Tax audit. How does the tax check the IP

Hello! In this article, we will talk about the checks that sole proprietors may face.

Today you will learn:

• Which departments most often check the work of individual entrepreneurs;
• How to behave during the inspection and avoid a fine.

IP checks in 2019

IP without checks - is it possible?

Until 2016, individual entrepreneurs were under strict state supervision, and the fines imposed on small and medium-sized businesses were practically the same as fines for largest enterprises. Of course, this could not continue without public outrage.

Recently, changes have begun in the IP verification system. First of all, in February 2016, the Ministry of Economic Development submitted for discussion a proposal to replace the first one with a warning.

It is also already in operation, which, from January 2016 until the end of 2018, released most of the individual entrepreneurs for “testing vacations”.

Most checks are regulated federal law №294.

The moratorium applied to all scheduled inspections of the Ministry of Labor, the Ministry of Natural Resources, the Prosecutor's Office and a number of other departments, which were previously carried out every three years.

At the end of the year, legislators worried about extending its validity for another two years by adopting Law No. 480-FZ of December 25, 2018. Thus, small businesses and individual entrepreneurs received relief in the form of exemption from scheduled inspections for the period from January 01 2019 to December 31, 2020.

Grounds for checks

IP checks are both scheduled, predetermined, and unscheduled, for one of the possible reasons:

1. Expiration of the time limit set for the correction of violations after previous check.
2. Receipt of evidence or complaints to the regulatory authorities about violations by the entrepreneur of the rights of consumers, employees and other norms.
3. The demand of the prosecutor and the order of the head of the controlling body.

But even about an unscheduled inspection, the entrepreneur must be warned no later than 24 hours in advance. The exceptions are emergencies and cases when the IP is suspected of causing harm to the health of people, animals or the environment.

Inspection plan

Schedule of scheduled inspections can be found on the website Prosecutor General's Office. There you can find out about upcoming checks on, OGRNIP and other details of the company.

Not all firms are lucky enough to be exempt from scheduled inspections. Some were not excluded from the plan.

These include:

• Organizations in the fields of education and medicine;
• Social media companies service;
• Audit firms;
• Management companies of residential buildings;
• Objects of the first and second class of industrial and other security.

Types of checks

Any checks are divided into field and documentary. As the name implies, in the first case, the auditors personally visit the enterprise, in the second, they only request a package of documents for verification. One test can follow from another. For example, an inspector starts by checking documents, but finds controversial points declares his intention to visit workplace IP.
We list the main authorities that carry out IP checks:

• IFTS;
• , Rostransnadzor and Roszdravnadzor.

Regardless of the controlling body, an inspection usually begins with checking that all constituent documents, licenses and the results of previous checks.

Tax audit

Regulating law: article 14 of the Tax Code of the Russian Federation.

Of particular interest to the tax authorities are entrepreneurs who indicate too low wages employees or for a long time working at a loss.

It is forbidden to re-check the entrepreneur for the same tax for the same period.

A desk audit of taxes additionally controls the submitted reports. The Inspectorate may request clarification of some data or confirmation of expenses. The audit lasts up to three months from the end of the reporting period. The auditee is given five days to correct errors that did not lead to underpayment of taxes. If serious violations are found, within ten days the IP will be held accountable.

During the outing tax audit a deeper audit. Such a check threatens only violators and tax evaders. Experts and witnesses may be additionally involved in the procedure, an inventory of the premises and seizure of documents may be carried out.

The audit may last two months, or be extended up to six in the following cases:

• The firm has several separate divisions;
• Additional expertise required;
• The individual entrepreneur violated the deadlines for issuing the required documents.

In addition to tax returns and financial statements, other documents are also checked:

• cash receipts;
• Bank statements;
• Confirmation .

A thorough check of income and expenses that affect the amount of tax paid is organized. that do not depend on actual profit are less likely to be subjected to unscheduled tax audits. Therefore, IP checks less often end in fines.

A tax audit of a former IP is also permissible - within three years from the date of liquidation.

The audit can also be called final, its purpose is to identify inconsistencies, underpayment of taxes. Including checking the debt, which could remain with the entrepreneur.

Checking by Rospotrebnadzor

Regulatory acts: "Regulations on federal service on Supervision in the Sphere of Consumer Rights Protection” under Decree of the Government of the Russian Federation No. 322 dated June 30, 2004.

All enterprises providing services or selling goods to the public are subject to verification. The list of points to be checked is very wide.

