The concept of planning on-site inspections and criteria for self-assessment of risks for taxpayers. Development of criteria for self-assessment of risks for taxpayers as a measure to improve tax discipline and taxpayer literacy

(as amended by Orders of the Federal Tax Service of the Russian Federation
dated 10/14/2008 N MM-3-2/467@,
dated 09/22/2010 N ММВ-7-2/461@,
dated 04/08/2011 N ММВ-7-2/258@,
dated 05/10/2012 N ММВ-7-2/297@)

In order to create unified system planning on-site tax audits, increasing tax discipline and taxpayer literacy, as well as improving the organization of work of tax authorities in the exercise of powers in relations regulated by the legislation on taxes and fees granted Tax Code Russian Federation, I order:
1. Approve the Concept of the planning system for on-site tax audits in accordance with this Order.
2. Approve Public Criteria self-assessment risks for taxpayers, used by tax authorities in the process of selecting objects for conducting on-site tax audits (hereinafter referred to as the Criteria), in accordance with this Order.
3. Approve the values of Criterion 1 in accordance with this Order.
4. Approve the values of Criterion 11 in accordance with this Order.
5. Approve the recommended form of the Explanatory Note to the updated tax return(s) submitted in connection with the identification of facts of financial economic activity with high tax risk, in accordance with this Order.
6. To the head (acting head) of the Analytical Department annually determine industry averages by May 5, characterizing the financial and economic activities of taxpayers, to clarify the meaning of Criteria No. 1 and 11 and posted on the official website of the Federal Tax Service of Russia
7. The head (acting head) of the Control Department together with the heads (acting heads) of the Taxation Department, Legal Department and the Pre-trial Audit Department based on the results test work taking into account pre-trial settlement disputes with taxpayers and the emerging arbitration practice, conduct regular analysis of identified methods of conducting financial and economic activities with a high tax risk, used by taxpayers
8. The head (acting head) of the Informatization Department should place this Order and its annexes on the official Internet site of the Federal Tax Service of Russia in the “Tax Control” section, subsection “Tax Audits”.
9. The head (acting head) of the Control Department ensures that information on methods of conducting financial and economic activities with a high tax risk is updated on the official website of the Federal Tax Service of Russia.
10. The departments of the Federal Tax Service for the constituent entities of the Russian Federation will bring this Order to lower tax authorities and organize work to familiarize taxpayers with the provisions of this Order and its annexes.
11. Control over the implementation of this Order shall be entrusted to the deputy head of the Federal Tax Service, who oversees the activities of the Control Department.

Supervisor
Federal Tax Service
M.P.MOKRETSOV

ANNEX 1
to the Order of the Federal Tax Service of Russia
dated 05/30/2007 N MM-3-06/333@

The concept of a planning system for on-site tax audits

(as amended by Orders of the Federal Tax Service of the Russian Federation dated October 14, 2008 N MM-3-2/467@, dated May 10, 2012 N ММВ-7-2/297@)

Introduction

The President of the Russian Federation determined that state tax policy should be formed based on the need to stimulate positive structural changes in the economy, consistent reduction of the total tax burden, qualitative improvement tax administration.
Everything carried out by the state last years easing the tax burden by reducing tax rates, the abolition of certain taxes and the removal of unjustified restrictions creates optimal conditions for doing business and fulfilling tax obligations.
High-quality tax administration is one of the conditions for effective functioning tax system and the economy of the state.
Positive development of the main components tax policy state, which is to reduce the total tax burden and improve tax administration, is inextricably linked with tax control, the purpose of which is to ensure timely and complete receipt of taxes and other mandatory payments to the budget, including through achieving high level tax discipline and taxpayer literacy.
The main and most effective form tax control are on-site tax audits. As a result of conducting on-site tax audits, tax authorities must simultaneously solve several problems, the most important of which are:
identification and suppression of violations of legislation on taxes and fees;
warning tax offenses.
At the same time, on-site tax audits must meet the requirements of unconditionally ensuring the legitimate interests of the state and the rights of taxpayers, increasing their protection from unlawful demands of tax authorities and creating the most comfortable conditions for the taxpayer for calculating and paying taxes.
In order to effectively solve all these problems, this Concept for the planning system for on-site tax audits (hereinafter referred to as the Concept) has been prepared, providing new approach to build a system for selecting objects for conducting on-site tax audits.
According to the Concept, planning on-site tax audits is an open process built on the selection of taxpayers to conduct on-site tax audits based on criteria for the risk of committing a tax offense, including publicly available ones. Previously, planning on-site tax audits was a purely internal confidential procedure of the tax authorities.
In order to ensure a systematic approach to the selection of objects for conducting on-site tax audits, the Concept defines an algorithm for such selection. The selection is based on a qualitative and comprehensive analysis of all information available to the tax authorities (including from external sources), and on its basis the determination of “risk zones” for committing tax offenses.
Thus, in this Concept, the planning of on-site tax audits is interconnected with the formation and development among taxpayers of a correct understanding of the legislation on taxes and fees, the conviction that its violation is inadmissible and the need for strict compliance with the laws.

