Desk tax audit: what is it and what are the consequences. What is a cameral tax audit

Desk tax audits

1. Desk tax audit as the essence of tax control

.1 Essence of a desk tax audit

According to Art. 82 of the Tax Code, tax control is carried out by officials of the tax authorities within their competence through tax audits, obtaining explanations from controlled entities, checking accounting and reporting data, inspecting premises and territories used to generate income (profit), as well as in other forms provided for by the Tax Code of the Russian Federation .

The Tax Code of the Russian Federation does not contain an official definition of a desk tax audit.

Article 88 of the Tax Code of the Russian Federation contains only a list of qualifying features that allow determining the content of a desk audit.

First, a desk audit is carried out at the location of the tax authority.

Secondly, it is carried out on the basis of tax declarations and documents submitted by the taxpayer and serving as the basis for the calculation and payment of tax within three months from the date of submission.

Thirdly, a desk audit is carried out by authorized officials of the tax authority in accordance with their official duties without any special decision of the tax authority.

Fourthly, it is carried out on the basis of an analysis of documents - both submitted by the taxpayer and other documents on the activities of the taxpayer, available to the tax authority.

And fifthly, the right to carry out tax control measures, which include cameral tax audits, is vested only in those bodies to which this authority is granted by the legislation on taxes and fees.

The essence of a cameral tax audit is as follows:

) monitoring compliance by taxpayers with tax legislation;

) detection and prevention of tax offenses;

) recovery of amounts of unpaid or not fully paid taxes on identified violations;

) bringing guilty persons to tax and administrative liability for committing crimes;

) preparation of information to ensure the rational selection of taxpayers for field tax audits.

According to Art. 87 of the Tax Code of the Russian Federation, the subjects of the audit are the following categories of taxpayers:

Organizations;

Individuals;

Individuals registered as individuals

entrepreneurs without forming a legal entity.

The objects of verification are, in accordance with the first paragraph of Article 88 of the Tax Code of the Russian Federation, tax declarations and documents submitted by the taxpayer and serving as the basis for calculating and paying tax, as well as other documents on the taxpayer's activities that are available to the tax authority.

Tax legislation establishes a period in the activities of taxpayers, which may be the subject of in-house tax audits. It includes the three calendar years preceding the year of the audit. Taxpayers are obliged to ensure the safety of accounting data and other documents necessary for the calculation and payment of taxes for four years.

Documents confirming receipt of income, expenses incurred and payment (withholding) of taxes must also be kept. In exceptional cases, the tax authorities may request documents relating to a tax audit for periods not covered by it.

Article 88 of the Tax Code of the Russian Federation grants employees of the tax authority conducting a desk tax audit the right to request additional information and documents from the taxpayer only in exceptional cases.

In general, it should be noted that the Tax Code of the Russian Federation does not disclose the concept of a desk tax audit, but at the same time, Article 88 of the Tax Code contains a list of qualifying features of this category, which make it possible to determine its content. An in-house audit is understood as an audit of tax returns submitted by the taxpayer to the tax authority, accounting statements and other documents necessary for the calculation and payment of taxes, carried out at the location of the tax authority.

1.2 Functions and meaning of a desk audit

Despite the ever-expanding range of tasks that the state sets for the tax authorities, the main one remains control over the correct calculation and payment of taxes, which is carried out in the process of the tax authorities fulfilling tax control measures clearly prescribed by the Tax Code of the Russian Federation (Article 82 of the Tax Code of the Russian Federation).

Desk tax audits are one of the most effective forms of tax control.

An in-house tax audit has a dual meaning: firstly, it is a means of monitoring the correctness and reliability of the preparation of tax returns, and secondly, it is the main means of selecting taxpayers for on-site audits. An on-site audit, as the most time-consuming form of tax control, should be appointed only in cases where the possibilities of desk audits have been exhausted, i.e. in relation to the taxpayer, control measures must be taken that require the presence of an inspector directly at the object being inspected.

Currently, desk audits remain an essential tool for replenishing the budget. Errors found in the course of desk audits in the tax declarations themselves to justify benefits give a significant increase in payments to the budget.

In accordance with the current regulatory legal acts, the main tasks of a desk audit are:

) visual verification of the correctness of the financial statements, i.e. verification of filling in all the necessary details of the report, the presence of signatures of authorized officials;

) verification of the correctness of the preparation of tax calculations, including the arithmetic calculation of the total amounts of taxes payable to the budget, verification of the validity of the application of tax rates and tax benefits, the correctness of the reflection of the indicators necessary for calculating the taxable base, verification of the timeliness of submission of tax calculations;

) logical control over the presence of distortions in the reporting information;

) checking the logical connection between reporting and calculated indicators of comparability of reporting indicators with indicators of the previous reporting period;

) checking the consistency of indicators repeated in financial statements and in tax calculations;

) preliminary assessment of financial statements and tax calculations in terms of the reliability of individual reporting indicators, the presence of doubtful moments or inconsistencies indicating possible violations of tax discipline.

The purpose of a desk audit is to monitor compliance by taxpayers with the legislation on taxes and fees, identify and prevent tax offenses, as well as prepare the necessary information to ensure the rational selection of taxpayers for on-site tax audits.

2. Regulations for conducting a desk tax audit

.1 Procedure and terms for conducting a desk audit

A desk audit is carried out at the location of the tax authority on the basis of documents on the activities of the taxpayer (declaration, documents submitted by the taxpayer for the calculation and payment of tax, and other documents available to the tax authority, for example, tax calculations, certificates of advance payments).

The procedure for conducting a desk audit is established by Art. 88 of the Tax Code of the Russian Federation. There is also an internal regulation of cameral tax audits, approved by order of the Federal Tax Service of Russia dated September 25, 2008 No. MM-4-2 / ​​ZZ dsp. This is a document for official use, therefore it was not published in the media and was not placed in information databases. This Regulation contains instructions to inspectors on how to conduct control and what to pay special attention to during the inspection.

A desk audit is carried out by authorized officials of the tax authority in accordance with their official duties without any special decision of the head of the tax authority. The taxpayer is not informed about the start of a desk audit.

The tax authority can directly start the audit on any day after the taxpayer has submitted the reports. However, regardless of when the audit actually began, the period for its implementation begins to run from the day following the day the reporting is submitted.

The term for conducting a desk audit is set in months. It expires after the third month of verification. If the taxpayer submits an updated declaration (calculation), then the desk audit of the previously submitted (primary) statements is terminated. At the same time, the tax authority must stop all actions in relation to primary reporting (clause 9.1, article 88 of the Tax Code of the Russian Federation). After that, a desk audit of the directly revised declaration (calculation) begins. The term of its implementation is calculated from the day following the day of submission of the revised declaration (calculation).

The subject of a desk tax audit is to identify violations of the legislation on taxes and fees.

A desk audit is carried out on the basis of information resources, which can be divided into 3 groups:

Regular reporting (tax returns, balance sheet, profit and loss statement, statement of changes in equity, statement of cash flows, appendix to the balance sheet, explanatory note, auditor's report, etc.).

Information from external sources (information related to the accounting of organizations and individuals).

Additional information (information obtained during on-site tax audits).

The main stages of a desk audit are:

preliminary analysis;

Intradocumentary analysis;

Interdocument analysis;

Pre-trial check;

Deep analysis.

Stages of cameral verification.

Preliminary stage (zero stage).

Tax reporting and other documents are accepted by the tax authority. A visual control of the submitted documents is carried out for the completeness of tax reporting, the presence of the name of the taxpayer, his TIN, signature and other details. The receiving person is not entitled to refuse to accept documents if one of the required documents is missing.

On the basis of the documents received by the department of desk audits, a register is formed by types of taxes indicating the date of their submission and the date of verification. Then this information is transferred to the accounting and reporting department, where it is processed, after which it is returned back to the office audit department.

At this stage, the tax authority checks the receipt of funds to the relevant budget account.

On the 1st day of the month, data on arrears and overpayments for all taxes and taxpayers are compiled, which are recorded in personal account cards. There are 3 options for offsetting overpaid taxes:

a) repayment of arrears on other taxes;

b) direction on account of forthcoming payments to the budget;

c) refund of overpayments.

The check ratios are also checked - the data of the declarations and calculations that are attached to them are compared, the arithmetic calculation of the final (control) amounts is carried out. All data are entered into the AIS "Tax" database.

A taxpayer who submits reports within two weeks after the due date may be subject to the following sanctions:

a fine of 5% of the amount of unpaid tax;

penalties for each day of delay

If the taxpayer does not submit reports after two weeks after the due date, the tax authority has the right to suspend its operations on bank accounts.

I am the stage.

The tax authority conducts an inter-documentary analysis of tax returns and other documents. Comparison and comparison of information is carried out on the basis of a package of documents of tax and accounting reports. An analysis of tax bases by types of taxes is carried out, through which the dynamics of tax bases for 3 years, the dynamics of deductions are analyzed, and the validity of the application of tax benefits is also analyzed. The tax authority monitors whether the tax rate for a given enterprise has changed, and also checks the cash flow statement and the report on the intended use of the funds received.

If, as a result of the comparison, inconsistencies arise in the submitted documents, the taxpayer is informed within five days of the need to provide explanations or make corrections to the tax return. The form of the Notice of summoning the taxpayer for clarification was approved by order of the Federal Tax Service of Russia dated May 31, 2007 No. ММ-3-06/338.