Let's name the most popular:

• Signboard, price tags and prices;
• Consumer corners;
• Illumination and ventilation in the room;
• Sanitary standards, availability of certificates of conformity for goods;
• Compliance with product expiration dates;
• When it is required - the presence of employees dignity. books and uniforms.

Today, Rospotrebnadzor checks not only work with consumers, but also compliance with sanitary norms at the enterprise. Most often, such checks are visited by grocery stores and catering establishments.

Labour Inspectorate

Rostrud controls the observance of rights employees. Very often, complaints from employees serve as the basis for an unscheduled inspection.

The following employers are also subject to strict supervision:

• Employing foreign citizens;
• Having underage employees;
• Paying too little wages.

All are subject to verification personnel documents:

• - their compliance with labor legislation, the correctness of registration, the presence of signatures;
• Labor books of employees;
• and timesheets;
• vacation schedules;
• Payroll schedule.

Compliance with the recruitment standards is not difficult - just study carefully Labor Code RF.

Fire Inspectorate

Inspectors from the Ministry of Emergency Situations check the fire safety documentation at the enterprise and the availability of fire fighting and fire prevention equipment.

The most requested documents for verification:

• Orders of the head to turn off the equipment at the end of the shift, to establish smoking areas;
• Order on the frequency of fire safety briefings by employees and briefing logs;
• Evacuation plans.

Indoors, the on-site fire inspection checks:

• Compliance with the evacuation plan and the actual configuration of the building;
• Availability, location and accessibility of emergency exits;
• Materials for finishing walls, floors, ceilings, the condition of the bars on the windows;
• Number and location of fire extinguishers and other means of fighting fire;
• For rooms in which there are more than ten people - the state of the fire warning system.

It is important to remember that a fine from the fire inspectorate is not as terrible as the damage from a fire that occurred due to a violation of the rules.

Checking by Rostekhnadzor

The Rostekhnadzor Inspectorate issues licenses and inspects many activities involving the use of natural resources and interacting with hazardous production facilities (design, installation, transportation, and so on).

Subject of verification: compliance with the requirements of the legislation in the field of industrial safety.

All possible violations are usually eliminated by the entrepreneur before obtaining a license, and for further checks it is enough to maintain compliance with all requirements.

Prosecutor's check

The inspection by the prosecutor's office is carried out solely on the basis of information about IP violations that do not fall under the control of another government agency. If possible, the prosecutor's office is obliged to delegate the powers of the inspector to another department, in other cases it can conduct the audit on its own.

Without information about violations received from citizens, other legal entities or the media, the prosecutor's office cannot initiate an inspection. Therefore, entrepreneurs who do not violate the law should not be afraid of it.

The prosecutor checks the authenticity of the complaint against the IP and, if the violation is confirmed, depending on its severity, the IP may be issued an order to correct the situation or initiate a court case.

How to avoid a fine

Of course, the surest way to avoid after checking the fine is not to break the law. It is quite difficult, but still possible to conduct business in compliance with all legal norms.

The first step is to study the laws. The most common fines imposed on entrepreneurs based on the results of state inspections are collected in Chapter 14 of the Administrative Code of the Russian Federation.

The Criminal Code should not be overlooked either. For example, under article 199, you can get up to 6 years in prison for tax evasion.

What should an entrepreneur do during an audit?

It is good if the enterprise has a strict access control - so the inspectors will not be able to start an on-site inspection without the presence of the head. In other situations, you should be careful.

According to the law, an on-site inspection must be carried out in the presence of the entrepreneur or his deputy, but in practice it happens that the inspection encounters violations as soon as it enters the territory of the organization. Even the conversations of employees on the porch can be used against the person being checked.

In this regard, the entrepreneur must:

• Organize the security system in advance;
• Instruct employees on the rules of communication with inspectors - only in the presence of the head.

An on-site inspection in the absence of a responsible person is possible only in emergency situations, in cases of harm to the health of citizens and animals.

Before the inspection begins an on-site inspection, the entrepreneur needs to check them:

1. Familiarize yourself with the certificates of the inspectors (the data can be rewritten just in case).
2. Accept for signature and study a copy of the inspection order. It should indicate the objectives of the audit, types of control measures, the composition of the audit commission, the date of the audit and other conditions.

If all the documents are correct, do not interfere with the verification, for this you can get an additional fine.

If the check is carried out within the framework of a criminal case, the person being checked has the right not to answer questions until the arrival of his lawyer and not to sign documents (even an act of verification).

The inspected person is obliged to provide the inspectors with access to all documents and premises related to the subject of the inspection.

The log of checks is started at the enterprise at the request of the head. Its presence will help control the frequency of inspections and many other factors.

