What types of tax audits are provided for by the Tax Code of the Russian Federation? is the most important question, the answer to which all organizational leaders should know. Let's look at what types of tax audits can be carried out by Federal Tax Service employees and look at their differences from each other.

Types of tax audits under the Tax Code of the Russian Federation (desk and on-site tax audits)

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

• cameral;
• away.

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

The first type of audits (office audits) are carried out on the territory of the tax authority, without visiting the taxpayer. Only the information reflected in the declarations is verified. The inspected legal entity is not notified of the inspection.

The second type of inspections (on-site) is carried out on the territory of the taxpayer, with an on-site visit officials tax authority.

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

In legal theory, one can find various approaches to determining the types of tax audits. Exist various classifications, depending on the reasons for their conduct and the actions performed by the inspectors.

Depending on the subject of the inspection, on-site inspection activities can be divided into:

• complex;
• selective.

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

Also divided:

• planned;
• unscheduled inspections.

In the first case, the check is carried out according to a previously developed and approved plan. In the second case, the check is carried out outside of 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 may also be carried out, which can also be called a repeat check. For example, this type of verification activities can be carried out when the taxpayer submits an updated declaration. Another example is a re-inspection by a higher-ranking Federal Tax Service.

It is also possible to conduct a counter-inspection, which involves requesting the counterparties to organize documents in accordance with Art. 93.1 Tax Code of the Russian Federation.

Desk audit of the organization

By virtue of clauses 1, 2 of Art. 88 Tax Code of the Russian Federation upon filing 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 organization being inspected.

The first step is an automated check in the AIS Tax program. This software package checks compliance with deadlines for filing declarations and reconciles data with previously submitted reports. If no errors are found, the verification activities are completed without issuing any report. If errors are identified, the taxpayer is asked for an explanation (clause 3 of Article 88 of the Tax Code of the Russian Federation).

It is possible to submit an updated declaration for the audited period. This document will be the subject of a new review. If violations are identified, a final act will be drawn up, and in the future, the organization may be held liable for taxation.

On-site tax audit as a type of tax audit under the Tax Code of the Russian Federation

On-site inspection activities are carried out at the location of the organization, which follows from clause 2 of Art. 89 Tax Code of the Russian Federation. The basis for this is a decision made by the head of the territorial Federal Tax Service or his deputy.

The inspection period cannot exceed 3 years (preceding the date of the inspection decision). The period for verification actions is 2 months, but it is possible to extend it, 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 doing so, but for no more than six months.

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

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

Differences between desk and field tax audits

We present the main differences in the table:

By what criteria is the comparison made?	Cameral	Visiting
Subject of inspection	Correct calculation and payment of taxes according to the information contained in the declaration	Correct calculation and payment of taxes with travel to the taxpayer’s territory
Verification period	3 months after receipt of the Federal Tax Service declaration	2 months
Possibility of suspending or extending the inspection period	No	Yes, extended up to 4 and 6 months respectively, and suspended for up to six months
Reason for verification	Receipt of a declaration or decision of the Federal Tax Service management is not required	Inspection plan, decision of the head of the Federal Tax Service or his deputy.
Final document	If no violations are identified, no violations are drawn up; if identified, a report is drawn up.	A certificate is drawn up, and then an act.

Thus, the legislation provides for only two types of audits of taxpayers, but theorists identify a larger number of their varieties.

Currently, there are the following types of tax audits that are used to monitor the timely and full payment of taxes:

Cameral tax audit carried out at the location of the tax authority on the basis of declarations and documents serving as the basis for the calculation and payment of tax, as well as other documents and information about activities. Such an audit is carried out by authorized officials of the tax authority in accordance with their official duties. The duration of the audit is 3 months from the date the taxpayer submits a tax return and other documents necessary for calculating taxes.

On-site tax audit carried out on the basis of a decision of the head (his deputy) of the tax authority. The duration of the audit should not exceed 2 months, but this period can be extended to 4 months, and in exceptional cases, a higher tax authority may extend the audit period to 6 months.

It is prohibited to conduct on-site tax audits on the same ones for the same period. Repeated on-site inspection is carried out according to the decision higher authorities in cases:

• reorganization or liquidation of the taxpayer organization;
• control by a higher tax authority over the activities of the tax authority that conducted the audit;
• in the event that the taxpayer submits an updated tax return, which indicates the amount of tax in an amount less than previously declared.

