Fns office check. How a cameral audit of tax returns is carried out. We certify copies of documents

In accordance with Art. 82, 87 and Art. 88 of the Tax Code of the Russian Federation (hereinafter - the Tax Code of the Russian Federation) a cameral tax audit is a form of documentary control over the compliance of a taxpayer, payer of fees or tax agent with tax legislation, which is carried out at the location of the tax authority.

The procedure for carrying out cameral tax audits is governed by Art. 88 of the Tax Code of the Russian Federation.

According to clause 1 of the above article of the Tax Code of the Russian Federation, the subject of a desk tax audit is tax declarations (calculations) and documents submitted by the taxpayer, as well as other documents on the taxpayer's activities held by the tax authority.

A cameral tax audit is carried out by authorized officials of the tax authority in accordance with their official duties without any special decision of the head of the tax authority within three months from the date the taxpayer submits a tax declaration (calculation) (clause 2 of article 88 of the Tax Code of the Russian Federation).

At the same time, the extension of the specified period or suspension of a desk audit, unlike an on-site audit, is not provided for by the Tax Code of the Russian Federation. As a general rule, a tax audit is carried out at the location of the tax authority in which the taxpayer (payer of fees, tax agent) is registered. The tax authorities are not obliged to inform the taxpayer about the beginning of a desk audit.

Taxpayers will learn about its implementation if during the audit they find:

• errors in the tax declaration (calculation) and (or) contradictions between the information contained in the submitted documents;
• revealed inconsistencies of the information provided with the information contained in the documents held by the tax authority and obtained by it in the course of tax control.

If these discrepancies are found, a message is sent to the taxpayer with the requirement to provide the necessary explanations or make the appropriate corrections within five days (clause 3 of article 88 of the Tax Code of the Russian Federation).

In addition, it should be noted that the tax authority itself decides to conduct a desk audit. However, in two cases specified in the Tax Code of the Russian Federation, this type of audit is mandatory:

• submission by the taxpayer of a value added tax declaration (clause 1 of article 176 of the Tax Code of the Russian Federation);
• submission by the taxpayer of an excise tax declaration (clause 4 of article 203 of the Tax Code of the Russian Federation).

When conducting a desk tax audit, the following actions of the tax authority are possible:

1. requesting documents from the taxpayer (in the cases provided for in Article 93 of the Tax Code of the Russian Federation);
2. requesting documents and information from counterparties and other persons (Article 93.1 of the Tax Code of the Russian Federation);
3. interrogation of witnesses (Article 90 of the Tax Code of the Russian Federation);
4. examination (article 95 of the Tax Code of the Russian Federation);
5. participation of a translator, expert (Articles 95, 97 of the Tax Code of the Russian Federation);
6. examination of documents and items (with the consent of the taxpayer, as opposed to an on-site inspection) (Articles 91, 92 of the Tax Code of the Russian Federation).

If violations of the legislation on taxes and fees are revealed during the desk audit, a tax audit act is drawn up (Article 100 of the Tax Code of the Russian Federation). The specified act is drawn up in the prescribed form by the tax officials conducting the audit within 10 working days after the end of the desk tax audit (clause 1 of Article 100 of the Tax Code of the Russian Federation) and delivered to the taxpayer no later than 5 days later.

TAXPAYER APPEAL

The taxpayer has the right to file objections to the act of a desk audit within 1 month. Within 10 working days after the deadline for filing objections, the head of the tax authority must consider the materials of the audit, the objections of the taxpayer, and make a decision on bringing or refusing to prosecute for committing a tax offense.

The article will consider in detail what is a desk audit, what goals it pursues, the main features, terms and place of its implementation will be determined. Special attention will be paid to the registration and appeal of the results of the check.

Cameral tax control

Cameral inspection - what is it? Before answering this question, it is necessary to say a few words in general about the inspections carried out by the tax authorities.