The reconciliation process is in progress. Reconciliation is mandatory:

quarterly with the largest taxpayers;

during the procedure for deregistration of a taxpayer upon transfer from one tax inspectorate to another;

upon deregistration of a taxpayer (liquidation, reorganization, etc.);

at the initiative of the taxpayer, and other cases.

The reconciliation is carried out by the department for work with taxpayers. It generates acts of reconciliation of settlements - Reconciliation act No. 23 (full), Reconciliation act No. 23-a (short).

The reconciliation period should not exceed 10 days. If there are discrepancies, then this period may be extended up to 15 days.

If, as a result of the desk audit, no violations were revealed, the act is not drawn up, the tax return sheets are signed.

I am the stage.

The inspector has the right to request additional information from the taxpayer (extracts from tax registers, other data confirming the accuracy of the data in the tax return). The taxpayer provides this information within 10 days.

It is possible to request documents from counterparties (counter verification):

information about counterparties provided by banks;

information about specific transactions;

information about tax agents.

Information is provided within 10 days.

An in-depth financial and economic analysis of the organization's activities is being carried out.

If a violation of the legislation on taxes and fees is discovered, the official must draw up an act based on the results of a desk tax audit within 10 days and send it to the taxpayer within 5 days. Upon receipt of the audit report, the taxpayer prepares a written objection based on its materials within 15 days.

Phase 5 (In-Depth Desk Review).

The head considers the received objection from the taxpayer within 5 days.

The taxpayer has the right to take part in the process of reviewing the materials of the audit carried out by the tax authority (Article 101 of the Tax Code of the Russian Federation).

The head of the tax authority may extend, but not more than for 1 month, the term for consideration of the audit materials. At this stage, additional tax control measures may be taken.

Based on the results of such consideration, a decision is made, which is handed over to the taxpayer within 5 days from the date of its issuance. The decision shall enter into force within 10 days after its delivery to the taxpayer. The taxpayer has the right to file an appeal against the decision.

After a decision is made to hold the taxpayer liable, the head / deputy head may decide on interim measures aimed at enforcing the decision.

Such a decision may be appealed by the taxpayer. The decision may be appealed in court after consideration by a higher authority. The decision comes into force from the date of its approval by the higher authority.

After considering the complaint, the higher tax authority sends the decision made to the tax authority, and an appeal for execution is sent within three days.

If the tax authority files a statement of claim, then the payment of tax is made by a court decision, if, at the request of the tax authority, the taxpayer does not pay the tax voluntarily.

2.2 Measures of tax control in the course of a desk tax audit

In practice, during an in-depth desk audit, tax authorities often carry out the following tax control measures (Articles 86, 90 - 97 of the Tax Code of the Russian Federation):

requesting documents from the taxpayer, as well as from his counterparties and other persons in possession of documents or information about the activities of the taxpayer;

interrogation of witnesses;

appointment of an expert;

involvement of a specialist, translator.

It should be noted that the nature of a desk audit, as well as some formulations of the Tax Code of the Russian Federation, give reason to doubt that all of the listed activities can be carried out during a desk audit. We are talking about such activities as the seizure of documents, inspection of premises, etc.

During a desk audit, the tax authorities have the right to demand documents from the taxpayer only if the submitted declaration states:

application of benefits (clause 6, article 88 of the Tax Code of the Russian Federation);

the amount of VAT recoverable (clause 8, article 88 of the Tax Code of the Russian Federation);

calculation of taxes related to the extraction of minerals (clause 9, article 88 of the Tax Code of the Russian Federation).

In addition, they may require documents that the taxpayer should have attached to the reporting in accordance with applicable law, but did not attach.

If there are no above grounds for requesting documents, the tax authorities are not entitled to request them (clause 7, article 88 of the Tax Code of the Russian Federation).

During a desk audit, the tax authorities may interrogate witnesses. This conclusion follows from Art. 90 of the Tax Code of the Russian Federation.

At the same time, some experts believe that the interrogation of witnesses during a desk audit does not correspond to its nature.

The Tax Code of the Russian Federation does not prohibit such actions of tax authorities. This is also the case for jurisprudence.

Thus, the courts accept the protocols of interrogations of witnesses as evidence that the tax authorities could take into account when making decisions on desk audits.

According to paragraph 3 of Art. 95 of the Tax Code of the Russian Federation, an examination is appointed only by a decision of the official who carries out the on-site inspection.

Therefore, there is reason to believe that such an event cannot be carried out during a desk audit.

However, from paragraph 1 of Art. 95 of the Tax Code of the Russian Federation it follows that an expert can be involved in any actions to implement tax control (clause 1 of article 95 of the Tax Code of the Russian Federation). A desk audit is one of the forms of such control (clause 1, article 82 of the Tax Code of the Russian Federation).

Practice shows that the tax authorities involve experts in the manner prescribed by Art. 95 of the Tax Code of the Russian Federation, and during desk audits. And the courts often support them in this.

In addition, according to some courts, the wording of paragraph 3 of Art. 95 of the Tax Code of the Russian Federation gives reason to believe that an examination is appointed by a resolution only during an on-site inspection. In other cases, including when conducting a desk tax audit, the tax authority is not required to comply with this procedure for engaging an expert.

If necessary, the tax authorities have the right to involve specialists (Article 96 of the Tax Code of the Russian Federation) and translators (Article 97 of the Tax Code of the Russian Federation) for the implementation of tax control. Since a desk audit is one of the forms of tax control (clause 1, article 82 of the Tax Code of the Russian Federation), specialists and translators can be invited during such an audit.

As for the services of an interpreter, they are especially relevant for checks on "export" VAT. In particular, the courts come to the conclusion that the tax authorities are not entitled to refuse a VAT refund based on the results of a desk audit only on the grounds that the documents confirming the application of the 0% rate (Article 165 of the Tax Code of the Russian Federation) have not been translated into Russian.

At the same time, the courts refer to the right of the tax authority to request such a translation from the taxpayer or use the services of an interpreter on their own.

2.3 Registration of the results of a desk audit

In case of detection of violations of the legislation on taxes and fees in the course of an in-house tax audit, the officials of the tax authority conducting the said audit must draw up a tax audit act in the prescribed form within 10 days after the end of the in-house tax audit.

The form of the act of a desk audit is established by Order of the Federal Tax Service of Russia dated December 25, 2006 N SAE-3-06 / 892.

The act of a tax audit is signed by the persons who conducted the relevant audit and by the taxpayer in respect of which this audit was carried out (his representative). If the taxpayer or his representative refuses to sign the act, a corresponding entry is made in the tax audit report.

The act of tax audit shall indicate:

) date of the tax audit report. The specified date is understood as the date of signing the act by the persons who carried out this verification;

) full and abbreviated names or last name, first name, patronymic of the person being checked. In the case of an audit of an organization at the location of its separate subdivision, in addition to the name of the organization, the full and abbreviated names of the inspected separate subdivision and its location are indicated;

) last names, first names, patronymics of the persons who conducted the audit, their positions, indicating the name of the tax authority they represent;

) the date and number of the decision of the head (deputy head) of the tax authority to conduct an on-site tax audit (for an on-site tax audit);

) the date of submission to the tax authority of the tax declaration and other documents (for a desk tax audit);

) a list of documents submitted by the audited person during the tax audit;

) the period for which the audit was carried out;

) the name of the tax in respect of which the tax audit was carried out;

) start and end dates of the tax audit;

) the address of the location of the organization or the place of residence of an individual;

) information on tax control measures taken during the tax audit;

) documented facts of violations of the legislation on taxes and fees revealed during the audit, or a record of the absence of such;

responsibility for these violations of the legislation on taxes and fees.

The act of a tax audit is subject to delivery to the taxpayer within five days from the date of its signing by the person who conducted the audit, against receipt, or handed over in another way, indicating the date of its receipt by the specified person. If a taxpayer evades receiving a tax audit report, this fact is reflected in the tax audit report, and the tax audit report is sent by registered mail to the location of the organization or the place of residence of the individual. If a tax audit act is sent by registered mail, the date of delivery of this act shall be the sixth day from the date of sending the registered letter.

3. Prospects for improving the organization and conduct of a desk tax audit

.1 Legal and organizational problems of conducting a desk audit

The legal framework governing legal relations in the field of implementation of cameral tax audit activities has undergone significant changes in recent years, however, many problems in the field of legal and organizational support for a cameral tax audit remain unresolved, as evidenced by both the law enforcement practice of tax authorities and the practice of arbitration courts.

Currently, desk audits remain a significant factor in replenishing the budget. A particularly important area of ​​a desk audit is to verify the validity of VAT amounts claimed by the payer for reimbursement, as well as the application of tax benefits in terms of VAT calculation. To date, the problem of VAT refunds from the federal budget remains a serious obstacle to the development of Russian exports, since the tax authorities in most cases cannot verify the reality of export operations in less than 1 year. Due to the fact that the tax legislation in the field of organizing and conducting in-house tax audit events has not been fully formed, many aspects of the implementation of an in-house tax audit are not currently regulated by law, in practice there are a large number of disputes between taxpayers and the Inspectorates of the Federal Tax Service, as well as conflicts between different jurisdictions are not uncommon. So, for example, as follows from the Ruling of the Supreme Arbitration Court of the Russian Federation No. 15038/05 dated 03.10.2007, based on the results of a desk audit, the IFTS refused to refund the claimed amount of VAT to the taxpayer, motivating its refusal by the fact that, within the framework of international cooperation, the IFTS received with the help of foreign tax authorities information on the procedure for the acquisition and settlement of foreign recipients for goods sent for export by a Russian organization under specific foreign economic contracts; however, this information was received outside of the three-month period. The demand of the taxpayer to recognize the decision of the tax inspectorate as illegal by the decision of the Arbitration Court was satisfied. By the decision of the Court of Appeal, the decision of the Court of First Instance was upheld. By decision of the Federal Arbitration Court of the Central District, the decision and ruling of the Arbitration Court were upheld. By a ruling of the Supreme Arbitration Court of the Russian Federation, the inspectorate's application for the revision of the said judicial acts by way of supervision was rejected. These courts motivated their decisions by the fact that information on newly discovered circumstances obtained from foreign tax authorities was submitted to the IFTS after a three-month period. From the above example, we see that the legislative framework in terms of regulating cameral tax audits of organizations engaged in export operations is imperfect.

