Type of tax audit. Unlike a desk tax audit, it is carried out, as a rule, at the location of the taxpayer and based on the decision of the head (deputy head) of the tax inspectorate.

Restrictions related to field tax audit

The Tax Code of the Russian Federation establishes restrictions for tax authorities related to field trips tax audits.

There are six such restrictions:

1) restrictions on the place of the audit: the audit is carried out on the territory (in the premises) of the taxpayer. If the taxpayer is unable to provide premises for an on-site tax audit, an on-site tax audit may be conducted at the location of the tax authority;

2) restrictions on the number of checks:

tax authorities are not entitled to conduct two or more field tax audits on the same taxes for the same period;

tax authorities are not entitled to conduct more than two on-site tax audits in relation to one taxpayer during a calendar year, except for cases where a decision is made on the need to conduct an on-site tax audit of a taxpayer in excess of the specified limit.

3) restrictions on the period of the audit: within the framework of the audit, a period not exceeding three calendar years preceding the year in which the decision to conduct the audit was made can be audited;

4) restrictions on self verification branches or representative offices:

the tax authority is not entitled to conduct two or more field tax audits on the same taxes for the same period in relation to a branch or representative office;

the tax authority is not entitled to conduct more than two field tax audits in relation to one branch or representative office of the taxpayer within one calendar year;

5) restrictions on the duration of the check: the check cannot last more than two months. The specified period may be extended up to four months, and in exceptional cases - up to six months;

6) control of the compliance of prices applied in controlled transactions, market prices cannot be the subject of an on-site inspection.

Deadline for an on-site tax audit

By general rule an on-site tax audit of an organization cannot last more than two months. This period is calculated from the day the decision to conduct an on-site tax audit is made and until the day the auditing authorities draw up a certificate of the audit.

However, by decision of the head (deputy head) of the Federal Tax Service for the constituent entity of the Russian Federation general term field tax audit may be extended up to four, and in exceptional cases - up to six months.

The list of grounds for extending the period of an on-site tax audit is open.

These are, in particular:

a large number of documents to be checked;

long duration of the audited period;

a large number of audited taxes;

late submission by the audited organization of the documents requested for verification;

the audited organization has separate divisions.

An on-site tax audit may be suspended by decision of the head (deputy head) of the IFTS in the following cases:

to request documents (information) about the audited organization from its counterparties and other persons;

for the examination;

to receive information from foreign government agencies within the framework of international treaties of the Russian Federation;

for the translation into Russian of verified documents drawn up in a foreign language.

During the period of suspension of an on-site tax audit, inspectors are not entitled to require the organization to submit documents and carry out any actions on its territory (in the premises).

Documents requested by the IFTS prior to the suspension of the on-site tax audit must be submitted within the time period specified in the request.

The IFTS can suspend an on-site tax audit more than once. At the same time, the total period for suspending an on-site tax audit for any reason may not exceed six months.

Thus, the maximum term for an on-site tax audit of an organization, taking into account extensions and suspensions, can be 12 months.

Methods for conducting an on-site tax audit

An analysis of the rights and obligations of the tax authorities allows the method of tax audit to be defined as a method or set of methods by which the tax authorities establish whether the taxpayer complied with the legislation on taxes and fees in the audited period.

There are 2 methods of field tax audit:

Solid

Selective

As a rule, tax authorities use a complete method of verification, since decisions based on the results of selective audits may be invalidated.

In the course of applying the continuous method, the tax authority checks, establishes, requests, and examines all documentation (primary documents, order journals, general ledger, purchase ledger and sales ledger, invoice register, income and expense ledger, payment orders, tax returns , business contracts, etc.) of the taxpayer for all tax periods covered by the check.

In particular, officials of the tax authority:

1. Checked:

whether the taxpayer keeps records;

availability of documents from the taxpayer, provided by law;

the fact of reporting to the tax authorities.

2. Installed:

whether the taxpayer has chosen the correct tax regime for the type of activity;

the facts with which the Tax Code of the Russian Federation connects the occurrence of the obligation to pay taxes;

compliance by the taxpayer with the requirements of legislation on taxes and fees.

3. Required:

taxpayer additional documents and necessary explanations;

documents about the taxpayer from third parties, organizations, contractors of the taxpayer;

4. Researched:

the correctness of the preparation of documents and the presence of the necessary details in them;

correctness and completeness of accounting documents;

the correctness of the taxpayer's determination of the object of taxation, tax base and etc.;

the completeness and correctness of tax calculation, as well as the timeliness, completeness and correctness of its payment to the relevant budget;

timeliness and correctness of reporting to the tax authority.

Documents are analyzed and compared, including with documents received from third parties and counterparties of the taxpayer.

The records are matched by primary documents with accounting records and tax accounting and reporting.