Being an effective tool, they help to achieve uniformity in the application of legal norms in the field of taxation, compliance and strict adherence to these norms. There are two types of checks:

1. Cameral (KNP).
2. Visiting (VNP).

The KNP is more effective than the exit one, as it allows you to cover a larger number of taxpayers due to its specificity.

Cameral inspection - what is it? What goals does it pursue and what principles is it guided by? More on this below.

Carrying out KNI is regulated by the norms of the Tax Code of the Russian Federation, Methodological Recommendations for its implementation and approved forms of documents for this check.

Objectives of the KNI

The main objectives to be achieved by the desk audit are:

1. Control over the correctness of the application of tax law.
2. Detection and suppression of tax violations.
3. Verification of the legality of the declared benefits and deductions reflected in the tax return.

The right to conduct a desk tax audit is within the competence of the tax authorities of the Russian Federation.

Principles defining the essence of KNI

The principles of a desk audit are essentially the features of its purpose and conduct.

• Subject of inspection: the subject of KNP is the documents submitted by the taxpayer, as well as documents at the disposal of the inspectorate.
• Place of inspection: KNP, unlike GNP, is carried out in the tax office, and not at the inspected person.
• Inspectors: As stated above, the inspection is entrusted to officials with special powers. No special permission is required to conduct an inspection.
• Period of time covered by the audit: the period specified in the declaration.

Timing of a desk audit

KNP is conducted within 90 days from the date of submission to the inspection of the declaration or calculation. In practice, it can be difficult to determine the start date of the inspection.

For example, according to the Tax Code of the Russian Federation, the date indicated on the postmark is considered the date of submission of the declaration by mail. Accordingly, if the letter gets lost in the mail and lasts more than 3 months, then it turns out that the verification period will expire by the time it is received by the inspection?

The FTS made it clear in its letter, according to which the inspection cannot begin until the inspection (tax) authority receives the declaration. Thus, the date of submission will be the date on the postmark of the letter, and the date of the start of the audit will be the date of receipt of this declaration by the tax authority.

Obtaining documents within the framework of the KNP

Information is requested within the framework of the KNP in the following cases:

1. In the event that errors, inconsistencies and discrepancies between the data contained in the submitted declaration with the data in supporting documents or information held by the tax authority are found during the audit, the office audit department has the right to demand clarifications from the taxpayer or correct inaccuracies in the submitted declaration.
2. If the tax payable in the tax payable to the inspectorate is less than in the primary one, the inspector has the right to demand explanations and documents substantiating the legality of such a reduction.
3. Similar explanations will also have to be provided if a loss is declared in the declaration. Only in this case will they relate to the validity of the claim of this loss.
4. Additionally, you will also need to confirm the tax benefits declared in the declaration.
5. When refunding VAT, the inspector may request documents that confirm the legality of the deduction claim.

The tax authority is not entitled to request other documents.

Having established the principles and goals that govern the desk audit, what it gives to the taxpayer and what features of the audit follow from this, we will analyze the main stages and directions of this type of tax control, as well as the features of registration and appeal of the results of the audit.

Stages of the KNP

Conventionally, there are several stages of the KNI:

Directions of the KNP

When conducting an audit, the office department:

1. Compares the indicators of the submitted declaration with the data of the declaration for the same tax for the past period.
2. Analyzes the indicators of the submitted declaration and the indicators of declarations for other taxes.
3. General analysis of the data contained in the declaration with the data of the tax authority.

Cameral check. Documents formalizing its result

If circumstances of violation of the legislation on taxes and fees are discovered, expressed in understating costs, unreasonably stated deduction or loss, late submission of the declaration and other violations, the auditor draws up an inspection report.

The act must be drawn up within ten days (working days) and signed by the auditors and directly by those in respect of whom the audit was carried out.

The KNP act must include the following information:

1. Date and number of the act.
2. The initials and positions of the persons who carried out the check.
3. Name of the inspected person (full and abbreviated).
4. The day of submission to the inspection of the declaration.
5. declaration.
6. The day of the beginning and the end of the check.
7. The list of the carried out control measures.
8. Identified events of a tax violation.
9. The results of the check, the assigned measure of responsibility and proposals for eliminating violations.