1. Objectives of the Concept development

This Concept has been developed for the purposes of:
1) creating a unified system for planning on-site tax audits;
2) increasing tax discipline and taxpayer literacy;
3) ensuring the growth of state revenues by increasing the number of taxpayers, voluntarily and in in full fulfilling tax obligations;
4) reducing the number of taxpayers operating in the “shadow” sector of the economy;
5) informing taxpayers about the main selection criteria for conducting on-site tax audits.

2. Basic principles of planning

The construction of a unified, open and understandable system for planning on-site tax audits for taxpayers and tax authorities is based on certain principles. These include:
1. Most favored nation treatment for conscientious taxpayers.
2. Timely response to signs of possible tax violations.
3. The inevitability of punishment for taxpayers in the event of violations of the legislation on taxes and fees.
4. Validity of the choice of objects of inspection.
In accordance with the new approach to organizing the planning system, the selection of objects for conducting on-site tax audits has been changed. The basis of this system is a comprehensive analysis of all information available to the tax authority at each stage of planning and preparation of an on-site tax audit.
At the same time, the taxpayer can use his right to independently assess risks and evaluate the advantage of independently identifying and correcting errors made when calculating taxes.
Each taxpayer must understand that the possibility of not including on-site tax audits in the plan depends on the transparency of its activities, the completeness of calculation and payment of taxes to the budget.
Thus, in accordance with this Concept, planning of on-site tax audits is carried out on the basis of the principle of bilateral responsibility of taxpayers and tax authorities, in compliance with which the former strive to fulfill their tax obligations, and the latter - to a reasonable selection of taxpayers for conducting on-site tax audits.

3. Structure for selecting taxpayers to conduct on-site tax audits

A justified selection of objects for conducting on-site tax audits is impossible without a comprehensive analysis of all information received by the tax authorities from internal and external sources.
To information from internal sources refers to information about taxpayers obtained by tax authorities independently in the process of performing their functions assigned to the tax service.
Information from external sources includes information about taxpayers received by tax authorities in accordance with current legislation or on the basis of agreements for the exchange of information with regulatory and law enforcement authorities, state authorities and local governments, as well as other information, including publicly available.
Conducted for the purpose of selecting taxpayers for on-site tax audits, the analysis of financial and economic indicators of their activities contains several levels, including:
analysis of the amounts calculated tax payments and their dynamics, which makes it possible to identify taxpayers whose tax payments are decreasing;
analysis of the amounts of paid tax payments and their dynamics, carried out for each type of tax (collection) in order to control the completeness and timeliness of the transfer of tax payments;
analysis of tax and (or) financial statements taxpayers, allowing to determine significant deviations in the indicators of financial and economic activity of the current period from similar indicators for previous periods or deviations from the average statistical reporting indicators of similar business entities for a certain period of time, as well as to identify contradictions between the information contained in the submitted documents and (or) inconsistencies in the information available tax authority;
analysis of factors and reasons influencing the formation tax base.
If an object is selected for conducting an on-site tax audit, the tax authority determines the feasibility of conducting on-site tax audits of counterparties and (or) affiliates of the taxpayer being inspected.
In accordance with the main goals and principles of this Concept, the selection of objects for conducting on-site tax audits is based on targeted selection, a thorough and constantly carried out comprehensive analysis of all information available to the tax authorities about each object, regardless of its form of ownership and the amount of tax obligations. When planning, all significant aspects of both an individual transaction and the activities of the taxpayer as a whole are subject to analysis.
Priority for inclusion in the plan of on-site tax audits are those taxpayers in respect of whom the tax authority has information about their participation in tax evasion schemes or schemes to minimize tax liabilities, and (or) the results of the analysis of the financial and economic activities of the taxpayer indicate expected tax offenses.