Checking act

The result of the audit is an act in which all the measures taken and violations found are recorded. The signature of the entrepreneur under the act means his agreement with everything that is described there.

The individual entrepreneur has the right to make his objections to the inspection report.

Entering justified objections into the act increases the chances of the entrepreneur to appeal the results of the audit. Therefore, before signing the act, it is necessary to carefully study it.

The presence of a lawyer during the verification gives an additional guarantee that all the rights of the individual entrepreneur are observed.

If the verification procedure is violated

Any audit of a business is carried out by people, and all people, as you know, can sometimes make mistakes. A small digression from statutory verification procedures can play into the hands of a businessman - the results of such an inspection can be challenged.

An inspection may be declared illegal if:

• A scheduled inspection is carried out more than once every three years;
• The scheduled inspection was not in the official schedule on the website of the prosecutor's office;
• The terms of the check specified in the order are violated, or its maximum duration is exceeded;
• The inspectors did not present an order to conduct an inspection (or there was none at all);
• The auditors demanded to provide documents or samples that are not related to the subject of the audit;
• At the end of the audit, no certificate was provided.

How to dispute results

Do not be afraid to go to court to challenge the results of an audit conducted with violations.

First of all, your comments must be included in the inspection report. This will greatly help put the court on your side.

Apply to arbitration court possible within three months from the date of the violation.

The statement states:

• Claimant's details;
• The name and address of the respondent;
• Claims supported by references to regulations and laws;
• Materials proving the fact of violation (expert opinions, testimonies of witnesses, video and audio recordings of the verification process).

Statistics show that more and more lawsuits end in favor of entrepreneurs. Through the court, you can not only invalidate the results of the audit and fines issued, but also receive compensation.

Also, the entrepreneur, dissatisfied with the actions of the inspector, has full right file a complaint with a higher manager. The complaint must be written in duplicate, be sure to indicate the address for the response letter and take the document to the institution that conducted the inspection. One copy with the secretary's mark of receipt remains with the applicant. If after ten days the answer is still not received, you can apply to the arbitration court.

Examination tax office- this is something that every individual entrepreneur can face. What checks are there? What do tax authorities check? What violations are fined for? These and other questions in today's article are answered by the specialists of the web service "".

Types of tax audits

Tax audits are divided into two types: cameral and field. The difference lies in the way the verification is carried out.

Desk tax audit is carried out at the location of the tax authority, that is, the tax authorities do not go to the entrepreneur. This is a regular check, which is carried out every time, as soon as the entrepreneur has passed tax reporting. It can last up to 3 months after the end of the reporting period.

During the “camera meeting”, inspectors check the very fact of submission or non-submission of reports, the correctness of its completion, the accuracy of calculations and the reliability of the information provided. If you fill out the reports correctly and submit them in a timely manner, then the tax authorities will not present any claims.

Therefore, you may never know about the conduct of a desk tax audit - the tax authorities do not inform about its beginning and completion.

However, if necessary, the tax authorities may request clarifications on the calculation of tax or additional documents confirming your expenses. Such information will need to be provided to the inspectors within five days. This will happen if your mistakes led to underpayment of taxes. If you cannot clearly answer the tax authorities for clarification or submit documents on expenses, then within 10 days after the end of the “camera house”, the inspectors will issue a decision to hold you accountable. And then they will send you a demand for payment of arrears, penalties and fines.
Receive requests from the IFTS and send the requested documents via the Internet

Field tax audit is carried out on the territory (in the premises) of the entrepreneur on the basis of the decision of the head or deputy head of the tax authority. An on-site inspection may cover only the last three years of the entrepreneur's activity. Repeated audits for the same tax during the year are not allowed. The check should last no more than two months, with the exception of a few cases:

• when an individual entrepreneur has a separate subdivision;
• when other violations are found during the inspection, requiring additional verification;
• when the taxpayer delays the submission of documents required for an on-site audit;
• in the event of force majeure.

During an on-site inspection, inspectors check the correctness of the calculation and payment of one or more taxes. At the same time, the entrepreneur is obliged to provide access to accounting documents for these taxes. In addition, during the course of an on-site audit, inspectors may appoint various control measures, such as calling a witness, examining the premises, seizing documents and objects, examination, etc. Each of these events has its own characteristics (see "").

Upon completion of the inspection, the inspector must draw up a special certificate, which indicates the subject of the inspection and its timing. On the basis of the certificate, the inspectorate will draw up an inspection report in two copies, which will indicate all the identified violations and proposals for their elimination. Then within two weeks you can appeal the results of the check.

