Type of tax audit. Unlike a desk tax audit, it is carried out, as a rule, at the location of the taxpayer and on the basis of the decision of the head (deputy head) of the tax inspectorate.
Limitations associated with on-site tax audits
The Tax Code of the Russian Federation establishes restrictions for tax authorities related to conducting on-site tax audits.
There are six such restrictions:
1) restrictions on the location of the inspection: the inspection is carried out on the territory (premises) of the taxpayer. If the taxpayer does not have the opportunity to provide premises for conducting an on-site tax audit, an on-site tax audit may be carried out at the location of the tax authority;
2) restrictions on the number of checks:
tax authorities do not have the right to conduct two or more on-site tax audits on the same taxes for the same period;
tax authorities do not have the right to conduct more than two on-site tax audits in relation to one taxpayer during a calendar year, except for cases where a decision is made on the need to conduct an on-site tax audit of the taxpayer in excess of the specified limit.
3) restrictions on the inspection period: as part of the inspection, a period not exceeding three calendar years preceding the year in which the decision to conduct the inspection was made;
4) restrictions on independent inspection of branches or representative offices:
the tax authority does not have the right to conduct two or more on-site tax audits on the same taxes for the same period in relation to a branch or representative office;
the tax authority does not have the right to conduct more than two on-site tax audits in relation to one branch or representative office of the taxpayer within one calendar year;
5) restrictions on the duration of the inspection: the inspection cannot last more than two months. This period may be extended to four months, and in exceptional cases - to six months;
6) monitoring the compliance of prices applied in controlled transactions with market prices cannot be the subject of an on-site inspection.
Deadline for conducting an on-site tax audit
As a general rule, an on-site tax audit of an organization cannot last more than two months. This period is calculated from the day the decision is made to conduct an on-site tax audit and until the day the inspection authorities draw up a certificate of the audit.
However, by decision of the head (deputy head) of the Federal Tax Service for a constituent entity of the Russian Federation, the total period of an on-site tax audit may be extended to four, and in exceptional cases - to six months.
The list of grounds for which the deadline for an on-site tax audit may be extended is open.
These are, in particular:
a large number of documents that need to be checked;
long duration of the audit period;
a large number of auditable taxes;
untimely submission by the audited organization of documents requested for verification;
the audited organization has separate divisions.
An on-site tax audit may be suspended by decision of the head (deputy head) of the Federal Tax Service in the following cases:
to request documents (information) about the organization being inspected from its counterparties and other persons;
to conduct an examination;
to receive information from foreign government bodies within the framework of international treaties of the Russian Federation;
for translation into Russian of verified documents drawn up in a foreign language.
During the period of suspension of an on-site tax audit, inspectors do not have the right to demand that an organization submit documents or carry out any actions on its territory (premises).
The documents required by the Federal Tax Service before the suspension of the on-site tax audit must be submitted within the time period specified in the request.
The Federal Tax Service may suspend an on-site tax audit more than once. In this case, the total period of suspension of an on-site tax audit for any reason cannot exceed six months.
Thus, the maximum period for an on-site tax audit of an organization, taking into account extensions and suspensions, may be 12 months.
Methods for conducting an on-site tax audit
An analysis of the rights and obligations of tax authorities allows us to define the tax audit method as a method or a set of techniques by which tax authorities determine whether the taxpayer complied with the legislation on taxes and fees during the audited period.
There are 2 methods of on-site tax audit:
Solid
Selective
As a rule, tax authorities use a comprehensive audit method, since decisions based on the results of random audits may be invalidated.
During the application of the continuous method, the tax authority checks, establishes, requests, and examines all documentation (primary documents, order journals, general ledger, purchase ledger and sales ledger, invoice journal, income and expense journal, payment orders, tax returns , business agreements, etc.) of the taxpayer for all tax periods covered by the audit.
In particular, tax officials:
1. Checked:
does the taxpayer keep records;
availability of documents from the taxpayer required by law;
the fact of submitting reports to the tax authorities.
2. Installed:
whether the taxpayer has chosen the correct taxation regime for the type of activity;
facts with which the Tax Code of the Russian Federation connects the emergence of an obligation to pay taxes;
compliance by the taxpayer with the requirements of legislation on taxes and fees.
3. Required:
taxpayer additional documents and necessary explanations;
documents about the taxpayer from third parties, organizations, contractors of the taxpayer;
4. Researched:
the correctness of the documents and the presence of the necessary details in them;
accuracy and completeness of document recording;
the correctness of the taxpayer’s determination of the taxable object, tax base, etc.;
completeness and correctness of tax calculation, as well as timeliness, completeness and correctness of its payment to the appropriate budget;
timeliness and accuracy of reporting to the tax authority.
Documents are analyzed and compared, among other things, with documents received from third-party organizations and contractors of the taxpayer.
Records from primary documents are compared with records from accounting and tax accounting and reporting.
A conclusion is made about the presence or absence of a tax offense.
If facts of a tax offense are revealed, the event and elements of the offense are established, an evidence base is formed, and additional taxes and penalties are assessed.
When conducting an on-site tax audit, only part of the documents for certain tax (reporting) periods are checked using a selective method. Violations of a systematic nature are identified, which are extended by the tax authority to the remaining tax periods.
The choice of method depends on the period being audited, the taxes being audited, the volume of activity of the taxpayer and the number of inspectors.
Types of on-site tax audit
On-site inspections are:
complex and thematic;
planned and unplanned.
During a thematic on-site tax audit, the audit is carried out for one tax. During a comprehensive on-site tax audit, the audit is carried out on several taxes.
Both comprehensive and thematic inspections are carried out using continuous or selective methods.
Completion of on-site tax audit
On the last day of an on-site tax audit, the inspector is obliged to draw up a certificate of the audit, which records the subject of the audit and the timing of its conduct, and hand it over to the taxpayer or his representative.
Thus, the fact of completion of the on-site tax audit is recorded by a certificate. The end date of the inspection must coincide with the date the certificate was prepared. At the same time, the day the certificate is delivered to the taxpayer may differ from the day it was drawn up, which does not change the end date of the audit.
