Regulations for an on-site tax audit. New rules for conducting tax audits

It involves a more thorough study of documents and financial statements enterprises, which means there is a higher chance of detecting tax violations. How the field tax audit in 2017 is carried out, the procedure for conducting an audit - about this in our article.

Onsite Verification Decision

The decision to conduct an on-site inspection - main document, giving the inspectors the right to this control procedure. It is taken out by the Inspectorate of the Federal Tax Service at the location of the company, the place of residence of the individual entrepreneur or individual. When only a separate subdivision of an organization is checked, the procedure for appointing an on-site tax audit provides for a decision to be checked by the Federal Tax Service Inspectorate at its location (clause 2, article 89 of the Tax Code of the Russian Federation).

An on-site inspection cannot be appointed by third-party inspections, where, for example, only real estate or other property of the taxpayer is registered.

The text of the decision shall indicate the name (full name) of the inspected person, taxes for which the inspection will be carried out, the periods to be inspected, and also lists the positions and names of the inspectors conducting the inspection.

Location of the on-site inspection

An on-site inspection is carried out on the territory of the taxpayer. The tax authorities are not obliged to warn in advance about your visit, referring to paragraph 8 of Art. 89 of the Tax Code of the Russian Federation, where the procedure for conducting a tax audit does not say anything about the timing of the presentation of the decision to the taxpayer, but it is emphasized that the audit itself begins from the day when the decision on its appointment is made, and is carried out until a certificate of its conduct is drawn up (letter of the Ministry of Finance of the Russian Federation dated 17.02. 2016 No. 03-02-07 / 1/8635; letter of the Federal Tax Service of the Russian Federation dated 10.03.2016 No. ED-4-2 / ​​3936).

In addition to serving the decision on the audit (in person or by registered mail), the inspectors are required to present their service certificates to the taxpayer. If some employees of the Federal Tax Service are indicated in the decision, and others came to check, this is a gross violation, and the documents on the results of such an inspection are illegal.

To conduct an on-site audit, the taxpayer must provide the inspectors with premises in his office, and if he does not have such an opportunity, the procedure for conducting a tax audit allows it to be carried out on the territory of the Federal Tax Service Inspectorate, while it is still considered an on-site audit (clause 1 of article 89 of the Tax Code of the Russian Federation).

The procedure and terms for conducting an on-site tax audit

The term of the on-site inspection is limited to 2 months, but if necessary, it can be extended up to 4 months, and in exceptional cases - up to 6 months. This period includes an audit of the taxpayer himself, together with its branches and representative offices. If the check is carried out only for a separate subdivision, a shorter period is given for it - 1 month, but without the possibility of its extension (clauses 6, 7 of Article 89 of the Tax Code of the Russian Federation; clause 2 of Appendix No. 4 to the order of the Federal Tax Service of the Russian Federation of 08.05.2015 No. MMV-7-2 / 189).

The inspection can be suspended to request information and documents, conduct expert examinations, translate documents from a foreign language into Russian. The total period of suspension should not exceed 6 months, and if this time was not enough to obtain the necessary information from foreign government agencies, it can be extended for another 3 months (clause 9 of article 89 of the Tax Code of the Russian Federation).

Considering this order and the timing of the on-site tax audit, its maximum duration may be 15 months.

Field tax audit 2017: procedure for conducting

Any on-site inspection is carried out regarding the correctness of the calculation and the timeliness of payment of taxes, fees, and since 2017 also insurance premiums. A taxpayer or tax agent can be checked both one and several taxes at once (clause 3 of article 89 of the Tax Code of the Russian Federation). Moreover, the audited period should not exceed 3 years preceding the year of the on-site audit, that is, in 2017, the Federal Tax Service Inspectorate can audit taxes for 2014-2016 and the expired period of 2017. (Clause 4, Article 89 of the Tax Code of the Russian Federation).

Order of appointment tax audits does not allow tax audits for the same period more than once, except for the case when, based on the results of the on-site audit, a "revision" is submitted to reduce the tax payable. At the same time, a second check is possible only in relation to changes, and the data unaffected by the correction should not be checked again (letter of the Federal Tax Service of the Russian Federation dated September 26, 2016 No. ED-4-2 / ​​17979).