A conclusion is made about the presence or absence of a tax offense.

If the facts of a tax offense are revealed, the event and composition of the offense are established, the evidence base is formed, additional taxes and penalties are charged.

When conducting an on-site tax audit by a selective method, only a part of the documents for certain tax (reporting) periods is checked. Systematic violations are revealed, which are distributed by the tax authority to other tax periods.

The choice of method depends on the period being audited, the taxes being audited, the scope of the taxpayer's activities and the number of auditors.

Types of field tax audit

Field checks are:

complex and thematic;

scheduled and unscheduled.

In case of a thematic on-site tax audit, the audit is carried out for one tax. During a complex on-site tax audit, an audit is carried out for several taxes.

Both comprehensive and thematic audits are carried out by continuous or selective methods.

Completion of field tax audit

On the last day of the on-site tax audit, the inspector is obliged to draw up a certificate of the audit, which fixes the subject of the audit and the timing of its conduct, and hand it over to the taxpayer or his representative.

Thus, the fact of the completion of the field tax audit is recorded by a certificate. The end date of the verification must coincide with the date of preparation of the certificate. At the same time, the day the certificate is handed over to the taxpayer may differ from the day it was drawn up, which does not change the end date of the audit.

The certificate is signed by all authorized persons.

The tax authority, after drawing up a certificate of the audit, must stop the activities for this field tax audit.

Registration of the results of an on-site tax audit

The Tax Code of the Russian Federation establishes the rules for filing an on-site tax audit, which the tax authority must comply with.

It is not enough for officials of the tax authority to establish the facts of a tax offense, it is necessary to correctly document the violations identified.

Thus, based on the results of an on-site tax audit, within two months from the date of drawing up a certificate of an on-site tax audit, authorized officials of the tax authorities must draw up a tax audit report in the prescribed form.

Based on the results of an on-site tax audit of a consolidated group of taxpayers, a tax audit report is drawn up within three months from the date of drawing up a certificate of an on-site tax audit.

Thus, the results of the field tax audit carried out are fixed in the relevant act, which is drawn up both in the event of detection of violations of the legislation on taxes and fees, and in the absence of such.

Contents of an on-site tax audit report

An act of an on-site tax audit, like any official document, must be drawn up in the prescribed form.

There are three main requirements for the content of the act:

1) the act is drawn up on hard copy, in Russian and has continuous pagination.

The act does not allow blots, erasures and other corrections, with the exception of corrections specified and certified by the signatures of the inspector and the person being checked (his representative).

If it is necessary to use abbreviated names and generally accepted abbreviations in the text of the act, at the first use, the corresponding phrase is given in full with the simultaneous indication in brackets of its abbreviated name or abbreviation used further in the text;

2) an act of an on-site tax audit:

• should contain a systematic presentation of documented facts of violations of the legislation on taxes and fees and other significant circumstances identified during the audit, or an indication of the absence of such, as well as the conclusions and proposals of the inspectors to eliminate the identified violations and references to articles of the Tax Code of the Russian Federation providing for responsibility for identified tax violations;
• should not contain subjective assumptions of inspectors that are not based on sufficient evidence;

3) the act must consist of three parts: introductory, descriptive and final.

Signing the act of field tax audit

After drawing up the tax audit act, it is signed by the persons who conducted the relevant audit and the person in respect of whom this audit was carried out (his representative).

When conducting a tax audit of a consolidated group of taxpayers, the tax audit report is signed by the persons who conducted the relevant audit and by the responsible member of this group (his representative).

Presentation of the act of field tax audit

The completed and signed act of the on-site tax audit shall be handed over to the person in respect of whom the tax audit was carried out.

The act of a tax audit within five days from the date of this act 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).

When conducting a tax audit of a consolidated group of taxpayers, the tax audit report shall be handed over to the responsible participant in the consolidated group of taxpayers within 10 days from the date of this report.

As a rule, the tax authorities do not take measures to hand over the inspection act to the person in respect of whom the inspection was carried out, but limit themselves to sending it by mail.

Actions of the taxpayer after receiving the act of the field tax audit

The Tax Code of the Russian Federation determines the actions of the taxpayer, which he is entitled to carry out, after receiving the act of the on-site tax audit.

So, the person in respect of whom the 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.

Field tax audit: details for an accountant

• On the "depth" of the repeated field tax audit

  89 of the Tax Code of the Russian Federation. A repeated field tax audit of a taxpayer is an audit conducted independently ... . 1). When conducting a repeated field tax audit, a period can be checked, not ... through a desk audit. So, the field tax audit will not be repeated in relation to ... . The period checked in the course of a repeated on-site tax audit may exceed three calendar...