Penalties during tax audits for violations

Violation of deadlines for the submission of tax returns

To the entrepreneur who was late with the change tax return, faces a fine of 5 percent of the amount of tax not paid on time for each full or incomplete month delay, but not more than 30 percent of the specified amount and not less than 1,000 rubles (Article 119 of the Tax Code of the Russian Federation). If the declaration is not submitted on time, but the tax is paid, then the fine will be only 1,000 rubles (clause 18 of the resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation, letter from the Ministry of Finance of Russia).

In addition, if more than 10 days late, the tax office may block all transactions for bank accounts entrepreneur (except for obligatory payments - alimony, payment of salaries to employees, etc.) The blocking of the account is removed the next day after the declaration is submitted.

Gross violation of the rules for accounting for income and expenses

For a gross violation of the rules for accounting for income and expenses (Art. Tax Code of the Russian Federation), the tax inspectorate will fine the amount of:

• 10,000 rubles for violations within one tax period (quarter or year);
• 30,000 rubles if the rules were violated for longer - two or more tax period;
• 20% of the amount of unpaid tax, but not less than 40,000 rubles, if due to this the tax was underestimated.

Tax evasion

For non-payment or incomplete payment of tax, an entrepreneur faces a fine in the amount of 20 to 40 percent of the unpaid tax amount (Article 122 of the Tax Code of the Russian Federation). To this will be added penalties for each day of delay in the amount of 1/300 of the refinancing rate. At present, the refinancing rate is equal to key rate and is 7.25 percent (see "").

Failure to submit documents upon request

During in-house and on-site audits, the tax inspectorate may require you to provide information about the counterparty of the entrepreneur. For instance, source documents on deals. For failure to comply with the requirement within the specified period, the entrepreneur faces a fine of 10,000 rubles (clause 2, article of the Tax Code of the Russian Federation).

Violation of the rules for working with cash registers

By law, an IP must use a cashier if it accepts payment from customers in cash or bank card. For violation of the rules, a fine is provided from 25% to 50% of the amount not broken through at the checkout, but not less than 10,000 rubles (Art. Code of Administrative Offenses of the Russian Federation).

A complete set for online CRE "four for the price of one": for the price of a cash register, you will receive a cash register, OFD, CRE setup with registration with the Federal Tax Service and an inventory system

Failure to fulfill the duties of a tax agent

In some cases, an individual entrepreneur must pay tax not for himself, but for another person. For example, an entrepreneur who hired employees must pay personal income tax on their salary, and an individual entrepreneur who rents state property must pay VAT on the rental price. For failure to fulfill these obligations, a fine of 20 percent of the unremitted tax is provided (Article NK RF).

For providing false information, a tax agent can be fined 500 rubles for each document with distorted information (Art. Tax Code of the Russian Federation).

Please note: newly registered entrepreneurs (or their accountants) can use the special accounting program for IP. This is the Kontur.Elba web service, which allows you to keep track of income and expenses, calculate the amount fixed contributions and taxes under the simplified tax system and UTII, prepare reports and submit them via the Internet. Those individual entrepreneurs can work in the program for free if less than three months have passed from the date of registration as an entrepreneur to registration in Kontur.Elbe.

The essence of any tax audit is to analyze how correctly and to what extent the requirements of the Tax Code of the Russian Federation are met.

What types of checks are there

The legislation of the Russian Federation provides for 2 main types of tax audits: cameral and field. Consider what their main features are and how they differ from each other.

Exit check.

If they prove that this is being done illegally, you will be charged additional taxes that you need to pay when applying.

After checking the legality, the inspectors will analyze how correctly you keep records. But we note right away that individual entrepreneurs are not obliged.

IP check for UTII

To begin with, it is worth noting that such a check is applied if you have already committed violations. tax legislation.

This may be incorrect filling of declarations, violations of the deadlines for its submission, suspicions of concealing income.

In general, a UTII check consists in confirming the physical or other indicators that are used to calculate the tax: calculation of the average headcount, title documents for premises, territories, if your business is a parking lot, as well as concluded agreements and other documents.

Checking when closing an IP

Even if you are already safely, within three years you may come with.

Although it should be said that an on-site inspection is not carried out in all cases and is not mandatory. But even if your business is in process, the tax authorities have the right to check you.

Of course, the inspectors will not come to your home, but they can do the following:

• Conduct an inventory;
• Request documentation related to the activities of your individual entrepreneur;
• Inspect the premises (if any).

Tax specialists have the right to conduct field verification activities in relation to your individual entrepreneur within 36 months after you close it.