The current procedure for conducting an on-site tax audit gives inspectors the right to demand from the taxpayer documents related to the taxes being audited, and he, in turn, is obliged to provide them - refusal to provide documents or failure to comply with the deadlines for their submission is a tax offense and gives the inspectors a reason to carry out the seizure they need documentation. The claim is submitted to the taxpayer against receipt, and the documents are submitted for verification in the form of certified copies. Acquaintance with the original documents is possible only on the territory of the taxpayer, except for a situation when an on-site inspection takes place within the walls of the Inspectorate of the Federal Tax Service (clause 12 of article 89; clause 1-4 of article 93 of the Tax Code of the Russian Federation).

Inspectors can also conduct an inventory of property, inspect production and others related to income, premises and territory (clause 13 of article 89 of the Tax Code of the Russian Federation).

The date of the end of the on-site inspection is the date on which a certificate is drawn up based on its results, which the taxpayer must receive in his hands on the same day. Within 2 months after the audit, the tax authorities draw up an act and, no later than 5 days from the date of the act, hand it over to the taxpayer. In case of disagreement with the facts set forth in the act, he is given 1 month to submit his objections to the IFTS (Article 100 of the Tax Code of the Russian Federation).

Such is general order conducting an on-site tax audit. The scheme of actions of the tax authorities, in fact, includes two main points: the study and analysis of documents, as well as summing up and drawing up an inspection report.

An on-site tax audit is a usual form for most entrepreneurs in our country tax control from the state. As a rule, the activities of an enterprise or an individual entrepreneur are subject to an on-site inspection procedure every two years. An on-site inspection, in contrast to a cameral one, is carried out on the territory belonging to the taxpayer. This provides easy access to necessary documents and materials and facilitates the activities of inspectors.

In the course of the audit, tax inspectorate employees analyze:

• peculiarities tax accounting organizations (provision of reliable reports to the tax authorities, availability of the necessary documents of title);
• the correctness of the calculation of taxes and fees;
• compliance of the taxation regime with the type of economic activity;
• accuracy of calculation and payment of insurance premiums.

Who can be checked

Onsite tax audits are carried out in relation to:

• individual entrepreneur;
• natural person not engaged in entrepreneurial activity;
• legal entity;
• consolidated group of taxpayers.

If fiscal measures are carried out in relation to an individual who is not registered as individual entrepreneur, then the rights of representatives of the tax authority are significantly reduced. Thus, auditors can stay in residential premises belonging to the taxpayer only with the consent of the owner (or owners). The seizure of documents or other evidence required by the inspectors is not carried out against the will of the residents. These rules do not apply to non-residential square meters(production, trade, warehouse).

So, it would seem that an individual taxpayer has the legal right to hide compromising documents and information, to hinder the course of control measures. But not everything is so smooth. If access to necessary materials difficult, employees of the tax inspectorate have the right to calculate the amount of taxes payable, as they say, "on average", based on the established practice. The average amount will be presented for collection. The same will be done with an entrepreneur who obstructs the audit.

Taxes are determined by calculation in the following cases:

• failure to provide the tax authority with documents for calculating taxes within a period of two months or more;
• refusal to representatives of the fiscal authority in access to production areas;
• incorrect maintenance of the system of accounting for income and expenses or complete absence of accounting;
• deliberate shelter of objects of taxation.

Reasons for conducting an on-site tax audit

Any inspection - both in-house and on-site - is carried out according to a plan previously approved by the leadership of the tax inspection. In exceptional cases, unscheduled revisions are possible.

The first stage in the preparation of control measures is a preliminary analysis of economic activity. The auditors' attention will be attracted by:

• suspicious cash withdrawal schemes;
• low employee salaries;
• frequent change of place of business registration;
• ultra-low profit or its absence;
• fixing losses of the company during two years of activity;
• discrepancies in reporting on transactions performed with declarations of related counterparties;
• unreasonably frequent withdrawal and new tax registration.

These signs indicate a deliberate concealment of income and distortion of indicators. accounting statements... The legal result of not entirely clean business conduct is the appointment of a scheduled field tax audit.

An unscheduled check is carried out on complaints from customers, contractors of the enterprise or its employees.