Within 5 days, the act of a cameral audit is handed over to the taxpayer or in another way.

If it is not possible to deliver the act in person or the taxpayer evades receiving it, the tax authority sends the act by mail.

According to the general rule enshrined in the Tax Code, the date of receipt of an inspection report by a taxpayer should be considered the 6th day from the date of sending the act by mail. But in this case, in practice, there are often misunderstandings associated with the fact that a person receives an act much later than the specified period, in connection with which he is deprived of the right to present his objections under the act. Therefore, the day of receipt of the act by the taxpayer should be considered correct, which is confirmed by the data of the Russian post.

After 10 days after receiving the act, a desk audit on VAT, personal income tax and any other tax, or rather, the documents received in the course of its implementation, are subject to consideration by the head (deputy head) of the inspection.

The inspector is obliged to notify the inspected about when the materials received during the inspection will be considered.

The absence of a person notified of the date and place of the check cannot be a reason for postponing the date of consideration of the check and is carried out in this case without him.

If the inspectors need to obtain additional information or study newly discovered circumstances, the head of the inspection may decide to carry out additional tax control measures. The duration of these events should not exceed one calendar month.

After consideration of the materials of the check, a decision is made on bringing or refusing to prosecute.

So, we have identified the stages and directions, features of the design of this type of control as a desk audit. What is an appeal against an inspection report and how it happens, we will consider further.

Appealing the results of cameral tax control

If a person does not agree with the conclusions reflected in the act, he can send to the inspection his objections as a whole to the entire act or to its individual provisions.

Objections must be submitted in writing no later than one calendar month from the date of receipt of the act.

The taxpayer's objections are considered within 30 calendar days from the moment the latter receives the inspection report, and after their consideration, a decision is made.

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

A person who does not agree with the decision made has the right to file an appeal against him within a month, which must be considered by a higher instance within 30 days.

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

Taking into account the above, we can conclude that the issue of a desk audit - what it is, is fully covered.

The registration of the results of a cameral tax audit depends on the conclusion reached by the auditors based on its results. There are two options:

• the organization did not violate tax laws;

• the organization violated tax laws.

No violations

If, based on the results of a desk audit, the inspectorate concludes that the organization has not committed violations of tax legislation, then the results of the audit will remain unfulfilled. Tax legislation does not oblige the inspectorate to draw up any document in this case (Articles 88, 100 of the Tax Code of the Russian Federation). The inspectorate is also not obliged to notify the organization about the completion of the desk audit in the absence of violations. The Tax Code of the Russian Federation does not contain such a requirement (Articles 88, 100 of the Tax Code of the Russian Federation, letter of the Federal Tax Service of Russia for Moscow dated May 21, 2009 No. 20-14 / 4/051403). There is only one exception to this rule. If the subject of a desk audit is a VAT declaration with the application of a declarative procedure for tax refund, then the inspectorate is obliged to notify the organization in writing of the end of the desk audit and of the absence of any violations of the law identified. The inspection is obliged to send such a notification, drawn up in any form, within seven working days after the end of the in-house audit. This follows from clause 12 of Article 176.1 of the Tax Code of the Russian Federation.

Advice: there is a way to receive written notifications from the inspectorate about the end of desk audits of declarations and the absence of tax violations in relation to any taxes.

To do this, in any written form, contact the inspectorate with a request to inform you about the results of a cameral tax audit in order to find out whether you are applying tax legislation correctly. This possibility is provided for in subparagraph 1 of paragraph 1 of Article 21 of the Tax Code of the Russian Federation. The inspectorate is obliged to respond to such an appeal from the organization and give a specific answer to the question posed in a clear and understandable form (subparagraph 4 of paragraph 1 of article 32 of the Tax Code of the Russian Federation, paragraph 4.3.2.4 of the regulations approved by order of the Federal Tax Service of Russia dated September 9, 2005 No. SAE-3-01 / 444).