Field inspection of LLC: reasons for the appointment

• In the reporting for more than 2 years, it is reflected that the company is unprofitable;
• Growth in expenses outstrips growth in income;
• You have repeatedly changed the servicing tax office;
• There is reason to believe that your company is collaborating with shell companies;
• You do not provide an explanation for the discrepancy in the reporting.

This list may be supplemented depending on the situation.

Additional activities

In the process of inspection, inspectors may carry out additional control measures:

• Reclaim papers and seize them;
• Inspect the territory and property;
• Conduct an inventory of property;
• Interrogate witnesses;
• Use the services of experts and an interpreter.

Such activities can be carried out by inspectors only in compliance with all legal requirements.

LLC verification deadlines

The standard term is 2 months. But it can be extended for various reasons up to 6 months.

The grounds are:

• The company is very large;
• It is necessary to carry out additional verification activities;
• The LLC has separate divisions;
• You submitted documentation late.

Checking an LLC on the simplified tax system

The procedure is almost the same as checking IP. First, the tax authorities find out if you have the right to apply USN mode whether you comply with all the requirements for this taxation regime.

Then, the calculations of tax payments for simplified taxation are checked, after that the correctness of filling out the documentation and the procedure for implementing households. operations.

How is a tax audit carried out upon liquidation of an LLC

On-site verification activities are almost always carried out.

Check you will have information on absolutely everything tax payments over the past 36 months. It doesn't matter when your company was routinely checked.

The duration will depend on the state of the documentation, how the liquidation commission behaves, what is the structure of your company.

If your company has branches, they will also be checked.

Fixing the test result

All results will be reflected in the protocol and the final certificate. It reflects the amount of debt, as well as information about violations of the law (if any).

If you do not agree with the results of the check, within 15 days from the date of receipt of the results of the check, you can appeal them.

How to avoid verification during liquidation

There are several legal options for avoiding communication with tax authorities:

• Make all payments on time and in full;
• Sell ​​the company;
• Make a liquidation with a zero balance;
• Seek help from intermediaries.

Desk audits of IP and LLC

This event is primarily aimed at checking whether you comply with the requirements of tax legislation.

It is carried out on the territory of the Federal Tax Service after you submit a declaration. At the same time, permission from the management of the inspection to conduct an inspection is not required.

The inspectors of the Federal Tax Service are not required to notify you of the inspection. You will learn about it if the reviewers have questions for you or need clarification.

The documentation that the tax authorities decide to demand must be submitted within ten days after you receive a request for this.

If you refuse to provide them, you may be fined or subject to administrative liability.

The check will be carried out for the period that you previously indicated in the declaration.

As for the deadlines, it is three months, and its countdown starts from the date following the date of submission of the declaration to the Federal Tax Service.

A desk audit of LLCs working on the simplified tax system is carried out according to the same principles as the audit according to common system taxation.

Changes in checks in the current year

As for the changes that will work in current year, one thing is worth noting: checks will become more thorough and dangerous for entrepreneurs.

This is made possible by the new software tax inspections, which analyzes in detail the submitted declarations, reports, the ratio of benchmarks and thus forms a list of candidates for verification. The analysis takes place practically without the participation of the tax inspector, and the results are formed in a short reference.

So, for example, the implementation electronic system VAT ASC, currently already in its 2nd version, has made it possible to reduce illegal VAT refunds from the budget by almost 8 times.

The mandatory use of online cash desks that transmit information to the tax office in real time also makes it possible to prevent non-payment of VAT and minimize "gray" tax evasion schemes.

Another innovation is that a desk audit can be carried out by another IFTS, and not the one to which you usually submit reports. This is done in order to exclude any personal contacts, as well as to increase the effectiveness of ongoing activities.

Currently, according to statistics, the greatest collection of taxes occurs precisely as a result of desk audits, and not field audits. And this means that the likelihood that you will be required to explain and make larger additional charges is also increasing than before.

The most thorough and dangerous are those checks that the Federal Tax Service conducts together with law enforcement officers. The number of such checks has already exceeded 4.5 thousand.

Conclusion

Every manager or business owner must understand that it is unlikely that they will be able to avoid verification. Your task is to comply with all requirements of the law, and if the inspectors came, to provide them with the opportunity to carry out legal actions.

Entrepreneurial activity is under constant control of the tax authorities. The Federal Tax Service has the right to check the IP for the completeness and timeliness of payment of taxes and fees, as well as to control whether the entrepreneur submits the necessary tax returns. In the article, we will analyze how a tax audit of an individual entrepreneur is carried out, and also find out how often the tax office can check entrepreneurs and how an individual entrepreneur can prepare for the visit of controllers.