In connection with the foregoing, it may be considered necessary to amend the current tax legislation and provide for the admissibility of accounting for information about the taxpayer received outside the three-month period (only in cases of export transactions).

Thus, in order to fulfill the requirements of Article 88 of the Tax Code of the Russian Federation, it is necessary, first of all, active law-making activities of the competent legislative bodies, based on the established law enforcement practice, as well as the development and implementation of mechanisms that make it possible to more effectively perform the tasks of new technologies for tax audits and tax collection authorities, to ensure prompt audits with the maximum coverage of taxpayers, increasing the objectivity of information contained in information databases, analyzing information about taxpayers for the rational selection of taxpayers for an on-site tax audit, conducting optimal pre-audit training of specialists before going to an audit.

One of the main contentious issues related to the conduct of a desk tax audit is also the demand for relevant documents. Federal Law No. 137-FZ of July 27, 2006 established that the tax authority is not entitled to require additional information and documents, except in cases where the documents (in accordance with the norms of the Tax Code of the Russian Federation) must be submitted along with the tax return. Paragraph 6 of Art. 88 of the Tax Code of the Russian Federation establishes the right of tax authorities to demand from taxpayers who use tax benefits, documents confirming the legality of their use. When refunding or refunding value added tax, taxpayers are also required, at the request of the tax authority, to submit documents confirming the right to a refund or refund of VAT (clause 8, article 88 of the Tax Code of the Russian Federation).

It should be noted that the legislation of the Russian Federation, which regulates cameral tax audits, suffers from vagueness and uncertainty of some norms of the Tax Code of the Russian Federation. An example of this is paragraph 3 of Art. 88 of the Tax Code of the Russian Federation: “If an in-house tax audit reveals errors in the tax declaration (calculation) and (or) contradictions between the information contained in the submitted documents, or discrepancies between the information provided by the taxpayer and the information contained in the documents held by the tax authority are revealed, and received by him in the course of tax control, the taxpayer is informed about this with a requirement to provide the necessary explanations or make appropriate corrections within the prescribed period within five days. From the above norm, the question quite logically follows: is this message the right of the tax authority or its obligation. After all, if the legislator implied the right of the tax authority, then the inspector may, at his own discretion, report the fact of a contradiction in the tax return or not do so. If this norm is interpreted as an obligation of the tax authority, then if the tax inspector fails to comply with this procedure, there will be a violation of the procedure for conducting a desk audit. It should be noted that the requirement from taxpayers to eliminate the identified violations of the legislation on taxes and fees, a particular case of which is the requirement in accordance with par. Art. 88 of the Tax Code of the Russian Federation, named as part of the rights of the tax authorities (clause 8, clause 1, article 31 of the NKRF). That is, it is an argument in favor of recognizing the analyzed action as a right. However, the very competence, named in paragraphs. 8 p. 1 art. 31 of the Tax Code of the Russian Federation, oddly enough, is structurally included in the general obligation to monitor compliance with the legislation on taxes and fees (clause 2, clause 1, article 32 of the Tax Code of the Russian Federation). Thus, the analysis of Art. 31 and 32 of the Tax Code of the Russian Federation, devoted to the rights and obligations of tax authorities, does not allow us to make an unambiguous conclusion about whether it is the right or obligation to send a request for corrections to the documents submitted as part of the reporting. Moreover, in the last paragraph of Art. 88 of the Tax Code of the Russian Federation, which refers to the requirement to pay taxes and penalties, the neutral “directs” is also used, while paragraphs. 7 p. 1 art. 32 of the Tax Code of the Russian Federation directly calls the specified tax procedure as the duty of the tax authority. Arbitration practice shows that this provision of the Tax Code of the Russian Federation should be considered as an obligation of the tax authority. Thus, by failing to fulfill the obligation to report to the taxpayer about the discrepancies discovered during the desk audit between the information contained in the documents submitted to the tax inspectorate, the tax authority is actually deprived of the opportunity to bring the organization to tax liability. Failure to comply with the requirement of the tax authority to make appropriate corrections within the established time limits is not an independent tax offense and in itself does not entail tax liability. To eliminate such contradictions, it would be advisable to make appropriate changes to paragraph 3 of Art. 88 of the Tax Code of the Russian Federation.

Given the above, we can conclude that the gaps in tax legislation can be overcome through the law-making activities of the competent state bodies, which should be based on the established law enforcement and arbitration practice.

3.2 Ways to improve desk audit

In order to ensure the fulfillment of their main task - control over compliance with tax legislation - tax inspectorates purposefully and on an ongoing basis carry out measures to strengthen tax control, namely, the constant improvement of the forms and methods of tax control.

The most important factor in increasing the efficiency of the control work of the tax inspectorate is the improvement of existing procedures for control checks.

The necessary features of any effective tax control system are:

the existence of an effective system for selecting taxpayers for conducting documentary audits, which makes it possible to choose the most optimal direction for using the limited human and material resources of the tax inspectorate, to achieve the maximum effectiveness of tax audits with the minimum effort and money spent on their conduct, by selecting such taxpayers for audits, the probability of detecting tax violations in which it seems to be the greatest;

the use of effective forms, techniques and methods of tax audits, based both on the single comprehensive standard procedure for organizing control audits developed by the tax department, and on a solid legislative framework that provides tax authorities with broad powers in the field of tax control to influence unscrupulous taxpayers;

the use of a system for evaluating the work of tax inspectors, which makes it possible to objectively take into account the results of the activities of each of them, to effectively distribute the load when planning control work.

The improvement of each of these elements will improve the organization of tax control in general.

Speaking specifically about desk audits, it should be noted that one of the most important tasks in this matter is to improve the existing software for the procedure for such audits and the selection of taxpayers for on-site audits.

The software and information systems used by the tax authorities make it possible to carry out not only an automated desk audit and desk analysis, but also, based on their results, the selection of taxpayers for on-site tax audits. At the same time, the disadvantage of the current software for the procedures of desk audits and desk analysis is that it involves full automation of only the desk audit procedure itself, and the selection of taxpayers for on-site inspections is carried out mainly in a request mode, i.e. selection criteria are introduced by tax inspectors independently. In this case, the role of the subjective factor is very large.

In addition, the current software was developed without taking into account the industry specifics of taxpayers and is not focused on comparing the levels of individual indicators contained in the reporting with the limit values ​​of these indicators for the respective industry.

It is obvious that the main way to improve the tax control system is the transition to information technologies that make it possible to fully automate the process of selecting taxpayers with the most typical deviations in levels, dynamics, ratios of various reporting indicators from values ​​acceptable for organizations in the relevant sectors of the economy, to assess the actual size of the taxpayer's tax liabilities.

The tax authorities are working on the preparation of an automated selection procedure based on the construction of an economic and mathematical model of the taxpayer in order to determine the potential amount of his tax liabilities. Further, based on the size of the deviation of the potential amount of tax liabilities from the actual amount of taxes paid to the budget, a list of objects for conducting an on-site inspection will be determined. The development and implementation of such a system will raise the efficiency of the tax control system to a qualitatively new level.

In conclusion, I would like to note that no improvement in the forms will give positive results if the tax inspector does not constantly improve his knowledge in the field of taxation.

Conclusion

Thus, based on the analysis, it can be concluded that control in tax activities is a method of managing the compliance of taxpayers with the requirements of tax legislation, one of the main forms of which is a desk audit.

Based on the results of this work, we can conclude that the importance of this type of audit for the entire system of tax control is great. Firstly, a desk audit is a method that implements preliminary control, and its effective implementation makes it possible to identify violations of tax legislation even at the planning stage of control measures. Secondly, based on the results of a desk audit, taxpayers are selected for on-site audits, and this procedure is very important. Thirdly, the importance of cameral analysis as a methodological basis for control work is growing.

Listing the evidence of the important role played by a desk audit in the tax control system, one should not forget about the need to improve the process of its implementation. After all, the effectiveness of the entire system depends on the state of each of its elements. And only in the case of positive results from the work of the entire tax system, a balance in the budget will be achieved and the Russian economy will be able to rise to a higher level. Consequently, the stability of the financial system will be achieved.

Bibliography

tax audit cameral reporting

1.The Constitution of the Russian Federation (adopted by popular vote on December 12, 1993) // Rossiyskaya Gazeta. - 12/25/1993. - No. 237 (as amended on December 30, 2008 No. 6-FKZ) // Rossiyskaya Gazeta. - 31.12.2008. - No. 267.

2.Tax Code of the Russian Federation: part one Federal Law of July 31, 1998 No. 146-FZ (as amended from as amended on March 4, 2013 No. 22-FZ) // Collection of Legislation of the Russian Federation. - 1998. - No. 31. - Art. 3824; part two - Federal Law of August 5, 2000 No. 117-FZ (as amended on March 4, 2013 No. 22-FZ).