4. Criteria for self-assessment of risks for taxpayers

This Concept provides for the taxpayer to conduct an independent risk assessment based on the results of its financial and economic activities according to the criteria given below.
Publicly available criteria for self-assessment of risks for taxpayers, used by tax authorities in the process of selecting objects for conducting on-site tax audits, may be:
1. The tax burden this taxpayer is below its average level for business entities in a specific industry (type economic activity).
2. Reflection in accounting or tax reporting of losses over several tax periods.
3. Reflection of significant amounts in tax reporting tax deductions for a certain period.
4. The growth rate of expenses exceeds the growth rate of income from the sale of goods (works, services).
5. Payment of the average monthly wages per employee below the average level for the type of economic activity in the constituent entity of the Russian Federation.
6. Repeatedly approaching the maximum value of the indicators established by the Tax Code of the Russian Federation that grant taxpayers the right to apply special tax regimes.
7. Reflection individual entrepreneur the amount of expenses that is as close as possible to the amount of his income received during the calendar year.
8. Construction of financial and economic activities based on concluding agreements with counterparties-resellers or intermediaries (“chains of counterparties”) without reasonable economic or other reasons ( business purpose).

10. Repeated deregistration and registration with the tax authorities of the taxpayer in connection with a change in location (“migration” between tax authorities).
11. Significant deviation of the level of profitability according to accounting data from the level of profitability for a given field of activity according to statistics.
12. Conducting financial and economic activities with high tax risk.
When assessing the above indicators, the tax authority in mandatory analyzes the possibility of extraction or the presence of unfounded tax benefit, including under the circumstances specified in the Resolution of the Plenum of the Supreme Arbitration Court Russian Federation dated October 12, 2006 N 53.
Systematic self-assessment of risks based on the results of its financial and economic activities will allow the taxpayer to timely assess tax risks and clarify your tax obligations.

5. Results of the Concept implementation

This Concept defines the main priorities, principles and directions for implementing a unified approach to planning on-site tax audits.
The proposed planning system will allow:
1) for taxpayers - to minimize the likelihood that an exit tax audit V this year will affect the law-abiding taxpayer who has fully fulfilled his obligations to the budget;
2) for tax authorities - to identify the most likely “risk areas” (violations of legislation on taxes and fees), to respond in a timely manner to the possible commission of tax offenses and to determine the necessary tax control measures.
The principles laid down in this Concept will make it possible to implement:
1. Formation of a unified approach to planning on-site tax audits.
2. Stimulating taxpayers in terms of compliance with legislation on taxes and fees.
3. Increasing tax literacy and taxpayer discipline.

Appendix No. 2
to the Order of the Federal Tax Service of Russia
dated 05/30/2007 N MM-3-06/333@

Publicly available criteria for self-assessment of risks for taxpayers, used by tax authorities in the process of selecting objects for conducting on-site tax audits

(as amended by Orders of the Federal Tax Service of the Russian Federation dated October 14, 2008 N MM-3-2/467@, dated 09/22/2010 N ММВ-7-2/461@, dated 05/10/2012 N ММВ-7-2/297@)

1. The tax burden of a given taxpayer is below its average level for business entities in a specific industry (type of economic activity)

The calculation of the tax burden, starting from 2006, for the main types of economic activity is given in Order of the Federal Tax Service of Russia dated May 30, 2007 N MM-3-06/333@.
The tax burden is calculated as the ratio of the amount of taxes paid according to the reporting of tax authorities and the turnover (revenue) of organizations according to the data Federal service state statistics (Rosstat).

2. Reflection of losses in accounting or tax reporting over several tax periods

The organization carries out financial and economic activities at a loss for 2 or more calendar years.
If an organization receives a loss based on the results of financial and economic activities for 2008, the tax authority may not take into account this calendar year among the 2 years when the activity was carried out at a loss, provided that the taxpayer received losses for objective reasons, about which the tax authority there is relevant information and supporting documents provided by the taxpayer.