Tax audits can be classified according to the following criteria:

1) according to the method:

• solid(all documents are checked without any restrictions. Such checks, as a rule, are planned in organizations with a small amount of documentation or in organizations where it is necessary to restore accounting);
• selective(part of the organization’s documentation is checked).

2) according to the volume of issues being checked:

• complex(cover the financial and economic activities of the taxpayer, and there is an audit on all issues of compliance tax legislation for the period under review);
• selective(this is also an audit of the financial and economic activities of the taxpayer, but on issues of calculation and payment individual species taxes);
• targeted(inspections of compliance with tax legislation in certain areas of the taxpayer’s financial and economic activities or certain financial and economic operations (for mutual settlements with suppliers and consumers, for foreign economic transactions, etc.). More often carried out during complex or spot checks, but can also take place independently.

At the end of the on-site tax audit, the inspector draws up a certificate of the audit conducted, indicating the subject and timing of the audit. No later than 2 months after drawing up the certificate, authorized persons of the tax authorities draw up a tax audit report. The act indicates: documented facts; contents of the check (with reference to the relevant accounting documents and wiring); conclusions and proposals for eliminating identified violations and responsibility for them (with links to articles of the Tax Code of the Russian Federation). If you disagree with the conclusions contained in the act, the taxpayer submits to the tax authority a written explanation of the reasons for refusing to sign the act or his objections to the act. The head of the tax authority reviews the taxpayer’s report and materials within 10 days and makes a decision. Based on the decision, the taxpayer is held accountable for committing tax offenses. A demand for payment of arrears and penalties is sent to him.

The decision to conduct an on-site tax audit of an organization that has received the status of a participant in a project for the implementation of research, development and commercialization of their results in accordance with the Federal by law"About the innovation center "Skolkovo" or a project participant in accordance with the Federal by law dated July 29, 2017 N 216-FZ "On innovative scientific and technological centers and on amendments to certain legislative acts Russian Federation", issued by the tax authority with which this organization is registered.

An independent on-site tax audit of a branch or representative office is carried out on the basis of a decision of the tax authority at the location of such a separate division.

The decision to conduct an on-site tax audit must contain the following information:

full and abbreviated name or last name, first name, patronymic of the taxpayer;

the subject of the audit, that is, taxes, the correctness of calculation and payment of which is subject to verification;

The periods for which the audit is carried out;

Positions, surnames and initials of the tax authority employees who are entrusted with carrying out the audit.

(see text in the previous edition)

If the taxpayer submits an updated tax return, as part of the corresponding on-site tax audit, the period for which the updated tax return was submitted is checked.

5. Tax authorities do not have the right to conduct two or more on-site tax audits on the same taxes for the same period.

Tax authorities do not have the right to conduct more than two on-site tax audits in relation to one taxpayer during a calendar year, except when a decision is made by the head of the federal executive body authorized for control and supervision in the field of taxes and fees on the need to conduct an on-site tax audit of the taxpayer above the specified limit.

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

5.1. Tax authorities do not have the right to conduct on-site tax audits for the period for which tax monitoring is carried out in relation to taxes, the obligation to calculate and pay which in accordance with this Code is assigned to the taxpayer, with the exception of the following cases:

1) conducting an on-site tax audit by a higher tax authority - in order to control the activities of the tax authority that conducted tax monitoring;

2) early termination tax monitoring;

3) failure by the taxpayer to comply with the motivated opinion of the tax authority.

In the case of an on-site tax audit on the basis specified in this subparagraph, the subject of the on-site tax audit is the correctness of calculation and timely payment of taxes in accordance with a reasoned opinion;

4) submission by the taxpayer of an updated tax return (calculation) for the period of tax monitoring, in which the amount of tax payable in budget system of the Russian Federation, compared to the previously submitted tax return (calculation).

5.2. As part of an on-site tax audit of an international company registered in accordance with the Federal by law dated August 3, 2018 N 290-FZ “On International Companies”, periods preceding the registration of such a company in the Russian Federation as an international company cannot be verified, with the exception of on-site tax audits in relation to separate divisions foreign organizations registered on the territory of the Russian Federation before the date of registration of such organizations as international companies.