The fact that the provisions of Article 88 of the Tax Code of the Russian Federation do not oblige the inspectorate to inform the organization about the results of the desk audit in the absence of violations does not exclude the organization's right to receive such information upon written request. Arbitration practice confirms the validity of this conclusion (see, for example, the definition of the Supreme Arbitration Court of the Russian Federation dated June 5, 2009 No. VAS-6946/09, resolution of the FAS of the Volga District of February 18, 2009 No. A55-10190 / 2008).

Thus, despite the fact that the provisions of Article 88 of the Tax Code of the Russian Federation do not oblige the inspectorate to inform the organization about the results of the desk audit in the absence of violations, the organization has the opportunity to obtain such information upon written request. Arbitration practice confirms the validity of this conclusion (see, for example, the definition of the Supreme Arbitration Court of the Russian Federation dated June 5, 2009 No. VAS-6946/09, resolution of the FAS of the Volga District of February 18, 2009 No. A55-10190 / 2008).

Violations

If, based on the results of a desk audit, the inspectorate concludes that the organization has committed violations of tax legislation, then the results of the audit must be formalized in an act (clause 5 of article 88, paragraph 2 of clause 1 of article 100 of the Tax Code of the Russian Federation). Its form was approved by order of the Federal Tax Service of Russia dated December 25, 2006 No. SAE-3-06 / 892.

Situation: is it possible to cancel the inspection decision taken following the results of a desk audit? The inspectorate did not draw up an act on the violations it established.

The answer is yes, you can.

If, based on the results of a cameral tax audit, the inspectorate came to the conclusion that the organization committed violations of tax legislation, then it is obliged to draw up the results of the audit by an act (clause 5 of article 88, paragraph 2 of clause 1 of article 100 of the Tax Code of the Russian Federation). The act of a cameral audit is one of the main materials of a tax audit, after consideration of which the inspectorate makes a final decision based on the results of the audit (clause 1 of article 101 of the Tax Code of the Russian Federation). If the inspectorate does not draw up an act, then by doing so it violates the conditions of the procedure for considering the materials of the tax audit.

Violations related to the procedure for considering the materials of the check may become the basis for canceling the decision on this check. This follows from the provisions of paragraphs 2 and 3 of paragraph 14 of Article 101 of the Tax Code of the Russian Federation. Consequently, the fact that the inspectorate did not draw up an act of a cameral inspection may become a sufficient basis for canceling the decision on the inspection.

Arbitration practice confirms the legitimacy of this conclusion (see, for example, Resolutions of the Federal Antimonopoly Service of the North Caucasus District of November 12, 2009 No. A53-5911 / 2009, of the Moscow District of September 23, 2009 No. KA-A40 / 8182-09-2, West Siberian District of February 29, 2008 No. F04-1205 / 2008 (1103-A02-25)).

Registration of the inspection report

Tax legislation establishes clear requirements for the execution of an act of a cameral audit (clauses 3, 3.1, 4 of article 100 of the Tax Code of the Russian Federation, Requirements approved by order of the Federal Tax Service of Russia dated December 25, 2006 No. SAE-3-06 / 892). For more information on what information inspectors must reflect in the act of a cameral inspection, see table.

Situation: is it possible to cancel the inspection decision taken following the results of a desk audit? The Inspectorate drew up an act of a cameral inspection with violations (errors).

It is possible if the violations (mistakes) made during the drawing up of the act led to the adoption of an incorrect decision based on the results of an in-house audit.

The decision on the tax audit shall be canceled if the inspection violates the essential conditions of the procedure for considering the materials of the audit. So, the decision on the verification is canceled if the inspection does not provide the organization with the opportunity to participate in the examination of the verification materials and provide explanations on them. This is stated in paragraph 2 of paragraph 14 of Article 101 of the Tax Code of the Russian Federation. In addition, other violations related to the procedure for considering materials, which could lead to the adoption of an incorrect decision (paragraph 3 of clause 14 of article 101 of the Tax Code of the Russian Federation), may become grounds for canceling the decision on verification.