3. Reflection in tax reporting of significant amounts of tax deductions for a certain period

The share of deductions for value added tax from the amount of tax accrued from the tax base is equal to or exceeds 89% for a period of 12 months.

4. Outpacing growth rate of expenses over the growth rate of income from sales of goods (works, services)

For corporate income tax.
The discrepancy between the growth rate of expenses compared to the growth rate of income according to tax reporting data and the growth rate of expenses compared to the growth rate of income reflected in financial statements.

5. Payment of average monthly wages per employee below the average level for the type of economic activity in the constituent entity of the Russian Federation

Information on statistical indicators of the average wage level by type of economic activity in a city, district or in a whole subject of the Russian Federation can be obtained from the following sources:

Official Internet sites of territorial bodies of the Federal State Statistics Service (Rosstat). Information about the addresses of Internet sites of territorial bodies of the Federal State Statistics Service (Rosstat) is located on the official Internet site of the Federal State Statistics Service (Rosstat) gks.ru.;
Collections of economic and statistical materials published by territorial bodies of the Federal State Statistics Service (Rosstat) (statistical collection, bulletin, etc.);
Upon request to the territorial body of the Federal State Statistics Service (Rosstat) or the tax authority in the corresponding constituent entity of the Russian Federation (inspectorate, department of the Federal Tax Service of Russia for the constituent entity of the Russian Federation);
Official Internet sites of the departments of the Federal Tax Service of Russia for the constituent entities of the Russian Federation after posting the relevant statistical indicators on them.
Information about the addresses of Internet sites of the departments of the Federal Tax Service of Russia for the constituent entities of the Russian Federation is located on the official Internet site of the Federal Tax Service of Russia nalog.ru.

When selecting objects for conducting on-site tax audits, the tax authority also takes into account information received during the consideration of complaints and applications from citizens, legal entities and individual entrepreneurs, law enforcement and other regulatory authorities, about the payment by the taxpayer of unaccounted wages (“in envelopes”), failure to register ( registration in violation of the established procedure) labor relations and other similar information
(as amended by Order of the Federal Tax Service of the Russian Federation dated May 10, 2012 N ММВ-7-2/297@)

6. Repeatedly approaching the maximum value of the indicators established by the Tax Code of the Russian Federation that grant taxpayers the right to apply special tax regimes

In terms of special tax regimes, the approach (less than 5%) to the maximum value of the indicators established by the Tax Code of the Russian Federation that affect the calculation of tax for taxpayers applying special tax regimes is taken into account (2 or more times during calendar year).
Regarding the single agricultural tax.
Approximation to the limit value established by Article 346.3 of the Tax Code of the Russian Federation of the indicator necessary for applying the taxation system for agricultural producers:
– the share of income from the sale of manufactured agricultural products, including primary processed products made from agricultural raw materials of own production, in the total income from the sale of goods (works, services), determined based on the results tax period, is at least 70 percent.
Regarding the simplified taxation system.
Repeatedly approaching the limit values established by Articles 346.12 and 346.13 of the Tax Code of the Russian Federation of indicators necessary for applying the simplified taxation system:
– the share of participation of other organizations is no more than 25 percent;
– the average number of employees for the tax (reporting) period, determined in the manner established federal body the executive branch authorized in the field of statistics is no more than 100 people;
– residual value of fixed assets and intangible assets, determined in accordance with the legislation of the Russian Federation on accounting, is no more than 100 million rubles;
– size limit income determined based on the results of the reporting (tax) period in accordance with Article 346.15 and subparagraphs 1 and 3 of paragraph 1 of Article 346.25 of the Tax Code of the Russian Federation is no more than 60 million rubles.
(as amended by Order of the Federal Tax Service of the Russian Federation dated September 22, 2010 N ММВ-7-2/461@)
Regarding the single tax on imputed income.
Repeatedly approaching the limit values established by Article 346.26 of the Tax Code of the Russian Federation of indicators necessary for applying the taxation system in the form of a single tax on imputed income:
- square trading floor store or pavilion for each retail trade facility is no more than 150 sq. meters;
– the area of the visitor service hall for each catering facility that has a visitor service hall is no more than 150 square meters. meters;
– the number of cars available under the right of ownership or other right (use, possession and (or) disposal) Vehicle, intended for the provision of motor transport services, is no more than 20 units;
– total area sleeping quarters in each facility used to provide temporary accommodation and accommodation services, no more than 500 square meters. meters.