On-site tax audit in accordance with all the rules: terms, regulations, documents

Any audit is stressful both for the head of the enterprise and for his employees. Therefore, the actions of the regulatory authorities should be carried out according to a clear plan in compliance with all procedural subtleties.

Timing of verification

According to the Tax Code of the Russian Federation (clause 6 of article 89), an on-site inspection is carried out for two months. For compelling reasons (a large amount of documentation, the need for expert examinations), the terms of an enterprise survey can be extended to four months. In extremely difficult cases, the audit is carried out within 6 months.

An increase in terms is allowed if:

• the organization is one of the largest taxpayers in the region;
• the company has four or more separate branches;
• the management of the taxpaying company opposes officials and does not provide the required documents;
• natural disasters, man-made disasters and other force majeure circumstances occur at the inspection site.

The research material of the regulatory authorities can be the activities of the organization for the previous 3 years. Earlier episodes are not considered.

In a year economic activity businesses can check no more than two times. The number of checks on the payment of the same tax for the same time period is also limited - the fiscal authority can authorize the audit twice.

Inspection regulations

The entire procedure for conducting an on-site tax audit can be divided into the following interrelated stages:

1. Preliminary preparation. This is an analysis of the taxpayer's activities. Even within the walls of the tax inspectorate, specialists study the submitted documents of title, declarations, information about property. At this stage, the inspector roughly calculates the amount of lost receipts. The result of the analysis is the publication of an official order for the inspection.
2. The actual on-site tax audit begins with the presentation of a document on the conduct of a controlling event. It must contain the following data:

• information about the audited company or individual: name, TIN, personal data of the head;
• the purpose of audit activities is to study the entire activity of the company or individual aspects of doing business;
• the term of the inspection;
• composition of the commission and personal data of its members (position, full name).

The audit document must be properly executed and completed. Before the start of verification actions, a representative of the fiscal authority signs on it and certifies it with a seal. The head of the enterprise, in turn, must sign his signature and indicate the date of delivery. It is possible to send the document by registered mail to the official address of the organization.

The start date of the audit is calculated from the moment of receipt of the notification by the head of the company.

1. In the process of conducting an on-site tax audit, the specialists of the fiscal authority can carry out the following actions:

• inventory to clarify the data provided by the taxpayer;
• inspection of trade, production, storage facilities that are used to make a profit;
• requesting access to any information related to economic activity;
• seizure (seizure) of documents and items to confirm the facts of violation of tax legislation;
• involvement of outside experts;
• interrogation of a witness who has information essential for the audit;
• involvement of a translator;
• sending requests to credit institutions, including foreign banks.

So, the form of the audit can be completely different - from a harmless analysis of the provided documentation to compulsory reclamation and seizure of evidence. All these actions are perfectly legal. The taxpayer is obliged to ensure that officials have access to all relevant information and not interfere with obtaining the necessary information.

1. At the end of the audit, a certificate is handed over to the director of the enterprise or his legal representative against signature. It indicates the main data of the audit: the composition of the commission, the subject of the audit, the timing. The date of issue of the certificate is the date of completion of the control activity.

Accompanying documents

After the issuance of the certificate, the fiscal authorities have another 2 months to draw up an on-site inspection report. Therefore, the end time of the revision in the certificate must be indicated exactly - if the inspectors put down the wrong date, the deadline for the delivery of the act will be delayed. The act (in contrast to the certificate) summarizes the results of the activities carried out.

Inspectors draw conclusions about violations in the company's activities. The most frequently detected:

• inconsistency between the activities of the enterprise and the chosen taxation system;
• concealment of income or their significant underreporting;
• violations in the area of ​​accrual and payment wages employees;
• deliberate use of illegal (fraudulent) business schemes.

The members of the commission are obliged not only to list the detected violations of the law, but also to back them up with evidence - collected documents, examinations. The act indicates the amount of payments not received by the state, a decision is made on the imposition of penalties, collection of penalties.

Field Tax Inspection Act- the final document, which is presented to the head of the enterprise or his authorized representative. In case of agreement with the results of the audit, the act is signed by all participants in the audit. The inspected person has the right to refuse to endorse the document if the results of the inspection cause distrust. Then a corresponding note is put about this.

