures the protection of processed personal data from unauthorized access and disclosure, misuse or loss in accordance with the requirements of the Federal Law of July 27, 2006 No. 152-FZ "On Personal Data".

3. The Operator has the right to make changes to this Policy. When changes are made, the heading of the Policy indicates the date of the last revision of the revision. The new version of the Policy comes into force from the moment it is posted on the website, unless otherwise provided by the new version of the Policy.

3. Principles of personal data processing

1. The processing of personal data by the Operator is carried out on the basis of the following principles:

2. legality and fair basis;

3. limiting the processing of personal data to the achievement of specific, predetermined and legitimate purposes;

4. preventing the processing of personal data that is incompatible with the purposes of collecting personal data;

5. preventing the merging of databases containing personal data, the processing of which is carried out for purposes incompatible with each other;

6. processing only those personal data that meet the purposes of their processing;

7. compliance of the content and scope of the processed personal data with the stated purposes of processing;

8. preventing the processing of personal data that is excessive in relation to the stated purposes of their processing;

9. ensuring the accuracy, sufficiency and relevance of personal data in relation to the purposes of processing personal data;

10. destruction or depersonalization of personal data upon reaching the goals of their processing or in case of loss of the need to achieve these goals, if it is impossible for the Operator to eliminate the committed violations of personal data, unless otherwise provided by federal law.

4. Processing of personal data

1. Obtaining PD.

1. All PD should be obtained from the PD subject himself. If the subject's PD can only be obtained from a third party, then the subject must be notified of this or consent must be obtained from him.

2. The operator must inform the PD subject about the purposes, alleged sources and methods of obtaining PD, the nature of the PD to be received, the list of actions with PD, the period during which the consent is valid and the procedure for its withdrawal, as well as the consequences of the refusal of the PD subject to give written consent to receive them.

3. Documents containing PD are created by receiving PD over the Internet from the PD subject while using the Site.

2. The operator processes PD if at least one of the following conditions exists:

1. The processing of personal data is carried out with the consent of the subject of personal data to the processing of his personal data;

2. The processing of personal data is necessary to achieve the goals provided for by an international treaty of the Russian Federation or the law, for the implementation and fulfillment of the functions, powers and obligations assigned by the legislation of the Russian Federation to the operator;

3. The processing of personal data is necessary for the administration of justice, the execution of a judicial act, an act of another body or official subject to execution in accordance with the legislation of the Russian Federation on enforcement proceedings;

4. The processing of personal data is necessary for the performance of an agreement to which the subject of personal data is a party or beneficiary or guarantor, as well as to conclude an agreement on the initiative of the subject of personal data or an agreement under which the subject of personal data will be the beneficiary or guarantor;

5. The processing of personal data is necessary to exercise the rights and legitimate interests of the operator or third parties, or to achieve socially significant goals, provided that the rights and freedoms of the subject of personal data are not violated;

6. Processing of personal data is carried out, access of an unlimited number of persons to which is provided by the subject of personal data or at his request (hereinafter - publicly available personal data);

7. Processing of personal data subject to publication or mandatory disclosure in accordance with federal law is carried out.

3. The Operator may process PD for the following purposes:

1. raising awareness of the PD subject about the products and services of the Operator;

2. conclusion of agreements with the subject of PD and their execution;

3. informing the PD subject about the news and offers of the Operator;

4. identification of the subject of PD on the Site;

5. ensuring compliance with laws and other regulatory legal acts in the field of personal data.

1. Individuals who are in civil law relations with the Operator;

2. Individuals who are Users of the Site;

5. PD processed by the Operator - data received from Users of the Site.

6. Processing of personal data is carried out:

1. - using automation tools;

2. - without the use of automation tools.

7. Storage of PD.

1. PD of subjects can be received, further processed and transferred for storage both on paper and in electronic form.

2. PD recorded on paper are stored in locked cabinets or in locked rooms with limited access rights.

3. PD of subjects processed using automation tools for different purposes is stored in different folders.

4. It is not allowed to store and place documents containing PD in open electronic catalogs (file sharing) in ISPD.

5. Storage of PD in a form that allows to identify the subject of PD is carried out no longer than required by the purposes of their processing, and they are subject to destruction upon achievement of the purposes of processing or in case of loss of the need to achieve them.

8. Destruction of PD.

1. Destruction of documents (carriers) containing PD is carried out by burning, crushing (grinding), chemical decomposition, transformation into a shapeless mass or powder. A shredder may be used to destroy paper documents.

2. PD on electronic media are destroyed by erasing or formatting the media.

3. The fact of the destruction of PD is documented by an act on the destruction of media.

9. Transfer of PD.

1. The operator transfers PD to third parties in the following cases:
- the subject has expressed his consent to such actions;
- the transfer is provided for by Russian or other applicable legislation within the framework of the procedure established by law.

2. List of persons to whom PD is transferred.

Third parties to whom PD is transferred:
The operator transfers the PD to Legal Center LLC (which is located at the address: Khabarovsk, 680020, Gamarnika St., 72, office 301) for the purposes specified in clause 4.3 of this policy. The operator entrusts the processing of PD to Legal Center LLC with the consent of the PD subject, unless otherwise provided by federal law, on the basis of an agreement concluded with these persons. Legal Center LLC carries out the processing of personal data on behalf of the Operator, they are obliged to comply with the principles and rules for the processing of personal data provided for by Federal Law-152.

5. Protection of personal data

1. In accordance with the requirements of regulatory documents, the Operator has created a personal data protection system (PDPS), consisting of subsystems of legal, organizational and technical protection.

2. The subsystem of legal protection is a complex of legal, organizational, administrative and regulatory documents that ensure the creation, operation and improvement of the CPAP.

3. The subsystem of organizational protection includes the organization of the management structure of the SPD, the permit system, the protection of information when working with employees, partners and third parties.

4. The technical protection subsystem includes a set of technical, software, software and hardware tools that ensure the protection of PD.

5. The main PD protection measures used by the Operator are:

1. Appointment of a person responsible for the processing of PD, who organizes the processing of PD, training and instruction, internal control over compliance by the institution and its employees with the requirements for the protection of PD.

