Design

Desk tax audit is carried out according to. Cameral check - what is it? What happens in practice

An in-house audit is called an audit conducted in relation to a tax declaration submitted by a citizen, individual entrepreneur or organization. Its duration does not exceed three months, and its appointment does not require the decision of the head of the inspectorate.

A desk audit is one of the types of tax control, in which the tax authority examines the declaration or calculation submitted by the taxpayer for the correctness of the calculation of the tax base, determining the amount of tax payable, the legality of applying benefits, etc.

The procedure and terms for conducting this type of tax control are regulated by Art. 88 of the Tax Code of the Russian Federation.

Table No. 1. Briefly about desk audit

What is checked	A tax return or calculation submitted by a citizen, company or individual entrepreneur
How long does the check take	3 calendar months (see note)*
What activities can be carried out within the framework of this type of control	requesting documents and obtaining information about the taxpayer; interrogation of witnesses; handwriting and other types of expertise; conducting an inspection; involvement of an interpreter or expert
How is the result of the activities carried out	In case of violations, an act is drawn up. If no violations are found, then no document is drawn up.
What to do if you do not agree with the results reflected in the act	In case of disagreement with the results of the audit, the taxpayer submits objections to the act of the cameral audit to the tax authority that issued the said document. Then, if this objection was not accepted, - to a higher tax authority

* Note: in some cases, the head of the inspectorate may decide to conduct additional tax control measures lasting one month.

Let's consider in more detail what a cameral check is.

Deadline

In accordance with the Tax Code, the term for conducting this type of tax control should not exceed three calendar months from the date of reporting. When submitting a declaration or calculation in person, the period begins to run from the date of its submission, which is confirmed by a stamp affixed on the first sheet of reporting. When sent by mail - the date of submission is the date indicated on the stamp of the postal item.

In some cases, the inspectorate may appoint additional tax control measures lasting one month. As a rule, this happens after the taxpayer submits his objections, and the tax authority needs time to study the newly discovered circumstances.

Important: when carrying out tax control measures, the IFTS cannot accrue additional amounts of taxes in view of the new information that has become available. As part of the additional activities, the information and data obtained during the audit are verified. If, as a result of additional measures, the amount in the decision was increased (due to circumstances that emerged during the implementation of these measures), this is the basis for canceling the decision to hold liable.

Within the framework of this type of control, almost the entire range of activities carried out as a result of an on-site inspection is carried out, but with some reservations. Thus, inspection of premises and territory can be carried out only with the consent of the taxpayer. Also, the information to be checked must cover the period for which the declaration is submitted.

Registration of results

If, as a result of the inspection, violations were revealed by the inspection, an act is drawn up. The specified document must be drawn up no later than 10 days from the date of completion of the audit and handed over to the taxpayer within 5 days from the date of its preparation.

Act of a cameral tax audit (download)

Note: Violation of the deadlines for issuing the results of the audit and notifying the taxpayer is the basis for canceling the decision.

Within a month from the date of receipt of the act, the taxpayer may submit his objections to the specified document.

After the expiration of a month from the date of delivery of the act to the taxpayer, the tax authority within 10 days must make a decision based on the results of the audit. It can be either about bringing to tax liability, or about refusing to bring to it.

If within 10 days after the receipt of the decision by the taxpayer, it has not been appealed, then this decision comes into force.

Appealing the results of the measures taken

If a citizen, individual entrepreneur or company does not agree with the conclusions set out in the act, they have the right to file their objections within a month from the date of receipt of the act. Objections are submitted to the IFTS that issued the act.

Based on the results of consideration of objections, the inspectorate makes either a decision to hold liable or a decision to refuse to hold liable. At the same time, sometimes the tax authority takes into account some of the arguments of the taxpayer and, in the decision to hold liable, reduces or cancels the additional assessment of taxes, fees and penalties for certain episodes of the act.

If, based on the results of the consideration of objections, a decision was made to attract and the taxpayer also does not agree with it, he may file an appeal within 10 days from the date of receipt of the specified document. After the expiration of the specified period, the decision comes into force and it can be appealed within 3 years.

Table No. 2. Desk and field tax audits: differences


What is checked	Declaration or calculation submitted by the taxpayer	Accuracy of calculation and terms of payment of taxes, fees and other payments
What period is covered	Reporting period	Three years prior to the year in which the decision to order the audit was made
Is the decision of the head of the inspectorate on the appointment of this type of tax control necessary?
Deadline
Extension of the term	Impossible	Possibly 4 or 6 months
Suspension	Impossible	Possibly up to six months
Location	Location of the tax authority	Location of the taxpayer
Registration of the results of the activities carried out	If no violations are found, the act is not drawn up	The act is drawn up regardless of whether violations are detected or not.

Summarizing the above, we will briefly answer the main questions:

Cameral check - what is it?
A desk audit is an audit carried out on the basis of a declaration submitted by the taxpayer to the tax authority.
What is the maximum review period, can it be extended or suspended?
The maximum term for this type of tax control is 3 months, it cannot be extended or suspended.
How is the result of the audit filed and appealed?
This type of tax control is formalized by an act in case of detection of any violations. If there are no violations, the act is not drawn up. The specified document can be appealed in the pre-trial procedure by filing objections to it.

For more information on what a desk audit is, how and when it is carried out, you can find out from the following video:

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

Cameral tax control

Cameral check - 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 allow to achieve uniformity in the application of the rules of law in the field of taxation, compliance and strict adherence to these rules. There are two types of checks:

Cameral (KNP).
Outbound (GNP).

CNP is more effective than the field one, as it allows you to cover a larger number of taxpayers due to its specifics.

Cameral check - what is it? What goals does it pursue and what principles does it follow? More on that below.

Carrying out CNP 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 verification.

Goals of KNI

The main goals to achieve which a desk audit is aimed are:

Control over the correct application of tax law.
Detection and suppression of tax offenses.
Checking the legitimacy of the claimed benefits and deductions reflected in the tax return.

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

Principles that define the essence of KNP

The principles of a desk audit are, in essence, the features of its purpose and conduct.

Subject of inspection: the subject of the KNI is the documents submitted by the taxpayer, as well as documents at the disposal of the inspectorate.
Place of verification: KNP, unlike GNP, is carried out at the tax office, and not at the person being checked.
Persons conducting the check: as mentioned above, the conduct of the check is entrusted to officials with special powers. No special permission is required to conduct an inspection.
Time period covered by the check: the period specified in the declaration.

Terms of the desk audit

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

For example, according to the Tax Code of the Russian Federation, the date of submission of the declaration by mail is the date indicated on the stamp of the postal item. Accordingly, if the letter is lost in the mail and takes more than 3 months, then it turns out that the verification period will expire by the time it arrives at the inspection?

The Federal Tax Service made it clear in its letter, according to which the audit cannot begin until the receipt of the declaration by the auditing (tax) authority. Thus, the date of submission will be the date on the stamp of the letter, and the date of the beginning of the verification - the date of receipt of this declaration by the tax authority.