.Bryzgalin A.V. Litigation in tax and financial disputes. 2011 / Edited by A.V. Bryzgalina. - M.: Taxes and financial law, 2012. - 212

.Bryzgalin A.V., Golovkin A.N. et al. Contract and tax control (methods and techniques of tax authorities to verify the terms of the contract, verify the contract for tax purposes) / Ed. A.V. Bryzgalina. - M.: Taxes and financial law 2012. - 311 p.

.Vasilyeva Yu.V. Legal basis for tax audits / Yu.V. Vasilyeva // Taxes (magazine). - 2012. - No. 2. - S. 22-30.

.Gvozdkova K.V. Taxation of income of foreign firms that do not have representative offices in Russia // Russian Tax Courier. - 2012. - No. 11.

.Gvozdkova K.N. Taxation of income of representative offices of foreign companies // Russian Tax Courier. - 2011.

.Gorshkova L.L., Borisov Yu.K., Kudryavtseva A.L., Godunova N.S. Commentary on the Tax Code of the Russian Federation (parts one and two) / Edited by L.L. Gorshkova. - M.: System GARANT, 2013. - 354 p.

.Hot line: compliance with the procedures for tax control measures / K.V. Novoselov // Russian tax courier. - No. 1-2. - 2012.

.Guev, A.N. Article-by-article commentary to the Tax Code of the Russian Federation: Part One: Sections I-VII: Chapters 1-20 / A.N. Guev. - System GARANT, 2012.

.Evdokimov A.A. Value added tax in international trade: the European Union // Collection of scientific papers: Financial and credit relations in modern Russia. / Ed. V.V. Stepanenko. - Saratov: Publishing house. center SSEU, 2011.

.Enaleeva I.D., Salnikova L.V. Russian Tax Law: Textbook / L.V. Salnikov. - M.: Yustitsinform, 2013. - 423 p.

.Karakhanyan S.G., Batalova I.S. Tax audits: problems, analysis, solution / S.G. Karakhanyan. - M.: Berator-Publishing, 2012. - 189 p.

.Kiskin V.V. Cameral tax audits / V.V. Kiskin // Taxes (newspaper). - 2011. - No. 21. - p. 4.

.Lermontov Yu.M. Practical commentary on part one of the Tax Code of the Russian Federation. Just about the complex. - M.: System GARANT, 2012. - 189 p.

.Nagornaya E.N. Tax disputes / E, N. Nagornaya. - 2nd ed., revised. and additional - "Yusticinform", 2012. - 295 p.

.Tax control in the system of effective taxation / O.F. Pasko // Tax Bulletin. - No. 6. - 2013.

.On the use and effectiveness of automated cameral tax control / T.A. Betina // Tax Bulletin. - No. 7. - 2013.

.On the organization of tax control / V.B. Akayeva // Tax Bulletin. - No. 2. - 2013.

A desk tax audit is one of the most common types of audit carried out by the tax service. At the same time, it is carried out in relation to absolutely all taxpayers. What are the features of this procedure? What does a taxpayer need to know?

What is a tax audit?

Everyone knows that running your own business is almost always accompanied by risks for the entrepreneur. The tax inspectorate often checks organizations.

A tax audit is a specific form of control, which is carried out both on the road and in office conditions. It is carried out by officials of the Federal Tax Service in order to control compliance with Russian tax laws. Not only taxpayers themselves, but also tax agents and persons paying various fees can be checked.

Desk check: definition of the term

A desk tax audit is a form of audit by the Federal Tax Service. In its course, declarations and financial statements submitted by both individual entrepreneurs and organizations are checked. A distinctive feature of desk audits is that they do not require the direct departure of the tax inspectorate.

A desk tax audit is carried out by an inspector. The list of documents to be checked includes previously submitted tax returns, settlement transactions on advance payments, various certificates and statements. Thus, all documentation relating to the calculation and payment of taxes is analyzed. A report on a desk tax audit is drawn up in paper or electronic form. Organizations with more than 100 employees have been reporting electronically since 2008.

Purpose, tasks

An in-house tax audit is carried out in order to:

• Monitoring compliance with the Tax Code of the Russian Federation.
• Identification of the amount of unpaid or partially repaid tax dues for current violations.
• Collection of unpaid or partially repaid debts to the tax authorities.
• Bringing the violator to tax or administrative liability.
• Preparation of information to ensure the rational selection of taxpayers for field audits.
• Verification of the legitimate use of benefits and deductions.

To achieve these goals, the tax inspectorate has a number of tasks:

• Checking the correctness of financial statements.
• Calculation of indicators for taxes that are transferred to the state treasury.
• Monitoring the timeliness of the provision of tax inspection calculations.
• Identification of distorted information in reporting documents.
• Checking the consistency of values ​​in accounting and tax reports.
• Identification of facts of violations of tax discipline.

The legislative framework

An in-house tax audit is a form of audit by the Federal Tax Service conducted on the basis of the current Tax Code of the Russian Federation. Information on the procedure and rules for its implementation is contained in Articles 31, 87 and 88 of the tax legislation.

Document Requirements

Based on the documentation received from the organization, a cameral tax audit is carried out. Documents may be additionally requested by tax inspectors. The volume of the package of documents, as a rule, is quite solid. Therefore, questions often arise related to the need to certify the entire documentation, and not individual copies.

A certified copy must fully convey all the information reflected in the original document. The tax legislation does not provide for the rules for providing certified copies to the Federal Tax Service. Therefore, both individual sheets and multi-page folders can be certified.

There are some requirements for filing documents:

• The text must be freely readable.
• When examining a folder, there should be no possibility of its mechanical destruction.
• It should be possible to freely copy each sheet.
• All sheets must be numbered, and when certified, their total number is indicated.

Stitches are provided to the tax office along with a cover letter.

Deadlines for in-house tax audits

Article 88 of the Tax Legislation establishes general rules for conducting desk audits. According to this article, verification of the documents provided by the taxpayer must be carried out by inspectors within 90 days from the date of submission of the declaration and the latest reports with confirmation of their correctness and legitimacy. Sometimes situations arise when the 90-day period begins to count from the date the tax authority receives the documentation or from the moment the decision to conduct an audit is made. However, such actions of the tax inspectorate are considered unlawful and can be challenged in the arbitration court. If the inspectors have revealed the fact of violations of tax laws, they go to court. There is a 6-month time limit for filing a claim. If this period is missed, no penalties can be applied to the violator.

Risk Criteria

If in the activities of an individual entrepreneur or an individual a fact of violations of tax legislation was revealed as a result of a desk audit, the tax inspectorate has the right to charge fines, penalties, surcharges. Penalties can be charged for the following actions:

• Tax evasion in the amount of 20% of unpaid funds.
• Refusal to file tax returns and accounting documents.
• Other administrative offenses (the amount of penalties - 500 rubles).

If an entrepreneur or the management of an enterprise hid significant sums of money from the tax authorities, they face criminal liability.

Order of conduct

Formally, the Tax Code does not distinguish between separate stages of conducting desk audits. However, based on 88-101 articles, the whole process can be logically divided into 4 stages.

1. Acceptance of documentation from the taxpayer.
2. Organizing and conducting desk audits.
3. Formulation of results.
4. Analysis of the results obtained, making a final decision.

At the first stage, the tax inspectorate checks the availability of all the necessary documentation, which must be attached to the declaration or calculations in accordance with the law. When the fact of reporting is confirmed, the verification procedure itself starts.

If benefits were declared in the tax return, the Federal Tax Service will request documents from the payer confirming the legality of their application. This is followed by a desk tax audit for VAT, the inspection has the right to demand documents confirming the right to apply this benefit. If the declaration contains a number of errors, or the data in it contradict each other or disagree with the information received by the tax office, the Federal Tax Service informs the entrepreneur or organization about this and asks to make the appropriate changes. The taxpayer is obliged to submit documents at the request of the Federal Tax Service within 5 days.

After this stage, the results of the verification are processed. If violations of the law have been identified, an appropriate act is drawn up. If no facts of violation were found, the inspector puts a mark on the conduct of a desk audit in the tax return.

Desk and field tax audits: differences

There are two types of tax audits - cameral and field. Unlike desk audits, field audits are carried out on the basis of Article 89 of the Tax Code. What are their main differences?

Desk audits are carried out on the basis of Article 88 of the Tax Code of the Russian Federation, as mentioned above. They are handled by the department of desk audits of the Federal Tax Service. They are carried out on the basis of each submitted reporting document or declaration. At the same time, the taxpayer himself is not informed about this procedure, and special permission from the head of the inspectorate is not required. The duration of the procedure is 3 months, within 5 days, at the request of the tax office, changes can be made to the declaration. An inspection report is drawn up only if violations are detected.

Field inspections are carried out selectively during different reporting periods and for various types of taxes. The place of the procedure is either on the territory of the taxpayer, or at his request in the department of the Federal Tax Service. To start the procedure, you need the permission of the head of the tax office. The taxpayer must be notified of the audit. The inspection period can be from 2 to 6 months, and the frequency is no more than 2 times a year. On the day the procedure is completed, the taxpayer is issued a certificate of the measures taken, an act is drawn up and a decision is made, regardless of whether violations have been identified or not.

results

If errors and inaccuracies are found in the declaration, the service inspector is obliged to inform the taxpayer about this within a three-day period. Also, the inspector will require you to make some changes to the documents. The term for making changes is no more than 5 working days. This applies to situations where errors in the declaration caused underpayment of taxes.