2. Determination of actual threats to the security of PD during their processing in ISPD and development of measures and measures to protect PD.

3. Development of a policy regarding the processing of personal data.

4. Establishment of rules for access to PD processed in ISPD, as well as ensuring registration and accounting of all actions performed with PD in ISPD.

5. Establishment of individual passwords for employees to access the information system in accordance with their production duties.

6. The use of information security tools that have passed the conformity assessment procedure in the prescribed manner.

7. Certified anti-virus software with regularly updated databases.

8. Compliance with the conditions that ensure the safety of PD and exclude unauthorized access to them.

9. Detection of facts of unauthorized access to personal data and taking action.

10. Recovery of PD modified or destroyed due to unauthorized access to them.

11. Training of the Operator's employees directly involved in the processing of personal data on the provisions of the legislation of the Russian Federation on personal data, including the requirements for the protection of personal data, documents defining the Operator's policy regarding the processing of personal data, local acts on the processing of personal data.

12. Implementation of internal control and audit.

6. Basic rights of the subject of PD and obligations of the Operator

1. Basic rights of the subject of PD.

The subject has the right to access his personal data and the following information:

1. confirmation of the fact of PD processing by the Operator;

2. legal grounds and purposes of PD processing;

3. purposes and methods of PD processing used by the Operator;

4. name and location of the Operator, information about persons (excluding employees of the Operator) who have access to PD or to whom PD may be disclosed on the basis of an agreement with the Operator or on the basis of federal law;

5. terms of personal data processing, including the terms of their storage;

6. the procedure for the exercise by the PD subject of the rights provided for by this Federal Law;

7. name or surname, first name, patronymic and address of the person processing PD on behalf of the Operator, if the processing is or will be entrusted to such a person;

8. contacting the Operator and sending him requests;

9. appeal against the actions or inaction of the Operator.

10. The user of the Site may at any time revoke his consent to the processing of PD by sending an email to the email address: [email protected], or by sending a written notice to the address: 680020, Khabarovsk, st. Gamarnika, house 72, office 301

eleven. . Upon receipt of such a message, the processing of the User's PD will be terminated, and his PD will be deleted, except in cases where the processing can be continued in accordance with the law.

12. Obligations of the Operator.

The operator is obliged:

1. when collecting PD, provide information on the processing of PD;

2. in cases where the PD was received not from the subject of the PD, notify the subject;

3. if the subject refuses to provide PD, the consequences of such refusal are explained to the subject;

5. take the necessary legal, organizational and technical measures or ensure their adoption to protect PD from unauthorized or accidental access to them, destruction, modification, blocking, copying, provision, distribution of PD, as well as from other illegal actions in relation to PD;

6. respond to requests and appeals of PD subjects, their representatives and the authorized body for the protection of the rights of PD subjects.

7. Features of the processing and protection of data collected using the Internet

1. There are two main ways in which the Operator receives data using the Internet:

1. Provision of PD by PD subjects by filling out forms on the Site;

2. Automatically collected information.

The operator may collect and process information that is not PD:

3. information about the interests of the Users on the Site based on the entered search queries of the Site users about the services and goods sold and offered for sale in order to provide up-to-date information to the Users when using the Site, as well as to summarize and analyze information about which sections of the Site, services, goods are in the greatest demand among Users of the Site;

4. processing and storage of search queries of the Site Users in order to summarize and create statistics on the use of sections of the Site.

2. The Operator automatically receives certain types of information obtained in the course of Users' interaction with the Site, e-mail correspondence, etc. We are talking about technologies and services such as cookies, Web marks, as well as applications and tools of the User.

3. At the same time, Web marks, cookies and other monitoring technologies do not make it possible to automatically receive PD. If the Site User, at his own discretion, provides his PD, for example, when filling out a feedback form, then only then will the processes of automatic collection of detailed information start for the convenience of using the Site and / or to improve interaction with Users.

8. Final provisions

1. This Policy is a local regulation of the Operator.

2. This Policy is public. The general availability of this Policy is ensured by publication on the Operator's Website.

3. This Policy may be revised in any of the following cases:

1. when changing the legislation of the Russian Federation in the field of processing and protecting personal data;

2. in cases of receipt of instructions from the competent state authorities to eliminate inconsistencies affecting the scope of the Policy

3. by decision of the Operator;

4. when changing the purposes and terms of PD processing;

5. when changing the organizational structure, the structure of information and / or telecommunication systems (or introducing new ones);

6. when applying new technologies for processing and protecting PD (including transmission, storage);

7. if there is a need to change the process of processing PD related to the activities of the Operator.

4. In case of failure to comply with the provisions of this Policy, the Company and its employees are liable in accordance with the current legislation of the Russian Federation.

5. Control over the fulfillment of the requirements of this Policy is carried out by persons responsible for organizing the processing of Company Data, as well as for the security of personal data.

A cameral tax audit is one of the types of tax audits, the purpose of which is to control compliance by a taxpayer, payer of fees or tax agent with the legislation on taxes and fees.

Declarations for which a desk audit is carried out

A tax declaration is a statement by a taxpayer about the objects of taxation, about income received and expenses incurred, about sources of income, about the tax base, tax benefits, about the calculated amount of tax and (or) about other data that serve as the basis for calculating and paying tax.

The tax declaration can be drawn up in a simple written form, signed by an authorized representative of the taxpayer and submitted directly to the tax authority or in electronic form and transmitted via telecommunication channels using an enhanced qualified electronic signature.

A tax return shall be submitted by each taxpayer for each tax payable by this taxpayer, unless otherwise provided by the legislation on taxes and fees.

The taxpayer may submit the following declarations:

Income tax, including income tax returns for a consolidated group of taxpayers;

Value Added Tax (VAT);

For property tax;

For tax when applying the Simplified Taxation System (STS);

According to the Single tax on imputed income (UTII);

For transport tax;

For land tax;

Single (simplified) tax declaration;

For personal income tax (form 3-NDFL);

Declarations on other taxes.

When submitting an amended declaration for the above taxes, an in-house audit is also carried out, and if the verification of the primary declaration is not completed, then it stops and the in-house audit of the amended declaration begins (in accordance with Article 81 and clause 9.1 of Article 88 of the Tax Code of the Russian Federation).