Thus, the deadline for making a decision on on-site check is 2 months from the date of the end of the audit. The completion date is noted on the certificate issued to the director of the auditee or his authorized representative.

The law (clause 6 of Article 100 of the Tax Code of the Russian Federation) defines the procedure for appealing the results of an on-site audit. It is important not to miss the deadline for filing objections - a month is allotted for this. The law is allowed to issue claims in the form of a protocol or an act of disagreement following the results of the audit.

The following violations in the order of carrying out control measures may be the reason for the appeal:

• incorrect compilation accompanying documents(resolution on the appointment of an audit, certificate, certificate of completion of the audit);
• unlawful increase in the terms of tax audit;
• distortion of the evidence base or attraction of unreliable evidence.

It is advisable to consult an experienced tax advisor before filing an appeal.

The tax office is obliged to consider the submitted objections within 10 days. As a result, the following decisions are made:

• leave unchanged the act on tax control and apply penalties and penalties to the guilty enterprise;
• cancel the results of the audit in whole or in part, taking into account the arguments presented by the company;
• issue a resolution on the re-audit of the company in the near future (usually a month).

If the issued opinion does not satisfy the representatives of the organization, it is possible to continue the appeal procedure in court. In this case, the complaint is filed immediately after the decision is made by the tax authority.

The procedure for applying to the tax authorities will help reduce penalties

In addition to drawing up a protocol or an act of disagreement, the taxpayer has the right to apply to the tax authorities with a petition to mitigate the penalty. A correctly written appeal will help to significantly reduce the penalty amounts (in some cases - to zero). The petition should be submitted to the fiscal authorities before a decision is made on the results of the audit.

The document indicates extenuating circumstances:

• admission of guilt under the act of verification;
• the presence of a large credit burden;
• high accounts payable;
• obligations under lease agreements.

The more circumstances mitigating guilt the taxpayer will justify, the fewer penalties will be applied to him.

Before drawing up an appeal to the tax office, it is necessary to consult with a lawyer: a general admission of guilt under an act can entail unpredictable consequences.

Self-audit is a way to avoid tax problems

Rare companies undergo field inspections without damage - penalties and additional charges tax payments... Sometimes an audit leads to a complete cessation of business. Therefore, the most prudent entrepreneurs order a preliminary independent risk assessment of the organization.

During the audit, auditors analyze obvious tax omissions and suggest ways to correct them. Particular attention is paid to checking the company's counterparties and controlling transactions. For the safety of the company, it is better to refuse contacts with little-known dubious firms, especially if it comes on contracts for large sums... It is important to prove the validity and business purpose of each transaction.

Also, auditors advise to keep document flow not only in in electronic format but also on paper media... The absence of paper documents confirming the transaction will negatively affect the results of the tax audit.

An independent audit carried out in advance will minimize tax risks and, if necessary, will allow building reliable protection in tax or court instances.

Conclusion

As a result of the audit, the entrepreneur receives a detailed report on the activities of his company. It lists the violations committed by the organization in the field of taxation and accounting... In other words, the employees of the tax inspection will conduct a full (and free!) Audit of the enterprise. After analyzing the mistakes made, the head of the enterprise must organize his work in such a way as to prevent the repetition of annoying mistakes. This is, of course, the ideal audit trail.

In fact, an on-site audit takes a lot of time, human resources, and the nerves of managers. Sometimes the negative aspects associated with the responsibility of the founders and the company's management completely negate the positive aspects of the audit. Therefore, it is important to know the basic rules for holding an event and to demand from the representatives of the tax inspectorate their strict observance.

The subject of the audit is the correctness of the calculation and the timeliness of payment of taxes.

Held on the territory (in the premises) of the taxpayer; if the payer does not have the opportunity to provide premises for an on-site inspection, it can be carried out at the location of the tax authority.

Conducted on the basis solutions the head (deputy head) of the tax authority. The decision is made by the tax authority at the location of the organization or at the place of residence of an individual, for the largest taxpayers - by the tax authority that registered this organization as the largest taxpayer... An independent field tax audit of a branch or representative office is carried out on the basis of a decision of the tax authority at the location of the separate subdivision.

An on-site tax audit in respect of one taxpayer can be carried out on one or more taxes.