The certificate is signed by all authorized persons.
The tax authority, after drawing up a certificate of the audit, must stop activities for this on-site tax audit.
Registration of the results of an on-site tax audit
The Tax Code of the Russian Federation establishes rules for preparing an on-site tax audit, which the tax authority must comply with.
It is not enough for tax officials to establish the facts of a tax offense; it is necessary to correctly document the identified violations.
Thus, based on the results of an on-site tax audit, within two months from the date of drawing up a certificate of an on-site tax audit, authorized officials of the tax authorities must draw up a tax audit report in the prescribed form.
Based on the results of an on-site tax audit of a consolidated group of taxpayers, a tax audit report is drawn up within three months from the date of drawing up a certificate of the on-site tax audit.
Thus, the results of the on-site tax audit are consolidated in the corresponding act, which is drawn up both in the event of detection of violations of the legislation on taxes and fees, and in the absence of such.
Contents of the on-site tax audit report
The on-site tax audit report, like any official document, must be drawn up in the prescribed form.
There are three main requirements for the content of the act:
1) the act is drawn up on paper, in Russian and has continuous page numbering.
Blots, erasures and other corrections are not allowed in the act, with the exception of corrections agreed upon and certified by the signatures of the inspector and the person being inspected (his representative).
If it is necessary to use abbreviated names and generally accepted abbreviations in the text of the act, upon first use, the corresponding phrase is given in full, while its abbreviated name or abbreviation used further in the text is indicated in brackets;
2) on-site tax audit report:
- must contain a systematic presentation of documented facts of violations of the legislation on taxes and fees and other significant circumstances identified during the inspection process, or an indication of the absence thereof, as well as conclusions and proposals of inspectors to eliminate the identified violations and links to articles of the Tax Code of the Russian Federation providing for responsibility for identified tax violations;
- should not contain subjective assumptions of inspectors that are not based on sufficient evidence;
3) the act must consist of three parts: introductory, descriptive and final.
Signing an on-site tax audit report
After drawing up, the tax audit report is signed by the persons who conducted the relevant audit and the person in respect of whom this audit was carried out (his representative).
When conducting a tax audit of a consolidated group of taxpayers, the tax audit report is signed by the persons who conducted the relevant audit and the responsible member of this group (his representative).
Delivery of the on-site tax audit report
The completed and signed on-site tax audit report is handed over to the person in respect of whom the tax audit was carried out.
The tax audit report, within five days from the date of this act, must be delivered to the person in respect of whom the audit was carried out, or his representative against signature, or transferred in another way indicating the date of its receipt by the specified person (his representative).
When conducting a tax audit of a consolidated group of taxpayers, the tax audit report is handed over to the responsible participant of the consolidated group of taxpayers within 10 days from the date of this act.
As a rule, tax authorities do not take measures to deliver the inspection report to the person in respect of whom the inspection was carried out, but are limited to sending it by mail.
Actions of the taxpayer after receiving the on-site tax audit report
The Tax Code of the Russian Federation determines the actions of a taxpayer that he has the right to carry out after receiving an on-site tax audit report.
Thus, the person in respect of whom a tax audit was carried out (his representative), in case of disagreement with the facts set out 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 to submit written objections to the said act as a whole or to its individual provisions.
On-site tax audit: details for an accountant
- About the “depth” of a repeated on-site tax audit
89 Tax Code of the Russian Federation. A repeated on-site tax audit of a taxpayer is an audit conducted independently... . 1). When conducting a repeat on-site tax audit, the period can be checked, not... through a desk audit. So, the on-site tax audit will not be repeated in relation to... . The period inspected during a repeated on-site tax audit may exceed three calendar... its submission within the framework of the corresponding on-site tax audit verifies the period for which...
- What is an on-site tax audit?
Peneus; seizure of a bank account; appointment of an on-site tax audit. It is necessary to carefully check counterparties and... on-site audit The decision to conduct an on-site tax audit is made by the head (deputy head) ... provided in a properly documented form. An on-site tax audit is carried out directly on the territory of the taxpayer... exactly the required documents are almost impossible. On-site tax audits can be repeatedly scheduled and suspended...
- 5 taxpayer mistakes during an on-site tax audit
A collection similar to... can already be published on the rules of taxpayer conduct during an on-site tax audit. A collection similar to... No. 2. Give everything or nothing An on-site tax audit is not only a check of your...
- Tax control goes beyond
The effectiveness of their work. Therefore, the Federal Tax Service considers conducting an on-site tax audit as the last... “attractive” for conducting, for example, an on-site tax audit, including: Availability of..., for which the client is recommended for an on-site tax audit. There are also many other software...
- Review of the main changes to the Tax Code of the Russian Federation, which were introduced by Law No. 325-FZ
The day of her reception by the multifunctional center. On-site tax audit. Inspections that are carried out by tax authorities... that the decision to conduct an on-site tax audit is made by the tax authority: according to... the above, the decision to conduct an on-site tax audit has the right to be made by the tax authority, ... the Russian Federation has established that an independent on-site tax audit of a branch or representative office is carried out by... a person of the tax authority conducting an on-site tax audit or a desk tax audit...
- Taxpayer’s objections to the tax audit report: general rules for drawing up
Tax Code of the Russian Federation): desk tax audits; on-site tax audits. From paragraph 1 of Art. 100 ... of the Russian Federation it follows that, based on the results of an on-site tax audit by officials of tax authorities in ... the Tax Code of the Russian Federation): desk tax audits; on-site tax audits. From paragraph 1 of Art. 100 ... of the Russian Federation it follows that, based on the results of an on-site tax audit by tax officials in...: “Objections to the act of _________ (desk/on-site) tax audit No. _______ dated ______________.” In the intro...
- On-site inspections of tax authorities and required documents
Request from an organization during an on-site tax audit (VTA)? Recently, the Federal Tax Service expressed whether to request from an organization during an on-site tax audit (VNA)? Recently the Federal Tax Service expressed, in... . 1 tbsp. 82); When conducting an on-site tax audit, the taxpayer may have documents... .04.2010 No. 441-О-О: on-site tax audit documents are focused on identifying violations...