The termination of a desk tax audit means the termination of all actions of the tax authority in relation to the previously filed tax return.

At the same time, documents (information) received by the tax authority as part of the terminated in-house tax audit may be used in carrying out further tax control measures in relation to the taxpayer.

By whom and when

A desk tax audit is carried out at the location of the tax authority to which the taxpayer is attached. This is stated in paragraph 1 of Article 88 of the Tax Code of the Russian Federation.

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 of submission of the tax return by the taxpayer.

That is, the tax authority conducts a desk audit of each declaration filed by a taxpayer, payer of fees or tax agent, without exception. Conducting these audits is the direct responsibility of the tax authority.

A desk audit can be carried out on the basis of other documents submitted by the taxpayer (for example: explanations to the declaration, mandatory documents submitted with the declaration, etc.) and (or) documents on the taxpayer's activities that the tax authority has (for example: documents on inspections of the taxpayer's counterparties , explanations and other documents).

The procedure for conducting a desk audit

A desk audit is carried out by the tax office to which the declaration is submitted. The audit is carried out at the location of the tax authority, the tax authorities do not go to the territory of the taxpayer during a desk audit (according to paragraph 1 of article 88 of the Tax Code of the Russian Federation).

During a desk audit, the tax authorities check the reports submitted by the taxpayer; accordingly, the audit covers only the tax and the tax or reporting period for which the declaration was filed.

For other taxes and periods, a desk audit can be carried out only on the basis of relevant reports.

The deadline for conducting a desk audit is three months from the date following the date of submission of tax returns (based on the provisions of Article 6.1 and Article 88 of the Tax Code of the Russian Federation). Tax officials are not entitled to demand documents outside the established period for the audit.

As mentioned earlier, each declaration is subject to a desk review. To do this, the data of the submitted declaration are entered into the automated information system of the tax authority. Next, a reconciliation and analysis is carried out on the following points:

Check the data of the submitted declaration with the indicators of the declaration for the previous period;

Check the data of the submitted declaration with the data of the declaration for the same period, but for other taxes;

Analyze the deadlines for submitting the declaration;

Analyze how the indicators of the submitted declaration and other documents and information that the tax inspectorate has correspond to each other, whether there are any contradictions, errors or inconsistencies;

Analyze other grounds for conducting an extended desk audit.

If, during the analysis and reconciliation of the received declaration, the tax authority did not reveal any errors, contradictions, inconsistencies, inconsistencies with other documents held by the inspectorate, then the desk audit ends. In this case, the audit report is not drawn up, and the taxpayer is not notified of the completion of the audit.

EXTENDED DESK CHECK

The Tax Code of the Russian Federation does not include such a concept as an extended (in-depth or enhanced) desk audit. For the purposes of this article, these terms will mean a desk tax audit, which is carried out in conjunction with tax control measures.

Reasons for an extended desk audit

The tax authority is obliged to conduct a desk audit of each declaration submitted by the taxpayer.

Usually, the audit is limited to reconciliation of control ratios according to the declaration data, but the tax authority can also conduct an extended desk audit with various tax control measures.

Such activities can be: request for clarification, demand for documents, and from 01.01.2015. even inspection of the territories and premises of the company in cases provided for by law.

Such extended (in-depth) desk audits are carried out, as a rule, in the following cases:

During a desk tax audit, errors, inaccuracies, inaccuracies in the tax declaration were revealed, as well as contradictions between the information contained in the documents submitted by the taxpayer, or discrepancies were found between the information submitted by the taxpayer and the information contained in the documents held by the IFTS;

When conducting an audit of a tax declaration, which reflects the amount of the loss received in the corresponding reporting (tax) period;

When conducting cameral tax audits of taxpayers using tax benefits;

When filing a tax return for value added tax, in which the right to a tax refund is declared, the tax authority has the right to demand from the taxpayer documents confirming, in accordance with Article 172 of the Tax Code of the Russian Federation, the legitimacy of applying tax deductions;

When conducting a desk tax audit on the basis of an updated tax return, if the amount of tax payable to the budget is reduced in the declaration, or the amount of the resulting loss is increased compared to the previously submitted tax return.

Often, an audit is carried out if the declaration is submitted after two years from the date set for filing a tax return for the relevant tax for the relevant reporting (tax) period;

When conducting a desk tax audit of a tax return submitted in violation of the deadlines established by law;

If the taxpayer received requests from other tax authorities (in the course of a counter audit of the counterparty, etc.), internal affairs bodies, judicial and other authorities;

If the organization is on the so-called "black list" of unscrupulous counterparties;

If the amounts of taxes paid by the taxpayer differ significantly from the average figures derived by the local tax authorities.

For example: behind the scenes, in 2014. in Moscow, the amount of VAT paid by organizations averaged 7% of the amount of VAT on sales and advances. Payment of VAT less than this percentage was promised in 95% of cases by conducting an extended (enhanced) in-house tax audit.

Of course, this is not a complete list of reasons why the tax authority can conduct an extended (enhanced) desk audit, because it can be carried out in full on any declaration.

Conducting an extended desk audit

If, during the analysis and reconciliation of the tax return received from the taxpayer, the tax authority revealed errors, contradictions, inconsistencies, inconsistencies with other documents held by the tax authority, the tax authorities send requests to provide explanations or make corrections to the declaration.

In this case, it is necessary to meet the deadline established by law - five working days from the date of receipt of the request (in accordance with the principles set forth in Article 6.1 and Article 88 of the Tax Code of the Russian Federation).

If a desk audit is carried out, for example, when claiming benefits or VAT for reimbursement, then first of all the tax authority will analyze the submitted documents and carry out tax control measures.

This is done to confirm that the declaration and documents do not contain signs that indicate the abuse of tax benefits and other violations of tax laws.

If such signs are found, the tax authority is obliged to demand the necessary explanations or corrections in the statements.