Obtaining documents within the KNP

The request for information within the KNI is made in the following cases:

If errors, inconsistencies and discrepancies between the data contained in the submitted declaration with the data in supporting documents or information available in the tax authority are discovered during the audit, the office audit department has the right to demand clarifications from the taxpayer or correct inaccuracies in the submitted declaration.
If the tax payable in the tax submitted to the inspection is less than in the primary one, the inspector has the right to demand explanations and documents justifying the legitimacy of such a reduction.
Similar explanations will also have to be provided if a loss is declared in the declaration. Only in this case they will concern the validity of the claim of this loss.
Additionally, you will also need to confirm the tax benefits declared in the declaration.
When refunding VAT, the inspector may request documents that confirm the legitimacy of the deduction application.

The tax authority is not entitled to request other documents.

Having established the principles and goals that guide a desk audit, what it gives the taxpayer and what features of the audit follow from this, we will analyze the main stages and directions for conducting this type of tax control, as well as the features of formalizing and appealing the results of the audit.

Stages of KNP

It is conditionally possible to distinguish several stages of the CNP:

Directions for KNP

When conducting an audit, the cameral department:

Compares the indicators of the submitted declaration with the data of the declaration for the same tax for the past period.
Conducts an analysis of the indicators of the submitted declaration and indicators of declarations for other taxes.
General analysis of the data contained in the declaration with the data of the tax authority.

Camera check. Documents that draw up its result

In case of discovery of circumstances of violation of the legislation on taxes and fees, expressed in the underestimation of expenses, unreasonably declared deduction or loss, late submission of the declaration and other violations, the inspector draws up an Inspection Report.

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

The KNP act must include the following information:

Date and number of the act.
The initials and positions of the persons who carried out the inspection.
Name of the person being checked (full and abbreviated).
Day of submission to the inspection of the declaration.
declarations.
Start and end date of the test.
List of conducted control measures.
Identified events of a tax offense.
The results of the audit, the assigned measure of responsibility and proposals for eliminating violations.

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

If it is not possible to personally hand over the act 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 the audit report by the taxpayer should be considered the 6th day from the date the report was sent by mail. But in this case, in practice, misunderstandings often occur due to the fact that a person receives an act much later than the specified period, and therefore is deprived of the right to present his objections 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 for VAT, personal income tax and any other tax, or rather, the documents received during its implementation, are subject to consideration by the head (deputy head) of the inspection.

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

The absence of a person notified of the date and place of the audit cannot be a reason for postponing the date of the examination of the audit, and in this case it is carried out without it.

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

After consideration of the materials of the audit, a decision is made on bringing or refusing to bring to responsibility.

So, we have identified the stages and directions, the design features of such a type of control as a desk audit. What is the appeal of the act of verification 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 his objections to the inspection as a whole on the entire act or on 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 audit report, and after their consideration a decision is made.

The decision of the tax authority enters into force one month after it is received by the taxpayer, unless it is appealed on appeal.

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

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

In view of the foregoing, we can conclude that the question of whether a desk audit - what it is, is covered in full.

A desk audit is carried out in relation to the reports and documents that the taxpayer himself submits to the IFTS, or that are available to the inspectorate. Let us consider in more detail what “desk audit” means and what is the procedure for conducting it.

Department of desk audits in the tax service

Each tax office has a department dealing with desk audits. There can be several such departments, then each has its own direction, for example, desk audits of legal entities, verification of personal income tax declarations, verification of income tax declarations, etc.

An in-house tax audit is carried out by authorized officials - tax inspectors, whose main function is to monitor compliance with tax laws on the basis of reports submitted by taxpayers. "Camerals", unlike employees of the department of on-site inspections, do not go to the taxpayer, but check all documents on the spot - at the IFTS.

The main duties of the tax inspector of the office audit department are as follows:

acceptance of tax declarations, calculations, reports, balance sheets and other documents related to the calculation and payment of taxes and insurance premiums,
conducting desk audits of received reports and documents,
carrying out counter audits, if necessary - sending requests to other tax inspectorates for such audits,
consideration of issues of refunding overpayments on taxes, insurance premiums and other payments to the budget,
collection of evidence base on the facts of violation of tax legislation by taxpayers, preparation of materials for the application of sanctions to violators, including the suspension of operations on bank accounts due to failure to submit tax returns.

In general, it is possible to single out such main tasks of the desk tax audit conducted by the department as:

verification of received reports,
based on the results of the audit - the selection of taxpayers for an in-depth "camera room",
selection of taxpayers for whom it is possible to appoint an on-site tax audit.

Stages of a desk tax audit

Article 88 of the Tax Code of the Russian Federation establishes the procedure for conducting desk audits of taxpayers. "Cameralka" is carried out on any reporting received by the Federal Tax Service, and this does not require a special decision of the head of the inspection. The taxpayer is not notified of the start of the audit.

An in-house tax audit is carried out in several stages:

data on the submitted reports are entered into the automated system of the Federal Tax Service;
reconciliation is carried out, the indicators of the reporting period are compared with the same indicators of previous periods, and compared with the indicators reflected in other declarations and reports;
compliance with the deadlines established for the submission of a particular report is checked;
reasons and grounds for in-depth verification are identified;
if no violations are identified and there are no grounds for an in-depth check, then the “camera room” ends automatically, without drawing up an act. The taxpayer is not informed about the completion of the audit.

If there are discrepancies or errors in reporting, as well as when claiming benefits, VAT refundable, tax reporting when using natural resources, etc., an in-depth check is carried out. What does a desk tax audit mean at this stage? This means that the taxpayer will be made aware of the violations he has committed, in connection with which he is asked for clarifications and, possibly, it will be necessary to make changes to the declaration and submit a “clarification” (clause 3 of article 88 of the Tax Code of the Russian Federation).

The taxpayer is given no more than 5 working days from the date of receipt of the request from the IFTS to fulfill these requirements. When submitting an amended declaration, after its acceptance, the period of a desk audit begins anew.

An in-depth desk audit is the basis for carrying out such tax control procedures as: cross-checks, examination, interrogation of witnesses, demand or seizure of documents, etc.

The inspector conducting the “camera room” is obliged to consider all explanations and documents submitted by the taxpayer in his defense. It is unacceptable to request documents and information that are not related to the audited reporting, or not provided for by tax legislation. If the fact of a tax violation is nevertheless established, an act of a desk audit is drawn up (clause 5, clause 7, article 88 of the Tax Code of the Russian Federation).

On some regional websites of the Federal Tax Service, you can more clearly familiarize yourself with the scheme of a desk tax audit (for example, on the website of the Federal Tax Service of the Russian Federation for the Republic of Altai).

Terms of the desk audit

An in-house tax audit is carried out at the location of the tax inspectorate within 3 months from the day the taxpayer submitted the report, if the inspectors have no comments on the report.