- Organizational management expenses: analysis of judicial practice
... No. A08-1526/2017). Based on the results of the on-site tax audit of the joint-stock company, additional tax was assessed for... -11895/201). According to the results of the on-site tax audit, the LLC was including... -7822/2015). Based on the results of the on-site tax audit, including the LLC... case materials, the company presented an agreement on the transfer of powers during the on-site tax audit...
- Income tax: establishing valid tax obligations based on GNP results
In what cases should tax authorities, based on the results of an on-site tax audit (VNA), determine the actual tax... profit of organizations is included in the subject of an on-site tax audit. In the Determination dated 21.02...
- Review of legal positions on taxation issues reflected in judicial acts of the Constitutional Court and the Supreme Court of the Russian Federation in the fourth quarter. 2019
Society to foreign companies. When conducting an on-site tax audit, the tax authority established circumstances indicating... the result of an on-site tax audit carried out against the company could not be an additional assessment of tax... the loss of this right. Based on the results of an on-site tax audit in relation to an individual, the tax...
- Who will be called to the commission on legalization of the tax base?
The commission may be preparation for an on-site tax audit - this is a chance to gain time, conduct... inspections may entail an on-site tax audit.
- Practice of the Supreme Court of the Russian Federation on tax disputes for October 2019
The decision of the inspectorate, made based on the results of the on-site tax audit, was recognized as legal, the results of the desk tax... the decision of the inspectorate of the amount of tax on the on-site tax audit. Determination dated 10/09/2019...., Spektrtelecom) – During the inspection’s on-site tax audit, the company deliberately evaded the audit...
- Income tax: tax sanctions and statute of limitations for bringing to tax liability
If the taxpayer actively opposed the on-site tax audit. The course of this period is considered suspended... circumstances impeding the conduct of an on-site tax audit, and a decision was made to resume the on-site tax audit (clause 1...
- Letters from the tax office – when to respond and when not to
Submission of documents As part of an on-site tax audit, requesting documents is one of...
- When does artificial “fragmentation” of a business become a tax crime?
... the “depth” of coverage of an on-site tax audit (as a general rule, within the framework of an on-site tax audit, it can be checked... the periods of the taxpayer’s activity are “closed” for an on-site tax audit and holding accountable for...
The essence of any tax audit is to analyze how correctly and to what extent the requirements of the Tax Code of the Russian Federation are met.
What types of checks exist
The legislation of the Russian Federation provides for 2 main types of tax audits: desk and field. Let's look at what their main features are and how they differ from each other.
On-site inspection.
If they prove that this is being done illegally, you will be charged additional taxes that you need to pay when applying.
After checking the legality, inspectors will analyze how correctly you keep records. But let us immediately note that individual entrepreneurs are not obliged.
Checking IP on UTII
To begin with, it is worth noting that such a check is applied if you have already committed violations of tax laws.
This could be incorrect filling out of declarations, violation of deadlines for filing, or suspicion of concealing income.
In general, checking for UTII consists of confirming physical or other indicators that are used to calculate tax: calculation of the average headcount, title documents for premises, territories, if your business is a parking lot, as well as concluded agreements and other documents.
Check when closing an individual entrepreneur
Even if you are already safe, they may come to you within three years.
Although it is worth saying that an on-site inspection is not carried out in all cases and is not mandatory. But even if your business is in process, tax authorities have the right to check you.
Of course, inspectors will not come to your home, but they can do the following:
- Conduct an inventory;
- Request documentation related to the activities of your individual entrepreneur;
- Inspect the premises (if any).
Tax specialists have the right to conduct on-site audits in relation to your individual entrepreneur within 36 months after you close it.
On-site inspection of an LLC: reasons for appointment
- Reports for more than 2 years reflect that the company is unprofitable;
- Cost growth outpaces income growth;
- You have repeatedly changed your tax service provider;
- There is reason to believe that your company is cooperating with fly-by-night companies;
- You do not provide explanations for discrepancies in reporting data.
This list may be supplemented depending on the situation.
Additional activities
During the inspection process, inspectors may carry out additional control measures:
- Request papers and seize them;
- Inspect the territory and property;
- Conduct an inventory of property;
- Conduct questioning of witnesses;
- Use the services of experts and a translator.
Such activities can be carried out by inspectors only in compliance with all legal requirements.
LLC inspection deadlines
The standard period is 2 months. But it can be extended for various reasons up to 6 months.
The reasons are:
- The company is very large;
- It is necessary to carry out additional verification activities;
- The LLC has separate divisions;
- You submitted documentation late.
Checking LLC on the simplified tax system
The procedure is almost identical to the IP verification. First, tax officials find out whether you have the right to apply the simplified taxation system and whether you comply with all the requirements for this taxation regime.
Then the simplified tax payment calculations are checked, after which the correctness of filling out the documentation and the procedure for carrying out business activities. operations.
How is a tax audit carried out during the liquidation of an LLC?
During on-site inspections, inspections are almost always carried out.
They will check your information on absolutely all tax payments for the last 36 months. It does not matter when your company was inspected as planned.
The timing will depend on the state of the documentation, how the liquidation commission behaves, and what the structure of your company is.
If your company has branches, they will also be checked.
Recording the test result
All results will be reflected in the protocol and final certificate. It reflects the amount of debt, as well as information about violations of the law (if any were discovered).
If you do not agree with the results of the inspection, within 15 days from the date of receipt of the results of the inspection, you can appeal them.
How to avoid verification during liquidation
There are several legal options to avoid communicating with tax authorities:
- Make all payments on time and in full;
- Sell the company;
- Complete liquidation with a zero balance;
- Seek help from intermediaries.
Desk audits of individual entrepreneurs and LLCs
This event is primarily aimed at checking whether you comply with the requirements of tax legislation.
It is carried out on the territory of the Federal Tax Service after you submit your declaration. In this case, permission from the inspection management to conduct an inspection is not required.
Federal Tax Service inspectors are not required to notify you of the inspection. You will learn about it if the inspectors have questions for you or require clarification.