Desk audit and tax control measures

With an extended desk audit, the tax authorities can carry out the following tax control measures (based on the provisions of Articles 86, Articles 90-97 of the Tax Code of the Russian Federation):

Requesting documents from the taxpayer, from his counterparties (including from the bank where the taxpayer is served) and other persons who have documents or information about the taxpayer and his activities;

- interrogation of witnesses;

- appointment of an expert;

- involvement of a specialist, translator;

- inspection of premises and territories, documents and items (starting from 01/01/2015 on the basis of paragraph 1 of Article 92 of the Tax Code). This measure applies only to taxpayers who have filed a VAT return claiming the right to a tax refund.

Act of cameral inspection

The document evidencing the completion of a desk audit is an act of a desk audit, which the tax authority must draw up within 10 days after the completion of the audit (based on Article 100 of the Tax Code of the Russian Federation).

An act of a desk audit is drawn up only when a violation of tax legislation is detected.

If no violations are found after the audit, the tax authority does not draw up an act and does not notify the taxpayer of the completion of the audit.

If it is important for the taxpayer to receive information about the completion of the audit, then it is better to clarify it directly with the inspection.

Appealing the results of a desk audit

If the taxpayer does not agree with the result of the desk audit, then he has the right to submit an objection to the tax authority within one month from the date of receipt of the tax audit report (according to Article 100 of the Tax Code of the Russian Federation).

The act of a tax audit, the materials of a tax audit and additional tax control measures, during which violations of the legislation on taxes and fees were revealed, as well as written objections submitted by the taxpayer to the said act, must be considered by a representative of the tax authority.

To amal tax audit- this is a check of the tax declaration (calculation) (clause 1 of article 88 of the Tax Code of the Russian Federation). It is carried out automatically without notifying the taxpayer (clauses 1 and 2 of article 88 of the Tax Code of the Russian Federation):

at the tax office (inspectors do not visit the taxpayer);
carried out by inspectors without any special permission from the head of the inspectorate;
the maximum period of verification is 3 months from the date of submission of the tax return (calculation) by the taxpayer;
if before the completion of the audit the taxpayer submitted an amended declaration, then the verification of the previous declaration is terminated and an in-house audit begins on the basis of a new declaration.

In certain cases, the tax authorities have the right to ask you for clarifications and demand documents related to a desk audit.

Receipt of a tax claim

Considering that the deadlines for submitting documents are strictly regulated, let us explain what is meant by the date of receipt of a tax claim.

When submitting a request by mail the date of its receipt is considered the 6th working day from the date of sending a registered letter (clause 4, article 31 and clause 6, article 6.1 of the Tax Code of the Russian Federation). See example 2.

When submitting a request through the personal account of the taxpayer the date of its receipt is the day following the day the document was placed in this personal account (clause 4, article 31 of the Tax Code of the Russian Federation).

When submitting a request in electronic form via telecommunication channels (TCS) the date of its receipt is the date indicated in the receipt of receipt sent to the inspection (clause 13 of the Procedure, approved by order of the Federal Tax Service of Russia dated February 17, 2011 No. ММВ-7-2 / [email protected]). If you are one of those persons who are required to file declarations electronically, you must send an acceptance receipt when you receive an electronic request. The specified receipt is transmitted in electronic form via the TCS within 6 working days from the date of sending the documents by the tax authorities (clause 5.1 of article 23 and clause 6 of article 6.1 of the Tax Code of the Russian Federation). In case of evasion of this obligation, the tax authorities have the right to block your bank account (subclause 1.1, clause 3, article 76 of the Tax Code of the Russian Federation).

The tax requirement may also be handed over personally against receipt.

Introducing explanations

If no errors are found in the declaration, and there are no grounds for an in-depth check, then the desk check will end and you will not receive any requirements.

If, during the verification of the declaration, errors, inconsistencies, signs of a tax offense are found, then the tax authorities will ask you to correct the declaration or submit explanations. This must be done within 5 working days from the day following the day the request was received.(clauses 2 and 6 of article 6.1, clause 3 of article 88 of the Tax Code of the Russian Federation).

Along with the explanations, you have the right to submit documents confirming the accuracy of the data entered in the declaration (clause 4, article 88 of the Tax Code of the Russian Federation). Often, the tax authorities themselves, in the requirement to provide explanations, indicate the documents that must be attached to the letter.

Example 1

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In 2016, many enterprises received requests for clarifications on the submitted calculation in the form 6-NDFL (due to late payment of personal income tax). In order to verify the offense, the tax authorities in the requirements indicated the need to attach documents confirming the payment of income, wage codes to the explanations of the personal income tax account cards (68.1) and wages (70).

Starting this year, late submission of explanations to the inspectorate in case of failure to submit an updated tax return threatens a fine of 5,000 rubles.(Clause 1, Article 129.1 of the Tax Code of the Russian Federation). The same acts committed repeatedly within a calendar year entail a fine in the amount of 20,000 rubles (clause 2, article 129.1 of the Tax Code of the Russian Federation).

Introducing Documents

When conducting a desk audit, the tax authorities are not entitled to request additional information and documents from the organization(clause 7, article 88 of the Tax Code of the Russian Federation). However, there are exceptions to this rule. For example, a request for retrieval of documents is legitimate in the following cases (clauses 6, 8 and 9 of article 88 of the Tax Code of the Russian Federation):

if the amount to be reimbursed is declared in the VAT return, then documents confirming the legality of applying tax deductions will be required;
when using tax benefits, the necessary explanations are provided on transactions (property) for which tax benefits are applied, as well as documents confirming the right to these benefits;
for taxes related to the use of natural resources - documents that are the basis for the calculation and payment of such taxes.

Requested documents must be submitted within 10 working days(20 days - when checking a consolidated group of taxpayers, 30 days - when checking a foreign organization) from the date of receipt of the request (clause 3, article 93 and clause 6, article 6.1 of the Tax Code of the Russian Federation).

If you are unable to submit documents within the deadline, you should ask for a reprieve. This must be done the next day after receiving the request. The notice (Example 4) indicates the reasons why the documents cannot be submitted on time and the new deadline you want (clause 3 of article 93 of the Tax Code of the Russian Federation).