The act of a cameral audit is one of the main materials of a tax audit, after consideration of which the inspectorate makes a final decision based on the results of the audit (clause 1 of article 101 of the Tax Code of the Russian Federation). Consequently, violations committed by the inspection when drawing up an act may become the basis for making an incorrect decision based on the results of an in-house audit. In this case, the decision on verification is subject to cancellation in whole or in part related to the violation. In arbitration practice, there are court decisions that confirm the legitimacy of this conclusion. So, the decision of the inspection, made following the results of a desk audit, can be canceled (in whole or in part) if the inspection made the following violations (mistakes) when drawing up an act:

• incorrectly applied the norms of the legislation and made incorrect conclusions, which were subsequently reflected in the final decision (see, for example, Resolutions of the FAS of the Ural District of November 23, 2009 No. F09-9114 / 09-C2, of the Volga District of August 29, 2008 No. А12-1355 / 08, dated August 29, 2008 No. А12-1370 / 08, Volgo-Vyatka district dated July 10, 2008 No. А29-7897 / 2007, Moscow district dated June 11, 2009 No. КА-А40 / 5275 -09, North-West District of August 19, 2009 No. A56-59434 / 2008, East Siberian District of November 12, 2008 No. A19-6820 / 08-30-F02-5529 / 08);

• additionally assessed taxes, penalties and fines in the act for periods that are not subject to a desk audit, the same additional assessments were reflected in the final decision (see, for example, the resolution of the FAS of the Ural District of October 21, 2008 No. F09-7599 / 08-C2 , East Siberian District of August 27, 2007 No. A58-6343 / 06-F02-5686 / 07, North-Western District of March 5, 2007 No. A56-16972 / 2006);

• cited erroneous references to articles of the Tax Code of the Russian Federation on holding the organization accountable, these references were reflected in the final decision (resolution of the Federal Antimonopoly Service of the North Caucasian District of November 14, 2007 No. F08-7548 / 07-2513A);

• reflected in the act the fact of a tax violation without proper justification, in the final decision the inspectorate held the organization accountable for this violation (see, for example, clause 10 of the information letter of the Presidium of the Supreme Arbitration Court of the Russian Federation of March 17, 2003 No. 71, resolution of the FAS of the Volga District of 19 December 2008 No. A55-8594 / 008, Moscow District dated July 30, 2009 No. KA-A40 / 7115-09).

Deadline for drawing up an act

The inspectorate must draw up an act of a cameral tax audit no later than 10 working days after its completion (paragraph 2, clause 1 of article 100, clause 6 of article 6.1 of the Tax Code of the Russian Federation). The inspectorate draws up two copies of the act: one of them remains in storage at the inspectorate, the other is handed over to the audited organization (clause 2.3 of the Requirements approved by order of the Federal Tax Service of Russia No. SAE-3-06 / 892 dated December 25, 2006). At the same time, in a number of cases, the inspectorate is obliged to attach to the copy of the act, which is transferred to the organization, evidence proving violations that were revealed during the in-house audit (Article 100 of the Tax Code of the Russian Federation).

Presentation of the act of organization

The inspectorate must hand over its copy of the act to the organization within five working days from the date of signing the act (clause 5 of article 100, clause 6 of article 6.1 of the Tax Code of the Russian Federation).

The inspection may issue an act:

• personally to a legal or authorized representative of the organization against receipt;

• in another way, indicating the date of receipt of the act by the organization (for example, through a courier service).

This follows from paragraph 5 of Article 100 of the Tax Code of the Russian Federation.

Upon receipt of the act, the representative of the organization must put two signatures on it:

• on receipt of an act (clause 5 of article 100 of the Tax Code of the Russian Federation);

• on familiarization with the content of the act. If the representative of the organization refuses to sign the act (for example, because of his incompetence), then the corresponding note about the refusal to sign will be made in the act (clause 2, article 100 of the Tax Code of the Russian Federation).