You will have to provide the documentation that the tax office decides to require within ten days after you receive a request for this.
If you refuse to provide them, you may be subject to a fine or administrative liability.
The audit will be carried out for the period that you previously indicated in the declaration.
As for the deadline, it is three months, and its countdown begins from the date following the date of submission of the declaration to the Federal Tax Service.
A desk audit of LLCs working under the simplified tax system is carried out according to the same principles as an audit under the general taxation system.
Changes in inspections this year
As for the changes that will take place this year, one thing is worth noting: inspections will become more thorough and dangerous for entrepreneurs.
This becomes possible thanks to the new software of tax inspectorates, which analyzes in detail the submitted declarations, reports, the ratio of benchmark indicators and thus generates a list of candidates for inspection. The analysis takes place practically without the participation of a tax inspector, and the results are presented in a short certificate.
So, for example, the introduction of the electronic ASK VAT system, currently in its 2nd version, has made it possible to reduce illegal VAT refunds from the budget by almost 8 times.
The mandatory use of online cash registers that transmit information to the tax office in real time also makes it possible to stop non-payment of VAT and minimize “gray” tax evasion schemes.
Another innovation is that a desk audit can be carried out by a different Federal Tax Service than the one to which you usually submit reports. This is done in order to exclude any personal contacts, as well as to increase the efficiency of the events.
Currently, according to statistics, the highest tax collection occurs as a result of desk audits, rather than on-site audits. This means that the likelihood that you will be required to provide explanations and make larger additional charges than before increases.
The most thorough and dangerous checks are those that the Federal Tax Service conducts together with law enforcement officers. The number of such checks has already exceeded 4.5 thousand.
Conclusion
Every manager or business owner should understand that it is unlikely that it will be possible to avoid inspection. Your task is to comply with all legal requirements, and if inspectors come, to provide them with the opportunity to carry out legal actions.
One of the main sources of headaches for any entrepreneur is the tax service. Even if everything is in order with reporting at your enterprise, all rules and regulations are followed, and there are no violations, a tax audit can still cause trouble and ruin your mood.
Especially for entrepreneurs IQReview I tried to give detailed answers to questions related to this procedure. What is an on-site tax audit and a desk tax audit, how do they differ, and what other types of control are there? Read below.
What is a tax audit and why is it carried out?
External audit tax office— a form of control carried out by authorized bodies (in this case, tax inspectors). It is carried out in relation to all persons who carry out activities subject to the legislation on taxes and fees. This applies to taxpayers, fee payers and tax agents.
To put it simply, everyone who pays taxes can be checked: both individuals and companies. The purpose of such control is"cleanliness" check and payment terms and compliance with dimensions fees
The process itself is a comparison of the data that was submitted in the declaration with the actual data thatidentified by employeestax office.
Let's reinforce the general information:
The right of tax authorities to conduct inspections is specified in clause 2, article 31 of the Tax Code of the Russian Federation (hereinafter referred to as the Tax Code of the Russian Federation).
Article 82 of the Tax Code of the Russian Federation defines the concept of “tax audit” and also reveals the tasks and rights of regulatory authorities.
What is the result?
R results of tax auditsare documentedthe official who carried out the procedure (according to Article 100 of the Tax Code of the Russian Federation).
Within 2 calendar months after drawing up a certificate of the fact of the inspection, a special document must be drawn up -tax audit report. It must be signed by the inspector (inspector) and a representative of the organization being inspected.
Mandatorytax audit report must contain:
A complete list of detected offenses with links to the relevant articles of the Tax Code of the Russian Federation.
Proposals of the supervisory authority to eliminate violations.
If there are no violations,tax audit reportmust have an appropriate record to prove this.
The completed document is transferred to the head of the audited organization. The fact of its receipt is also documented - a receipt.
If tax audit report contains points with which the head of the organization does not agree, he has the right not to sign it. In this case, he is obliged to draw up and submit a written application to the tax office within 14 days from the date of receipt of the document. It must explain the reasons and motives for the refusal. If there is documentary evidence supporting the reasons for refusal, they must be attached to the application.Further, in the next 14 days from the date of submission of the application, it will be reviewed.
If tax audit report is simply not accepted by a representative of the verified organization - this is also documented.
Types by method
P On the method of conducting “visits” of regulatory authorities can be divided into:
Solid. In this case, all documents of the enterprise are inspected without restrictions. Suchtax audit planis relevant for small enterprises (where this can be done quickly), as well as for cases where it is necessary to restore all information about activities.
Selective. In this case, a certain part of the documents is inspected.
Kinds at the venue
P Based on the location of the inspection, the work of the inspection is divided into 2 types:
IN on-site tax audit.
TO ameral tax audit.
N Let's take a closer look at what it ison-site tax audit and what is desk tax audit.
Cameral
A desk tax audit is carried out without an inspector visiting the enterprise. A detailed analysis of the company's declarations and documents documenting the activities of taxpayers is carried out.
A desk tax audit takes up to 3 months from the date of submission of the required documentation. The list of documents is as follows:
Tax return.
Balance sheet.
Income-expense report.
Cash flow report.
Report on the intended use of money.
Statement of changes in equity.
A desk tax audit reveals the following problems:
Errors in filling out documentation.
Errors in calculations, payment amounts, use of benefits, tax rates.
Nowadays, a desk tax audit is the main way to control taxpayers. This type of inspection covers all persons without exception (100%) who pay taxes. For comparison: on-site tax audits are usually used for 20-25% of subjects.
Desk tax audit is based on reporting. It should contain the following data:
If questions arise, a representative of the audited organization may be summoned for questioning. They may also be required to provide additional documentation or certain items. Desk tax audits are carried out as planned.
If no violations were identified during the audit, the procedure is completed.
If any violations were found, then:
An act is drawn up within 10 working days.
Within the next 5 working days from the date of drawing up, the act is transferred to the representative of the organization.
Within 1 calendar month after receiving the act, the organization has the right to challenge the conclusion and provide its data.
Within 10 working days after the expiration of 1 month, the head of the fiscal authority reviews the case and makes a decision (on whether or not to bring the organization to justice).