Within 2 days from the date of receipt of such notification, the tax authorities have the right to extend the deadline for submitting documents or refuse to do so (clause 3, article 93 of the Tax Code of the Russian Federation). If the reason for the impossibility of timely submission of documents is good, then officials usually satisfy the petitions.

Example 2

Calculation of the deadline for submitting documents at the request of the tax authorities for a desk audit

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To make it easier for you to navigate, look at the February 2017 calendar, where weekends and non-working holidays of this month are highlighted in bold, which will not be included in the calculation, because. The Tax Code of the Russian Federation in this situation operates only on working days.

Suppose a registered letter with a demand to submit documents for a desk tax audit was sent by the tax office by registered mail through Russian Post on Wednesday 02/01/2017. The next day, the period of 6 working days allotted for the taxpayer to receive it begins to run, it ends on 02/09/2017 (these days are highlighted in gray).

10 business days, during which the taxpayer must submit the requested documents (for example, send by registered mail with a cover letter and a list of attachments, or bring them to the tax office in person, or deliver them otherwise). These days are highlighted in orange in the calendar.

Example 3

Calculation of the deadline for submitting documents at the request of the tax authorities for a counter audit

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Suppose a registered letter with a demand to submit documents for a counter tax audit was sent by the tax office by registered mail through Russian Post on Wednesday 02/01/2017. As in the previous example, this request is considered received on 02/09/2017 (these days are highlighted in gray).

From the next day (10.02.2017) we start counting 5 business days, during which the taxpayer must submit the requested documents (they are highlighted in the calendar with orange shading).

Example 4

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fines for non-submission of documents:

for officials - up to 500 rubles. (part 1 of article 15.6 of the Code of Administrative Offenses of the Russian Federation);
for the organization - 200 rubles. for each unsubmitted document (clause 4, article 93 and clause 1, article 126 of the Tax Code of the Russian Federation).

Even more significant is the fact that the tax authorities can be fined for a gross violation of the rules for accounting for income and expenses, objects of taxation. Then, without evidence in the form of a primary, you will lose your accounted expenses and tax deductions. In these cases, the amount of fines is very serious.

We certify copies of documents

Although the Tax Code of the Russian Federation in Article 88 and others, as well as the requirement of the tax authorities, refers to the submission of “documents”, in reality it usually refers to the submission of certified copies of paper primary accounting and other documents of interest to the tax authorities. At the same time, the originals remain with the taxpayer, who in this case relies on paragraph 2 of Art. 93 of the Tax Code of the Russian Federation.

Moreover, you do not need to visit a notary, copies can be certified independently. The tax authorities believe that in this case one should rely on the terminological GOST R 7.0.8-2013 and GOST R 6.30-2003 for the execution of organizational and administrative documentation (see letters of the Ministry of Finance of Russia dated 07.08.2014 No. 03-02-RZ / 39142 and dated 11.05 .2012 No. 03-02-07/1-122).

It turns out that the shortened version of the certification on the copy of the document will be enough for the tax authorities (as in Example 5). But if your procedure for certifying copies is regulated and follows the instructions of regulatory documents requiring that it also contain information about the location of the original from which this copy was made, then such a design of a certification inscription will not be a mistake. It will simply be perceived by the tax authorities as redundant information.

What options for certifying a copy exist, we examined in detail in the article “How can an organization reflect the seizure of its documents and files? »

An authorized official must certify the accuracy of the copy with his signature (usually this is the director, chief accountant or their deputies; of these, only the head of the company has the right to act without a power of attorney (clause 3 of article 29 of the Tax Code of the Russian Federation)).

Due to the large volume of such work, it is advisable to make an appropriate stamp.

And do not forget to stamp the seal ().

Account cards and various analytics printed from accounting programs are certified in a similar manner.

Example 5

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If we speak on the legitimacy of filing documents, then the Tax Code says that the sheets of documents must be numbered and stitched in accordance with the requirements approved by the tax service (clause 2, article 93 of the Tax Code of the Russian Federation). These requirements have not yet been approved, so we continue to be guided by the explanations of non-normative officials.

Earlier, the Federal Tax Service and the Ministry of Finance spoke about the inadmissibility of submitting to the tax authority a filing of documents certified only on its back (see letters of the Ministry of Finance of Russia dated October 29, 2014 No. 03-02-07/1/54849 and dated October 24, 2011 No. 03-02-07 /1-374, Federal Tax Service of Russia dated 02.10.2012 No. AS-4-2/16459).

But later, a letter from the Ministry of Finance of Russia dated October 29, 2015 No. 03-02-RZ / 62336 was issued, which allowed it to do so "until the regulatory legal regulation of this issue." Moreover, officials put forward:

when forming staples, it is necessary to ensure the preservation of the integrity of documents / copies in them, as well as the possibility of their free reading and copying;
stapling is formed with a volume of no more than 150 sheets, indicating continuous numbering of sheets in Arabic numerals, starting from one;
all sheets in the stitching are stitched for 2–4 punctures with a strong thread, the ends of which are brought out to the back of the last sheet and tied. On the reverse side of the last sheet, a paper sticker (in the form of a rectangle measuring approximately 40–60 mm by 40–50 mm) is pasted at the bonding point. The sticker must completely cover the place where the firmware is fastened, only the ends of the sewing threads can go beyond the sticker, but not more than 2–2.5 cm;
a paper sticker is affixed with a confirmation inscription, which indicates the number (in Arabic numerals and in words) of numbered sheets. The certification inscription is signed by the head or other representative of the organization indicating his last name and initials, position, date of signing;
the certification inscription is sealed with the seal of the organization (if any). The seal is placed in such a way that it partially captures a paper sticker that seals the ends of the thread, a personal signature, surname, initials of the person who certified the documents (copies of documents);
such staples are submitted to the tax authorities with cover letters, which indicate the details of the requirement to submit documents, the number of staples and the number of sheets contained in each of them.

But being a chief accountant, if it is necessary to certify a small number of copies, I prefer to do without stitching, certifying each document in order to avoid unnecessary questions and claims from the tax authorities. With a large volume of requested documents, stapling their copies certainly helps out.