Situation: what to do if the act of a cameral inspection is handed over with violations of the deadlines?

Receive the act and familiarize yourself with it.

The fact is that a violation of the deadline for the delivery of an act in itself cannot be the basis for canceling the decision of the tax inspectorate based on the results of the audit. Such an oversight on the part of the inspectors does not refer to significant violations of the procedure for considering inspection materials (clause 14 of article 101 of the Tax Code of the Russian Federation).

The courts in such a situation are also unlikely to help (see, for example, decisions of the FAS of the Moscow District of April 9, 2014 No. A40-76732 / 13-99-232, the Ninth Arbitration Court of Appeal dated December 16, 2013 No. 09AP-40446 / 2013).

Sending an act by mail

If an organization (its representative) evades receiving an act of a cameral inspection, the inspection reflects this fact in the act and sends it by registered mail to the address of the organization (a separate subdivision). In this case, the date of receipt of the act by the organization is considered the sixth working day from the date of sending the registered letter. This follows from the totality of the provisions of paragraph 2 of paragraph 5 of Article 100 and paragraph 6 of Article 6.1 of the Tax Code of the Russian Federation. Moreover, the countdown of the six-day period begins from the day following the day of sending the act (clause 2 of article 6.1 of the Tax Code of the Russian Federation).

Tax legislation does not contain an unambiguous answer to the question, whether the inspection has the right to send the act of a cameral inspection by registered mail, if the organization does not evade receiving it (paragraphs 1, 2, clause 5, article 100 of the Tax Code of the Russian Federation).

Situation: is it possible to cancel the inspectorate's decision based on the results of a tax audit if the organization has not received an act of a cameral (field) audit?

Answer: yes, it is possible, provided that the organization did not receive a tax audit report and at the same time was not notified about the time of consideration of the audit materials.

The decision on the tax audit shall be canceled if the inspection violates the essential conditions of the procedure for considering the materials of the audit. So, the decision on the verification is canceled if the inspection does not provide the organization with the opportunity to participate in the examination of the verification materials and provide explanations on them. This is stated in paragraph 2 of paragraph 14 of Article 101 of the Tax Code of the Russian Federation.

The fact that the organization did not receive the tax audit report makes it impossible for it to present its written objections to the act (clause 6 of article 100 of the Tax Code of the Russian Federation). At the same time, the organization still has the opportunity to present its objections and explanations during the consideration of the verification materials (clause 14 of article 101 of the Tax Code of the Russian Federation). Consequently, the absence of a tax audit act by an organization in itself cannot be a sufficient reason to cancel the decision of the audit inspectorate.

The situation is different if the organization did not receive a tax audit report and at the same time was not notified of the time of consideration of the audit materials. In this case, the organization is completely deprived of the opportunity to give its objections and explanations, which is unacceptable. The decision based on the results of such an audit shall be canceled. This follows from the provisions of paragraph 2 of paragraph 14 of Article 101 of the Tax Code of the Russian Federation. The established arbitration practice confirms the legitimacy of this conclusion (see, for example, the definitions of the Supreme Arbitration Court of the Russian Federation dated December 23, 2009 No. VAS-16522/09, dated October 29, 2009 No. VAS-13489/09, decisions of the FAS Central District dated October 21, 2009 No. A35-8070 / 08-C26, dated June 26, 2009 No. A48-2263 / 08-18, North Caucasian District dated December 28, 2009 No. A32-7437 / 2009-25 / 52, Moscow District dated September 29, 2009 No. KA-A40 / 8296-09, dated March 6, 2008 No. KA-A40 / 1247-08, West Siberian District dated September 14, 2009 No. F04-5654 / 2009 (19864-A70- 14), East Siberian District of April 7, 2009 No. A33-8783 / 08-F02-1244 / 09, North-Western District of November 14, 2008 No. A56-1230 / 2007, of February 9, 2007 No. A05-11114 / 2006-12).