7. Reflection by an individual entrepreneur of the amount of expenses as close as possible to the amount of his income received for the calendar year

For income tax individuals.
The share of professional tax deductions provided for in Article 221 of the Tax Code of the Russian Federation, declared in tax returns of individuals registered in the manner established by current legislation and carrying out entrepreneurial activity without education legal entity, V total amount their income exceeds 83 percent.

8. Construction of financial and economic activities based on concluding agreements with counterparties-resellers or intermediaries (“chains of counterparties”) without reasonable economic or other reasons (business purpose)

Circumstances indicating that the taxpayer has received an unjustified tax benefit, specified in the Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation.

9. Failure by the taxpayer to provide explanations to the notification of the tax authority about the identification of discrepancies in performance indicators, and (or) failure to provide the tax authority with the requested documents, and (or) the availability of information about their destruction, damage, etc.

Absence, without objective reasons, of explanations from the taxpayer regarding errors identified during a desk tax audit in the tax return (calculation) and (or) contradictions between the information contained in the submitted documents, or identified inconsistencies between the information provided by the taxpayer and the information contained in the documents held by the tax authority authority, and received by it during tax control, if, for the purposes provided for in paragraph 3 of Article 88 of the Tax Code of the Russian Federation, the taxpayer is summoned to the tax authority on the basis of a written Notification of summoning the taxpayer (payer of the fee, tax agent), provided for in clause 4 clause 1 of Article 31 of the Tax Code of the Russian Federation, which contains the requirement to provide the necessary explanations within five days or make appropriate corrections to fixed time.
Failure to provide in violation of paragraphs. 8 clause 1 of article 23 of the Tax Code of the Russian Federation, clause 1 of article 17 Federal Law dated November 21, 1996 N 129-FZ “On Accounting” (taking into account changes and additions) the safety of accounting and tax accounting and other documents necessary for the calculation and payment of taxes, including documents confirming receipt of income, expenses (for organizations and individual entrepreneurs), and payment (withholding) of taxes, as well as their restoration in case of loss as a result of force majeure circumstances (fire, flood, flood, damage, etc.).
(as amended by Order of the Federal Tax Service of the Russian Federation dated May 10, 2012 N ММВ-7-2/297@)

10. Repeated deregistration and registration with the tax authorities of the taxpayer in connection with a change in location (“migration” between tax authorities)

Two or more cases since state registration legal entity, submission during an on-site tax audit to the registration authority of an Application for state registration of changes made to the constituent documents of the legal entity in terms of changes to information about the address (location) of the legal entity, if these changes entail the need to change the place of registration at the location of the given taxpayer-organization.

11. Significant deviation of the level of profitability according to accounting data from the level of profitability for a given field of activity according to statistics

The calculation of profitability of sales and assets, starting from 2006, for the main types of economic activity is given in Order of the Federal Tax Service of Russia dated May 30, 2007 N MM-3-06/333@.
Regarding corporate income tax:
Deviation (downwards) of profitability according to the taxpayer’s accounting data from the industry average profitability indicator for a similar type of activity according to statistics by 10% or more.

12. Conducting financial and economic activities with high tax risk

Based on the results of the control work, the Federal Tax Service of Russia, taking into account the pre-trial settlement of disputes with taxpayers and established arbitration practice, determines the most common methods of conducting financial and economic activities with a high tax risk, aimed at obtaining unjustified tax benefits.

Information on methods of conducting financial and economic activities with a high tax risk is posted on the official website of the Federal Tax Service of Russia nalog.ru in the section “Publicly available criteria for self-assessment of risks.”