If a the document itself is multi-page, then the following options for certifying its copy are possible (letter of the Federal Tax Service of Russia dated September 13, 2012 No. AC-4-2 / [email protected]):

certification of each individual sheet (as shown in Example 5);
firmware of a multi-page copy of the document and its certification as a whole.

When flashing a multi-page document, it is necessary, according to the letter of the Ministry of Finance of Russia dated 07.08.2014 No. 03-02-RZ / 39142, distributed to the tax authorities by the letter of the Federal Tax Service of Russia dated 08.29.2014 No. AS-4-2 / 17341 (see Example 6):

Introducing paper documents

The method of submitting documents to the tax authority is determined by the organization independently (letter of the Federal Tax Service of Russia dated November 25, 2014 No. ED-4-2 / 24315). Usually certified paper copies of documents served in person(or through a representative) or by registered mail(clause 2, article 93 of the Tax Code of the Russian Federation).

Example 6

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Example 7

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When sending documents by mail. To save time, you can fill out a form on the Russian Post website at https://pochta.ru/form?type=F107, it is printed immediately in 2 copies. on the sheet (see Figure 1), then take it with you to the post office. When filling out this form on the site, please note that the number of characters per line is very limited, so the wording will have to be reduced.

Also, copies of paper documents can be submitted to the tax authority in electronic form (by scanning) via TCS or through the taxpayer's personal account(clause 2, article 93 of the Tax Code of the Russian Federation). Tax officials in letters dated 09.02.2016 No. ED-4-2 / [email protected] and dated 09.12.2015 No. ED-4-2/21577 clarified that the taxpayer has the right to send scanned images of not any documents to the tax authority, but only those listed in the order of the Federal Tax Service of Russia dated 06.29.2012 No. ММВ-7-6/ [email protected] The same order also approved the electronic format of the inventory of documents.

The ability to present documents in the form of scanned images is set for:

agreements (agreements, contracts), additions and amendments to them;
specifications (calculations, calculations) of prices (costs);
acts of acceptance and delivery of works (services);
invoices, incl. corrective;
commodity-transport and consignment notes (TORG-12);
cargo customs declarations / transit declarations, incl. additional sheets to them.

Documents that are sent in the form of scanned images via TCS do not require prior certification with a seal and signature on paper, as they are certified with an electronic signature (letter of the Federal Tax Service of Russia dated November 23, 2015 No. ED-4-2 / 20421).

Electronic documents in approved formats

Submission of documents in electronic form is allowed only if they are drawn up in accordance with the formats approved by the Federal Tax Service. These are the following documents:

invoice, incl. corrective; register of received and issued invoices; purchase book and sales book, incl. additional sheets to them (formats approved by order of the Federal Tax Service of Russia dated 04.03.2015 No. MMV-7-6 / [email protected]);
consignment note (TORG-12) and the act of acceptance and delivery of works (services) (formats approved by orders of the Federal Tax Service of Russia dated April 13, 2016 No. ММВ-7-15 / [email protected], dated 24.03.2016 No. ММВ-7-15/ [email protected] and dated 21.03.2012 No. ММВ-7-6/ [email protected]);
on the transfer of goods during trading operations (the format was approved by order of the Federal Tax Service of Russia dated November 30, 2015 No. ММВ-7-10/ [email protected]);
on the transfer of the results of work (document on the provision of services) (the format was approved by order of the Federal Tax Service of Russia dated November 30, 2015 No. ММВ-7-10 / [email protected]).

Submission of these documents is carried out by TCS or through the personal account of the taxpayer(clause 2, article 93 of the Tax Code of the Russian Federation). The format of the inventory of electronic documents was approved by order of the Federal Tax Service of Russia dated June 29, 2012 No. ММВ-7-6/ [email protected]

Please note: if clarifications on the VAT return are requested from a person who is obliged to submit an electronic VAT return, then the clarifications should be sent electronically to the TCS. At the same time, explanations on paper are not counted (clause 3 of article 88 of the Tax Code of the Russian Federation). From 2017, the fine for this will be 5,000 rubles. (Clause 1, Article 129.1 of the Tax Code of the Russian Federation).

Electronic documents in non-approved formats

Be sure to make a note about signing the document with an electronic digital signature (letters of the Federal Tax Service of Russia dated 09/09/2015 No. SA-4-7 / 15871, the Ministry of Finance of the Russian Federation dated 11.01.2012 No. 03-02-07 / 1-1 and dated 11.01.2012 No. 03- 02-07/1-2). The legislation does not contain requirements for the form of such marks. Considering that the information about the electronic signature is already contained in the electronic document, it is enough to mark: “The document is signed with an electronic digital signature”.

Example 8

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When do you need to submit originals?

If necessary, the inspector has the right to familiarize himself with the original documents (clause 2, article 93 of the Tax Code of the Russian Federation). Since a desk tax audit is carried out in the inspectorate, the original documents are also familiarized there (clause 3 of the letter of the Ministry of Finance of the Russian Federation dated 11.01.2009 No. 03-02-07 / 1-1).

The need for originals may arise, in particular, if there is a discrepancy between the information provided by the organization and the information available in the inspection (paragraph 2 of the letter of the Ministry of Finance of the Russian Federation dated 11.01.2009 No. 03-02-07 / 1-1). In this case, the person being checked is given a corresponding notice (subclause 7, clause 2.8 of the letter of the Federal Tax Service of Russia dated July 16, 2013 No. AC-4-2 / 12705).

Please note that it is not allowed to replace the original document with its electronic scanned image signed with an electronic signature (letter of the Federal Tax Service of Russia dated May 17, 2016 No. AC-4-15 / [email protected]).

Reclaiming documents

The tax authorities are not entitled to demand from the organization documents that have already been submitted to the inspectorate during in-house or on-site inspections (clause 5, article 93 of the Tax Code of the Russian Federation). For example, during a desk audit of an updated declaration, the inspector cannot require the documents that were submitted during the verification of the primary declaration.

Meanwhile, if documents were submitted in connection with a request for a specific transaction outside the framework of tax audits, then they will have to be re-submitted during a desk audit (clause 2 of the letter of the Federal Tax Service of Russia dated 04.12.2015 No. ED-16-2 / 304). The request is also valid in the case when the previously submitted documents were lost by the tax authorities due to extraordinary circumstances (force majeure) (clause 5, article 93 of the Tax Code of the Russian Federation).