• What is an onsite tax audit

  fine; arrest of a bank account; appointment of an on-site tax audit. It is necessary to carefully check counterparties and... on-site audit The decision to conduct an on-site tax audit is made by the head (deputy head) ... provides in a properly executed form. An on-site tax audit is carried out directly on the territory of the taxpayer ... exactly the required documents are almost impossible. Field tax audits can be repeatedly appointed and suspended...

• 5 taxpayer mistakes during an on-site tax audit

  On the rules of conduct for a taxpayer during an on-site tax audit, it is already possible to issue a collection similar to .... On the rules of conduct for a taxpayer during an on-site tax audit, it is already possible to publish a collection similar to ... No. 2. Give everything or nothing An on-site tax audit is not only a check of your ...

• Interview with an official: field tax audit

  The reason for the appointment of an on-site tax audit? Answer: The reason for the appointment of an on-site tax audit may be: ... taxpayers for an on-site tax audit? Answer: The selection of taxpayers for an on-site tax audit is carried out by ... deadlines for submitting documents requested during an on-site tax audit? What to do if the quantity... Question: How long can an on-site tax audit take? Answer: An on-site tax audit of an organization cannot last longer than ...

• Objections to the on-site tax audit act: Procedure for compiling and submitting

  Certificates of the field tax audit carried out, an act is drawn up, and based on the results of the field tax audit of the consolidated group ... may not agree with the results of the field tax audit. Important! Failure to comply with the pre-trial procedure for appealing ... RF). Drawing up an objection to the act of an on-site tax audit Legislatively prescribed form for decoration... @). Deadlines for consideration of objections to the act of the field tax audit Written objections to the act of the tax ...

• Waiver of VAT exemption and tax refund

  The refund of the amount of VAT based on the results of an on-site tax audit does not entail legal consequences nor ... agreed with this statement, because: an on-site tax audit provides for broader powers of the tax ...

At the same time, it is also noted that only 0.18% of organizations are covered by an on-site tax audit... 1,000 taxpayers are faced with an on-site tax audit. Does this mean that... A risk-based approach is used to make a decision to conduct an on-site tax audit. For example... the level of tax burden... . Table 2. Coverage of enterprises by field tax audits for 2010-2018 If...

• Review of legal positions on taxation issues reflected in the judicial acts of the Constitutional Court and the Supreme Court of the Russian Federation in the 1st quarter. 2018

  Unjustified tax benefit. In the course of an on-site tax audit of an entrepreneur, the inspectorate revealed the fact of the interdependence ... of the qualification of the taxpayer's activities within the framework of an on-site tax audit, the taxpayer has the right to file ... restrictions on the depth of the repeated field tax audit in the situation under consideration. The taxpayer did not ... in relation to the entrepreneur, the tax authority conducted an on-site tax audit, based on the results of which a decision was made ...

• The practice of the Supreme Court of the Russian Federation on tax disputes for February 2017

  And fines accrued following the results of an on-site tax audit, using civil law norms ... of the Khoroshevo-Mnevniki district) + Based on the results of an on-site tax audit, the inspectorate, having stated the right to a deduction ... no legal repercussions...

• New rules for conducting tax audits

  The right to conduct two or more on-site tax audits for the same ... period, which has already been the subject of an on-site tax audit. This was brought to the attention of AS...

• Tax decisions of the Judicial Collegium for Economic Disputes (practice of 2018)

  Implemented related person, according to the results of an on-site tax audit, is illegal. The difference between the applied by the taxpayer ... restrictions on the depth of the repeated field tax audit in the situation under consideration. The taxpayer ... the courts left the circumstances related to the appointment of a repeated field tax audit without the appropriate ... qualification of the taxpayer's activities within the framework of the field tax audit, does not mean the loss of the opportunity to provide ...

• The court did not recognize the costs. Can the situation be corrected? Supreme Court Opinion

  Money. Field tax audit and the first case arbitration courts... of the body issued on the basis of the results of the initial on-site tax audit, the tax authority, by checking the updated data ... created the possibility of annulling (challenging) the results of the on-site tax audit (recognized by the courts in the disputed part ...

• New approaches to tax control measures

  Cameral checks; changing the subject of a repeated on-site tax audit on the basis of an updated tax return ... desk audits; changing the subject of a repeated field tax audit on the basis of an updated tax return... . It is also proposed to change the subject of the repeated field tax audit based on the amended tax declaration ... .2010 No. 8163/09 as the subject of the repeated field tax audit, appointed due to the submission by the taxpayer after ...

• Practice of the Supreme Court of the Russian Federation on tax disputes for March 2018

  Realized to a related person, according to the results of an on-site tax audit, is illegal. The difference between the applied by the taxpayer ... restrictions on the depth of the repeated field tax audit in the situation under consideration. The taxpayer did not ... submit it within the framework of the relevant on-site tax audit, the period for which it is submitted is checked ... the courts left the circumstances related to the appointment of a repeated on-site tax audit without an appropriate legal ...