If the fact of underpayment is revealed, the inspector makes a decision within a 10-day period to hold the organization or entrepreneur liable. Additionally, the tax inspectorate is given 10 days to send notifications of payment of fines, penalties, amendments to documents.

There are some discrepancies in tax legislation regarding the issues of drawing up an act. The Supreme Court of the Russian Federation takes the position that there is no direct need for this. Arbitration courts, on the other hand, believe that the decision of a cameral tax audit must be documented, otherwise the rights of taxpayers are violated. Therefore, you can not rush to pay fines if the act has not been drawn up.

In order to successfully pass a desk tax audit, it is necessary to strictly observe the deadlines for submitting reporting documents and declarations and respond to requests from the Federal Tax Service in a timely manner. During the inspections, a mathematical model of the taxpayer is compiled, which takes into account the scope of the enterprise, turnover, and financial transactions. Often a so-called portrait is drawn up, which reflects information about the nature and amount of taxes paid, compliance with deadlines, and whether VAT was refunded. They also check legal formalities - whether all the necessary documentation is available, which banks interact with the organization, whether it carries out non-core activities. The Federal Tax Service has long developed a system for identifying fly-by-night firms on a number of grounds. It is almost impossible to find out about the conduct of cameral inspections in advance.

Desk tax audit is one of the integral parts of doing business. Taxpayers are always under the control of the Federal Tax Service. Inspections can always have negative consequences, so the activities of the organization must clearly comply with Russian legislation.

Policy regarding the processing of personal data

1. Terms and accepted abbreviations

1. Personal data (PD) - any information relating to a directly or indirectly identified or identifiable natural person (PD subject).

2. Processing of personal data - any action (operation) or a set of actions (operations) performed using automation tools or without using such tools with personal data, including collection, recording, systematization, accumulation, storage, clarification (updating, changing), extraction, use, transfer (distribution, provision, access), depersonalization, blocking, deletion, destruction of personal data.

3. Automated processing of personal data - processing of personal data using computer technology.

4. Personal data information system (PDIS) - a set of personal data contained in databases and information technologies and technical means that ensure their processing.

5. Personal data made public by the subject of personal data - PD, access to which is provided to an unlimited number of persons by the subject of personal data or at his request.

6. Blocking of personal data - temporary suspension of the processing of personal data (except when processing is necessary to clarify personal data).

7. Destruction of personal data - actions, as a result of which it becomes impossible to restore the content of personal data in the information system of personal data and (or) as a result of which material carriers of personal data are destroyed.

8. A cookie is a piece of data that is automatically placed on your computer's hard drive each time you visit a website. Thus, a cookie is a unique browser identifier for a website. Cookies make it possible to store information on the server and help you navigate the web more easily, as well as allow you to analyze the site and evaluate the results. Most web browsers allow cookies, but you can change your settings to refuse cookies or track their path. At the same time, some resources may not work correctly if cookies are disabled in the browser.

9. Web marks. On certain web pages or emails, the Operator may use "web tagging" technology common on the Internet (also known as "tags" or "precise GIF technology"). Web tagging helps you analyze the performance of websites, for example by measuring the number of visitors to a site or the number of "clicks" made on key positions on a site page.

10. Operator - an organization that independently or jointly with other persons organizes and (or) carries out the processing of personal data, as well as determines the purposes of processing personal data, the composition of personal data to be processed, actions (operations) performed with personal data.

11. User - Internet user.

12. The site is a web resource https://lc-dv.ru, owned by the Limited Liability Company "Legal Center"

2. General provisions

1. This Personal Data Processing Policy (hereinafter referred to as the Policy) has been drawn up in accordance with paragraph 2 of Article 18.1 of the Federal Law "On Personal Data" No. 152-FZ dated July 27, 2006, as well as other regulatory legal acts of the Russian Federation in the scope of protection and processing of personal data and applies to all personal data that the Operator can receive from the User during his use of the Site on the Internet.

2. The operator ensures the protection of processed personal data from unauthorized access and disclosure, misuse or loss in accordance with the requirements of the Federal Law of July 27, 2006 No. 152-FZ "On Personal Data".

3. The Operator has the right to make changes to this Policy. When changes are made, the heading of the Policy indicates the date of the last revision of the revision. The new version of the Policy comes into force from the moment it is posted on the website, unless otherwise provided by the new version of the Policy.

3. Principles of personal data processing

1. The processing of personal data by the Operator is carried out on the basis of the following principles:

2. legality and fair basis;

3. limiting the processing of personal data to the achievement of specific, predetermined and legitimate purposes;

4. preventing the processing of personal data that is incompatible with the purposes of collecting personal data;

5. preventing the merging of databases containing personal data, the processing of which is carried out for purposes incompatible with each other;

6. processing only those personal data that meet the purposes of their processing;

7. compliance of the content and scope of the processed personal data with the stated purposes of processing;

8. preventing the processing of personal data that is excessive in relation to the stated purposes of their processing;

9. ensuring the accuracy, sufficiency and relevance of personal data in relation to the purposes of processing personal data;

10. destruction or depersonalization of personal data upon reaching the goals of their processing or in case of loss of the need to achieve these goals, if it is impossible for the Operator to eliminate the committed violations of personal data, unless otherwise provided by federal law.

4. Processing of personal data

1. Obtaining PD.

1. All PD should be obtained from the PD subject himself. If the subject's PD can only be obtained from a third party, then the subject must be notified of this or consent must be obtained from him.

2. The operator must inform the PD subject about the purposes, alleged sources and methods of obtaining PD, the nature of the PD to be received, the list of actions with PD, the period during which the consent is valid and the procedure for its withdrawal, as well as the consequences of the refusal of the PD subject to give written consent to receive them.

3. Documents containing PD are created by receiving PD over the Internet from the PD subject while using the Site.

2. The operator processes PD if at least one of the following conditions exists:

1. The processing of personal data is carried out with the consent of the subject of personal data to the processing of his personal data;

2. The processing of personal data is necessary to achieve the goals provided for by an international treaty of the Russian Federation or the law, to exercise and fulfill the functions, powers and obligations assigned to the operator by the legislation of the Russian Federation;

3. The processing of personal data is necessary for the administration of justice, the execution of a judicial act, an act of another body or official subject to execution in accordance with the legislation of the Russian Federation on enforcement proceedings;

4. The processing of personal data is necessary for the execution of an agreement to which the subject of personal data is a party or beneficiary or guarantor, as well as to conclude an agreement on the initiative of the subject of personal data or an agreement under which the subject of personal data will be the beneficiary or guarantor;

5. The processing of personal data is necessary to exercise the rights and legitimate interests of the operator or third parties or to achieve socially significant goals, provided that the rights and freedoms of the subject of personal data are not violated;

6. Processing of personal data is carried out, access of an unlimited number of persons to which is provided by the subject of personal data or at his request (hereinafter - publicly available personal data);

7. Processing of personal data subject to publication or mandatory disclosure in accordance with federal law is carried out.

3. The Operator may process PD for the following purposes:

1. raising awareness of the PD subject about the products and services of the Operator;

2. conclusion of agreements with the subject of PD and their execution;

3. informing the PD subject about the news and offers of the Operator;

4. identification of the subject of PD on the Site;

5. ensuring compliance with laws and other regulatory legal acts in the field of personal data.

1. Individuals who are in civil law relations with the Operator;

2. Individuals who are Users of the Site;

5. PD processed by the Operator - data received from Users of the Site.

6. Processing of personal data is carried out:

1. - using automation tools;

2. - without the use of automation tools.

7. Storage of PD.

1. PD of subjects can be received, further processed and transferred for storage both on paper and in electronic form.

2. PD recorded on paper are stored in locked cabinets or in locked rooms with limited access rights.

3. PD of subjects processed using automation tools for different purposes are stored in different folders.

4. It is not allowed to store and place documents containing PD in open electronic catalogs (file sharing) in ISPD.

5. Storage of PD in a form that allows to identify the subject of PD is carried out no longer than required by the purposes of their processing, and they are subject to destruction upon achievement of the purposes of processing or in case of loss of the need to achieve them.

8. Destruction of PD.

1. Destruction of documents (carriers) containing PD is carried out by burning, crushing (grinding), chemical decomposition, transformation into a shapeless mass or powder. A shredder may be used to destroy paper documents.

2. PD on electronic media are destroyed by erasing or formatting the media.

3. The fact of the destruction of PD is documented by an act on the destruction of media.

9. Transfer of PD.

1. The operator transfers PD to third parties in the following cases:
- the subject has expressed his consent to such actions;
- the transfer is provided for by Russian or other applicable legislation within the framework of the procedure established by law.

2. List of persons to whom PD is transferred.

Third parties to whom PD is transferred:
The operator transfers the PD to Legal Center LLC (which is located at the address: Khabarovsk, 680020, Gamarnika St., 72, office 301) for the purposes specified in clause 4.3 of this policy. The operator entrusts the processing of PD to Legal Center LLC with the consent of the PD subject, unless otherwise provided by federal law, on the basis of an agreement concluded with these persons. Legal Center LLC carries out the processing of personal data on behalf of the Operator, they are obliged to comply with the principles and rules for the processing of personal data provided for by Federal Law-152.

5. Protection of personal data

1. In accordance with the requirements of regulatory documents, the Operator has created a personal data protection system (PDPS), consisting of subsystems of legal, organizational and technical protection.