Submission of documents for a counter tax audit

Counter checks- This is the most common method of tax control. At the same time, the very concept of counter checks has long been absent from the legislation. At the same time, Art. 93.1 of the Tax Code of the Russian Federation allows tax authorities to demand from organizations almost any documents and information about other firms with which they cooperated.

Typically, such checks are carried out to find out the real existence of counterparties and to compare documents that have settled with cooperating firms. Documents are required to confirm completed transactions, for which expenses or VAT deductions were taken into account.

You will learn that your counterparty is being audited from the requirement to submit documents (information) that your tax office will send. A copy of the order from the inspection of the counterparty must be attached to it (clauses 3 and 4 of article 93.1 of the Tax Code of the Russian Federation), but even in its absence, the requirement will have to be fulfilled (jurisprudence testifies to this).

Such a requirement to submit documents must be fulfilled within 5 working days from the date of receipt, or within the same period, report that you do not have the specified documents (information) (clause 5 of article 93.1 and clause 6 of article 6.1 of the Tax Code of the Russian Federation). See example 3.

The required documents are presented in the form certified copies according to the same rules as for desk audits (clause 5, article 93.1 and clause 2, article 93 of the Tax Code of the Russian Federation). Please note that the legislation does not contain a specific list of documents required by the tax authorities. So it could be any documents containing information relating to the activities of the audited person (letters of the Federal Tax Service of Russia dated 30.09.2014 No. ED-4-2 / 19869, the Ministry of Finance of Russia dated 09.10.2012 No. 03-02-07 / 1-246 and dated 08.10.2012 No. 03-02 -07/2-136). There are no restrictions on the period of time for which documents can be requested(Letter of the Ministry of Finance of the Russian Federation dated November 23, 2009 No. 03-02-07 / 1-519).

Tax authorities have the right to request not only copies of documents, but also various explanations regarding the counterparty. For example, information on the terms of the transaction (letter of the Federal Tax Service of Russia dated September 30, 2014 No. ED-4-2 / 19869). Therefore, all questions must be answered in writing.

If you are unable to submit documents (information) in a timely manner, you should ask for a reprieve(clause 5, article 93.1 of the Tax Code of the Russian Federation). The notification of the extension of the deadlines is submitted in the same manner as for desk audits, see Example 4 (clause 5 of article 93.1 and clause 3 of article 93 of the Tax Code of the Russian Federation).

If the required documents are disposed of due to the expiration of the storage period, this will also have to be documented (for example, by an act of destruction).

Failure to comply with the requirements of the inspection threatens with significant fines. An administrative fine for an official is up to 500 rubles. (part 1 of article 15.6 of the Code of Administrative Offenses of the Russian Federation). Organization fees:

for failure to submit the required documents on other taxpayers within the established time limits - 10,000 rubles. (clause 6 of article 93.1, clauses 1 and 2 of article 126 of the Tax Code of the Russian Federation);
untimely communication of the requested information - 5,000 rubles, and for a repeated act committed during the year - 20,000 rubles. (Clause 6, Article 93.1, Clause 1, Article 129.1 of the Tax Code of the Russian Federation).

Seizure of documents

In our opinion, the legitimacy of the seizure of documents carried out in the course of a desk or cross-check is doubtful.

On the one hand, it should be carried out on the basis of a decision during an on-site tax audit (clause 1, article 94 of the Tax Code of the Russian Federation).

On the other hand, if the organization refuses to submit the requested documents, the tax authorities have the right to forcibly seize them (clause 4, article 93 of the Tax Code of the Russian Federation). In addition, according to sub. 3 p. 1 art. 31 of the Tax Code of the Russian Federation, in case of refusal to submit documents, the tax authorities have the right to seize when there are sufficient grounds to believe that these documents will be destroyed, hidden, changed or replaced (letter of the Ministry of Finance of the Russian Federation dated 07.06.2006 No. 03-02-07 / 1-141) .

But arguing about the legitimacy of the seizure is pointless, because. nothing prevents the tax authorities from conducting an on-site audit after a cameral or counter audit, in which case the seizure of documents will be absolutely legal. We will talk about it in detail in the next issue of the magazine in the article “

A desk tax audit is one of the most common types of audit carried out by the tax service. At the same time, it is carried out in relation to absolutely all taxpayers. What are the features of this procedure? What does a taxpayer need to know?

What is a tax audit?

Everyone knows that running your own business is almost always accompanied by risks for the entrepreneur. The tax inspectorate often checks organizations.

A tax audit is a specific form of control, which is carried out both on the road and in office conditions. It is carried out by officials of the Federal Tax Service in order to control compliance with Russian tax laws. Not only taxpayers themselves, but also tax agents and persons paying various fees can be checked.

Desk check: definition of the term

A desk tax audit is a form of audit by the Federal Tax Service. In its course, declarations and financial statements submitted by both individual entrepreneurs and organizations are checked. A distinctive feature of desk audits is that they do not require the direct departure of the tax inspectorate.

A desk tax audit is carried out by an inspector. The list of documents to be checked includes previously submitted tax returns, settlement transactions on advance payments, various certificates and statements. Thus, all documentation relating to the calculation and payment of taxes is analyzed. A report on a desk tax audit is drawn up in paper or electronic form. Organizations with more than 100 employees have been reporting electronically since 2008.

Purpose, tasks

An in-house tax audit is carried out in order to:

Monitoring compliance with the Tax Code of the Russian Federation.
Identification of the amount of unpaid or partially repaid tax dues for current violations.
Collection of unpaid or partially repaid debts to the tax authorities.
Bringing the violator to tax or administrative liability.
Preparation of information to ensure the rational selection of taxpayers for field audits.
Verification of the legitimate use of benefits and deductions.

To achieve these goals, the tax inspectorate has a number of tasks:

Checking the correctness of financial statements.
Calculation of indicators for taxes that are transferred to the state treasury.
Monitoring the timeliness of the provision of tax inspection calculations.
Identification of distorted information in reporting documents.
Checking the consistency of values in accounting and tax reports.
Identification of facts of violations of tax discipline.