When assessing tax risks that may be associated with the nature of relationships with certain counterparties, the taxpayer is recommended to examine following signs:

lack of personal contacts of management (authorized officials) the supplier company and the management (authorized officials) of the buyer company when discussing the terms of delivery, as well as when signing contracts;
lack of documentary evidence of the authority of the head of the counterparty company, copies of his identity document;
lack of documentary evidence of the authority of the counterparty's representative, copies of his identity document;
lack of information about the actual location of the counterparty, as well as the location of warehouse and/or production and/or retail space;
lack of information about the method of obtaining information about the counterparty (no advertising in the media, no recommendations from partners or other persons, no website of the counterparty, etc.). Moreover, the negativity of this attribute is aggravated by the presence of available information (for example, in the media, outdoor advertising, Internet sites, etc.) about other market participants (including manufacturers) of identical (similar) goods (works, services), including number of those offering their goods (works, services) at lower prices;
lack of information about the state registration of the counterparty in the Unified State Register of Legal Entities (public access, official website of the Federal Tax Service of Russia www.nalog.ru).

The presence of such signs indicates a high degree of risk of classifying such a counterparty by the tax authorities as problematic (or “fly-by-night”), and transactions made with such a counterparty are questionable.

The simultaneous presence of the following circumstances further increases such risks:

a counterparty having the above characteristics acts as an intermediary;
the presence in contracts of conditions different from existing rules(customs) of business transactions (for example, long deferred payments, delivery of large quantities of goods without advance payment or guarantee of payment, incomparable with the consequences of violation of contracts by the parties with penalties, settlements through third parties, settlements with bills, etc.);
absence of obvious evidence (for example, copies of documents confirming that the counterparty has production facilities, necessary licenses, qualified personnel, property, etc.) of the possibility of the counterparty actually fulfilling the terms of the agreement, as well as the existence of reasonable doubts about the possibility of the counterparty actually fulfilling the terms of the agreement, taking into account the time required for delivery or production of goods, performance of work or provision of services;
acquisition through intermediaries of goods, the production and procurement of which are traditionally carried out by individuals who are not entrepreneurs (agricultural products, secondary raw materials (including scrap metal), craft products, etc.);
absence of real actions by the payer (or his counterparty) to collect the debt. An increase in the debt of the payer (or its counterparty) against the backdrop of continued delivery of large quantities of goods or significant volumes of work (services) to the debtor;
issuance, purchase/sale by counterparties of bills of exchange, the liquidity of which is not obvious or has not been investigated, as well as issuance/receipt of loans without collateral. At the same time, the negativity of this attribute is aggravated by the absence of conditions on interest on debt obligations of any type, as well as the repayment terms of these debt obligations for more than three years;
a significant share of expenses for transactions with “problem” counterparties in the total amount of taxpayer expenses, while the absence economic justification the feasibility of such a transaction while there is no positive economic effect from its implementation, etc.

Accordingly, the more of the above signs are simultaneously present in the taxpayer’s relationships with counterparties, the higher the degree of his tax risks.

Taxpayers who, according to their own assessment, have high risks under this paragraph of the Criteria and who wish to reduce or completely eliminate these risks are recommended to:

exclude questionable transactions when calculating tax liabilities for the corresponding period;
notify the tax authorities about the measures they have taken to reduce these risks (clarification of tax obligations), in order to be able to timely take into account the adjusted tax obligations of these taxpayers when selecting objects for on-site tax audits.

Notification is made by submitting to the tax authority at the location of the organization (or at the place of registration as the largest taxpayer), specified tax returns on taxes for those periods in which activities with a high tax risk were carried out.

To identify the purpose of filing this updated declaration (reduction/elimination of risks under paragraph 12 of the Criteria), taxpayers are invited to submit simultaneously with the updated declaration Explanatory note in the form recommended by the Federal Tax Service of Russia (to Order No. MM-3-06/333@ dated May 30, 2007) (hereinafter referred to as the Explanatory Note).

In a similar manner, the taxpayer can declare updated tax liabilities arising as a result of taking measures to reduce tax risks when carrying out financial and economic activities using methods aimed at obtaining unjustified tax benefits, but not presented on the website.
The tax authority, which has received the updated tax returns, as well as the Explanatory Note submitted with them, conducts a desk tax audit in accordance with Art. 88 of the Tax Code of the Russian Federation. When conducting desk tax audits of the specified updated declarations with the Explanatory Note submitted to them additional documents are not requested from the taxpayer.