• Practice of the Supreme Court of the Russian Federation on tax disputes for April 2018

  The accrual of disputed amounts based on the results of an on-site tax audit is lawful. Tax liability Determining... the tax return submitted after the on-site tax audit could not participate in the formation of... the amount of tax accrued based on the results of the on-site tax audit until the end of the in-house tax audit... increased expenses, taking into account the results of the on-site tax audit in addition, the Taxpayer did not have...

What types of tax audits are provided for by the Tax Code of the Russian Federation - the most important question, the answer to which should be known to all leaders of organizations. Consider what types of tax audits can be carried out by employees of the Federal Tax Service, and analyze their differences from each other.

Types of tax audits under the Tax Code of the Russian Federation (desk and field tax audits)

The list of types of tax audits is provided for in Art. 87 of the Tax Code of the Russian Federation. According to this rule, checks are carried out in two forms:

• cameral;
• exit.

In all cases, verification activities are carried out to ensure compliance with the correct calculation and payment of taxes. Meanwhile, they differ from each other in the order of their implementation.

The first type of audits (desk) is carried out on the territory of the tax authority, without visiting the taxpayer. Only information that is reflected in the declarations is checked. The audited legal entity is not notified about the audit.

The second type of inspections (field) is carried out on the territory of the taxpayer, with the departure of officials of the tax authority.

What tax audits happen in organizations, but are not directly provided for by the Tax Code of the Russian Federation?

In the theory of law, one can find various approaches to determining the types of tax audits. Exist various classifications, depending on the grounds for their implementation and the actions that the inspectors perform.

Depending on the subject of verification, field verification activities can be divided into:

• complex;
• selective.

In the first case, the subject of verification is the establishment of violations in the payment of all taxes and fees provided for by law. A random check involves establishing compliance with the law when an organization pays only one tax, for example, property tax.

Also shared:

• planned;
• unscheduled checks.

In the first case, the verification is carried out according to a previously developed and approved plan. In the second case, the check is carried out outside the schedule.

There are also thematic audits, during which the tax authority examines the transactions of the auditee with counterparties and compliance with the obligation to pay taxes based on the results of their conclusion.

A control check can also be carried out, which can also be called a repeated one. For example, this type of verification activities can be carried out when the taxpayer submits an updated declaration. Another example is the re-audit of the higher FTS.

It is also possible to conduct a cross check, which involves a request from counterparties of the organization of documents in accordance with Art. 93.1 of the Tax Code of the Russian Federation.

Desk audit of the organization

By virtue of paragraph 1, 2 Article. 88 of the Tax Code of the Russian Federation, when filing a tax return, a desk audit is carried out. It is also called documentary, since the Federal Tax Service only checks reporting documents submitted by the audited organization.

The first step is an automated check in the AIS Tax program. This software package checks compliance with the deadlines for filing a declaration, reconciliation of data with previously submitted reports. If no errors are found, then the verification activities are completed, without issuing any act. If errors are identified, explanations are requested from the taxpayer (clause 3, article 88 of the Tax Code of the Russian Federation).

It is possible to submit an updated declaration for the period under review. This document will be the subject new check. If violations are detected, a final act will be drawn up, and in the future, the organization can be brought to justice. tax liability.

Field tax audit, as a type of tax audit according to the Tax Code of the Russian Federation

Field verification activities are carried out at the location of the organization, which follows from paragraph 2 of Art. 89 of the Tax Code of the Russian Federation. The basis for the conduct is a decision made by the head of the territorial Federal Tax Service or his deputy.

The review period cannot exceed 3 years (preceding the date of the decision to review). The term of verification actions is 2 months, however, it can be extended, which the tax authority has the right to carry out twice (up to 4 and up to 6 months, respectively). In addition, the period may be suspended if there are grounds for it, but not more than six months.

As part of the verification activities, the employees of the Federal Tax Service have the right to:

• interrogate witnesses;
• appoint examinations;
• inspect premises and documents;
• conduct an inventory of property;
• carry out other actions provided for by Art. 89, 90-97 of the Tax Code of the Russian Federation.

Differences between in-house and on-site tax audit

Here are the main differences in the table:

What are the criteria for comparison?	cameral	visiting
Subject of verification	Accuracy of calculation and payment of taxes according to the information contained in the declaration	Correctness of calculation and payment of taxes with departure to the territory of the taxpayer
Verification period	3 months after receipt of the FTS declaration	2 months
Possibility to suspend or extend the verification period	No	Yes, extended to 4 and 6 months respectively, and suspended for up to six months
Basis for verification	Receipt of a declaration, decision of the management of the Federal Tax Service is not required	Inspection plan, decision of the head of the Federal Tax Service or his deputy.
Final document	If no violations are detected, it is not drawn up, if detected, an act is drawn up	A certificate is drawn up, and then an act.