If violations are found in the submitted reporting, Art. 88 of the Tax Code of the Russian Federation, in addition to 3 months during which a desk audit is carried out, provides for the following periods:

10 working days - to draw up an act of a desk audit;
5 working days from the date of drawing up the act is given for its delivery to the taxpayer;
1 month - the period during which the taxpayer can file his objections to the audit report;
another 10 working days are given to the head of the Federal Tax Service Inspectorate to consider the materials of the “camera room” and the objections of the taxpayer. Based on them, he makes a decision to bring, or to refuse to hold the taxpayer liable for a tax offense. In special cases, if additional tax control measures are required, the period may be extended for another 1 month.

2.1. The purpose of a desk tax audit is to control compliance by taxpayers, payers of fees, tax agents with the legislation on taxes and fees.

ConsultantPlus: note.

Federal Law No. 150-FZ of 08.06.2015 supplemented the first paragraph of Clause 1 of Article 88 with a proposal according to which a special declaration submitted in accordance with Federal Law No. 140-FZ of 08.06.2015 cannot be the basis for conducting an in-house tax audit.

2.2. In accordance with paragraph 1 of Article 88 of the Code, a desk tax audit is carried out on the basis of tax declarations (calculations) and documents submitted by the taxpayer, the payer of the fee, the tax agent (hereinafter referred to as the taxpayer), as well as other documents on the activities of the taxpayer, available to the tax authority.

ConsultantPlus: note.

In the official text of the document, apparently, a misprint was made: the second paragraph of paragraph 1 of Article 88 is meant, and not paragraph 1.1 of Article 88.

In accordance with paragraph 1.1 of Article 88 of the Code, a desk tax audit of the calculation of the financial result of an investment partnership is carried out by the tax authority at the place of registration of a participant in an investment partnership agreement - a managing partner responsible for maintaining tax records.

A desk tax audit is carried out by authorized officials of the tax authority in accordance with their official duties without any special decision of the head of the tax authority within three months from the date of submission of the tax return (calculation) by the taxpayer (paragraph 2 of Article 88 of the Code). When applying this norm in terms of interpreting the concept of "submission" to the tax authorities, it must be taken into account that the three-month period provided for by paragraph 2 of Article 88 of the Code is intended for carrying out tax control measures as part of an in-house tax audit and, based on the specified purpose of its establishment, may be calculated only from the date of receipt of the tax declaration (calculation) by the tax authority. The foregoing does not change the rule of paragraph 8 of Article 6.1 of the Code, according to which the taxpayer is recognized as fulfilling the obligation to submit a declaration if the document is handed over to the communications organization before 24:00 of the last day of the deadline. The specified period is calculated in this order, including in the following cases:

1) submission of a tax declaration (calculation) in any way: in person, by mail, in electronic form via telecommunication channels;

2) when documents are not submitted, which, in accordance with the provisions of the Code, must be attached to the tax declaration (calculation).

In the audit act, the date of commencement of the desk tax audit shall indicate the date of receipt of the tax declaration (calculation) by the tax authority.

2.3. In accordance with paragraph 1 of Article 88 of the Code, when conducting cameral tax audits, in addition to documents submitted by the taxpayer with a tax declaration (calculation), other documents available to the tax authority are also used. These include:

previously submitted tax returns (calculations);

documents received by the tax authority with the initial tax declaration (calculation) - during an in-house tax audit of the revised tax declaration (calculation);

documents previously received (compiled) in the course of field and cameral tax audits, other tax control measures;

documents received by the tax authority in the course of performing other functions that are legally assigned to the competence of the tax authorities (for currency control, checks of cash registers, completeness of revenue accounting, etc.);

decisions (resolutions) of tax authorities;

statements and messages received from the taxpayer and third parties;

materials received from law enforcement and other bodies, from extra-budgetary funds, including in accordance with departmental agreements with the Federal Tax Service of Russia, regional departmental agreements, etc.;

other documents and information obtained legally, including those specified in the methodological documents of the Federal Tax Service of Russia on conducting a pre-audit analysis of the taxpayer.

2.4. Desk tax audits are carried out in the following order:

1) acceptance and input into the automated information system of tax authorities (hereinafter referred to as the AIS "Tax") of the data of all tax declarations (calculations) submitted on paper and in electronic form via telecommunication channels in accordance with order of the Federal Tax Service of Russia dated 18.07.2012 N MMV-7-1/ [email protected]

Automated arithmetic control at the stage of entering indicators into the AIS "Tax" is carried out in relation to all submitted tax declarations (calculations).

Automated arithmetic control is carried out using intradocumentary control ratios.

Every day, error protocols for linking indicators of tax returns are generated and, if necessary, printed out. These protocols are generated automatically when reporting is entered into the AIS "Nalog", stored in the database and used in the work of the desk audit department;

2) automated cameral control, carried out by the department of cameral inspections, in relation to all submitted tax declarations (calculations).

Automated desk control is carried out using intra-document and inter-document control ratios.

On a daily basis, the employees of the department of desk audits form protocols of errors in the interconnection of indicators of tax returns, financial statements, other documents and information received by the tax authorities, and, if necessary, print them out. These protocols are generated automatically in the AIS "Tax", stored in the database and used during inspections.

3) further verification with the implementation of tax control measures is carried out by the department of desk audits.

4) registration of the results of the audit by a tax audit report in accordance with Article 100 of the Code (if violations are detected), as well as other documents in accordance with the chapters of part two of the Code, which regulate the calculation and payment of certain taxes.

2.4.1. When conducting a desk tax audit, information resources of the local, regional and federal levels are filled in according to the procedures for their maintenance.

2.5. When conducting a desk tax audit, information resources of the local, and in the presence of remote access of the regional and federal levels are used:

Directory of credit institutions

bank accounts

Invalid Passports

Unified State Register of Taxpayers (EGRN)

Unified State Register of Legal Entities (EGRLE)

Unified State Register of Individual Entrepreneurs (EGRIP)

Restrictions

Transport (Reception, accounting, distribution and bringing to the tax authorities information about vehicles and their owners)

Information on licenses and activities in the field of subsoil use (Nedra)

Bank-Exchange

Information from the Bank of Russia

FSS

Interaction with the Federal Migration Service of Russia (employers and foreign individuals)

Declarations on alcohol (Database of declarations on the volumes of production and turnover of ethyl alcohol, alcoholic products)

Customs F

Information about persons who refused to participate in the organization in court

Directory "Individuals in respect of which there are effective court decisions on the imposition of an administrative penalty in the form of disqualification or court sentences on the imposition of a penalty in the form of deprivation of the right to engage in entrepreneurial activities" and the Register of Disqualified Persons (SLPFL and FDP)

State Register of CCP

Accounting for tax avoidance schemes

Cash register equipment

Directory of codes of foreign organizations

Settlements with the budget of the local level (hereinafter referred to as the "RSB" card)

Statement of accounting for accepted and entered tax returns (GNI)

Average number of employees

Information on maximum retail prices for tobacco products

Journal of registration of granted property tax deductions

Information about individuals

Journal of registration of messages about the use (in whole or in part) by the taxpayer of the property tax deduction