As part of the on-site tax audit, the period may be checked, not exceeding 3 calendar years, previous year in which the decision was made to conduct the audit.

The tax authorities are not entitled to conduct 2 or more field tax audits for the same taxes for the same period. Possibility of retesting:

1) by a higher tax authority - in order to control the activities of the tax authority that conducted the audit;

2) the tax authority that previously conducted the audit, on the basis of the decision of its head (deputy head) - if the payer submits a revised tax declaration, which indicates the amount of tax in an amount less than the previously declared one. At the same time, the period for which the specified tax return;

3) in connection with the reorganization or liquidation of a taxpaying organization.

If, during the repeated field inspection, violations are revealed that were not detected during the initial inspection, they are not applied to the payer tax sanctions(exception: if the failure to identify the fact of an offense during the initial verification was the result of an agreement between the payer and official tax authority).

Tax authorities are not entitled to conduct in relation to one taxpayer more than 2 on-site inspections during the calendar year (exception: if the head of the Federal Tax Service makes a decision on the need to conduct an on-site tax audit of the payer).

When determining the number of field tax audits of a taxpayer, the number of independent field tax audits of its branches and representative offices is not taken into account.

The taxpayer is obliged to ensure the possibility of officials tax authorities get acquainted with the documents related to the calculation and payment of taxes.

The documents necessary for verification may be requested from him by serving a request for the submission of documents. The documents are submitted in the form of copies certified by the seal and signature of the head of the organization (deputy head, authorized person). Documents are submitted within 10 days from the date of delivery of the corresponding request. If it is impossible to provide within the day following the day of receipt of the request, it is necessary to notify the inspectors in writing indicating the reasons and terms during which the documents can be submitted. During 2 days from the day of receipt of the notification, the head (deputy head) of the tax authority has the right to extend the deadlines or refuse to extend the deadlines, about which a separate decision is made.

Onsite tax audit cannot continue more than 2 months... The specified period may be extended to 4 months, and in exceptional cases - up to 6 months... The grounds and procedure for extending the term are established by the Federal Tax Service.

The verification period is calculated from the date of the decision on the appointment of the verification and until the day of drawing up the certificate of the verification carried out.

In this case, the check may be suspended for a period no more than 6 months in aggregate for:

1) requesting documents (information) about the payer or tax agent or information about specific transactions from counterparties or other persons who have documents (a written order is sent to the tax authority at the place of registration of the person from whom the documents are to be requested ® after receiving within 5 days the tax authority sends this person a request for submission of documents ® the person fulfills the requirement within 5 days from the date of receipt)

2) obtaining information from foreign government agencies within the framework of international treaties of the Russian Federation (the period may be increased by 3 months);

3) conducting expert examinations;

4) translation into Russian of documents submitted by the taxpayer in a foreign language.

If necessary, during the inspection, the following can be carried out:

1) inventory of property ;

2) inspection of territories, premises of the taxpayer, documents and objects - is carried out in the presence of attesting witnesses, if necessary, photographs and filming, video recording are made, copies of documents are taken, a protocol is drawn up;

3) seizure of documents and objects- is made on the basis of a reasoned decision in the presence of attesting witnesses; voluntary extradition is offered, in case of refusal it is compulsory; a protocol is drawn up; if there is reason to believe that the documents can be destroyed, hidden, corrected or replaced, the inspector has the right to withdraw the originals from which the copies are made, certified by a tax official and transferred to the person from whom they are withdrawn simultaneously with the seizure of documents or within 5 days after seizures;

4) involve witnesses- any individual who may be aware of any circumstances can be summoned, with the exception of lawyers, auditors and persons who, due to their young age, their physical or mental disabilities, are not able to correctly perceive the circumstances that are important for the implementation of tax control.

5) expertise- if special knowledge in science, art, technology or craft is required to clarify emerging issues; carried out on a contractual basis. The expert's opinion or his message about the impossibility of giving an opinion shall be presented to the person being inspected, who has the right to give his explanations and raise objections, as well as ask for additional questions to the expert and the appointment of an additional or repeated expert examination, and ask for the appointment of an expert from among the persons indicated by him.

6) involvement of an interpreter- a person who is not interested in the outcome of the case and is involved on a contractual basis;

7) attracting witnesses- any individuals not interested in the outcome of the case are summoned in the amount of at least 2 people.