Thus, the legislation provides for only two types of checks of taxpayers, however, theorists distinguish a greater number of their varieties.

Most taxpayers have already come across such a concept as tax audits. However, this does not mean that each tested subject economic activity fully understands the essence of the procedure.

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In addition, not every taxpayer knows what types of checks there are.

Therefore, it is necessary to understand the basic concept of fiscal control, and it is also necessary to find out why tax audits are divided into scheduled and unscheduled.

Required Information

Payment of taxes and fees is the direct responsibility of each taxpayer. The exception is the privileged categories of individuals and legal entities.

Whereas the correctness of the calculation and payment of taxes is monitored by tax service. Control of taxpayers by the fiscal authority is carried out in the form of tax audits.

In the table you can see what checks are and their types:

Scheme: types of checks

Participants tax relations are the following persons:

Photo: participants of tax legal relations

What it is

In essence, tax control boils down to the fact that authorized officials monitor compliance by taxpayers with the norms of Tax legislation.

At the same time, the employees of the fiscal service are obliged to act exclusively within their competence, including:

1. Conducting tax audits.
2. Obtaining explanations from taxpayers.
3. Conducting tax audits.
4. Inspection of commercial premises.
5. Request for necessary documents.
6. Suspension of operations on bank accounts.
7. Recovery of tax arrears.
8. Involvement of relevant specialists for fiscal control.
9. Summons of third parties as witnesses.
10. Initiation of cancellation of licenses issued to taxpayers.
11. Submission to court.

Expanded powers of the tax authorities are fixed. However, it is not allowed to collect any information about business entities if it is obtained in violation of legal norms.

Therefore, the fiscal authority is obliged:

1. Comply with tax laws.
2. Exercise control in accordance with regulations.
3. Keep records of enterprises and citizens.
4. Give necessary information taxpayers.
5. Send applicants an electronic receipt of documents sent in electronic form.
6. Decide on overpaid taxes.
7. Ensure the safety of tax secrecy.
8. Issue certificates to taxpayers on the status of tax settlements.
9. Provide copies of decisions concerning the taxpayer.
10. Issue users extracts from the Unified State Register of Legal Entities.

A complete list of duties of tax authorities is fixed.

As for the definition of "Tax audit", it implies the procedural action of the fiscal service to control the correctness of the calculation and timely payment of the relevant taxes.

What is their role in taxation

Tax audits contribute to the identification of facts related to violations of tax laws.

Thanks to this, the fiscal authority can stop such abuses on the part of taxpayers and ensure the reliability of information regarding the completeness and timeliness of tax deductions.

In the presence of gross and established offenses, penalties are applied to business entities, which contributes to a balanced filling of the budget and helps to discipline taxpayers.

Tax audits are a key condition for the life of the tax system.

Legal grounds

Tax control by the fiscal service is carried out on the basis of the Tax Code. Samples of documents used by the tax service in the exercise of powers related to the conduct of the relevant inspection are approved.

There are the following types of tax audits:

Scheme: classification of tax audits

Below will be given a brief description of each direction separately.

Depending on the volume of documentation to be checked and the venue

Based on the volume of documentation to be checked, tax audits are divided into:

• solid;
• selective.

In the first case, the fiscal authority checks all documents of the enterprise. Continuous checks usually applied to small organizations.

As for the selective audit, it implies a partial verification of documents. However, if violations are revealed, then it can develop into a continuous check.

Cameral

Under the desk audit is meant the control of tax reporting for the correctness of calculations and payment of taxes.

Inspection usually takes place at the location of the fiscal authority (). are a key link in filling the budget.

Because any error revealed during the audit can become the basis for collecting debts and bringing the taxpayer to tax liability and charging fines.

However, if a business entity corrects the identified shortcomings before the on-site audit, then it is exempt from tax liability.

To conduct an inspection, the inspected person must submit the following documents:

• tax return.
• accounting reports:

During a desk audit, the fiscal authority examines:

• correct completion of tax returns;
• accuracy of calculations and payment of taxes, application of benefits and tax rates.

It is worth noting that tax officials do not need a resolution from the head to conduct a desk audit. territorial office FTS. The audit is carried out within 3 months from the date of submission of tax returns.

However, if the taxpayer sends additional documents attached to the tax authority after the deadline for its submission, then the period for fiscal control will be calculated from the moment they are submitted.

Based on the results of a desk audit, an official may accept.

Very soon desk audits can become a key type of fiscal control. Already today, this kind of tax monitoring covers 100% of taxpayers.

Whereas field checks conducted in relation to 20-25% of business entities. At the same time, desk audits are the least expensive type. tax control which is also amenable to automation.