On-site and desk audits of individual entrepreneurs

For entrepreneurs, general rules tax control. This means that tax authorities can carry out scheduled and unscheduled inspections of individual entrepreneurs, as well as control the activities of an entrepreneur by conducting desk and on-site inspections.

The procedure for conducting cameral and field tax audits is regulated by Art. 88 and Art. 89 of the Tax Code of the Russian Federation, respectively. The specified mechanism operates both in relation to inspections of the organization, and in relation to the control of the activities of individual entrepreneurs.

When the tax authorities conduct a desk audit of IP

Desk check - verification of calculations and amounts indicated by the individual entrepreneur in the tax return, which is carried out by the Federal Tax Service at the location of the tax authority. According to Art. 88 of the Tax Code of the Russian Federation, the Federal Tax Service has the right to conduct a desk audit of IP on the basis of each submitted tax return. The check is carried out in the course of the performance of official duties by the employees of the Federal Tax Service, a special decision of the head is required for this.

During a desk audit, the Federal Tax Service monitors the accuracy of the information entered in the declaration, as well as the correctness of the reflected amounts. When checking, the tax authorities compare the amounts indicated in the declaration with the book of income and expenses and other information that is at the disposal of the Federal Tax Service.

V general order a desk audit is carried out within 30 days, but in exceptional cases it can be extended up to 3 months.

When the Federal Tax Service can conduct an on-site IP audit

Tax authorities have the right to carry out on-site inspections of the activities of individual entrepreneurs. Such an audit is carried out at the place of activity of the individual entrepreneur and is appointed on the basis of a special decision of the head of the tax authority.

The following facts can serve as the basis for an on-site verification of IP:

The on-site inspection period is limited to 2 calendar months, but in exceptional cases it can be extended up to 4 or even up to 6 months.

Scheduled and unscheduled audits of entrepreneurs: how often does the tax audit an individual entrepreneur

The Federal Tax Service can check the IP both as planned (according to the schedule) and unscheduled (based on the relevant decision).

Individual entrepreneurs are included in the schedule of scheduled inspections in accordance with the category of tax risk assigned to the entrepreneur:

• IP activity high level tax risk is checked every 3 years;
• The Federal Tax Service can check IP of an average risk level no more than once every 5 years;
• Individual entrepreneurs with a low level of tax risk are not included in the schedule of scheduled inspections.

Tax authorities can check the IP unscheduled if the entrepreneur:

• did not provide an explanation to the requirement of the Federal Tax Service within the prescribed period;
• did not eliminate the violations recorded during the previous audit.

The grounds for conducting an unscheduled tax audit may be other cases of violation of the current tax legislation by the individual entrepreneur. Unscheduled check IP is carried out only if there is an appropriate order from the head of the tax authority.

Moratorium on inspections of small businesses

On January 1, 2016, a law came into force, according to which a moratorium on inspections of small businesses was introduced. The moratorium covers the activities of small firms and individual entrepreneurs.

According to the law, in the period from 01/01/2016 to 12/31/2020, the following types checks:

• tax audits of the activities of individual entrepreneurs (control over the deadline for paying taxes and filing reports);
• verification of entrepreneurs by the prosecutor's office and the Federal Customs Service;
• control measures carried out by Rostekhnadzor upon complaints, accidents, emergencies.

At the end of 2020, a draft law was submitted to the State Duma, according to which it is planned to extend the moratorium for another 4 years (until the end of 2021).

Note that the moratorium does not apply to auditors, as well as entrepreneurs who work in the energy, education and health sectors. The Federal Tax Service also has the right to check individual entrepreneurs who, over the past 3 years, have committed gross violations of tax laws (understatement tax base, delay in payment of tax, underpayment of tax, failure to provide reports).

The procedure for checking tax reporting, as well as the correctness of maintaining accounting and timeliness of tax contributions is the main instrument of control of the Federal Tax Service over compliance with the current norms of the tax legislation of the Russian Federation.

In this regard, each individual entrepreneur needs to know what a tax inspection of an individual entrepreneur is. This information will allow you to prepare for the checks as you should. In our today's publication, we will consider the types and features of tax audits of individual entrepreneurs, as well as give recommendations on how to behave during a tax audit.

How is an IP audit carried out by the tax office?

It should be noted that the procedure for conducting tax audits of legal entities and individual entrepreneurs is practically the same. First of all, the tax audit of individual entrepreneurs is aimed at the implementation of primary and cameral control of the submitted tax reporting, including on-site audits of entrepreneurs.