The last day the inspector is obliged to draw up a certificate on the subject and timing of the inspection and hand it over to the payer or his representative. During 2 months from the date of drawing up the certificate, a tax audit act must be drawn up. The act is signed by the persons who carried out the check and the person being checked (his representative) and handed over to the latter within 5 days from the date of this act against receipt or in any other way indicating the date of receipt. In case of evasion of the verified person from receiving the act, this fact is reflected in it, and the act is sent by registered mail and is considered received on day 6... In case of disagreement with the facts set forth in the act, the person being checked during 15 days from the date of receipt of the act, he has the right to submit written objections to the tax authority, attaching documents confirming the validity of their objections (their certified copies).

As part of an on-site audit, the tax authority has the right to inspect the activities of the branches and representative offices of the taxpayer. An independent field tax audit of branches and representative offices in regional and (or) local taxes for no more than 1 month.

One of the main sources of headaches for any entrepreneur is tax office... Even if everything is in order at your company with reporting, all rules and regulations are observed, and there are no violations - a tax audit can still cause trouble and ruin the mood.

Especially for entrepreneurs IQReview tried to give detailed answers to questions related to this procedure. What is an on-site tax audit and a cameral tax audit, how they differ, and what other types of control there are - read below.

What is a tax audit and why is it carried out?

External audit tax office- the form of control that is carried out authorized bodies(in this case, tax inspectors). It applies to all persons who carry out activities that fall under the legislation on taxes and fees. This applies to taxpayers, payers of fees and tax agents.

If it is simpler, then everyone who pays taxes can be checked: both individuals and companies. The purpose of this control iscleanliness check and the timing of payments and dimensional compliance fees.

The process itself is a comparison of the data that was submitted in the declaration with the actual data thatidentified by stafftax office.

Let's support 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 - 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 discloses the tasks and rights of regulatory authorities.

What is the result?

R results of tax auditsdocumentedan official who carried out the procedure (in accordance with Art. 100 of the Tax Code of the Russian Federation).

Within 2 calendar months after drawing up a certificate of the fact of verification, a special document must be drawn up -tax audit act... It must be signed by the inspector (inspector) and the representative of the audited organization.

Without failtax audit act must contain:

A complete list of detected violations with links to the relevant articles of the Tax Code of the Russian Federation.

Proposals of the supervisory authority for the elimination of offenses.

If there are no offenses,tax audit actmust have an appropriate record to prove it.

The drawn up document is transferred to the head of the verified organization. The fact of its receipt is also documented - a receipt.

If tax audit act contains clauses 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 should explain the reasons and motives for refusal. If there is documentary evidence in favor of the reasons for the refusal, they must be attached to the application.Further, in the next 14 days from the date of application, it will be revised.

If tax audit act it is simply not accepted by a representative of a verified organization - this is also documented.

Types by the method of conducting

NS 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 planrelevant for small enterprises (where it can be done quickly), as well as for cases where you need to restore all information about the activity.

Selective. In this case, a certain part of the documents is inspected.

Views at the venue

NS about the place of the inspection work is divided into 2 types:

V onsite tax audit.

TO ameral tax audit.

H Let us examine in more detail what isonsite tax audit and what is cameral tax audit.

Cameral

A cameral tax audit is carried out without an inspector's visit to the enterprise. Held detailed analysis declarations and documents filed by the company that document the activities of taxpayers.

It takes a desk tax audit up to 3 months from the date of submission of the required documentation. The list of documents is as follows:

Tax return.

Balance sheet.

Statement of income and expenses.

Cash flow report.

Report on the targeted use of money.

Capital change statement.

A cameral tax audit reveals the following problems:

Errors in filling out the documentation.

Errors in calculations, amounts of payments, use of benefits, tax rates.

Now a cameral tax audit is the main way to control taxpayers. This type of inspection covers all without exception (100%) taxpayers. For comparison: an on-site tax audit is usually applied for 20-25% of subjects.

A cameral 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 interrogation. He may also be required to provide additional documentation or certain items. A cameral tax audit is carried out in a planned manner.

If no violations were found during the audit, the procedure ends.

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, provide its data.