6. An on-site tax audit cannot last more than two months. This period may be extended to four months, and in exceptional cases - to six months.

Reasons and order extensions of the period for conducting an on-site tax audit are established federal body executive power, authorized for control and supervision in the field of taxes and fees.

7. As part of an on-site tax audit, the tax authority has the right to check the activities of branches and representative offices of the taxpayer.

The tax authority has the right to conduct an independent on-site tax audit of branches and representative offices regarding the correctness of calculation and timely payment of regional and (or) local taxes.

A tax authority conducting an independent on-site audit of branches and representative offices does not have the right to conduct two or more on-site tax audits on the same taxes for the same period in relation to a branch or representative office.

The tax authority does not have the right to conduct more than two on-site tax audits in relation to one branch or representative office of a taxpayer within one calendar year.

When conducting an independent on-site tax audit of branches and representative offices of the taxpayer, the audit period cannot exceed one month.

7.1. As part of an on-site tax audit, the tax authority has the right to check the taxpayer’s activities related to his participation in an investment partnership agreement, as well as request from the participants in the investment partnership agreement the information necessary to conduct an on-site tax audit, in the manner established Article 93.1 of this Code.

If an on-site tax audit is carried out in relation to a taxpayer who is not a managing partner responsible for maintaining tax accounting(hereinafter in this article - the managing partner), the requirement to submit documents and (or) information related to his participation in the investment partnership agreement is sent to the managing partner. If the managing partner has not submitted documents and (or) information to fixed time, the requirement to submit documents and (or) information related to the participation of the taxpayer under audit in the investment partnership may be sent to other participants in the investment partnership agreement.

9. The head (deputy head) of the tax authority has the right to suspend the conduct of an on-site tax audit for:

2) receiving information from foreign government agencies within the framework of international treaties of the Russian Federation;

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

Suspension of an on-site tax audit on the grounds specified in subparagraph 1 of this paragraph is allowed no more than once for each person from whom documents are requested.

The suspension and resumption of an on-site tax audit is formalized by a corresponding decision of the head (deputy head) of the tax authority conducting the said audit.

Total term suspension of an on-site tax audit may not exceed six months. If the inspection was suspended on the grounds specified in subparagraph 2 of this paragraph, and within six months the tax authority was unable to obtain the requested information from foreign government bodies within the framework of international treaties of the Russian Federation, the period for suspending the said audit may be increased by three months.

During the period of suspension of the on-site tax audit, the actions of the tax authority to request documents from the taxpayer are suspended, to whom in this case all originals requested during the inspection are returned, with the exception of documents received during the seizure, and the actions of the tax authority in the territory are also suspended (on the premises) of the taxpayer related to the specified audit.

10. A repeated on-site tax audit of a taxpayer is an on-site tax audit conducted regardless of the time of the previous audit on the same taxes and for the same period.

When scheduling a repeat on-site tax audit, the restrictions specified in paragraph 5 of this article, do not work.

When conducting a repeated on-site tax audit, a period not exceeding three may be checked. calendar years preceding the year in which the decision to conduct a repeat on-site tax audit was made.

A repeated on-site tax audit of a taxpayer can be carried out:

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

2) by the tax authority that previously conducted the audit, on the basis of a decision of its head (deputy head) - in the event that the taxpayer submits an updated tax return, which indicates the amount of tax in an amount less than that previously declared. The subject of such a repeated on-site tax audit is the correctness of tax calculation based on the changed indicators of the updated tax return, which resulted in a decrease in the previously calculated tax amount (increase in loss).

(see text in the previous edition)

If, during a repeated on-site tax audit, it is revealed that the taxpayer has committed tax offense, which was not identified during the initial on-site tax audit, are not applied to the taxpayer tax sanctions, with the exception of cases where the failure to detect a tax violation during the initial tax audit was the result of a conspiracy between the taxpayer and a tax authority official.

Tax audit is a form tax control on compliance with legislation on taxes and fees by taxpayers, payers of fees or tax agents. IN Tax Code There are two forms of such checks: office and away.

Taxpayers know another form of tax audit - counter. There is currently no such concept in the Tax Code of the Russian Federation, but there is an obligation to provide it upon request tax office documents related to the activities of a specific counterparty. Naturally, these documents will also provide information about the taxpayer who submitted them, which means they also bear the risk of tax sanctions.