Licenses

Interaction with the FMS of Russia (Russian passport)

Journal of forced collection of arrears, diagnostics and analysis (Diana)

Automated system for monitoring the work of tax authorities to ensure bankruptcy procedures (OPB Control)

Journal of credits and returns

Bankruptcy Enforcement Journal (OPB Journal)

Execution - Pending payments (information about funds debited from taxpayers' settlement accounts by banks, but not credited to budget revenue accounts)

Rosfinnadzor

Participants in the electronic document management of invoices

Processing of paper documents (invoices, books of purchases / sales, bank statements) (ODBS)

VAT

Customs Union - exchange (information on paid indirect taxes on export and import of goods, performance of work, provision of services in the Customs Union)

Retrieval of documents

Interrogations and examinations

FIU

Bank monitoring

Monitoring of foreign economic activity

Debt inventory

Customs Union (EurAsEC)

Accounting for consolidated groups of taxpayers

Exchange with Sberbank of Russia

PC VAI

Monitoring of strategic enterprises ("Strategi")

Monitoring of financial and economic activities of organizations

Formation of IR "Transfer price"

SOI analysis

Suspension of account transactions

One-day

Risks

Pre-audit analysis of taxpayers

Enterprise/industry monitoring

International information exchange

Journal of forced collection of arrears

other information resources of tax authorities,

as well as information resources of third parties (for example, SPARK - "System for professional analysis of markets and companies", Information and analytical system FIRA.PRO, search engine for Russian enterprises "Kommersant KARTOTEKA", etc.).

2.6. The main directions of the audit.

In the course of conducting a desk tax audit, the official of the tax authority conducting the audit shall:

a) checking the comparability of the indicators of the tax declaration (calculation) with the indicators of the tax declaration (calculation) of the previous reporting (tax) period;

b) correlation of the indicators of the tax declaration (calculation) being checked with the indicators of tax declarations (calculations) for other types of taxes and financial statements;

c) verification of the reliability of indicators of the tax declaration (calculation) based on the analysis of all information available to the tax authority.

Official of the tax authority:

checks the correctness of the reflection in the "RSB" card of the taxpayer of accruals on the submitted tax declarations (calculations);

analyzes the protocol of disagreements based on the results of arithmetic control and the protocol of verification by control ratios, generated when entering the data of tax declarations (calculations) into the AIS "Tax" by the relevant department;

carries out control using QBE queries and analytical samples in order to compare the indicators of tax declarations (calculations) and financial statements and other data contained in the information resources of the tax authority, as well as information from external sources, the correctness of the calculation of the tax base, verification of the validity of the application of tax benefits, tax rates, as well as in order to verify the completeness of the submission of tax declarations (calculations), etc.;

generates and summarizes protocols for comparing the indicators of tax declarations (calculations) and financial statements and other data contained in the information resources of the tax authority, as well as information from external sources;

for the purpose of conducting control and analytical work, incl. on the selection of taxpayers for on-site tax audits, internal audits (comprehensive audits, remote monitoring, remote audits), etc., the generated protocols are stored in electronic form, in the form of Excel tables. Information on the tax control measures taken in connection with the identified discrepancies (inconsistencies), details of the taxpayer's response to the report of the tax authority, reasons for justified discrepancies and other information on the results of tax control can be entered into the tables received;

additionally checks the line-by-line control of these tax declarations, if necessary, compares the indicators of the current declaration with those previously submitted, and takes the necessary tax control measures;

if possible, compares the indicators of declarations (calculations) and financial statements with indicators for similar taxpayers and with industry average indicators (possibly for previous periods), in case of a significant deviation, establishes the reason for the discrepancies.

When conducting a desk tax audit of tax declarations submitted by the largest taxpayers, an official of the tax authority takes the following measures:

analyzes indicators of revenue, profitability, tax burden;

conducts a comparative analysis of indicators of revenue, profitability, tax burden; analyzed taxpayer with average indicators for the type of economic activity and indicators for homogeneous taxpayers, reveals high tax risks;

analyzes the reasons for reducing the tax burden;

carries out work to identify "problem" counterparties;

monitors the tax base of the taxpayer in comparison with previous periods;

analyzes transactions that have affected the reduction of the tax base, etc.

In order to verify the reliability of the indicators of the submitted tax declarations (calculations), it is mandatory to use data both available to the tax authority and obtained in the course of other tax control measures, incl. claimed during tax control measures, both by the tax authority itself and on behalf of other tax authorities (Article 93.1 of the Code).

As part of desk audits of tax returns in order to confirm the reality of financial and economic activities, it is necessary to use the information contained in the information resources of the tax authorities.

Based on the results of the automated control, comparison of data, information from external sources, documents submitted by the taxpayer along with the tax return (calculation), data from information resources, etc. the inspector must decide on the need for other tax control measures.

If there is no need to carry out other tax control measures, the in-house tax audit ends, the end date of the set of measures is entered in the AIS "Tax". The documents obtained during the tax control measures are transferred for storage to the appropriate department. The completeness and reliability of filling in the information resource on desk audits in the AIS "Tax" is checked.

2.7. If an in-house tax audit reveals errors in the tax declaration (calculation) and (or) contradictions between the information contained in the submitted documents, or discrepancies between the information provided by the taxpayer and the information contained in the documents held by the tax authority and received by him during the tax control, officials of the tax authority conducting an in-house tax audit carry out the mandatory procedure provided for by paragraph 3 of Article 88 of the Code by sending a request to the taxpayer for clarifications or amendments. In any case, this procedure is mandatory before drawing up an inspection report.

Carrying out tax control measures through the optimal use of labor and time resources of tax authorities to achieve the greatest efficiency of tax control. The procedure provided for by paragraph 3 of Article 88 of the Code is not carried out in cases where errors, contradictions and inconsistencies do not definitely indicate signs of tax offenses.

(see text in previous edition)

Documentary confirmation of the fact of detection of an offense by the tax authority. In order to exclude cases of unreasonable exemption from tax liability (with the formal observance of the requirements of Article 81 of the Code) on the basis of the information contained in the named requirement, provided that signs of a tax offense are seen from inconsistencies (errors, contradictions), it is recommended that when preparing the requirement, it is recommended to specifically indicate this is.

(see text in previous edition)

Call on the basis of subparagraph 4 of paragraph 1 of Article 31 of the Code. If it is necessary to summon the taxpayer to the tax authority, the Tax Authorities shall use the Notice of Summons of the Taxpayer (Fee Payer, Tax Agent) for explanations. The form of the Notice of summoning a taxpayer (fee payer, tax agent) was approved by order of the Federal Tax Service of Russia dated May 8, 2015 N ММВ-7-2 / [email protected]

(see text in previous edition)

In order to confirm the accuracy of the data reflected in the tax declaration (calculation), the taxpayer, together with explanations, has the right to additionally submit to the tax authority extracts from the tax and (or) accounting registers and (or) other documents confirming the accuracy of the data reflected in the tax declaration (calculation). ).