The legislative framework

An in-house tax audit is a form of audit by the Federal Tax Service conducted on the basis of the current Tax Code of the Russian Federation. Information on the procedure and rules for its implementation is contained in Articles 31, 87 and 88 of the tax legislation.

Document Requirements

Based on the documentation received from the organization, a cameral tax audit is carried out. Documents may be additionally requested by tax inspectors. The volume of the package of documents, as a rule, is quite solid. Therefore, questions often arise related to the need to certify the entire documentation, and not individual copies.

A certified copy must fully convey all the information reflected in the original document. The tax legislation does not provide for the rules for providing certified copies to the Federal Tax Service. Therefore, both individual sheets and multi-page folders can be certified.

There are some requirements for filing documents:

The text must be freely readable.
When examining a folder, there should be no possibility of its mechanical destruction.
It should be possible to freely copy each sheet.
All sheets must be numbered, and when certified, their total number is indicated.

Stitches are provided to the tax office along with a cover letter.

Deadlines for in-house tax audits

Article 88 of the Tax Legislation establishes general rules for conducting desk audits. According to this article, verification of the documents provided by the taxpayer must be carried out by inspectors within 90 days from the date of submission of the declaration and the latest reports with confirmation of their correctness and legitimacy. Sometimes situations arise when the 90-day period begins to count from the date the tax authority receives the documentation or from the moment the decision to conduct an audit is made. However, such actions of the tax inspectorate are considered unlawful and can be challenged in the arbitration court. If the inspectors have revealed the fact of violations of tax laws, they go to court. There is a 6-month time limit for filing a claim. If this period is missed, no penalties can be applied to the violator.

Risk Criteria

If in the activities of an individual entrepreneur or an individual a fact of violations of tax legislation was revealed as a result of a desk audit, the tax inspectorate has the right to charge fines, penalties, surcharges. Penalties can be charged for the following actions:

Tax evasion in the amount of 20% of unpaid funds.
Refusal to file tax returns and accounting documents.
Other administrative offenses (the amount of penalties - 500 rubles).

If an entrepreneur or the management of an enterprise hid significant sums of money from the tax authorities, they face criminal liability.

Order of conduct

Formally, the Tax Code does not distinguish between separate stages of conducting desk audits. However, based on 88-101 articles, the whole process can be logically divided into 4 stages.

Acceptance of documentation from the taxpayer.
Organizing and conducting desk audits.
Formulation of results.
Analysis of the results obtained, making a final decision.

At the first stage, the tax inspectorate checks the availability of all the necessary documentation, which must be attached to the declaration or calculations in accordance with the law. When the fact of reporting is confirmed, the verification procedure itself starts.

If benefits were declared in the tax return, the Federal Tax Service will request documents from the payer confirming the legality of their application. This is followed by a desk tax audit for VAT, the inspection has the right to demand documents confirming the right to apply this benefit. If the declaration contains a number of errors, or the data in it contradict each other or disagree with the information received by the tax office, the Federal Tax Service informs the entrepreneur or organization about this and asks to make the appropriate changes. The taxpayer is obliged to submit documents at the request of the Federal Tax Service within 5 days.

After this stage, the results of the verification are processed. If violations of the law have been identified, an appropriate act is drawn up. If no facts of violation were found, the inspector puts a mark on the conduct of a desk audit in the tax return.

Desk and field tax audits: differences

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

Desk audits are carried out on the basis of Article 88 of the Tax Code of the Russian Federation, as mentioned above. They are handled by the department of desk audits of the Federal Tax Service. They are carried out on the basis of each submitted reporting document or declaration. At the same time, the taxpayer himself is not informed about this procedure, and special permission from the head of the inspectorate is not required. The duration of the procedure is 3 months, within 5 days, at the request of the tax office, changes can be made to the declaration. An inspection report is drawn up only if violations are detected.

Field inspections are carried out selectively during different reporting periods and for various types of taxes. The place of the procedure is either on the territory of the taxpayer, or at his request in the department of the Federal Tax Service. To start the procedure, you need the permission of the head of the tax office. The taxpayer must be notified of the audit. The inspection period can be from 2 to 6 months, and the frequency is no more than 2 times a year. On the day the procedure is completed, the taxpayer is issued a certificate of the measures taken, an act is drawn up and a decision is made, regardless of whether violations have been identified or not.

results

If errors and inaccuracies are found in the declaration, the service inspector is obliged to inform the taxpayer about this within a three-day period. Also, the inspector will require you to make some changes to the documents. The term for making changes is no more than 5 working days. This applies to situations where errors in the declaration caused underpayment of taxes.

If the fact of underpayment is revealed, the inspector makes a decision within a 10-day period to hold the organization or entrepreneur liable. Additionally, the tax inspectorate is given 10 days to send notifications of payment of fines, penalties, amendments to documents.

There are some discrepancies in tax legislation regarding the issues of drawing up an act. The Supreme Court of the Russian Federation takes the position that there is no direct need for this. Arbitration courts, on the other hand, believe that the decision of a cameral tax audit must be documented, otherwise the rights of taxpayers are violated. Therefore, you can not rush to pay fines if the act has not been drawn up.

In order to successfully pass a desk tax audit, it is necessary to strictly observe the deadlines for submitting reporting documents and declarations and respond to requests from the Federal Tax Service in a timely manner. During the inspections, a mathematical model of the taxpayer is compiled, which takes into account the scope of the enterprise, turnover, and financial transactions. Often a so-called portrait is drawn up, which reflects information about the nature and amount of taxes paid, compliance with deadlines, and whether VAT was refunded. They also check legal formalities - whether all the necessary documentation is available, which banks interact with the organization, whether it carries out non-core activities. The Federal Tax Service has long developed a system for identifying fly-by-night firms on a number of grounds. It is almost impossible to find out about the conduct of cameral inspections in advance.

Desk tax audit is one of the integral parts of doing business. Taxpayers are always under the control of the Federal Tax Service. Inspections can always have negative consequences, so the activities of the organization must clearly comply with Russian legislation.