Within 10 working days after the expiration of 1 month, the head of the fiscal authority reconsiders the case and makes a decision (on bringing the organization to justice or not).

Outgoing

An on-site tax audit is carried out at the location of the organization (that is, right in the office or other premises that the company occupies). During the inspection process, not only documents can be analyzed - inspectors can request access to the premises used for the company's activities.

Documents for each room can also be checked, which must be provided separately within 5 days from the date of request. Moreover, such documentation can be seized - for up to 5 days.

An on-site tax audit is carried out by employees of the fiscal service. In addition to the inspection, the following can be connected:

Translators (if some documents are in a foreign language).

Experts (for carrying out various examinations - depending on the type of activity of the enterprise).

Specialists from other industries (surveyors, and so on).

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 terms 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 the responsible persons. Also, in special cases, the activities of the enterprise as a whole may be limited.

The field tax audit lasts up to 2 months. The countdown starts 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, the higher management may extend it to 6 months.

The representatives of the fiscal authorities can check the documentation for the previous 3 calendar years. There is also a limitation on the number of audits - an on-site tax audit is carried out no more than once per period. Exception (re-inspection) is possible in the following situations:

Upon reorganization or liquidation of a legal entity.

Under the control of the higher management of the body that carried out the inspection.

In the event that the organization provides revised data, in which the tax amount is indicated less than previously announced.

An on-site tax audit can only be carried out at the direction of the management of the fiscal service (while a cameral one is carried out without instructions from the “top”). Only legal entities and individual entrepreneurs can be checked.

In the course of such an audit, the management or employees of the auditee may be involved in the following procedures:

Inventory - carried out to determine the reliability of the data specified in the documentation.

Interrogation is 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 audited organization - to identify equipment, goods, materials that do not pass according to 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 is 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 itself, which is inspected, and in other organizations.

If the 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 the features of field and office inspections

Types by scope of work

Depending on the scope of work, all checks are divided into 3 types:

Complex. Conducted in case of suspicion of the taxpayer. Can cover all types of documents. It can be carried out no more than 1 time in 3 years.

Thematic. It is carried out both as planned and in case of suspicion of the taxpayer. May cover specific areas of activity. It can be carried out both separately and included intax audit plan complex volume.

Target. Covers individual operations (for example,counterparty check, export or import operations, investment of assets, and so on).

Organizational views

According to the methods of organization, the actions of the supervisory authorities can be divided into 2 types:

Plans th. They are carried out according to the schedule drawn up and approved by the higher management. The schedule is determined for each period separately. The audited taxpayer is notified of the inspection long before it is carried out.

Sudden (unplanned). Type of on-site inspection. It is carried out without notifying the auditee. For this type of inspection, a written order from the head of the territorial office is required.

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 superior 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 were discovered by authorized persons (inspectors, experts), they may be subject to penalties, up to and including bringing to administrative or criminal liability.

Repeated. In this case, a duplication of the revision 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 irregularities on the part of the inspectors.

The most frequent violations that are revealed during the inspection

Most often, the fiscal authorities reveal the following types of violations (committed accidentally or intentionally):

Underreporting of the amount of revenue.

Overstatement of costs.

Incomplete reflection of the number of goods sold (or services rendered) - in order to reduce the amount of VAT taxes.

Errors and violations in the execution of documentation, which is reflected in the performance of the enterprise.

Moratorium for small businesses for 2017-2019

For stimulation the Russian government a moratorium on inspections was introduced.

According to Federal Law No. 246 dated 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 areas of activity (that is, with respect to such companies, all checks are fully preserved):

healthcare;

education;

heat supply;

energy, energy saving, energy efficiency increase.

The moratorium will also not apply to companies that:

Based on the inspections carried out earlier (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 an administrative penalty came into force.

About tax audits and the choice of companies to conduct them (video)

The fact that the inspectorate conducted a desk audit does not matter and does not have any effect on the period of the on-site audit. There are examples in arbitration practice judgments confirming the legitimacy of this conclusion (see, for example, the definitions of the Supreme Arbitration Court of the Russian Federation dated April 27, 2010 No. VAS-5083/10, dated May 19, 2009 No. VAS-1588/09, Resolutions of the FAS of the Volga Region No. No. A65-26158 / 2009, of the North-Western District of December 2, 2008 No. A52-5071 / 2007, of the Far Eastern District of May 19, 2008 No. F03-A04 / 08-2 / 1276).