Visiting
An on-site tax audit is carried out at the location of the organization (that is, right in the office or other premises occupied by the company). During the inspection process, not only documents can be analyzed - inspectors can request access to premises used for the company's activities.
Documents for each premises can also be checked, which must be provided separately within up to 5 days from the date of request. Moreover, such documentation can be confiscated for up to 5 days.
Tax inspection An on-site tax audit is carried out by employees of the fiscal service. Additionally, the following may be involved in the inspection:
Translators (if any documents are drawn up in a foreign language).
Experts (for conducting various examinations - depending on the type of activity of the enterprise).
Specialists from other industries (surveyors, etc.).
An on-site tax audit is carried out for the same purposes as a desk audit: to identify errors in calculations and payment of taxes. If the results of tax audits reveal any violations, the deadlines and requirements for their implementation are indicated. If the offenses are serious and fall under the articles of various codes, a decision is made to punish those responsible. Also, in special cases, the activities of the enterprise as a whole may be limited.
An on-site tax audit lasts up to 2 months. The countdown begins from the day the inspectors arrive at the enterprise. In some cases, the duration of the inspection may be extended to 4 months, and in exceptional situations, senior management may extend it to 6 months.
Representatives of fiscal authorities can verify documentation for the previous 3 calendar years. There is also a limitation on the number of inspections - an on-site tax audit is carried out no more than once per period. An exception (re-inspection) is possible in the following situations:
During reorganization or liquidation of a legal entity.
With the control of senior management over the body that carried out the inspection.
If the organization provides updated data in which the tax amount is indicated less than previously stated.
An on-site tax audit can only be carried out on the instructions of the management of the fiscal service (while a desk audit is carried out without instructions “from above”). Only legal entities and individual entrepreneurs can be checked.
During such an audit, management or employees of the audited organization may be involved in the following procedures:
Inventory - carried out to determine the reliability of the data specified in the documentation.
Interrogation - carried out to clarify or clarify various information that may be useful to authorized persons.
Calling an individual (client, former employee) as a witness to testify.
Inspection of any premises used by the organization being inspected - to identify equipment, goods, materials that do not comply with the documentation.
Seizure of documents or any other items (equipment, technology) - for analysis, examination or as material evidence.
Expertise.
Counter
One of the types of procedures listed above are counter checks. This method involves checking two (or more) samples of the same document. These can be invoices or invoices. Such papers can be taken for analysis both in the enterprise that is being inspected and in other organizations.
If a document is presented in only one copy, this is one of the signs of concealing the real income of the enterprise.
Simplified comparative table of features of on-site and desk inspections
| Cameral | Visiting | |
|---|---|---|
| Who checks | Employees of local fiscal authorities | Employees of fiscal authorities at any level |
| What is being checked | Documentation for the reporting period only | Documentation for a period of up to 3 years |
| Reason for checking | Not required | Not required |
| Regularity | Each period, as declarations are submitted | Selectively |
| Where is it checked? | At the location of the supervisory service | Location of the audited organization |
| Who is being checked? | All taxpayers (both individuals and legal entities) | Legal entity only |
| What's being done | Analysis of the provided documentation | All actions permitted by the Tax Code of the Russian Federation |
Types by scope of work
Depending on the scope of work, all checks are divided into 3 types:
Complex. Carried out in case of suspicion against a taxpayer. Can cover all types of documents. Can be carried out no more than once every 3 years.
Thematic. It is carried out both as planned and in case of suspicion against the taxpayer. May cover individual areas of activity. Can be carried out either separately or included intax audit plan complex volume.
Target. Covers individual operations (for example,verification of the counterparty, export or import operations, investment of assets, etc.).
Types by organization
Based on the methods of organizing the actions of supervisory authorities, they can be divided into 2 types:
The Federal Tax Service Plans s. They are carried out according to a schedule drawn up and approved by senior management. The schedule is determined for each period separately. The inspected taxpayer is notified of the inspection long before it takes place.
Sudden (unscheduled). Type of on-site inspection. Conducted without notifying the audited organization. An inspection of this type requires a written order from the head of the territorial office.
Other forms of inspection
According to the current Tax Code of the Russian Federation, there are 2 more forms of taxpayer inspection:
Control. Conducted by a higher supervisory authority. In this case, the work of both the enterprise and the employees of the fiscal authorities who inspected the company earlier can be checked. If violations are discovered on the part of authorized persons (inspectors, experts), penalties may be applied to them, including administrative or criminal liability.
Repeated. In this case, a duplication of the audit that was carried out earlier is carried out. All the same documents and data that were examined during the previous procedure are checked. If discrepancies are found, this will indicate either an offense on the part of the organization, or errors or violations on the part of the inspectors.
The most common violations detected during inspections
Most often, fiscal authorities identify the following types of violations (accidentally or intentionally):
Understatement of revenue.
Inflated expenses.
Incomplete reflection of the quantity of goods sold (or services provided) - in order to reduce the amount of VAT taxes.
Errors and violations in the preparation of documentation, which is reflected in the performance indicators of the enterprise.
Moratorium for small businesses for 2017-2019
To stimulate, the Russian government introduced a moratorium on inspections.
According to Federal Law No. 246 of July 13, 2015, for 2017-2019 inclusive, scheduled inspections are not carried out in relation to legal entities and individual entrepreneurs related to small businesses.
There are also exceptions by area of activity (that is, in relation to such companies, all checks are fully preserved):
healthcare;
education;
heat supply;
energy, energy saving, increasing energy efficiency.
The moratorium will also not affect companies that:
Based on previous inspections (within the last 3 years), the license was revoked or its validity was temporarily suspended.
They committed gross violations of the law, and in respect of which administrative punishment came into force.
About tax audits and the selection of companies to conduct them (video)
4.1. The period for conducting an on-site tax audit is calculated from the day the decision to order an audit is made and until the day a certificate of the audit is drawn up (clause 8 of Article 89 of the Code). The recommended form of the Decision to extend the period for conducting an on-site tax audit is given in Appendix No. 2 to the order of the Federal Tax Service of Russia dated May 7, 2007 No. MM-3-06/281@.