IP tax audits can be divided into the following types:

1. Scheduled tax audits of individual entrepreneurs (carried out in accordance with the annual plan adopted in advance).
2. Unscheduled (carried out in order to control the elimination of the comments identified during the previous audit or when the Federal Tax Service receives information about the non-compliance of the individual entrepreneur with the current legislation).

Scheduled tax audits of individual entrepreneurs

The IP audit plan can be found on the official website of the Federal Tax Service. It contains information about all individual entrepreneurs in the current year, indicating the exact date of verification. That is, the individual entrepreneur always has the opportunity to prepare for the visit of the inspector, eliminating all possible violations in time.

Also on the website of the Prosecutor General's Office at the link proverki.gov.ru, it is enough to enter the TIN of the organization or individual entrepreneur, and the program will provide information on whether you should expect guests from the tax office, as well as the start date of the audit.

The duties of the Federal Tax Service before conducting a tax audit of an individual entrepreneur include notifying the entrepreneur about the fact of the upcoming audit. Notification must be received no later than three working days before the start of the inspection. The Federal Tax Service informs the IP what exactly will be checked.

Article 21 tax code The Russian Federation has a requirement that the head of an organization or an individual entrepreneur must be present during a tax audit.

If the individual entrepreneur does not have the opportunity to be present at the inspection, he notifies the Federal Tax Service in advance and offers to reschedule the inspection to another date.

It is worth paying attention to the fact that the audited period of the entrepreneur's activity cannot exceed three years.

In accordance with current legislation, a repeated audit of the same tax within one year cannot be carried out.

Desk tax audit of IP

An in-house tax audit of an individual entrepreneur is a procedure for re-control of reports submitted by an individual entrepreneur. This check is regular.

The essence of the check is that the inspector independently reveals the fact of submission of IP reports (declarations and similar reports). After that, he controls the contents of the reporting for the correctness of the tax calculations made by the entrepreneur. The inspector also checks the correctness of filling out the documents and the reliability of the data provided. In the absence of violations during the inspection, the IP will not even know about the fact of its conduct.

A desk audit is carried out no more than 3 months from the date of reporting to the IFTS. If the IP submits a corrective report, then the desk audit on the previous report is terminated and a new desk audit begins from the date the corrective report is submitted.

During a desk audit, a tax employee determines:

• whether or not there is a violation of the reporting deadline;
• the correctness of filling out the report;
• reliability of the data specified in the report.

If the in-house tax audit of the individual entrepreneur has revealed violations, then a notification is sent about the fact of the audit of the individual entrepreneur and about violations. The inspector notifies the deadlines for the elimination of identified violations.

The tax authority may notify the taxpayer of detected violations or request Additional information in one of the following ways:

• Individual entrepreneur personally (or representative);
• through a courier;
• through postal services (by registered mail with notification);
• through electronic document management.

IP, in turn, must within 5 days can provide primary documentation confirming its correctness or eliminate violations. After that, the entrepreneur submits to the Federal Tax Service documents that confirm the fact that the violations have been corrected.

On September 3, 2018, amendments to paragraph 5 of Article 93 of the Tax Code of the Russian Federation came into force. From this date, including in 2020, an individual entrepreneur may not re-submit any documents to the IFTS. It is enough to inform the inspectorate, in response to its request, that the requested documents were provided earlier. If the individual entrepreneur provided the documents requested by the IFTS earlier to another tax office, then it is necessary to indicate the code of this tax office.

The IP must send such a refusal notice no later than the day following the date of receipt of the IFTS request for re-submission of documents.

However, there are exceptions. The following documents will need to be resubmitted:

• documents submitted last time in originals and returned by the inspection after the last inspection;
• copies of documents submitted earlier, but lost by the tax authorities due to force majeure.

Field tax audit of IP

As practice shows, if an individual entrepreneur submits tax returns within the time limits specified by law and makes correct calculations, then an on-site tax audit is not assigned to him.

An on-site tax audit can be used if violations are found in the activities of an individual entrepreneur.

The procedure for conducting an on-site tax audit involves not only the control of submitted reports, but also the entire economic activity carried out by an individual entrepreneur.

During the on-site inspection, the following are subject to control:

• financial and economic activities of the IP as a whole;
• certain areas (use of cash registers or organization of cash transactions).

To conduct an on-site tax audit, a group of tax inspectors leaves for the enterprise (office) of the IP. The audit can be carried out within two months.