2. The subsystem of legal protection is a complex of legal, organizational, administrative and regulatory documents that ensure the creation, operation and improvement of the CPAP.

3. The subsystem of organizational protection includes the organization of the management structure of the SPD, the permit system, the protection of information when working with employees, partners and third parties.

4. The technical protection subsystem includes a set of technical, software, software and hardware tools that ensure the protection of PD.

5. The main PD protection measures used by the Operator are:

1. Appointment of a person responsible for the processing of PD, who organizes the processing of PD, training and instruction, internal control over compliance by the institution and its employees with the requirements for the protection of PD.

2. Determination of actual threats to the security of PD during their processing in ISPD and development of measures and measures to protect PD.

3. Development of a policy regarding the processing of personal data.

4. Establishment of rules for access to PD processed in ISPD, as well as ensuring registration and accounting of all actions performed with PD in ISPD.

5. Establishment of individual passwords for employees to access the information system in accordance with their production duties.

6. The use of information security tools that have passed the conformity assessment procedure in the prescribed manner.

7. Certified anti-virus software with regularly updated databases.

8. Compliance with the conditions that ensure the safety of PD and exclude unauthorized access to them.

9. Detection of facts of unauthorized access to personal data and taking action.

10. Recovery of PD modified or destroyed due to unauthorized access to them.

11. Training of the Operator's employees directly involved in the processing of personal data, the provisions of the legislation of the Russian Federation on personal data, including the requirements for the protection of personal data, documents defining the Operator's policy regarding the processing of personal data, local acts on the processing of personal data.

12. Implementation of internal control and audit.

6. Basic rights of the subject of PD and obligations of the Operator

1. Basic rights of the subject of PD.

The subject has the right to access his personal data and the following information:

1. confirmation of the fact of PD processing by the Operator;

2. legal grounds and purposes of PD processing;

3. purposes and methods of PD processing used by the Operator;

4. name and location of the Operator, information about persons (excluding employees of the Operator) who have access to PD or to whom PD may be disclosed on the basis of an agreement with the Operator or on the basis of federal law;

5. terms of personal data processing, including the terms of their storage;

6. the procedure for the exercise by the PD subject of the rights provided for by this Federal Law;

7. name or surname, first name, patronymic and address of the person processing PD on behalf of the Operator, if the processing is or will be entrusted to such a person;

8. contacting the Operator and sending him requests;

9. appeal against the actions or inaction of the Operator.

10. The user of the Site may at any time revoke his consent to the processing of PD by sending an email to the email address: [email protected], or by sending a written notice to the address: 680020, Khabarovsk, st. Gamarnika, house 72, office 301

eleven. . Upon receipt of such a message, the processing of the User's PD will be terminated, and his PD will be deleted, except in cases where the processing can be continued in accordance with the law.

12. Obligations of the Operator.

The operator is obliged:

1. when collecting PD, provide information on the processing of PD;

2. in cases where the PD was received not from the subject of the PD, notify the subject;

3. if the subject refuses to provide PD, the consequences of such refusal are explained to the subject;

5. take the necessary legal, organizational and technical measures or ensure their adoption to protect PD from unauthorized or accidental access to them, destruction, modification, blocking, copying, provision, distribution of PD, as well as from other illegal actions in relation to PD;

6. respond to requests and appeals of PD subjects, their representatives and the authorized body for the protection of the rights of PD subjects.

7. Features of the processing and protection of data collected using the Internet

1. There are two main ways in which the Operator receives data using the Internet:

1. Provision of PD by PD subjects by filling out forms on the Site;

2. Automatically collected information.

The operator may collect and process information that is not PD:

3. information about the interests of the Users on the Site based on the entered search queries of the Site users about the services and goods sold and offered for sale in order to provide up-to-date information to the Users when using the Site, as well as to summarize and analyze information about which sections of the Site, services, goods are in the greatest demand among Users of the Site;

4. processing and storage of search queries of the Site Users in order to summarize and create statistics on the use of sections of the Site.

2. The Operator automatically receives certain types of information obtained in the course of Users' interaction with the Site, e-mail correspondence, etc. We are talking about technologies and services such as cookies, Web marks, as well as User applications and tools.

3. At the same time, Web marks, cookies and other monitoring technologies do not make it possible to automatically receive PD. If the Site User, at his own discretion, provides his PD, for example, when filling out a feedback form, then only then the processes of automatic collection of detailed information are launched for the convenience of using the Site and / or to improve interaction with Users.

8. Final provisions

1. This Policy is a local regulation of the Operator.

2. This Policy is public. The general availability of this Policy is ensured by publication on the Operator's Website.

3. This Policy may be revised in any of the following cases:

1. when changing the legislation of the Russian Federation in the field of processing and protecting personal data;

2. in cases of receipt of instructions from the competent state authorities to eliminate inconsistencies affecting the scope of the Policy

3. by decision of the Operator;

4. when changing the purposes and terms of PD processing;

5. when changing the organizational structure, the structure of information and / or telecommunication systems (or introducing new ones);

6. when applying new technologies for processing and protecting PD (including transmission, storage);

7. if there is a need to change the process of processing PD related to the activities of the Operator.

4. In case of failure to comply with the provisions of this Policy, the Company and its employees are liable in accordance with the current legislation of the Russian Federation.

5. Control over the fulfillment of the requirements of this Policy is carried out by persons responsible for organizing the processing of Company Data, as well as for the security of personal data.

1. Essence, functions and goals of a desk audit

Goals of the desk review

main object

2. Registration of the results of a desk audit

A tax offense is a committed illegal act of a taxpayer, for which liability is established by law. To classify a tax offense in RF it is necessary to prove the guilt of the taxpayer in committing an unlawful act, which can be expressed both in actions and inaction. It is legally established that companies and individuals are liable for the commission of tax offenses.

Tax code The Russian Federation has set the following conditions for bringing to responsibility for tax offenses:

1. No one can be held liable for tax offenses except on the grounds and in the manner provided for by the Tax Code of the Russian Federation.

2. No one can be held liable repeatedly for committing the same tax offense.

3. Provided for by the Tax Code of the Russian Federation, liability for an act committed physical face, occurs if it does not contain signs of a crime under the criminal legislation of the Russian Federation.

4. Attracting legal entities a person liable for committing a tax offense does not release officials from administrative, criminal and other liability provided for by the legislation of the Russian Federation.

5. Holding a taxpayer liable for committing a tax offense does not release him from the obligation to pay the due amounts of tax and penalty interest.

6. A person is considered innocent of committing a tax offense until his guilt is proven in accordance with the procedure provided for by the Federal Law and established by a court decision that has entered into legal force.

According to the legislation, a person who has committed an unlawful act intentionally or through negligence is recognized guilty of committing a tax offense. A tax offense is recognized as committed intentionally if the person was aware of the unlawful nature of his actions (inaction) and deliberately allowed the harmful consequences of such actions (inaction) to occur. A tax offense is recognized as committed through negligence if the person was not aware of the illegal nature of his actions (inaction) or did not foresee the harmful nature of the consequences that arose as a result of these actions (inaction), but he should have and could be aware of and foresee it.

The Tax Code of the Russian Federation establishes circumstances that exclude the guilt of a person in the improvement of a tax offense, in particular:

commission of an act containing signs of a tax offense due to a natural disaster, other emergency and insurmountable circumstances;

commission of an act containing signs of a tax offense, individual who, at the time of its commission, was in a state in which he could not be aware of the actions taken or manage them due to a painful condition, and in other cases.

Circumstances mitigating the liability of a person who has committed a tax offense may be severe personal or family circumstances, threats and coercion by other persons, and other circumstances.

An aggravating circumstance is the commission of a tax offense by a person previously held liable for tax offenses.

If in the course of a desk audit, errors in filling out documents or contradictions between the information contained in the submitted documents are revealed, then the taxpayer is informed about this no later than three working days with a requirement to make appropriate corrections within the period established by the tax authority, not exceeding five working days. If the taxpayer has not made the appropriate corrections within the prescribed period, then, if there are grounds to believe that the taxpayer has committed tax offenses, he should be recommended for inclusion in the plan for conducting field tax audits.

If, based on the results of an in-house audit of tax declarations, errors were found in the calculation of tax amounts that did not entail an underestimation of the amounts of taxes payable to the budget, employees of departments responsible for conducting in-house tax audits form registers in two copies, which, together with tax declarations no later than the next working day after the desk audit, they are transferred to the accounting and reporting department for posting tax amounts in the personal accounts of taxpayers based on the results of the desk audit. After the specified amounts are posted in the personal accounts of taxpayers, registers indicating the date of return and tax declarations with a note from the accounting and reporting department on the operation carried out are returned to the departments responsible for conducting cameral tax audits and filed in the files of taxpayers.

If a desk audit revealed violations of the rules for drawing up a tax return that led to an underestimation of the amounts of taxes payable, the fact of a tax offense was reliably established and does not require an on-site tax audit to confirm it, then within 10 days from the date of the desk audit, the head of the tax body or his deputy makes a decision to bring the taxpayer to tax liability for committing a tax offense. The decision is drawn up in the form of a resolution in accordance with the norms of the Tax Code of the Russian Federation.