Objections to the verification act

In response to the received act, the organization, if necessary, may issue written objections and transfer them to the inspection (clause 6 of article 100 of the Tax Code of the Russian Federation).

Decision on the act of inspection

On the basis of all the available materials of the tax audit (the act of a desk audit, written objections of the organization to the act, documents requested from the organization or its counterparties), the inspectorate makes a final decision based on the results of the desk audit and draws it up (clause 1 of article 101 of the Tax Code of the Russian Federation). For more information on the timing, procedure and rules for drawing up a decision based on the results of a cameral tax audit, see. How a decision is made based on the results of a tax audit .

The stages of a desk audit, the procedure for registering its results, a workflow scheme and options for inspectors' actions in various situations are presented in a visual form in the letter of the Federal Tax Service of Russia dated December 15, 2011 No. AS-4-2 / ​​21396, which was sent to all tax inspectorates.

Almost everyone agrees today that paying taxes is the most important part of a citizen's obligations to the state. But when it comes to parting with money, many, to be honest, begin to invent various ways to pay less.

Tax inspectors are well aware of such sentiments, and one of the ways to combat them is a desk audit, which can be carried out within three months after the state receives tax payments.

What is a desk audit?

As you know, the amount of taxes that must be paid is formed on the basis that the payer himself fills in, as well as other documents that confirm the information specified by the tax payer. A desk audit is based on the declarations at the disposal of the tax structure. Wherein:

- to carry out the check, the inspector does not go to the payer's address, conducting it in his office;

- only the data specified in the declarations are checked;

- to start an audit, a tax inspectorate employee does not need to obtain a special permission from the head or take a referral to carry it out;

- at the same time, completely all tax reporting is checked;

- to start the check, there is no need for the consent of the payer or in his presence.

If the check revealed inaccuracies, errors or irregularities in calculating the tax amount, a notification is sent to the payer, after which he must either correct his declaration or provide an explanation of why he calculated his tax this way and not otherwise. The payer (it does not matter, an individual or a legal entity) has the right to present his explanations in person (in writing), send them by regular mail or in the form of a file to the e-mail of the tax inspector. If the payer agrees with the errors indicated to him, he corrects everything by submitting a new, updated tax return.

Additional documents

The verifier may request some additional documents from the payer if it is required to confirm the information provided to him:

- a certain amount appears in the declaration, which the state must reimburse;

- the calculation of the tax is based on the availability of benefits for the payer;

- the tax is calculated in connection with the activity on the use of one or several natural resources;


- the taxpayer participates in an investment partnership, and the declaration is submitted for personal income tax or income tax.

How exactly is a desk audit carried out?

1. Visual inspection. The correctness of accounting, the accuracy of the submitted details and signatures is checked.

2. Verification of calculations. The correctness of the calculation of tax amounts for transfer to the budget, the rationale for the use of a particular tax rate, benefits and basic data are checked.

3. Logical control. The logic of the connection between the initial and reporting indicators is checked, a comparison is made with the reporting for previous periods.

4. Reconciliation of indicators, repeated in accounting and tax calculations.

5. Initial evaluation of the result. The reliability of the data, the presence of doubtful points and inconsistencies, which may serve as a sign of violations in the calculation of the tax, are assessed.

Powers of the tax service

In the course of a desk audit of tax returns filed by legal entities and individuals, a tax inspector can:

- require additional documents from the person being checked;

- require supporting documents from the taxpayer or other persons associated with him in economic or other activities;

- to interrogate witnesses;

- to carry out examination of documents and other examinations;

- if required, involve a translator and / or an expert in the audit;

- inspect documents and items that belong to the taxpayer, but only with his voluntary consent.

Results and consequences of a desk audit

If the in-house audit has confirmed the correctness of the data provided in the declaration, then it will automatically terminate. At the same time, there is no need to inform the verified payer about the inspection and its result.

In the event that violations in the taxpayer's declaration are nevertheless identified:

- within the next ten days, an act of a desk audit is drawn up with a listing of all identified violations and errors;

- another five days are given by the law for the delivery of the act to the taxpayer;

- the payer has one month to challenge the act of a desk audit or submit an amended tax return.