The individual entrepreneur is obliged to provide the inspectors with a workplace (premises) and create conditions for the inspection.

In the case when the individual entrepreneur does not have an office, the check is carried out at the premises of the Federal Tax Service. The entrepreneur provides the checking inspectors with all the documentation necessary for carrying out the check.

In general, the audit can be carried out within up to two months. An on-site tax audit of an individual entrepreneur can last up to six months in the following cases:

• detection of violations requiring additional verification;
• violation of the deadlines for the submission of documentation for verification by the individual entrepreneur;
• if the IP has one (several) separate divisions;
• in the event of an emergency (fire, flood or theft).

Individual entrepreneur documents for tax inspection

The inspector conducting the inspection may require the individual entrepreneur to provide the following documents:

• financial statements;
• tax reporting (for the period to be audited);
• cash documents;
• license (if the individual entrepreneur is engaged in a licensed type of activity;
• bank documents.

Tax audit when closing an IP

A tax audit upon closing an IP is not a mandatory procedure. And far from always, employees of the tax authority conduct inspections of individual entrepreneurs who have applied for closure. However, this possibility is not excluded. The tax inspectorate has the right to appoint an on-site tax audit of an individual entrepreneur who is in the process of cancellation state registration as an IP. In this case, the time and subject of the previous check do not matter.

Tax audit after the closure of the IP

Carrying out tax audits is possible even after the IP terminates its activities (deregistration). An entrepreneur can expect an audit within three years from the date of termination of activity. Recall that after the termination of activities and the cancellation of state registration as an individual entrepreneur, a citizen will be deregistered with the tax authority as an individual entrepreneur, but will remain registered as an individual taxpayer. If violations are detected during a tax audit, the individual entrepreneur is threatened with liability.

How to behave during a tax audit?

We invite the reader to take a break from reading and watch a video on how to behave during a tax audit. Advises a lawyer of the group-companies "Business-Garant".

IP tax audit results

After the completion of the tax audit, the IP is compiled relevant act(in duplicate). One copy is at the IP, the second at the inspector.

If the act is drawn up with violations and the facts set forth in it are not confirmed by any documents, contain only the conclusions of the tax authorities, then a written objection must be written before signing the act. Objections are written in the act itself and transferred back to the tax inspectorate. Then, if your objections are not taken into account after receiving the final act, write a complaint to a higher authority - the Federal Tax Service. According to the pre-trial settlement procedure, many manage to change or completely cancel the previously issued tax audit act.

An individual entrepreneur can appeal against the content of the act within two weeks.

Summing up on the topic of tax audits for individual entrepreneurs, we can say that they are regular. In this regard, each individual entrepreneur should responsibly and carefully prepare for the audit.

Provided proper management accounting, timely payment of taxes and submission of tax returns to individual entrepreneurs, most likely, we should expect a tax audit at the office level.

When an individual entrepreneur violates applicable law and does not submit tax returns on time, he should expect to be checked by inspectors for at least two months. Punishment in this case is inevitable.

MORATORIUM ON SCHEDULED INSPECTIONS IN 2020

In 2015, the Government of the Russian Federation adopted Law No. 246 FZ, which established that:

from January 1, 2016 to December 31, 2018, scheduled inspections are not carried out in relation to legal entities, individual entrepreneurs that are small businesses, with the exception of legal entities and individual entrepreneurs engaged in activities, the list of which is established by the Government Russian Federation, in accordance with Part 9 of Article 9 of this Federal Law.

Federal Law No. 480-FZ of December 25, 2018 extended the moratorium on inspections until 2020 for small businesses.

However, the moratorium will not apply to those individual entrepreneurs for which a risk-based approach has been introduced, as well as to individual entrepreneurs engaged in licensed activities.

What is a risk-based approach? Supervisory agencies collect information about the activities of an individual entrepreneur and determine the degree of risk of an individual entrepreneur committing illegal actions. If there is no such information on IP, therefore, a moratorium on checks for it applies. Supervisory agencies that collect information about the illegal actions of individual entrepreneurs include the Federal Tax Service, the Ministry of Emergencies, the Federal Antimonopoly Service, Rosprirodnadzor, Rosalkogolregulirovanie and Rospotrebnadzor.

If your IP does not have a risk-based approach, but you find yourself on the list of the review plan, then you have the right to request that your company be excluded from the consolidated review plan for 2020. To do this, you need to fill out a special application and submit it to the agency that scheduled the check. For example, in tax authority or the labor inspectorate for the region. The application form was approved by Government Decree No. 1268 dated November 26, 2015.

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