It is worth recalling that the basis for the audit is tax reporting. The document must contain the following information:

visiting

This type of tax control includes a set of procedural actions for verification:

1. Primary accounting and accounting documentation.
2. tax declarations.
3. internal orders.

Also, tax officials can inspect the premises that are used in commercial purposes. If necessary, documents are requested.

This procedure is carried out exclusively in the presence of witnesses. Officials are required to draw up and issue, a copy of which is handed to the taxpayer.

If the fiscal authority seizes the original documents, then within five days it must return copies of them to the inspected entity.

Field inspections are usually carried out at the place where the taxpayer conducts business activities. The tax audit participants include taxpayers and employees of the fiscal service.

However, if necessary, the following persons may be additionally involved:

• experts;
• translators;
• other specialized specialists.

These persons are usually involved when special knowledge is needed that goes beyond the competence of tax service employees.

By the volume of questions to be checked

Tax inspection also differs depending on the issues under consideration:

• complex;
• thematic;
• target.

Integrated

Comprehensive verification allows you to exercise control over the entire economic activity of the enterprise. Inspection is carried out if the fiscal authority has suspicions about the correctness of the calculation and payment of taxes.

The frequency of such audits is no more than 1 time in 3 years. If a business entity has a good reputation, then he may not even know about the existence of comprehensive checks.

This type of fiscal control includes the following issues:

1. Correct calculation and payment of taxes.
2. Carrying out the duties of a tax agent.
3. The procedure for opening accounts for business entities.
4. Procedure for the sale of alcoholic beverages.

Based on the results of the audit, a certificate is drawn up, which indicates the subject of fiscal control and the period of the audit. One copy of the document is provided to the taxpayer, the second remains in the tax service.

Thematic

Under the thematic audit is meant the study of some issues of the economic activity of the enterprise. This includes:

• reconciliation of the correctness of the calculation and payment;
• control over payment;
• checking the correctness of the calculation and payment.

Such inspection is carried out as needed and may be part of a comprehensive reconciliation. The decision to conduct a thematic inspection is made by the head of the territorial body of the Federal Tax Service.

The results of the audit are drawn up as an independent act or document as part of a comprehensive reconciliation.

target

Target inspection is aimed at exercising control over compliance with the Tax Code of the Russian Federation in a specific area of ​​the enterprise's economic activity.

Such checks cover the following issues:

• mutual settlements with contractors;
• export-import operations;
• investment of temporarily free assets;
• correct use .

The results of fiscal control are often used when conducting a comprehensive (thematic) audit and can be drawn up in the form of a separate act.

By way of organization

As for the method of organizing fiscal control, it is usually planned or sudden.

Planned

Scheduled inspection is carried out according to the schedule for reporting period. The fiscal authority warns the taxpayer about the upcoming inspection long before the event occurs.

The basis for the audit is the order of the head of the territorial department of the tax service. The document contains the following information:

1. The purpose of the control measures.
2. The period for which the audit is carried out.
3. duration of the inspection.
4. Composition of officials.

Sudden

A sudden tax audit is a subspecies of on-site inspection, which is carried out without prior notification of the audited entity.

Fiscal control is carried out at the venue commercial activities organization. The decision to conduct an audit is made by the head of the territorial department of the Federal Tax Service.

Video: guard against an on-site tax audit

The grounds for an unscheduled tax are different, but usually the decision to conduct it is made on the basis of information about a violation of tax laws by a business entity.

The purpose of such an audit is to establish the fact of a violation of tax laws, which is easy to hide during a regular audit.

Other types of forms

Tax legislation also provides for the possibility of conducting control and re-inspection. In the first case, the emphasis is on establishing the fact of a poor-quality check carried out earlier.

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

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

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

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

If it is simpler, then everyone who pays taxes can be checked: both individuals and companies. The purpose of this control is"purity" check and payment terms and sizing fees.

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

Let's reinforce the general information:

The right of the tax authorities to conduct audits is specified in paragraph 2, article 31 Tax Code RF (hereinafter referred to as the Tax Code of the Russian Federation).

Article 82 of the Tax Code of the Russian Federation defines the concept of "tax audit", and also reveals the tasks and rights of regulatory authorities.

What is the result?

R results of tax auditsdocumentedby the official who carried out the procedure (according to Article 100 of the Tax Code of the Russian Federation).

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

Mandatoryact of tax audit must contain:

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

Proposals of the supervisory authority to eliminate offenses.

If there are no offenses,act of tax auditmust have an appropriate record confirming this.

The prepared document is transferred to the head of the audited organization. The fact of its receipt is also documented - a receipt.