If, after consideration by the person conducting a desk tax audit of the submitted explanations and documents, or in the absence of explanations from the taxpayer, the tax authority establishes the fact of a tax offense or other violation of the legislation on taxes and fees, tax authority officials are required to draw up an audit report in the manner prescribed by Article 100 of the Code .

If an in-house tax audit reveals errors, discrepancies between information about transactions contained in a value added tax tax return or discrepancies between information about transactions contained in a value added tax tax return submitted by a taxpayer and information about these transactions contained in a tax return on value added tax, submitted to the tax authority by another taxpayer, or in the ledger of received and issued invoices, submitted to the tax authority by a person who, in accordance with Chapter 21 of this Code, is entrusted with the corresponding obligation, if such contradictions, discrepancies indicate an understatement of the amount of value added tax payable to the budget system of the Russian Federation, or an overstatement of the amount of value added tax claimed for reimbursement by the tax authority when sending a request for submission explanations in accordance with paragraph 3 of Article 88 of the Code, application forms are used in accordance with Annexes 2.1 - 2.9 to these recommendations.

(see text in previous edition)

In order to simplify the procedure for processing the request for submission of explanations sent by the tax authority in electronic form through the operator of electronic document management via telecommunication channels, an electronic application file is additionally formed as part of this document in accordance with the format given in Appendix 2.10 to these recommendations.

(see text in previous edition)

Explanations in response to the requirement to provide explanations are sent by the taxpayer via telecommunication channels through an electronic document management operator in accordance with the format approved by order of the Federal Tax Service of Russia dated December 16, 2016 N ММВ-7-15 / [email protected], using the format of the document required to ensure electronic document management with the tax authority, approved by order of the Federal Tax Service of Russia dated January 18, 2017 N ММВ-7-6 / [email protected]

(see text in previous edition)

2.8. Tax control measures may be carried out after the mandatory procedure provided for in paragraph 3 of Article 88 of the Code. When conducting cameral tax audits, the following tax control measures may be carried out:

1) sending requests to the competent authorities of foreign states, carried out in accordance with the guidelines on the procedure for exchanging information upon request with the competent authorities of foreign states, approved by the Federal Tax Service of Russia.

The exchange of information is carried out with the competent authorities of those foreign states with which there are valid international treaties.

Sending requests to the competent authorities of foreign states is carried out if there are the following grounds:

a) information on the registration of a foreign partner of the audited taxpayer is not confirmed by information obtained from open databases on the registration of subjects of law of foreign states (only in relation to states that have open databases);

b) there is information indicating that the taxpayer has applied a tax evasion scheme, i.e. the transaction contains signs of a violation of the legislation on taxes and fees by the audited taxpayer.

Requests to the competent authorities of foreign states are sent if the tax authority needs to obtain information about the activities of the taxpayer related to persons located in foreign states.

Requests to the competent authorities of foreign states are sent in cases where all internal possibilities have been exhausted or it is not possible to obtain information within the Russian Federation.

For the purposes of this letter, internal capabilities mean all tax control measures provided for by the Code (reclamation of documents, interrogation of witnesses, obtaining explanations from the taxpayer, sending requests to executive authorities in accordance with concluded agreements or joint orders, etc.) in order to obtain the necessary information and etc.;

2) sending requests by the tax authority to the bank on the availability of accounts, deposits (deposits) in the bank and (or) on the balances of funds on accounts, deposits (deposits), on the submission of statements on operations on accounts, on deposits (deposits), certificates of electronic money balances and electronic money transfers of organizations (individual entrepreneurs, individuals who are not individual entrepreneurs, notaries engaged in private practice, lawyers who have established law offices).

The procedure for sending requests by tax authorities to the bank on paper is approved by order of the Federal Tax Service of Russia dated July 25, 2012 N ММВ-7-2 / [email protected] The procedure for sending requests by tax authorities to the bank in electronic form was approved by order of the Federal Tax Service of Russia dated July 25, 2012 N ММВ-7-2 / [email protected]

Non-submission by the bank of certificates on the availability of bank accounts and (or) on the balance of funds in the accounts, statements on transactions on accounts to the tax authority in accordance with paragraph 2 of Article 86 of the Code, as well as submission of certificates (statements) with violation of the deadline or certificates (statements ) containing false information, entails the tax liability of the bank, provided for in Article 135.1 of the Code.

Failure by the bank to submit certificates on electronic money balances and on electronic money transfers to the tax authority in accordance with paragraph 2 of Article 86 of the Code, as well as submission of certificates with violation of the deadline or certificates containing false information, entails the tax liability of the bank, provided for in paragraph 6 of Article 135.2 of the Code.

Failure to submit, within the period established by the legislation on taxes and fees, or refusal to submit to the tax authority duly executed documents and (or) other information necessary for the implementation of tax control, as well as the submission of such information in an incomplete volume or in a distorted form, entails administrative liability of officials. persons of the bank, provided for by part 1 of article 15.6 of the Code of Administrative Offenses of the Russian Federation;

Any natural person who may be aware of any circumstances that are important for the implementation of tax control may be called as a witness to testify. The testimony of the witness is recorded in the protocol. The form of the Protocol for the interrogation of a witness is given in Appendix No. 3 to the order of the Federal Tax Service of Russia dated May 31, 2007 N MM-3-06 / [email protected]

Cannot be interrogated as a witness:

a) persons who, due to their minor age, their physical or mental disabilities, are not able to correctly perceive the circumstances that are important for the implementation of tax control;

b) persons who have received information necessary for tax control in connection with the performance of their professional duties, and such information is classified as a professional secret of these persons, in particular a lawyer, an auditor.

An individual has the right to refuse to testify only on the grounds provided for by the legislation of the Russian Federation.

Testimony of a witness may be obtained at the place of his stay, if due to illness, old age, disability he is not able to appear at the tax authority, and at the discretion of the official of the tax authority - in other cases.

Before taking evidence, an official of the tax authority shall warn the witness of liability for refusal or evasion to testify or for giving knowingly false evidence, which is noted in the protocol, which is certified by the signature of the witness.

Non-appearance or evasion from appearance without good reason of a person called in a case of a tax offense as a witness shall entail the tax liability of the witness, provided for in the first part of Article 128 of the Code.

Unlawful refusal of a witness to testify, as well as giving knowingly false testimony, entails the tax liability of the witness, provided for in the second part of Article 128 of the Code;

Until 01.01.2015:

4) inspection of documents and items received by an official of the tax authority as a result of previously performed actions to exercise tax control or, with the consent of the owner of these items, to inspect them, including at their location in production, storage, retail and other premises and on territory of the person being checked, carried out in accordance with Article 92 of the Code.

From 01.01.2015:

inspection of the territories, premises of the person in respect of whom the tax audit is being carried out, documents and objects in the course of an in-house tax audit on the basis of a tax declaration for value added tax, in the cases provided for by paragraphs 8 and 8.1 of Article 88 of the Code, in order to clarify the circumstances that have importance for the completeness of the verification (paragraph 1 of Article 92 of the Code). Examination of documents and items in cases not provided for by paragraph 1 of Article 92 of the Code, including within the framework of a desk tax audit, is allowed if documents and items were received by a tax authority official as a result of previous tax control actions or with the consent of the owner of these items for inspection.