The period for conducting an on-site tax audit may be extended up to four months, and in exceptional cases - up to six months (clause 6 of Article 89 of the Code). The grounds and procedure for extending the period for conducting an on-site tax audit were approved by order of the Federal Tax Service of Russia dated December 25, 2006 N SAE-3-06/892@.
In order to simplify control of the overall duration of the audit, it is recommended to extend the period for conducting on-site tax audits for a period calculated in whole months from one to four. In other cases, in order to calculate the deadlines until which an on-site tax audit can be extended, tax authorities are recommended to proceed from the fact that a month contains an average of 30 calendar days.
At the same time, tax authorities must take into account that it is possible to repeatedly justifiably extend the period for conducting an on-site tax audit for a total period of up to four months, and in exceptional cases up to six months.
During on-site tax audits of organizations with simultaneous inspections of branches (representative offices, other separate divisions), the decision to extend the period for conducting an on-site tax audit is made in the required number of copies and sent to the tax authorities in accordance with the recommendations given in this letter.
An on-site tax audit of a consolidated group of taxpayers cannot last more than two months. The specified period is increased by a number of months equal to the number of participants in the consolidated group of taxpayers (in addition to the responsible participant in this group), but not more than up to one year. The specified norm of paragraph 5 of Article 89.1 of the Code assumes that the maximum period for such an inspection can be determined initially, does not require a decision to extend it for a number of months equal to the number of group members, and does not imply its further extension beyond the specified period in the manner prescribed by paragraph 6 Article 89 of the Code.
Tax authorities must take into account that in accordance with paragraph 16 of Article 89 of the Code, Article 346.42 of Chapter 26.4 of the Code, specifics are established regarding the period for conducting on-site tax audits when implementing production sharing agreements, which consist in the fact that an on-site tax audit of the investor under the agreement or the operator of the agreement in connection with activities under the agreement cannot last more than six calendar months. At the same time, when conducting on-site inspections of an investor or operator with branches and representative offices, the inspection period is increased by one month to conduct an inspection of each branch and representative office.
4.2. The head (deputy head) of a tax authority has the right to suspend an on-site tax audit, including a consolidated group of taxpayers, for:
1) requesting documents (information) in accordance with paragraph 1 of Article 93.1 of the Code. Suspension of an on-site tax audit on this basis is allowed no more than once for each person from whom documents are requested;
2) receiving information from foreign government bodies within the framework of international treaties of the Russian Federation;
3) conducting examinations;
4) translation into Russian of documents submitted by the taxpayer in a foreign language.
The suspension and resumption of an on-site tax audit is formalized by a corresponding decision of the head (deputy head) of the tax authority conducting the said audit. The forms of the Decision to suspend the on-site tax audit and the Decision to resume the on-site tax audit are given in Appendices 1 and 2 to the order of the Federal Tax Service of Russia dated March 6, 2007 N MM-3-06/106@.
When making a decision to suspend an on-site tax audit, tax authorities must take into account that the Code does not provide for a procedure for calculating working days and calendar days contained in a calendar month. In this connection, in order to calculate the periods for which, in accordance with paragraph 9 of Article 89 of the Code, an on-site tax audit may be suspended, tax authorities are recommended, in order to control the total duration of the audit, to sum up the periods of suspension until the total period of suspension of the audit is reached, which cannot exceed six months .
Tax authorities are recommended to monitor the legality of suspending an on-site tax audit by making a decision to resume an on-site tax audit after the grounds for suspending the audit given in the decision to suspend an on-site tax audit have been exhausted (for example, in the case of suspending an audit to request documents, documents have been received). In this case, it is advisable to resume the audit if the documents were not received for reasons beyond the control of the tax authority, or there is a need to carry out tax control measures on the territory (premises) of the taxpayer being inspected, or the general period of suspension of the audit expires, in other cases.
If the audit was suspended to obtain information from foreign government bodies within the framework of international treaties of the Russian Federation and within six months the tax authority was unable to obtain the requested information from foreign government bodies within the framework of international treaties of the Russian Federation, the period of suspension of the said audit may be increased for three months (clause 9 of Article 89 of the Code). When applying this rule, at the time of making a decision to suspend an on-site tax audit, the following conditions must be simultaneously met:
the total six-month period for suspending the inspection has been exhausted;
6 months have expired, calculated from the date of sending the request to the competent authority of a foreign state by the territorial tax authority conducting an on-site tax audit, to the department of the Federal Tax Service of Russia for the subject of the Russian Federation on the territory of which the tax authority is located, and in the case of an audit carried out by the department of the Federal Tax Service of Russia for the subject of the Russian Federation Federation or the interregional inspectorate of the Federal Tax Service of Russia for the largest taxpayer calculated from the date of sending the request in accordance with the established procedure to the Control Directorate of the Federal Tax Service of Russia, the interregional inspection of the Federal Tax Service of Russia for centralized data processing, or to the regional tax authority of the Republic of Belarus or the Republic of Kazakhstan.
When conducting on-site tax audits of organizations with simultaneous inspection of separate divisions, the decision to suspend the on-site tax audit and the decision to resume the on-site tax audit are made by the tax authority that made the decision to conduct an on-site tax audit, and are made in the required number of copies and sent to the tax authorities in accordance with the recommendations given in this letter for decisions on conducting an on-site tax audit.
During the period of suspension of the on-site tax audit, the actions of the tax authority to request documents from the taxpayer are suspended, to whom in this case all originals requested during the inspection are returned, with the exception of documents received during the seizure, and the actions of the tax authority in the territory are also suspended (on the premises) of the taxpayer related to the specified audit.
Suspension of an on-site tax audit on one of the grounds provided for in paragraph 9 of Article 89 of the Code does not prevent the conduct of tax control measures that are other grounds for suspending the audit, as well as the conduct of tax control measures that are not grounds for suspension of the audit, with the exception of activities tax control, implying actions of the tax authority on the territory (premises) of the taxpayer (familiarization with original documents on the territory (premises) of the taxpayer, conducting an inspection or seizure).