If act of tax audit contains items with which the head of the organization does not agree, he has the right not to sign it. In this case, he is obliged, within 14 days from the date of receipt of the document, to draw up and submit to tax office written statement. It should explain the reasons and reasons for the refusal. If there is documentary evidence in favor of the reasons for the refusal, they must be attached to the application.Further, in the next 14 days from the date of application, it will be reviewed.

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

Types by method

P on the method of conducting "visits" of regulatory authorities can be divided into:

Solid. In this case, all documents of the enterprise are inspected without restrictions. Suchtax audit planrelevant for small businesses (where this can be done quickly), as well as for cases where you need to restore all information about the activity.

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

Kinds at the venue

P On the site of the inspection work is divided into 2 types:

IN field tax audit.

TO amal tax audit.

H Let's take a closer look at what isfield tax audit and what is cameral tax audit.

cameral

A desk tax audit is carried out without an inspector visiting the enterprise. A detailed analysis of the declarations and documents submitted by the company, fixing the activities of taxpayers, is carried out.

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

Tax return.

Balance sheet.

Income-Expense Statement.

Cash flow report.

Report on intended use money.

Statement of changes in equity.

Desk tax audit reveals the following problems:

Errors in filling out documentation.

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

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

Desk tax audit is based on reporting. It must contain the following data:

If questions arise, a representative of the audited organization may be summoned for questioning. They may also be required to provide additional documentation or certain items. Desk tax audit is carried out in a planned manner.

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

If any violations were found, then:

An act is drawn up within 10 working days.

Within the next 5 working days from the moment of drawing up the act is transferred to the representative of the organization.

Within 1 calendar month after receiving the act, the organization has the right to challenge the conclusion, provide its data.

Within 10 working days after the expiration of 1 month, the head of the fiscal authority reviews the case and makes a decision (on holding or not holding the organization liable).

visiting

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

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

Tax inspection

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

Translators (if any documents are drawn up in a foreign language).

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

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

An on-site tax audit is carried out for the same purposes as a desk audit: to identify errors in the calculations and payment of taxes. If the results of tax audits reveal any violations, the terms and requirements for their implementation are indicated. If the offenses are serious and fall under the articles of various codes, a decision is made on punishment responsible persons. Also, in special cases, the activities of the enterprise as a whole may be limited.

The field tax audit lasts up to 2 months. The countdown starts from the day the inspectors arrive at the enterprise. In some cases, the duration of the inspection may be extended up to 4 months, and in exceptional situations, higher management may extend it up to 6 months.

Representatives of the fiscal authorities can check the documentation for the previous 3 calendar years. There is also a limitation on the number of audits - an on-site tax audit is carried out no more than 1 time per period. An exception (re-inspection) is possible in the following situations:

When reorganizing or liquidating a legal entity.

With the control of higher management over the body that carried out the inspection.

If the organization provides updated data, in which the amount of tax is indicated less than previously stated.

An on-site tax audit can be carried out only at the direction of the management of the fiscal service (whereas an in-house tax audit is carried out without instructions “from above”). Only legal entities and individual entrepreneurs can be checked.

In the process of such an audit, the management or employees of the audited organization may be involved in the following procedures:

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

Interrogation - is carried out to clarify or clarify various information that may be useful to authorized persons.

Call individual(client, former employee) as a witness - to testify.

Inspection of any premises used by the audited organization - to identify equipment, goods, materials that do not pass through the documentation.

Seizure of documents or any other items (equipment, technology) - for analysis, examination or as material evidence.

Expertise.

Oncoming

One of the types of procedures listed above are cross-checks. This method involves reconciliation of two (or more) samples of the same document. These can be invoices or invoices. Such papers can be taken for analysis both in the enterprise itself, which is being inspected, and in other organizations.

If the document is presented in only one copy - this is one of the signs of concealment real income enterprises.

Simplified comparative table of features of field and cameral inspections

	cameral	visiting
Who checks	Employees of local fiscal authorities	Employees of fiscal authorities at any level
What is checked	Documentation for the reporting period only	Documentation for up to 3 years
Reason for checking	Not required	Not required
Regularity	Each period, as declarations are submitted	selectively
Where is checked	At the location of the supervisory service	Location of the audited organization
Who is being checked	All taxpayers (both individuals and legal entities)	Only legal entity
What is being done	Analysis of the provided documentation	All actions permitted by the Tax Code of the Russian Federation

Types by scope of work

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

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

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

target. covers separate operations(For example,counterparty verification, export or import operations, investment of assets, and so on).

Types by organization

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

The Federal Tax Service

plans s. Conducted according to the schedule drawn up and approved by the higher management. The schedule is determined for each period separately. The audited taxpayer is notified of the inspection well in advance of the inspection.

Sudden (unscheduled). Type of field inspection. It is carried out without notifying the audited organization. This type of inspection requires a written order from the head of the territorial office.