To prevent tax audits from presenting you with unpleasant surprises, we recommend that from time to time you carry out total internal audits designed to identify potential tax risks and evaluate the completeness and timeliness of submission of all reports. This service is available to our users free of charge.

All taxpayers undergo a desk tax audit repeatedly - after submitting each declaration, calculation or other documents on tax obligations. On-site tax audits are not carried out in relation to all taxpayers, but selectively, for one or more taxes, and they can cover a period of up to three years preceding the year of the audit. We have listed the main differences between these two types of tax audits in the table.

Desk tax audit (Article 88 of the Tax Code of the Russian Federation)	On-site tax audit (Article 89 of the Tax Code of the Russian Federation)
Carried out for each submitted declaration, calculation or other document submitted to the tax office	Carried out for taxpayers selectively, for different periods and for different taxes
Conducted at the tax office on the basis of tax returns and other submitted documents	It is carried out on the territory of the taxpayer, but if he cannot provide premises for conducting an on-site tax audit, then at the tax office
To start a desk tax audit, a special decision from the head of the tax inspectorate is not required; the taxpayer is not notified of the start of the audit.	An on-site tax audit is carried out on the basis of a decision of the head (or his deputy) of the tax authority, the decision is brought to the attention of the taxpayer
Carried out within three months from the date of submission of the tax return, calculation or document	An on-site tax audit cannot last more than two months, with the right to extend up to four, and in exceptional cases - up to six months. It is not allowed to conduct more than two on-site tax audits in relation to one taxpayer during a calendar year, with the exception of cases specified by law.
If errors, contradictions, discrepancies or inconsistencies in information are discovered during a desk tax audit, the tax authority sends the taxpayer a request to provide explanations or make changes to the tax return within five days.	On the last day of an on-site tax audit, inspectors must provide the taxpayer with a certificate of the audit conducted, indicating its subject and timing
If the taxpayers’ explanations do not satisfy the requirements of the tax authorities, then an act and a decision on the results of the investigation may be drawn up. desk audit	The act on conducting an on-site tax audit and the decision on it is made in mandatory, even if no violations are found

How much does a tax audit cost?

Any tax audit is a test for the taxpayer, which often results in the collection of significant amounts of tax arrears, the accrual of penalties, and in some cases, fines. You can get an idea of ​​these amounts from the official data of the Federal Tax Service.

Every year Federal tax service prepares a report on the results of business control. In 2016, the efficiency of one on-site tax audit increased by 54% compared to last year and amounted to 13.7 million rubles. For comparison, in 2013 the amount was almost 2 times less - 7.1 million rubles. Tax authorities believe that a risk-based approach to conducting audits has a positive effect, because the number of on-site audits is decreasing and their effectiveness is increasing.

On-site tax audits have become more selective, but at the same time almost one hundred percent effective. In other words, if the tax inspectorate has decided to conduct an on-site tax audit on you, then you cannot do without additional assessments. The average amount of additional penalties of 13.7 million rubles, as well as the average temperature in the hospital, of course, does not give an idea of ​​​​what financial sanctions an on-site tax audit will result in for a particular taxpayer. However, you can assume its consequences for your business, and they are very serious.

It is easier to prevent an on-site tax audit than to deal with its consequences later. At the same time, the risks of conducting it are not secret; moreover, tax authorities strongly recommend that taxpayers conduct such self-diagnosis. Next, we will consider in detail the risk criteria for an on-site tax audit.

According to the report of the Federal Tax Service for 2014-2017, it is planned:

• increase the effectiveness of efforts to combat the use of tax evasion schemes , including the use of offshore companies and shell companies;
• improve quality control activities, based on conducting analytically developed spot checks in high-risk areas of activity;
• create a system of control over the use of cash register equipment and the completeness of revenue accounting, based on the transfer of data to the tax authorities in in electronic format(we wrote about this already started experiment in the article);
• increase the efficiency of collecting amounts accrued as a result of tax audits, taking a full range of measures, including bringing to subsidiary liability the heads (founders) of organizations that evade paying taxes (that is, for obligations legal entity, in particular, regarding taxes, it will soon be possible to forget);
• improve the quality and effectiveness of desk audits, etc.