The Tax Code of the Russian Federation does not contain the concept of an on-site tax audit - Article 89 of the Tax Code of the Russian Federation contains only a list of signs of an audit with which one can answer the question - what is an on-site tax audit:
- 1. An on-site audit is carried out (as a general rule) at the location of the taxpayer. And only if the taxpayer does not have premises where tax inspectors can be accommodated during the audit, it can be carried out at the location of the tax authority.
- 2. The subject of an on-site tax audit is the correctness of calculation and timely payment of taxes. The decision on an on-site tax audit must contain, among other things, the subject of the audit, i.e. taxes, the correctness of calculation and payment of which is subject to verification (clause 2 of Article 89 of the Tax Code).
- 3. The audit is carried out within two months by authorized officials of the tax authority on the basis of a decision of the tax authority, drawn up in a certain form. The period for conducting an on-site tax audit is calculated from the day the decision to order the audit is made until the day the certificate of the audit is drawn up.
- 4. Verification actions consist of an analysis of documents - both submitted by the taxpayer and requested during the audit.
- 5. The maximum number of years that can be covered by the audit is 3 years immediately preceding the year of the audit (the current year is not included in this period).
Conclusion: on-site tax audit - This is a form of tax control over the correctness of calculation and payment of tax, carried out by officials of the tax authority within the framework of the powers granted to them by tax legislation, on the basis of a special decision of the head and lasting for two months from the date of such a decision by analyzing documents available to the tax authorities and (or) requested from the taxpayer.
At the same time, tax authorities do not have the right to:
- - conduct two or more on-site tax audits on the same taxes for the same period.
- - conduct more than two on-site tax audits in relation to one taxpayer during a calendar year.
- - inspect periods exceeding three calendar years preceding the year in which the decision to conduct the inspection was made, except for the cases specified in Article 89 of the Tax Code.
Based on the information available to the tax authority about the taxpayer, obtained during desk tax audits, previous on-site tax audits, and tax control activities, an on-site tax audit program is developed, approved by the head of the tax authority for each taxpayer included in the on-site tax audit plan.
Audits carried out in accordance with the approved plan of on-site tax audits are called planned. Such a plan is drawn up and approved quarterly.
Sometimes there is a need to carry out unscheduled on-site tax audits, including in connection with a request from law enforcement agencies, or on instructions from higher tax authorities, or for other reasons.
Depending on the number of taxes and fees to be audited, the following types of on-site tax audits are distinguished:
- - complex- during which all taxes and fees paid by the person being verified are covered. In the decision to conduct an on-site tax audit, a general description of the issues to be verified that are the subject of the audit may be used - “verification of correct compliance with the legislation on taxes and fees.”
- - thematic- during which only certain taxes and fees are inspected at the discretion of the inspecting officials. For example, in the decision to conduct a thematic on-site tax audit, the subject of the audit will be strictly defined - “checking the correctness of the calculation of corporate income tax, unified social tax and personal income tax.”
Procedure for conducting an on-site tax audit
The Tax Code does not distinguish the stages of a tax audit.
Based on the provisions of Articles 88-101 of the Tax Code of the Russian Federation, a desk tax audit can be represented as a continuous process consisting of the following stages in succession:
- 1. Reception of documents.
- 2. Conducting a tax audit.
- 3. Consideration of tax audit materials and making a final decision based on the results of such consideration.
But the stages of an on-site inspection can be identified empirically.
Planning and preparation of an on-site tax audit
Based on the information collected during tax control activities and obtained from various sources about taxpayers, taking into account the desk analysis of their tax returns (calculations) and accounting reports, financial and economic indicators of their activities, those taxpayers are selected in respect of whom tax authority employees can with a certain assume with a degree of certainty the presence or absence of a violation of the legislation on taxes and fees.
The necessary information about the taxpayer can be obtained from both internal and external sources. Information from internal sources is information obtained during state registration and accounting of taxpayers, desk audits of their declarations (calculations), financial statements, personal accounts, etc., and information from external sources is information received by tax authorities from other government bodies, state authorities and local self-government, as well as other legal entities and individuals.
The on-site audit is aimed at identifying tax evasion. This is a more in-depth tax control exercise compared to a desk audit, so it is not surprising that an on-site audit should end with additional assessments. If the on-site inspection was unsuccessful, it means that the inspectors conducted a poor pre-inspection analysis and came out unprepared for the inspection.
The list of taxpayers subject to an on-site tax audit is approved by the head of the tax authority (his deputy) quarterly as part of the on-site tax audit plan, and must contain, in addition to taxpayers in respect of whom tax authority employees can, with a certain degree of confidence, assume the presence or absence of a violation of the legislation on taxes and fees, as well as taxpayers who are subject to mandatory verification in accordance with current legislation, instructions from higher tax authorities, and instructions from law enforcement agencies.
For each taxpayer included in the on-site tax audit plan, a separate on-site tax audit program is developed and approved, which resolves issues about the type of upcoming on-site tax audit, the inspection team and some other issues.
When planning and preparing an on-site tax audit, the amount of missing information about the taxpayer and his activities is determined, and the issue of the need to involve law enforcement officers and other regulatory authorities is resolved.
An audit is ordered, drawn up in a certain form, by a decision of the head (deputy head) of the tax authority at the location of the organization or place of residence of the individual. faces.
According to the requirement of paragraph 2 of Article 89 of the Tax Code, the decision on an on-site tax audit must contain:
- - full and abbreviated name or surname, first name, patronymic of the taxpayer;
- - the subject of the audit, that is, taxes, the correctness of calculation and payment of which is subject to verification;
- - periods for which the audit is carried out;
- - positions, surnames and initials of the tax authority employees who are entrusted with carrying out the audit;
The absence of any of these mandatory details may result in the inspection and its results being considered illegal.
Considering that the purpose of any audit is to verify the correctness of calculation and timely payment (withholding and transfer) of taxes, the audit consists of activities aimed at collecting information and recording evidence of a tax offense, if tax officials have reasonable grounds to believe that it has been committed by the taxpayer or could have been committed by him.