The inspection is carried out in the presence of witnesses.

During the inspection, the person in respect of whom the tax audit is being carried out, or his representative, as well as specialists, have the right to participate.

In necessary cases, during the inspection, photographs, filming, video recording are made, copies are made of documents or other actions.

A protocol is drawn up on the production of the inspection. The form of the Protocol for the inspection of territories, premises, documents, items is given in Appendix No. 4 to the order of the Federal Tax Service of Russia dated May 31, 2007 N MM-3-06 / [email protected];

5) an inventory of property belonging to the taxpayer with the consent of the audited person, including at its location in production, warehouse, retail and other premises and on the territory of the audited person, carried out in accordance with the Regulations on the procedure for conducting an inventory of taxpayers' property during a tax audit, approved by order Ministry of Finance of Russia dated 10.03.1999 N 20n, Ministry of Taxes of Russia N GB-3-04 / 39.

Impeding the access of officials of the tax authority conducting a tax audit on the territory or premises of the audited person for the purpose of inventorying property as part of a cameral tax audit does not entail liability of the taxpayer or his officials due to the fact that such access is carried out strictly on a voluntary basis with the consent of the taxpayer.

The inventory is carried out in order to verify the reliability of the data contained in the taxpayer's documents, as well as to clarify other circumstances that are important for the fulfillment of the tasks of a tax audit.

It is advisable to carry out an inventory in cases where the results of checking the taxpayer's accounting documentation, analyzing information obtained from other sources, and (or) inspecting the territories and premises of the taxpayer gave reason to assume the presence of inventory items, fixed assets or other property not reflected in accounting taxpayer.

An inventory of a taxpayer's property includes an inventory of fixed assets, intangible assets, financial investments, inventories, finished products, goods, other inventories, cash, accounts payable and receivable, and other financial assets.

According to the results of the inventory, inventory lists or acts are compiled;

6) requesting documents from the person being checked, carried out in accordance with Article 93 of the Code. The procedure for sending a request for the submission of documents (information) and the procedure for submitting documents (information) at the request of the tax authority in electronic form via telecommunication channels was approved by order of the Federal Tax Service of Russia dated February 17, 2011 N ММВ-7-2 / [email protected]

It should be taken into account that in accordance with paragraph 7 of Article 88 of the Code, when conducting a desk tax audit, the tax authority is not entitled to request additional information and documents from the taxpayer, with the exception of:

a) confirming the right to tax benefits for taxpayers using such benefits (paragraph 6 of Article 88 of the Code). Privileges for taxes and fees are recognized as the advantages provided by the tax legislation to certain categories of taxpayers in comparison with others (paragraph 1 of Article 56 of the Code). Tax benefits also include the ability not to pay a particular tax or fee, or to pay them in a smaller amount;

b) which, in accordance with the provisions of the Code, must be attached to the tax declaration (calculation), if they were not submitted together with the declaration or calculation (paragraph 7 of Article 88 of the Code). Submission of documents together with tax declarations is provided for by subparagraphs 15, 19 of article 149, article 165, paragraph 13 of article 167, paragraph 2 of article 184, paragraphs 7, 7.1 of article 198, paragraphs 11-19 of article 201, paragraph 7 of article 204, paragraph 18 of article 214.1 , paragraphs 13 , 13.1 , 28 of article 217 , subparagraphs 3 , 4 , 5 of paragraph 1 of article 219 , paragraph 1 of article 220 , paragraph 4 of article 220.1 , paragraph 4 of article 220.2 , paragraph 8 of article 262 , paragraph 6 of article 284.1 , paragraph 6 of article 289 , paragraph 2 of Article 386.1 of the Code);

c) confirming the legality of applying tax deductions (Article 172) when submitting a tax return for value added tax, in which the right to a tax refund is declared (Item 8 of Article 88 of the Code);

From 01.01.2015:

d) invoices, primary and other documents related to the following transactions in case of discrepancies between the information on transactions contained in the tax return for value added tax, or in case of discrepancy between the information on transactions contained in the tax return for value added tax submitted by the taxpayer, information about these transactions contained in the tax return for value added tax submitted to the tax authority by another taxpayer (another person who, in accordance with Chapter 21 of the Code, is entrusted with the obligation to submit a tax return for value added tax), or in the register of received and issued invoices submitted to the tax authority by a person who, in accordance with Chapter 21 of the Code, is entrusted with the corresponding obligation, if such contradictions, inconsistencies indicate an underestimation of the amount of value added tax t, payable to the budget, or an overstatement of the amount of value added tax declared for reimbursement, the tax authority is also entitled to demand from the taxpayer (paragraph 8.1 of Article 88 of the Code);

e) information on the period of participation of a participant in an investment partnership agreement in such an agreement, on the share of profits (expenses, losses) of the investment partnership attributable to him (during an in-house tax audit of a tax declaration (calculation) for corporate income tax, personal income tax) (Clause 8.2 of Article 88 of the Code - Until 01.01.2015, a similar provision - in clause 8.1 of Article 88 of the Code);

From 01.01.2014:

f) primary and other documents confirming the change in information in the relevant indicators of the tax declaration (calculation), and analytical tax accounting registers, on the basis of which the indicated indicators were formed before and after their changes during an in-house tax audit based on the revised tax declaration (calculation), submitted after two years, from the date set for filing a tax return (calculation) for the relevant tax for the relevant reporting (tax) period, in which the amount of tax payable to the budget is reduced or the amount of the resulting loss is increased compared to the previously submitted tax declaration (calculation);

g) any documents that are the basis for the calculation and payment of taxes related to the use of natural resources (paragraph 9 of Article 88 of the Code);

In addition, on the basis of subparagraph 5 of paragraph 1 of Article 23 of the Code, the tax authority at the place of residence of an individual entrepreneur, a notary engaged in private practice, a lawyer who has established a law office, has the right to request a book of income and expenses and business transactions.

An official of a tax authority conducting a tax audit has the right to demand from the audited person the documents necessary for the audit. The requirement to submit documents may be transferred to the head (legal or authorized representative) of the organization or an individual (his legal or authorized representative) personally against receipt or transmitted electronically via telecommunication channels. The form Requirements for the submission of documents (information) is given in Appendix No. 5 to the order of the Federal Tax Service of Russia dated May 31, 2007 N MM-3-06 / [email protected] If it is impossible to transfer the request for the submission of documents by the indicated methods, it is sent by registered mail and is considered received after six days from the date of sending the registered letter.

The requested documents may be submitted to the tax authority in person or through a representative, sent by registered mail or transmitted electronically via telecommunication channels.

Submission of documents on paper is carried out in the form of copies certified by the person being checked. It is not allowed to require notarization of copies of documents submitted to a tax authority (official), unless otherwise provided by the legislation of the Russian Federation.