Somehow, the presumption of good faith of the taxpayer, expressed in Article 3(7) of the Tax Code of the Russian Federation, does not look very convincing against the background of such efficiency of work (existing and planned) of the tax authorities: “All irremovable doubts, contradictions and ambiguities of acts of legislation on taxes and fees are interpreted in favor taxpayer." It seems that just as for doctors there are no healthy people, but only those who have not been thoroughly examined, so for the tax authorities there are no bona fide taxpayers, but only those who have not yet been examined.

Of course, not all taxpayers are of equal interest to the tax office. Still, the administrative resource of the Federal Tax Service is limited, and first of all, they will deal with large enterprises or very obvious violators of tax legislation. You can work well for many years without any problems with fiscals, for which you must carefully follow the rules of tax accounting (plus accounting - for organizations), document flow, etc.

How is a desk tax audit carried out?

A desk tax audit is carried out for the period and for the tax indicated in the submitted declaration. The tax inspectorate cannot make a decision on additional tax assessment, penalties or fines in relation to a tax or period that is not reflected in the audited declaration.

Data from the received declaration is entered into an automated information system tax authorities (AIS Tax), after which the benchmark indicators are reconciled. It is also checked whether the deadline for submitting the declaration has been missed, whether there are any contradictions, errors or inconsistencies in the data or grounds for requesting supporting documents. If everything is in order, then the desk tax audit ends there.

If the tax authorities have questions for you, they must request in writing to provide the necessary explanations or make corrections to the declaration. The request must be answered within five working days. This response could be filing an updated tax return (if you agree with the tax authorities’ comments) or a reasoned written explanation of your position.

Here it is necessary to take into account that if the inspectors do not agree with your arguments, then a report from a desk tax audit may be drawn up on the collection of arrears, the accrual of penalties and prosecution in the form of a fine. Within one month from the date of receipt of the act, the taxpayer can file an objection to it, which must be considered within 10 working days.

Based on the results of consideration of the audit data and objections to the act, the head of the tax inspectorate must make a decision on bringing or refusing to bring to justice. Tax officials are required to inform the taxpayer about the time and place of consideration of the materials of the desk audit in order to be able to participate in the process personally or through his representative.

A decision based on the camera's results that does not suit you can be appealed further - to a higher tax authority and to court.

How is an on-site tax audit carried out?

An on-site tax audit is a much more complex, lengthy and negative event for the taxpayer than a desk audit. The on-site inspection begins from the day the decision is made to conduct it, which the inspectors must present to you along with their official identification.

To conduct an inspection, you must provide inspectors with premises on your territory. If this is not possible, for example, because the LLC is registered at a home address or they are checking an individual entrepreneur who does not have an office, then an on-site tax audit will be carried out on the territory of the tax authority. In this case, the problem arises of transferring many of your documents to the tax office, so sometimes inspectors agree to conduct the audit in a temporarily rented neighboring office.

During an on-site tax audit, tax officials not only study documents, but also interview the taxpayer and his employees. Inspectors must have access to all documents related to the calculation and payment of taxes, including their originals. It is possible to carry out other tax control measures, such as:

• seizure of documents and objects;
• questioning of witnesses;
• appointment of examination;
• inspection;
• property inventory;
• involvement of a specialist, translator.

The period for conducting an on-site tax audit should not exceed two months, and for a branch or representative office - one month. The two-month period can be extended to four or even six months. In addition, the inspection may be suspended for the reasons specified in paragraph 9 of Article 89 of the Tax Code of the Russian Federation for a period of up to six months. For the period of suspension on-site inspection the activities of the controllers are terminated, and the original documents are returned to the taxpayer (unless they were obtained as a result of seizure).

The on-site tax audit ends with the preparation of a certificate, which records the subject of the audit and the timing of its implementation. The certificate only records the completion date of the on-site tax audit, and its results are reflected in the report.

Unlike a desk inspection, during an on-site inspection a report must be drawn up, even if no violations were found. An on-site tax audit report is drawn up within two months after the certificate of completion. The report must be delivered to the taxpayer personally (or his representative), and if he avoids receiving it, the report is sent by mail and is considered delivered on the sixth day from the date of sending registered letter. The procedure for filing objections to an on-site inspection report, making a decision and appealing is the same as for a desk inspection.