Such events include:
- 1. Requesting documents from the taxpayer in accordance with Art. 93 Tax Code of the Russian Federation.
- 2. Request for documents (information) about the taxpayer or information about specific transactions Art. 93.1 Tax Code of the Russian Federation.
- 3. Excavation (Article 94 of the Tax Code of the Russian Federation).
- 4. Inspection of the territory, premises of documents and objects (Article 92 of the Tax Code of the Russian Federation).
- 5. Carrying out an inventory of the taxpayer’s property (clause 13 of article 89 of the Tax Code of the Russian Federation).
- 6. Calling taxpayers to submit explanations in connection with their payment (withholding and transfer) of taxes and fees or in connection with a tax audit (subclause 4, clause 1, article 31 of the Tax Code of the Russian Federation).
- 7. Interviewing witnesses (Article 90 of the Tax Code of the Russian Federation).
- 8. Involvement of experts (Article 95 of the Tax Code of the Russian Federation), specialists (Article 96 of the Tax Code of the Russian Federation) and translators (Article 97 of the Tax Code of the Russian Federation).
- 9. Use of other provided by the Tax Code of the Russian Federation.
The main responsibility of the taxpayer during an on-site audit is to provide the opportunity for officials conducting an on-site tax audit to familiarize themselves with documents related to calculations and payment of taxes. At the same time, it must be borne in mind that inspectors do not have the right to request documents previously submitted to the tax authorities during desk and field tax audits of a given person being inspected (taking into account the reservations set out in paragraph 5 of Article 93 of the Tax Code).
The completion of an on-site tax audit is documented by a certificate of inspection (form according to KND 1165010), which records the subject of the audit and the timing of its conduct. The certificate is given to the taxpayer or his representative.
The date indicated in this certificate is considered the date of completion of the on-site inspection.
A certificate of an on-site tax audit has important procedural significance and is the starting point of the period allotted for the final registration of the results of an on-site tax audit by drawing up an appropriate act.
Registration of the results of tax audits is carried out in accordance with Art. 100 of the Tax Code and consists of drawing up a tax audit report at the end of the on-site audit.
Based on the results of the on-site tax audit, an act is drawn up in the prescribed form within two months from the date of drawing up a certificate of the on-site tax audit carried out by authorized officials of the tax authorities, regardless of whether or not any violations of the legislation on taxes and fees are detected.
The tax audit report states:
- 1. date of the tax audit report. The date refers to the date the act was signed by the persons who carried out this inspection;
- 2. full and abbreviated name or last name, first name, patronymic of the person being inspected. In the case of an inspection of an organization at the location of its separate subdivision, in addition to the name of the organization, the full and abbreviated name of the inspected separate subdivision and its location are indicated;
- 3. last names, first names, patronymics of the persons conducting the audit, their positions, indicating the name of the tax authority they represent;
- 4. date and number of the decision of the head (deputy head) of the tax authority to conduct an on-site tax audit (for an on-site tax audit);
- 5. date of submission of the tax return and other documents to the tax authority (for desk tax audit);
- 6. list of documents submitted by the audited person during the tax audit;
- 7. the period for which the inspection was carried out;
- 8. name of the tax in respect of which the tax audit was carried out;
- 9. start and end date of the tax audit;
- 10. address of the location of the organization or place of residence of the individual;
- 11. information on tax control measures carried out during the tax audit;
- 12. documented facts of violations of the legislation on taxes and fees identified during the audit, or a record of the absence of such;
- 13. conclusions and proposals of inspectors to eliminate identified violations with references to articles of the Tax Code.
The tax audit report is accompanied by documents confirming the facts of violations of the legislation on taxes and fees identified during the audit. In this case, documents received from the person in respect of whom the inspection was carried out are not attached to the inspection report. Documents containing information that is not subject to disclosure by the tax authority, constituting a banking, tax or other legally protected secret of third parties, are attached in the form of extracts sealed by the tax authority.
After receiving the report, the taxpayer has the opportunity to submit in writing his objections to the on-site audit report and participate in the consideration of the audit materials.
It is necessary to submit objections to the act to the Federal Tax Service within 15 working days from the date of its receipt.
If the audit reveals facts of violation of tax legislation, then based on the results of the audit, the tax authority makes a decision to hold the taxpayer liable for taxation.
Based on the results of consideration of the tax audit materials, the head of the Federal Tax Service makes a decision:
- - on bringing to responsibility for committing a tax offense.
- - on the refusal to prosecute for committing a tax offense (clause 7 of Article 101 of the Tax Code of the Russian Federation).
To make a decision, the head of the Federal Tax Service (or his deputy) must consider:
- - tax audit report;
- - other verification materials;
- - written objections of the taxpayer to the specified act.
During the review of the inspection materials, the head of the Federal Tax Service establishes:
- 1. Whether the taxpayer committed a violation of the legislation on taxes and fees.
- 2. Do the identified violations constitute a tax offense?
- 3. Are there grounds to hold a person accountable for committing a tax offense?
- 4. Obligations:
- - excluding guilt in committing a tax offense;
- - mitigating or aggravating liability for a tax offense.
Based on the results of the review, a decision should be made based on the results of the audit. The decision is made within 10 days from the date of expiration of the 15 day period allotted for filing objections. The deadline for making a decision may be extended, but not more than by one month (clause 1 of Article 101 of the Tax Code of the Russian Federation).
The head of the Federal Tax Service notifies the taxpayer of the time and place of consideration of the tax audit materials. The taxpayer has the right to participate in the consideration of the materials of the said audit personally and (or) through his representative. Before making a decision, the taxpayer has the right to familiarize himself with the materials of his case, including materials of additional tax control measures.
The decision comes into force after 10 days from the date of delivery to the taxpayer. It is during this period, in accordance with paragraph 2 of Art. 139 of the Tax Code of the Russian Federation, a taxpayer can file an appeal against the decision of the Federal Tax Service to a higher tax authority. The decision of the Federal Tax Service can be challenged in whole or in part. If an appeal is filed against a decision of the Federal Tax Service, the said decision comes into force from the day it is considered by a higher tax authority in whole or in part.
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