If the documents requested from the taxpayer are drawn up in electronic form according to the formats established by the Federal Tax Service of Russia, the taxpayer has the right to send them to the tax authority in electronic form via telecommunication channels.

The procedure for sending a request for the submission of documents (information) and the procedure for submitting documents (information) at the request of the tax authority in electronic form via telecommunication channels was approved by order of the Federal Tax Service of Russia dated February 17, 2011 N ММВ-7-2 / [email protected] The format of the document required to ensure electronic document management with the tax authority in relations regulated by the legislation on taxes and fees was approved by order of the Federal Tax Service of Russia dated January 18, 2017 N ММВ-7-6 / [email protected]

(see text in previous edition)

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

Documents that were requested in the course of a tax audit shall be submitted within 10 days (20 days - in the case of a tax audit of a consolidated group of taxpayers) from the date of receipt of the relevant request.

If the audited person is not able to submit the requested documents within the time period established by this paragraph, he shall, within the day following the day of receipt of the request for the submission of documents, notify in writing the auditing officials of the tax authority of the impossibility of submitting the documents within the specified time limits, indicating the reasons , according to which the required documents cannot be submitted within the established time limits, and on the terms during which the person being checked can submit the required documents.

Within two days from the date of receipt of such notification, the head (deputy head) of the tax authority has the right, on the basis of this notification, to extend the deadlines for submitting documents or refuse to extend the deadlines, on which a separate decision is made.

When conducting a tax audit of a consolidated group of taxpayers, the deadlines are extended by at least 10 days.

The refusal of the audited person to submit the documents requested during a tax audit or failure to submit them within the established time limits is recognized as a tax offense and entails liability under paragraph 1 of Article 126 of the Code.

In the event of such a refusal or failure to submit the specified documents within the established time limits, the official of the tax authority conducting the tax audit shall seize the necessary documents in the manner prescribed by Article 94 of the Code.

Failure to submit, within the period established by the legislation on taxes and fees, or refusal to submit to the tax authorities duly executed documents and (or) other information necessary for the implementation of tax control, as well as the submission of such information in an incomplete volume or in a distorted form, entails administrative liability of officials. persons provided for by Part 1 of Article 15.6 of the Code of Administrative Offenses of the Russian Federation.

In the course of a tax audit or other tax control measures, the tax authorities are not entitled to demand from the audited person (consolidated group of taxpayers) documents previously submitted to the tax authorities during in-house or on-site tax audits of this audited person (consolidated group of taxpayers). This restriction does not apply to cases where the documents were previously submitted to the tax authority in the form of originals, subsequently returned to the person being audited, as well as to cases where the documents submitted to the tax authority were lost due to force majeure;

7) demand for documents (information) from other (in relation to the audited taxpayer) persons, carried out in accordance with Article 93.1 of the Code. It should be taken into account that in accordance with paragraphs 1, 1.1 of Article 93.1 of the Code, an official of a tax authority conducting a desk tax audit has the right to demand:

documents (information) relating to the activities of the audited taxpayer (payer of the fee, tax agent) from the counterparty or from other persons in possession of these documents (information), including information regarding a specific transaction from the participants in this transaction or from other persons who have information about this deal;

information relating to the activities of the investment partnership for the period under review during an in-house tax audit of the calculation of the financial result of the investment partnership, the tax declaration (calculation) on corporate income tax, personal income tax of a participant in an investment partnership agreement, for a participant in an investment partnership agreement - a managing partner, responsible for tax accounting:

the composition of the participants in the investment partnership agreement, including information on changes in the composition of the participants in the said agreement;

the composition of the participants in the investment partnership agreement - managing partners, including information on changes in the composition of such participants in the specified agreement;

the share of profits (expenses, losses) attributable to each of the managing partners and partners;

the share of participation of each of the managing partners and partners in the profit of the investment partnership, established by the agreement of the investment partnership;

the share of each of the managing partners and partners in the common property of the partners;

changes in the procedure for determining by the participant of the investment partnership agreement - the managing partner responsible for maintaining tax records, the expenses incurred in the interests of all partners for the conduct of the partners' common affairs, if such a procedure is established by the investment partnership agreement.

If necessary, the tax authority has the right to familiarize itself with the original documents. When applying paragraph 2 of Article 93 of the Code, it must be taken into account that these are documents that were previously requested under Articles 93, 93.1 of the Code.

A notice of the need to ensure familiarization with documents related to the calculation and payment of taxes is given to the person in respect of whom the audit is being carried out (his representative).

Disobedience to a lawful order or demand of an official of a body exercising state supervision (control), as well as obstruction of the performance of official duties by this official, entails liability of citizens and officials, provided for by Part 1 of Article 19.4 of the Code of Administrative Offenses of the Russian Federation.

In accordance with paragraph 5 of Article 93 of the Code, in the course of a tax audit or other tax control measures, the tax authorities are not entitled to demand from the audited person (consolidated group of taxpayers) documents previously submitted to the tax authorities during desk or field tax audits of this audited person (consolidated group of taxpayers). ). This restriction does not apply to cases where the documents were previously submitted to the tax authority in the form of originals, subsequently returned to the person being audited, as well as to cases where the documents submitted to the tax authority were lost due to force majeure.

The tax authority carrying out tax audits or other tax control measures (hereinafter referred to as the Initiator) sends an instruction to request documents (information) relating to the activities of the audited taxpayer (fee payer, tax agent) to the tax authority at the place of registration of the person who must have specified documents (information) are requested. The form of the Order is given in Appendix No. 6 to the order of the Federal Tax Service of Russia dated May 31, 2007 No. MM-3-06 / [email protected]

If the counterparty of the audited taxpayer, payer of fees, tax agent, or a person who has documents relating to the activities of the audited taxpayer, payer of fees, tax agent, is registered with the tax authority conducting a tax audit or other tax control measures, the requirement to submit documents are sent to this person by the specified tax authority (clause 3 of the Procedure for the interaction of tax authorities on the execution of orders for the reclamation of documents, approved by order of the Federal Tax Service of Russia dated December 25, 2006 N SAE-3-06 / [email protected]).

At the same time, the Order on the Request for Documents (Information) (hereinafter referred to as the Order) indicates during which tax control measure it was necessary to submit documents (information), and when requesting information regarding a specific transaction, information is also indicated that makes it possible to identify this transaction.

The order is registered in the AIS "Tax", a scanned image is created and sent electronically to the Contractor using the PIK "Request for Documents".

The Contractor ensures the registration of received documents no later than 1 business day following the date of receipt.

If the Contractor at the time of receipt of the Order has the requested documents (information), then the Contractor, in accordance with the established procedure, within 5 working days from the date of receipt of the Order, scans the requested documents and uploads their images to the document storage management system.