A desk audit can be subject to both legal entities and individual entrepreneurs, and individuals, but taking into account the differences and nuances inherent in each category of payers.

The real term of the office audit of 3-NDFL depends on how quickly the inspectorate can return in the form of a deduction of income tax (part of it) and / or how correctly an individual (individual entrepreneur) declared his income in the past year. In view of the importance of this issue, we will consider it in more detail - how long does it take to check the 3-NDFL declaration in 2019?

Duration by law

Clause 2 of Article 88 of the Tax Code of the Russian Federation clearly establishes how long the office audit of 3-NDFL lasts - a maximum of 3 months from the date of submission of this declaration. There are no exceptions to this rule. Moreover, this period is relevant not only for the 3-NDFL form, but for any tax reporting.

If you submit a declaration by mail, then the term for a desk audit of this 3-NDFL starts not from the day when the document is considered submitted, but from the date the tax authorities receive the corresponding mailing with a list of attachments. The logic here is simple: the inspection cannot start checking before receiving a package of documents. This is confirmed by the clarifications of the Ministry of Finance of Russia dated June 19, 2012 No. 03-02-08 / 52.

The inspector begins the audit and comparison of the entire submitted package of documents automatically: he does not need any special permission from the IFTS management for this.

The statutory deadlines for a desk audit of the 3-NDFL declaration are not affected by what the payer said in this report:

• only income for the previous calendar year;
• only deductions due to him;
• and income and deductions.

And only in one case, the terms of the office audit of the 3-NDFL tax return are subject to cancellation. This is when the inspector has not yet finished checking the primary report, and the individual has already submitted a revised (revised) version of this declaration. This means that 3 months will start over. This is also stated in paragraph 2 of Article 88 of the Tax Code of the Russian Federation.

The inspectorate has no legal right to conduct a second cameral inspection of the 3-NDFL.

Also note that the inspections are allowed to analyze only the period for which the reporting document was submitted. Moreover, if you want to return income tax for 2 or 3 years at once, you will have to submit one declaration for each of them. Therefore, how long the office check of the 3-NDFL declaration takes as a whole also depends on the quantity:

• 3-NDFL declarations filed;
• claimed deductions.

Duration in practice

The work of the inspections of the Tax Service of the Russian Federation shows that the tax authorities quite quickly check the 3-NDFL declarations and the documents attached to them. Therefore, the real terms for the office audit of 3-NDFL are actually shorter. This means that the tax will be returned to you faster if a deduction was claimed.

In practice, how much a 3-NDFL office check goes on depends on how scrupulously the inspector will study your declaration, the indicators declared in it and compare them with the attached package of documents. If errors, contradictions and other inaccuracies are revealed, the revision will be delayed.

Thus, how much a 3-NDFL office audit is carried out directly depends on:

• the quality of filling out this declaration;
• absence of contradictions with the documents attached to it.

1. Online in the personal account of an individual on the official website of the Federal Tax Service.
2. With the help of the Federal Tax Service "Declaration 2017":

How to track

Keep in mind that you can monitor the progress and deadline of the office audit of 3-NDFL on the official website of the Federal Tax Service in the personal account of an individual. There the system shows the percentage of verification of the submitted declaration. It gets bigger every day. However, this does not mean that the inspection analyzes your report several lines a day.

The fact is that in the personal account, the progress of the 3-NDFL check is reflected in the form of a calculated percentage of 3 months - from the date of the start of the office audit until the current date.

The impact of the term on the deduction of personal income tax

It also directly depends on how much the 3-NDFL office check passes, how quickly the applicant will return the amount of income tax calculated by him. For example, when buying an apartment.

At the same time, it is impossible to name specific terms for the tax refund. Maximum they can be 4 months, which add up:

• from how long a desk check of the 3-NDFL declaration takes place (maximum - 3 months);
• plus 1 month the law gives directly to the tax refund.