If the taxpayer himself discovers in the tax return he has filed that information is not reflected or incomplete, as well as errors that lead to an underestimation of the amount of tax payable, he is obliged to make the necessary additions and changes to the tax return. The question of the liability of the taxpayer in this case is decided taking into account the provisions of Art. 81 of the Tax Code of the Russian Federation. There are three possible scenarios for the development of events, regulated by the Tax Code of the Russian Federation:

1. If an application for amending a tax return is made before the deadline for filing a tax return, it shall be considered filed on the day the application was submitted.

2.If the application for amendment of the tax return is made after the expiration of term filing a tax return, but before the expiration term payment of the tax, the taxpayer is released from liability if the said application was made before the moment when the taxpayer learned about the discovery by the tax authority of his mistake or about the appointment of an on-site tax audit.

3. If an application for amending a tax return is made after the deadline for filing a tax return and the tax payment deadline, the taxpayer shall be released from liability if the taxpayer made the said application before the moment when he learned about the discovery by the tax authority of his error or about the appointment of an exit tax checks. In this case, the taxpayer shall be released from liability, provided that before submitting such an application, he will pay the missing amount of tax and the corresponding penalties to the budget.

The decision of the tax authority on bringing the taxpayer to tax liability for committing a tax offense based on the results of a desk audit shall indicate:

Circumstances of the tax offense committed by the taxpayer;

Documents and other information that confirm these circumstances;

Circumstances mitigating or aggravating the taxpayer's guilt for committing tax offenses; types of tax offenses;

The amount of tax sanctions applied with reference to the relevant norms of the Tax Code of the Russian Federation.

On the basis of the decision to hold the taxpayer liable for committing a tax offense, the taxpayer is requested to pay tax arrears, penalties, amounts of tax sanctions, as well as to eliminate the identified violations. The request shall be sent within 10 days from the date of issuance of the relevant decision. The demand and a copy of the decision shall be handed over to the taxpayer or his representative against receipt or transferred in another way, indicating the date of receipt of the said documents by the taxpayer or his representative.

If, as a result of willful actions of the taxpayer, the demand or a copy of the decision of the tax authority cannot be handed over to him, they are considered received by the taxpayer six days after they were sent by registered mail.

Registration of the results of a desk audit

In paragraph 5 of Art. 88 of the Tax Code of the Russian Federation contains a rule according to which a person conducting a desk tax audit is obliged to consider the explanations and documents submitted by the taxpayer. If, after consideration of the submitted explanations and documents or in the absence of explanations from the taxpayer, the tax authority establishes the fact of a tax offense or other violation legislation on taxes and fees, then the officials of the tax authority are required to draw up an audit report in the manner prescribed by Art. 100 of the Tax Code of the Russian Federation.

Until January 1, 2007, the Tax Code of the Russian Federation did not oblige to draw up acts of cameral tax audits, but did not prohibit it either. One of the main innovations in the desk audit procedure was the establishment of a requirement for tax authority officials to draw up a desk audit report.

According to paragraph 2 of Art. 100 of the Tax Code of the Russian Federation, the act of a tax audit must be signed by the persons who conducted the relevant audit and the person in respect of whom this audit was carried out (his representative). On the refusal of the person in respect of whom the tax audit was carried out, or his representative to sign the act, a corresponding entry is made in the tax audit report of the Tax Code of the Russian Federation establishes a list of mandatory details that must be indicated in the report of the in-house tax audit (clause 3, article 100 of the Tax Code of the Russian Federation).

It should be noted that earlier the Tax Code of the Russian Federation did not impose requirements on the structure of the tax audit report.

Order No. SAE-3-06 / 892a, used when conducting and processing the results of tax audits and other tax control measures initiated after December 31, 2006, approved the forms of acts of a desk and field (repeated field) tax audit (Appendices No. 4, 5 to Order No. SAE-3-06/892a), as well as the requirements for drawing up a tax audit report (Appendix No. 6 to Order No. SAE-3-06/892a.

In paragraph 5 of Art. 100 of the Tax Code of the Russian Federation establishes that the act of a tax audit must be handed over to the person in respect of whom the audit was carried out, or to his representative against receipt or transferred in another way, indicating the date of its receipt by the specified person (his representative).

If the person in respect of whom the audit was carried out, or his representative evade receiving the tax audit report, this fact shall be reflected in the tax audit report; the tax audit report is sent by registered mail at the location firms(separate subdivision) or place of residence of an individual. faces. If a tax audit act is sent by registered mail, the date of delivery of this act shall be the sixth day from the date of sending the registered letter.

In paragraph 6 of Art. 100 of the Tax Code of the Russian Federation establishes that the person in respect of whom a tax audit was conducted (his representative), in case of disagreement with the facts set forth in the tax audit report, as well as with the conclusions and proposals of the inspectors, within 15 days from the date of receipt of the tax audit report, has the right to submit to the relevant tax authority, written objections to the said act as a whole or to its individual provisions. At the same time, the taxpayer has the right to attach documents (certified copies thereof) confirming the validity of his objections to the written objections or within the agreed period to transfer to the tax authority.

Tax Russia on Desk audit

(as amended by the Federal law dated July 27, 2006 N 137-FZ)

1. An in-house tax audit is conducted at the location of the tax authority on the basis of tax declarations (calculations) and documents submitted by the taxpayer, as well as other documents on the activities of the taxpayer, available to the tax authority.

2. An in-house tax audit is carried out by authorized officials of the tax authority in accordance with their official duties without any special decision of the head of the tax authority within three months from the date of submission of the tax declaration (calculation) by the taxpayer.

(clause 2 as amended by the Federal law dated November 26, 2008 N 224-FZ)

3. If an in-house tax audit reveals errors in the tax declaration (calculation) and (or) contradictions between the information contained in the submitted documents, or if the information provided by the taxpayer is found to be inconsistent with the information contained in the documents held by the tax authority and received by him in during the course of tax control, the taxpayer is informed about this with a requirement to provide the necessary explanations or make appropriate corrections within the prescribed period within five days.

4. A taxpayer submitting explanations to the tax authority regarding the identified errors in the tax declaration (calculation) and (or) contradictions between the information contained in the submitted documents, has the right to additionally submit to the tax authority extracts from the tax and (or) accounting registers and (or ) other documents confirming the accuracy of the data entered in the tax declaration (calculation).

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

6. When conducting in-house tax audits, the tax authorities are also entitled to demand, in accordance with the established procedure, from taxpayers who use taxpayers documents confirming the right of these taxpayers to these tax incentives.

7. When conducting a desk tax audit, a tax authority is not entitled to request additional information and documents from a taxpayer, unless otherwise provided by this article or unless the submission of such documents together with a tax declaration (calculation) is provided for by this code.

8. When filing a tax return for value added tax, in which the right to a tax refund is declared, a desk tax audit is carried out taking into account the specifics provided for in this paragraph, on the basis of tax returns and documents submitted by the taxpayer in accordance with this code.

The tax authority has the right to demand from the taxpayer documents confirming, in accordance with Article 172 of this Code, the legitimacy of applying tax deductions.

9. When conducting a desk tax audit on taxes related to the use of natural resources, the tax authorities have the right, in addition to the documents specified in paragraph 1 of this article, to demand from the taxpayer other documents that are the basis for the calculation and payment of such taxes.

9.1. If, before the end of the in-house tax audit, the taxpayer submits an amended tax declaration (calculation) in accordance with the procedure provided for in Article 81 of this Code, the in-house tax audit of the previously filed declaration (calculation) is terminated and a new in-house tax audit begins on the basis of the amended tax declaration (calculation) . The termination of a desk tax audit means the termination of all actions of the tax authority in relation to the previously filed tax declaration (calculation). At the same time, documents (information) received by the tax authority as part of the terminated in-house tax audit may be used in carrying out tax control measures in relation to the taxpayer.

(Clause 9.1 was introduced by Federal Law No. 224-FZ of November 26, 2008)

10. The rules provided for by this article also apply to payers of fees, tax agents, unless otherwise provided by this code.

Desk check in the light of the latest arbitration practice

Despite its prevalence and routine, a desk audit still remains the least formalized event. Perhaps that is why its implementation causes a lot of controversy, including litigation, when refunding VAT or income tax. And far from always the requirements of the tax authorities are legal, especially on requests for the issuance of primary documents. How to behave correctly during the “camera meeting” in order to avoid a fine? Analyzing the latest arbitral awards, the author of the article recommends following a certain, proven by positive judicial practice, procedure for dealing with inspectors.

A desk audit is carried out on the basis of tax declarations (calculations) and documents submitted organization and necessary for the calculation and payment of taxes. In addition, documents on the activities of the taxpayer are involved in the audit (clause 1, article 88 of the Tax Code of the Russian Federation).

In practice, there may be situations when companies do not submit tax declarations to the inspectorate. Is it possible to conduct a desk audit in this case?

The Supreme Arbitration Court of the Russian Federation answers this question in the negative (Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation of June 26, 2007 N 1580/07, determination of the Supreme Arbitration Court of the Russian Federation of April 12, 2007 N 1580/07). In one of the cases, high judges directly rejected the inspectorate's argument about the admissibility of a desk audit, regardless of the submission of declarations. According to the Supreme Arbitration Court of the Russian Federation, in their absence, tax authorities should use other types of tax control.

Set the start date for the audit

A desk audit is carried out by officials of the tax authorities without any special and preliminary decision. And the taxpayer himself is not informed about its beginning. It can be carried out within three months from the date of submission of the declaration and the documents attached to it, unless otherwise provided by law (clause 2, article 88 of the Tax Code of the Russian Federation). These provisions are important. Often it is simply impossible to determine the exact date for the start of a desk audit, since no decision is made on this.