Within five days from the date of receipt of the instruction, the tax authority at the place of registration of the person from whom the documents (information) are requested shall send this person a request for the submission of documents (information). A copy of the order to request documents (information) is attached to this request. The request for the submission of documents (information) shall be sent subject to the provisions provided for in paragraph 1 of Article 93 of the Code. Failure to submit, within the period established by the legislation on taxes and fees, or refusal to submit to the tax authorities duly executed documents necessary for tax control, as well as the submission of such documents in an incomplete or distorted form, entails administrative liability of citizens, provided for in part 1 of article 15.6 Code of Administrative Offenses of the Russian Federation.

Control over the execution of the Order is carried out using the PIK "Request for Documents".

After receiving the documents from the Contractor and registering in the prescribed manner, the information of the AIS "Tax" (FPD Result of requesting documents) is compared with the actually received documents, information about their compliance (non-compliance) is sent to the MI of the Federal Tax Service of Russia for the data center with clarification of the incorrectly entered details of the document.

In case of non-fulfillment of the Order within the established time limits (after 30 working days from the date of its sending) through the higher tax authority, the Initiator shall apply to the higher tax authority of the Contractor with a request to assist in obtaining the requested documents (information) indicating the details of the unfulfilled Order.

In order to obtain operational information in electronic form (for example, the tax and accounting reports of the counterparty, etc.) available to the tax authority at the place of registration of the counterparty, a request is generated using the AIS "Tax" in the form of a Cover Letter to the Request for Recovery, signed by the head (deputy head ) of the tax authority and using the PIK "Claim of documents" is sent to the Contractor.

Upon receipt of the relevant request, the Contractor uploads declarations and financial statements from the AIS PC to MS Word or MS Excel format.

A cover letter with attachments of documents (information) in electronic form is registered in the prescribed manner and sent to the Initiator via the EDMS. The questions posed to the expert and his conclusion cannot go beyond the limits of the expert's special knowledge. Involvement of a person as an expert is carried out on a contractual basis.

An expert examination is appointed by a decision of the official of the tax authority carrying out the tax audit. The form of the Decree on the appointment of an examination is given in Appendix N 9 to the order of the Federal Tax Service of Russia dated May 31, 2007 N MM-3-06 / [email protected]

The decision shall indicate the grounds for appointing an expert examination, the name of the expert and the name of the organization in which the expert examination is to be carried out, the questions posed to the expert, and the materials made available to the expert.

The expert has the right to get acquainted with the materials of the audit related to the subject of the examination, to file petitions for the provision of additional materials to him.

The expert may refuse to give an opinion if the materials provided to him are insufficient or if he does not have the necessary knowledge to conduct an examination.

The official of the tax authority who issued the decision on the appointment of an examination is obliged to familiarize the person being checked with this decision and explain his rights provided for by the Code, about which a protocol is drawn up. The form of the Protocol on familiarization of the person being checked with the Resolution on the appointment of an examination and on explaining his rights is given in Appendix N 10 to the order of the Federal Tax Service of Russia dated 05/31/2007 N MM-3-06 / [email protected]

When conducting a desk tax audit of a consolidated group of taxpayers, the responsible member of this group is subject to familiarization with the resolution on the appointment of an examination.

2.9. An in-house tax audit of a consolidated group of taxpayers is carried out in the manner prescribed by Article 88 of the Code, on the basis of tax declarations (calculations) and documents submitted by the responsible member of this group, as well as other documents on the activities of this group, available to the tax authority.

When conducting a desk tax audit for a consolidated group of taxpayers, the tax authority has the right to demand from the responsible participant in this group copies of documents that must be submitted with the tax return for corporate income tax for the consolidated group of taxpayers in accordance with Chapter 25 "Corporate Income Tax" of the Code, in including those related to the activities of other members of the audited group.

Necessary explanations and documents on the consolidated group of taxpayers shall be submitted to the tax authority by the responsible member of this group.

2.10. Restrictions on requesting documents in the course of an in-house tax audit provided for by Article 88 of the Code, as well as additional powers to request information relating to the activities of an investment partnership during an in-house tax audit of the calculation of the financial result of an investment partnership, provided for in paragraph 1.1 of Article 93.1 of the Code, apply to additional tax measures controls specified in paragraph 6 of Article 101 of the Code.

Cameral tax audit - this is a verification of compliance with the legislation on taxes and fees based on the tax return and documents that the taxpayer independently submitted to the tax office, as well as documents that the tax authority has.

Appointment A desk audit is monitoring compliance by the taxpayer with legislative normative legal acts on taxes and fees, identifying and preventing tax offenses, recovering amounts of unpaid (not fully paid) taxes on identified offenses, bringing the perpetrators to justice for committing tax offenses, as well as preparing the necessary information for ensuring rational selection of taxpayers for field tax audits.

The procedure and terms for conducting a desk audit

The procedure for conducting a desk audit is established article 88 of the Tax Code of the Russian Federation.

A desk audit begins after the taxpayer has submitted a tax return or calculation to the tax authority. To start the audit, no special decision of the head of the tax authority or the permission of the taxpayer is required.

Notification of the beginning of a desk audit is not sent to the taxpayer.

A desk audit is carried out within 3 months from the date of submission of the declaration to the tax authority.

If errors, discrepancies or inconsistencies of information are revealed during a desk audit, the tax authority informs the taxpayer about this with a request to provide explanations and / or make corrections to the tax return.

During a desk audit, the tax authority has the right to request additional information or documents from the taxpayer in the following cases:

the declared amount of VAT to be reimbursed;

privileges are declared;

reporting is presented on taxes related to the use of natural resources;

income tax or personal income tax declaration submitted by a party to the investment agreement; partnerships.

Possible actions of the tax authority during a desk audit

Requisition of documents from the taxpayer(in cases provided for by the Tax Code, article 93 of the Tax Code of the Russian Federation)

Requesting documents and information from contractors and other persons (article 93.1 of the Tax Code of the Russian Federation)

Interrogation of witnesses (article 90 of the Tax Code of the Russian Federation)

Conducting an examination (article 95 of the Tax Code of the Russian Federation)

Participation of an interpreter, expert (article 95, 97 Tax Code of the Russian Federation)

Inspection of documents and items(with the consent of the taxpayer) ( article 91, 92 Tax Code of the Russian Federation)

Registration of the results of a desk audit

No violations found:

the desk review ends automatically. Notification by the tax authority to the taxpayer of the absence of violations and the completion of a desk audit is not provided for by law.

Violations found:

during 10 business days from the moment the cameral inspection is completed, an act of the cameral inspection is drawn up in accordance with Article 100 of the Tax Code of the Russian Federation;

act no later than 5 business days from the date of compilation is handed over to the taxpayer;

taxpayer during 1 month has the right to file objections to the act of cameral inspection;

during 10 business days after the deadline for submitting objections, the head of the tax authority is obliged to consider the materials of the audit, the objections of the taxpayer, and make a decision on bringing or refusing to hold liable for committing a tax offense.

The tax authority is obliged to notify the taxpayer of the time and place of consideration of the audit materials.

In some cases, the head may decide to extend the period for consideration of the audit materials (no more than one month) and conduct additional tax control measures.