Other forms of inspection

According to the current Tax Code of the Russian Federation, there are 2 more forms of inspection of taxpayers:

Control. Held by superior supervisory authority. In this case, the work of both the enterprise and employees of the fiscal authorities who inspected the company earlier can be checked. If violations are found on the part of authorized persons (inspectors, experts), they may be subject to penalties, up to administrative or criminal liability.

Repeated. In this case, a duplication of the audit that was carried out earlier is carried out. All the same documents and data that were examined during the previous procedure are checked. If discrepancies are found, this will indicate either an offense on the part of the organization, or errors or violations on the part of the inspectors.

The most common violations that are detected during inspection

Most often, fiscal authorities identify the following types of violations (permitted by accident or intentionally):

Understatement of revenue.

Overestimation of expenses.

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

Errors and violations in the preparation of documentation, which affects the performance of the enterprise.

Moratorium for small businesses for 2017-2019

For stimulation Russian government moratorium on inspections.

According to Federal Law No. 246 of July 13, 2015, for 2017-2019, inclusive, scheduled inspections are not carried out in relation to legal entities and individual entrepreneurs related to small businesses.

There are also exceptions for areas of activity (that is, for such companies, all checks are fully preserved):

healthcare;

education;

heat supply;

energy, energy saving, energy efficiency increase.

The moratorium will also not affect companies that:

On the basis of previous (during the last 3 years) inspections, the license was revoked or its validity was temporarily suspended.

They committed gross violations of the law, and in respect of which administrative punishment came into force.

About tax audits and the choice of companies for their implementation (video)

Examination- a single control action or a study of the state in a certain area of ​​activity of the audited subject. As a rule, certain issues of financial and economic activities of organizations and individuals are subject to verification.

tax audit recognized test, the subject of which is the study accounting reports and balance sheets, tax declarations (calculations), as well as other necessary documents and information related to taxation, confirming the correctness of the calculation and timeliness of payment by the payer (other liable person) of taxes, as well as the fulfillment by the payer of other requirements of tax legislation.

Tax audits are divided into:

I By appointment

Planned

unscheduled

II By types on

Cameral

And outgoing.

Cameral tax audits are conducted at the location of the tax authority on the basis of tax declarations (calculations) and other documents submitted by the payer and related to taxation, as well as documents on the activities of the payer, available to the tax authority.

The check input is set to:

Correctness of calculation by the payer of taxes;

The validity of the application of benefits;

Timely transfer of withheld taxes to the budget.

The tax authority has the right to request additional information from the payer, obtain explanations and documents confirming the correctness of the calculation and timely payment of taxes.

A cameral tax audit is carried out without issuing an order for its conduct.

In the event that facts of violations of tax legislation are established, the results of a desk audit are documented in an audit report. The procedure for the delivery of acts of cameral audits, their registration and accounting, the adoption of decisions on them and their appeal is established in relation to the requirements for conducting field tax audits.

When collecting from the payer (another obliged person) a penalty fee for untimely fulfillment of a tax obligation, it is not required to draw up an act of a cameral audit.

visiting tax audits are related to the audit of the financial and economic activities of organizations and individuals.

An on-site tax audit is carried out at the location of the payer or in the premises of the inspection of the Ministry of Taxes and Taxes by:

Studying the completeness and correctness of the reflection in the accounting by the payer of transactions that have a direct or indirect impact on the amount of taxes;

Subsequent comparison of the actual amounts of taxes determined during the audit with those reflected by the payer in tax declarations (calculations).

visiting tax audits can be

complex,

thematic,

Oncoming

Raid.

When conducting comprehensive field tax audit are subject to study issues of payment all taxes, during the period:

From the date of state registration of the payer;

From the date established by law for the submission of tax declarations (calculations) for taxes following the period covered by the previous audit, and until the date established by law for the submission of tax declarations (calculations) before the start date of the current field audit.

During the thematic field tax audit issues of payment are being studied individual taxes.

Oncoming an on-site tax audit is carried out in order to establish the actual reflection in the accounting records of the audited payer of business transactions carried out with other payers in respect of which scheduled or unscheduled tax audits are carried out.

Counter field tax audits are carried out by comparing different copies of the same document in terms of content, as well as records, documents and factual data held by the audited payer (another obliged person) with the corresponding records, documents and factual data held by other payers, from who received or issued money, material values ​​and documents.

raid verification is one of the methods for exercising control of tax authorities over payers in terms of economic activity.

The goals of the raid check are:

Monitoring compliance with tax laws, as well as the requirements for maintaining accounting and registration of individual financial and economic transactions;

Establishing the facts of unregistered business activities or activities for which a special permit (license) is required;

Collection of operational information;

Verification of statements and complaints of organizations and individuals.