Practice shows that you should not take the three-month verification period too literally. In the opinion of the Supreme Arbitrazh Court of the Russian Federation, holding it outside this period cannot in itself lead to a refusal to satisfy the tax authorities' claim for the collection of tax, penalties and interest. fines(Clause 9 of the information letter of the Presidium of the Supreme Arbitration Court of the Russian Federation dated March 17, 2003 N 71 "Review of the practice of resolving cases by Arbitration Courts related to the application of certain provisions of part one of the Tax Code of Russia").

So it can be argued that this period of a desk audit is not restrictive. Its expiration does not prevent the identification of facts of non-payment of tax and the adoption of measures for its forced collection. However, this period is taken into account if the organization is held liable for failure to submit documents as part of a desk audit (clause 1, article 126 of the Tax Code of the Russian Federation).

The limitation period for bringing to responsibility is three months after the filing of the declaration.

If the requirement of the tax authority to submit documents is received after three months from the date of submission of the declaration, then liability under Art. 126 of the Tax Code of the Russian Federation does not occur. This conclusion is evidenced by the arbitration practice (decisions of the FAS ZSO dated July 24, 2007 N F04-4768 / 2007, FAS MO dated December 27, 2007 N KA-A40 / 13627-07).

What documents can be requested during a cameral check

The most fierce disputes with the tax authorities are over the need to submit certain documents. Moreover, any ordinary inspector can request them without leaving his office. Moreover, his demand does not need the approval of the head of the inspection.

The Tax Code of the Russian Federation specifies exceptional cases of requesting additional documents

First of all, we recall that the tax authority has the right to demand the submission of other documents during the “camera meeting”, except for those already submitted by the company, only if it has revealed:

errors in the tax declaration (calculation);

contradictions between the information in the submitted documents;

discrepancy between the information of the taxpayer and the information of the documents available to the inspection and obtained in the course of tax control.

However, the courts believe that a simple typo in the declaration that did not change tax base, should not serve as a basis for requiring any additional papers (decree FAS GSO dated February 13, 2008 N A33-999 / 2007-F02-139 / 2008).

If the above circumstances are absent, then the tax authorities are not entitled to require additional documents. This conclusion is supported by many Arbitration courts(Resolutions of the FAS UO dated 05.05.2008 N F09-3221 / 08-S2; FAS VVO dated 07.19.2007 N A82-16739 / 2006-27; FAS PO dated 12.01.2006 N A65-12104 / 2005-CA1-32).

How to embrace the immensity, or is it possible to submit absolutely all the requested documents?

You can not require the organization to provide "everything in the world" of documents. As explained in the resolution of the FAS ZSO dated 11.04.2005 N F04-1852 / 2005, the reclamation of "primary" to confirm the compliance of tax reporting with the actual state of affairs means the transformation of desk audits into field audits (Article 89 of the Tax Code of the Russian Federation).

It is forbidden to conduct an audit at the taxpayer's office

Moreover, the inspectors do not even need to appear in the company. All necessary documents are submitted by her independently. The substitution of a desk audit for an on-site inspection leads to non-compliance with the guarantees associated with the procedure for its implementation, and, most importantly, to the prohibition of a repeated on-site inspection.

Thus, the right granted to the tax authority during a desk audit to require additional information from the company, to receive explanations and documents, is limited by its essence. In this regard, the tax authorities can claim only those papers that are directly related to the errors found in the declarations.

True, in addition to this, they have the right to demand documents in exceptional cases. Judicial practice also testifies to this (decisions of the FAS PO dated 03.20.2008 N A65-25305 / 07; FAS VSO dated 09.25.2007 N A19-6054 / 07-40-Ф02-6671 / 2007). Such cases include the submission of documents that:

confirm the right to tax incentives(clause 6, article 88 of the Tax Code of the Russian Federation);

confirm the application of tax deductions for VAT when submitting a declaration (clause 8, article 88 of the Tax Code of the Russian Federation);

are the basis for the calculation and payment of taxes associated with the use of natural resources(Clause 9, Article 88 of the Tax Code of the Russian Federation).

Let's consider another example. In the course of a desk audit, the tax authorities demanded from the agricultural producer, who did not switch to a single agricultural tax, documents on the legality of applying a zero rate on income tax. The taxpayer appealed against the actions of the tax authorities in court. According to the court, this rate is not a tax relief. It acts as an independent element of taxation. Therefore, the taxpayer does not have the right to change it at his discretion. Due to the fact that the Tax Code of the Russian Federation does not provide for the submission by the taxpayer of any documents confirming the application of the zero rate, the inspection had no reason to demand the documents (Decree of the FAS UO dated 05/06/2008 N F09-3057 / 08-C3).

The inspector, having discovered an error in the documents, is obliged to demand an explanation

Fiscals who have established an error in the declaration or other submitted documents are not only entitled, but also obliged to demand the submission of explanations and documents confirming the correct calculation and timely payment of taxes. Such an interpretation of paragraph 3 of Art. 88 of the Tax Code of the Russian Federation was given in the definition of the Constitutional Court of the Russian Federation of July 12, 2006 N 267-O. If earlier the tax authority, having discovered such errors, could start the procedure for bringing to responsibility without informing the person being audited, then after the appearance of the position of the Constitutional Court of the Russian Federation, such actions are unacceptable.

Thus, one of the district federal courts refused the inspection to satisfy its demands. The dispute broke out over customs declarations, copies of which the taxpayer submitted to confirm the validity of applying the zero VAT rate. The inspectorate of the federal tax service denied him a refund of the "input" tax due to the "illegibility" of copies of customs declarations.

The court, referring to the ruling of the Constitutional Court of the Russian Federation of July 12, 2006 N 267-O, noted that, having established the “illegibility” of copies of documents, the inspectors were obliged to invite the taxpayer to present their originals. Since this was not done, the tax authorities did not have the right not to accept them (Decree of the FAS VSO dated 17.04.2008 N A33-2637 / 07-Ф02-978 / 08). The situation with a "defective" invoice was considered in a similar way (Decree of the FAS DO dated April 21, 2008 N F03-A04 / 08-2 / 1063).

In principle, the courts quite often refuse to satisfy the requirements of the inspection if they are based on the results of a desk audit, in which no additional documents were requested, despite the fact that an error was found in the declaration (decrees of the FAS MO dated 04/09/2008 N KA-A40 / 86-08; FAS UO dated February 29, 2008 N F09-866 / 08-C2; FAS TsO dated September 19, 2007 N A64-5533 / 06-16).

But if the organization, through its own fault, did not submit the requested documents, then it will not be able to count on the application of paragraph 3 of Art. 88 of the Tax Code of the Russian Federation. A similar situation often arises when a tax authority decides to refund VAT in accordance with Art. 165 and 176 of the Tax Code of the Russian Federation. They establish a list of documents that a taxpayer claiming a refund of the "input" tax must submit to the tax authority. The absence of at least one of them is the basis for refusal of compensation. In this case, the inspectorate is not obliged to send the firm a request for the submission of missing documents.

Since the taxpayer did not submit properly executed documents, the decision of the inspectorate based on the analysis of the papers that it had is legal. A different conclusion of the judges would be contrary to the legal position of the Supreme Arbitration Court of the Russian Federation, set out in a number of decisions (decisions of the Presidium of the Supreme Arbitration Court of the Russian Federation of April 18, 2006 N 16470/05, of May 16, 2006 N 14873/05, of May 16, 2006 N 14874/05, of September 21. 2005 N 4152/05 and dated 06.07.2004 N 1200/04). Even if the taxpayer, after the inspectorate refuses to provide compensation, submits the necessary set of documents directly at the court session, the court is not entitled to evaluate them (Decree of the FAS DO dated 11.04.2008 N F03-A04 / 07-2 / 5384).

The procedure for reviewing materials received during the audit

The inspection has exactly ten days after the inspection in order to draw up an act based on its results (paragraph 2, clause 1, article 100 of the Tax Code of the Russian Federation). During this consideration of the materials of the "chamber room" should take place with the obligatory participation of a representative of the organization. Attention is always paid to compliance with this requirement Arbitration courts.

Violation of the verification procedure leads to the invalidity of its results

If the tax authorities still do not notify the audited taxpayer of the time and place of consideration of the results of the audit, then their final decision may be declared illegal. At the same time, the courts usually do not go into the essence of the dispute if they establish the very fact of such a violation. They recognize the results of the check as invalid (Decree of the FAS Central Organ of March 4, 2008 N A14-5448-2007/223/28).

Thus, the failure to notify the organization of the date of consideration of the materials is an unconditional basis for the cancellation of the relevant decision of the tax authority. The right of the taxpayer to know the time and place of consideration of the audit materials is based on Art. 21 of the Tax Code of the Russian Federation. After all, he must have a real opportunity to represent and protect his interests (Decree of the FAS VVO of August 27, 2007 N A82-15661 / 2006-20).

Sources

delo.ua

www.rabota2000.com.ua work 2000

revolution.allbest.ru/ Abstracts

www.kadis.ru Legal portal

www.garant.ru Garant - information and legal portal

Encyclopedia of the investor. 2013 .

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

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

The procedure and terms for conducting a desk audit

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

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

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

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

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

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

the declared amount of VAT to be reimbursed;

privileges are declared;

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

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

Possible actions of the tax authority during a desk audit

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

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

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

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

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

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

Registration of the results of a desk audit

No violations found:

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

Violations found:

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

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

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

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

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

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