If you want to understand in detail how an on-site tax audit takes place from the point of view of tax officers fulfilling their job responsibilities, then we recommend that you read the letter of the Federal Tax Service dated July 25, 2013 N AS-4-2/13622 “On recommendations for conducting on-site tax audits.”

Risk criteria for conducting an on-site tax audit

On-site tax audits are carried out according to a plan that is internal document Federal Tax Service. Unlike, which is published on the website of the Prosecutor General’s Office, it is impossible to find such information in the public domain. To select taxpayers included in the plan of on-site tax audits, a special Concept was created, approved by Order of the Federal Tax Service No. MM-3-06/333@ dated May 30, 2007.

Every taxpayer must understand that the transparency of his activities, the completeness of calculation and payment of taxes to the budget depends on the possibility of not including on-site tax audits in the plan.”(From the Concept of the planning system for on-site tax audits)

The appendix to this document contains 12 main criteria recommended for taxpayers to self-assessment risks of conducting on-site tax audits:

1. The tax burden of the taxpayer is below its average level by type economic activity or in a specific industry. as the ratio of the amount of taxes paid and the turnover (revenue) of the taxpayer.
2. At the tax office or financial statements losses are reflected for two or more years.
3. workers below the average level for the type of economic activity in the constituent entity of the Russian Federation. Such official data can be found on the Rosstat website.
4. Repeatedly approaching the maximum value of indicators that grant taxpayers the right to apply special tax regimes. This refers to such indicators as: approaching the maximum level of income on the simplified tax system (in 2017 - 150 million rubles); square trading floor in 150 sq. m for UTII; number of employees on special regime (100 people for the simplified tax system and UTII or 15 people for the PSN), etc.
5. Reflection individual entrepreneur the amount of expenses that is as close as possible to the amount of his income , received for the calendar year. This risk criterion applies to IP on common system taxation. Risky expenses are considered to be 83% or more of income.
6. The outpacing growth rate of expenses over the growth rate of income from the sale of goods (works, services) - for organizations on OSNO.
7. The share of deductions from the amount of accrued tax exceeds 89% for a period of 12 months.
8. Failure by the taxpayer to provide explanations to the notification of the tax authority about the identification of discrepancies in performance indicators. As you can see, it is risky not to respond to requests from the tax inspectorate based on the results of a desk audit of declarations.
9. Construction of financial and economic activities based on concluding agreements with counterparties-resellers or intermediaries without reasonable economic or other reasons (business purpose). Under business purpose it is understood that any activity of the taxpayer must be aimed at generating profit.
10. Repeated, more than two times, deletion and registration with the tax authorities of the organization in connection with a change legal address(the so-called migration between tax inspectorates).
11. Significant ( 10% or more) deviation of the level of profitability according to accounting data from the average level of profitability for a given field of activity according to statistics.
12. Conducting financial and economic activities with high tax risk. Suspicious, from the point of view of the tax authorities, are relations with partners -. The risk criterion, among other things, is the absence of: personal contacts of management or authorized officials when discussing supply conditions and signing contracts; information about the actual location of the counterparty and its premises; documentary confirmation of the authority of the head of the counterparty company or his representative; information about state registration counterparty in the Unified State Register of Legal Entities, etc.

Summary of tax audits

Tax audits are an integral part of conducting entrepreneurial activity, and as a taxpayer, you will always be under the control of the tax authorities. Despite the fact that inspections, especially on-site inspections, can have serious adverse consequences for you, there is an opportunity to significantly reduce their risk:

• and, if possible, submit tax and accounting (for organizations) reports without errors.
• IN in full and in required deadlines pay taxes and advance payments.
• Don't avoid communicating with tax authorities, if they already have complaints against you, you need to give your explanations as quickly as possible. Unconstructive behavior would be ignoring correspondence emanating from the Federal Tax Service or attempting to evade the delivery of acts or decisions. Letters from the Federal Tax Service are considered served on the sixth day after they were sent, so your arguments that you did not receive the correspondence are unlikely to be accepted.
• Maintain and store all documents related to business activities, especially those that support expenses.
• If you are not an accounting specialist, then take care to obtain.
• Assess your activities in terms of the risk criteria specified in the Concept.
• Observe.
• In case of risks of serious amounts of additional assessments during tax audits, we recommend contacting specialists - tax lawyers and consultants, outsourcers of quality accounting services.