Situation: can the inspectorate change the period of the on-site inspection during its conduct?

The answer is yes, it can.

The specific periods of the on-site inspection must be indicated in the inspectorate's decision to conduct an on-site inspection (paragraph 7, clause 2, article 89 of the Tax Code of the Russian Federation). tax code The Russian Federation does not prohibit the inspection from making changes to this decision (clause 2 of article 89 of the Tax Code of the Russian Federation).

Moreover, by order of the Federal Tax Service of Russia dated May 7, 2007 No. MM-3-06 / 281, a special form of decision on amending the decision to conduct an on-site inspection was approved.

Based on the above, it can be concluded that the inspectorate has the right to amend the decision on the verification during its implementation, in particular, to change the verification period. In this case, the new verification period must be indicated in a special decision, which is an annex to the main decision.

The arbitration courts confirm the legitimacy of this conclusion (see, for example, the resolution of the Federal Antimonopoly Service of the Moscow District of September 11, 2009 No. KA-A41 / 7737-09).

Situation: is it possible to challenge the decision of the inspection based on the results of the on-site inspection? The inspection went beyond the three-year inspection period limit.

Answer: yes, you can, in terms of the conclusions that were made in relation to the periods that are not subject to on-site inspection.

As part of an on-site inspection, the inspection can control any periods that do not exceed three calendar years preceding the year of the decision to conduct an inspection (paragraph 2, clause 4, article 89 of the Tax Code of the Russian Federation). Going beyond the three-year limit would be an inspection violation. Therefore, the decision of the inspection based on the results of the on-site inspection can be challenged in the part of the conclusions that relate to the periods that do not fall under the on-site inspection (paragraph 1 of clause 12 of article 101 of the Tax Code of the Russian Federation).

In arbitration practice there are examples of decisions confirming the legitimacy of this conclusion (see, for example, Resolutions of the Federal Antimonopoly Service of the North-Western District of April 30, 2009 No. A05-11647 / 2008, Volgo-Vyatka District of October 27, 2008 No. A39-1580 / 2008, North Caucasian District dated October 13, 2008 No. F08-6070 / 2008).

Situation: is it possible to challenge the decision of the inspection based on the results of the on-site inspection? The inspectorate reviewed a period that falls within the three-year limit, but exceeds the period specified in the decision to conduct an inspection.

Answer: yes, it is possible, but only in the part of the conclusions that were made in relation to the periods not specified in the decision to conduct an audit.

The specific periods of the on-site inspection must be determined in advance and indicated in the decision on the inspection (paragraph 7, clause 2, article 89 of the Tax Code of the Russian Federation). Inspectors cannot retreat from them. Otherwise, the decision of the inspection based on the results of the on-site inspection can be canceled, but only in the part of the conclusions that were made in relation to the periods not indicated in the decision. In arbitration practice, there are examples of court decisions confirming the legitimacy of this conclusion (see, for example, the FAS ruling Ural district dated September 15, 2009 No. Ф09-6838 / 09-С3).

Checking the assignee

Situation: can the tax inspectorate conduct an on-site audit of the successor organization for the period preceding the reorganization?

The answer is yes, it can.

As part of the on-site inspection, the inspection can control any periods that do not exceed three calendar years preceding the year of the decision to conduct the inspection (paragraph 2, clause 4, article 89 of the Tax Code of the Russian Federation). Wherein tax law does not install special requirements to conduct an on-site inspection at the successor organization. Consequently, the tax office can audit such an organization for the period preceding its reorganization. The main thing is that the specified period does not go beyond the three-year limit. Similar clarifications are contained in the letters of the Ministry of Finance of Russia dated July 29, 2011 No. 03-02-07 / 1-267, dated February 5, 2009 No. 03-02-07 / 1-48.

Arbitration practice confirms the legitimacy of this approach (see, for example, the definition of the Supreme Arbitration Court of the Russian Federation of May 19, 2008 No. 5863/08, resolution of the FAS Volgo-Vyatka District of January 14, 2008 No. A82-4644 / 2007-14).