The fact that a taxpayer has filed an updated declaration in order to reduce (eliminate) risks under paragraph 12 of the Criteria is taken into account by the tax authorities in the process of selecting objects for conducting on-site tax audits (or adjusting already approved plans on-site tax audits) in combination with other Criteria.
If the tax authority has information about the conduct of activities with signs of violations tax legislation, in relation to a taxpayer who has declared the measures he has taken to reduce risks under paragraph 12 of the Criteria, the decision to schedule an on-site tax audit is made only after prior approval from the Federal Tax Service of Russia.

Appendix No. 3

Tax burden by type of economic activity (updated taking into account data for 2018)

Appendix No. 4

Profitability of goods sold, products, works, services and return on assets of organizations by type of economic activity (updated taking into account data for 2018)

Appendix No. 5

Explanatory note to the updated tax return(s)

Methods of conducting financial and economic activities with high tax risk

1. General issues of obtaining unjustified tax benefits using shell companies.

The use of fly-by-night companies in business activities is one of the most common ways of obtaining unjustified tax benefits. Conceptually, the essence of the scheme boils down to the inclusion in the chain of economic relations of persons who do not fulfill their tax obligations. There are two main directions for obtaining unjustified tax benefits using shell companies:

1.1. Using shell companies to create fictitious expenses and receive deductions for indirect taxes without corresponding movement of goods (works, services). IN in this case an organization (wishing to receive an unjustified tax benefit) enters into business agreements with a person who does not fulfill its tax obligations, and the activities of a fly-by-night company, as a rule, are directly or indirectly controlled by the recipient of an unjustified tax benefit, transfers to him the amount specified in the agreement (including the amount indirect taxes). On the part of the counterparty, the terms of the contract are not actually fulfilled, only the necessary ones are presented source documents, confirming the completion of transactions. That is, the formal requirements for documentary evidence of expenses incurred and the deduction of indirect taxes are met.

1.2. The use of fly-by-night companies to increase the added value of goods and reduce the tax burden on production units. This scheme for building economic relations is typical for the sale of goods that have a low cost. The manufacturer (importer) sells products at a price close to cost to a person who does not fulfill his tax obligations. Next, the fly-by-night company sells the same product with a significant markup to the person who sells it to end consumers. In the situation under consideration, the main tax burden falls on the fly-by-night company, while the manufacturer and the final seller have a minimal tax burden.

In the described case, the recipient of an unjustified tax benefit may be, depending on the actual circumstances economic conditions, both the manufacturer and the final seller.

A typical method of tax evasion using shell companies

Used by both sellers and buyers of goods

A typical method of organizing financial and economic activities for the purpose of tax evasion when selling goods

Attention real estate agencies and investors, insurance companies.

The use of schemes for obtaining unjustified tax benefits has a negative effect both on the volume of budget revenues and has a number of other socially negative consequences. The established practice of selling real estate and the schemes used to transfer ownership are aimed, on the one hand, at obtaining unjustified tax benefits, and on the other, at infringing the rights of consumers - individuals, buyers of real estate.

Group – a set of persons operating in the real estate market, which includes a real estate agency, as well as interdependent organizations, a number of which are fly-by-night companies;
The real estate agency is one of the main production divisions of the group; it can act as an investor, issuer of securities used for settlements when purchasing real estate;
Dependent organizations are persons who are formally investors in construction or issuers of bills of exchange, who, as a rule, do not fulfill their tax obligations.

One of the most common schemes for selling real estate is as follows: persons wishing to purchase an apartment contact a real estate agency and enter into an investment agreement for the construction of housing. Settlements under the agreement are carried out with bills of exchange purchased from organizations dependent on the real estate agency, or investment agreements are concluded with companies dependent on the real estate agency, and payment is made with bills of exchange from the real estate agency. Bill settlements, in this case, are not subject to reasonable economic sense, apartment buyers, when contacting a real estate agency, initially have no intention of purchasing any securities, their acquisition is connected exclusively with payments for apartments and is imposed by a real estate agency. The fact that the tax obligations of persons interdependent in relation to the real estate agency are not fulfilled in full (most often these organizations are fly-by-night companies) allows the group as a whole to illegally minimize its tax obligations.

Using the above scheme sharply increases the risk of not receiving property.

The above scheme for obtaining tax benefits in real estate transactions is not the only one that is associated with increased tax risks. A very common scheme is compulsory insurance investment risks. In this case, the cost of the apartment is divided into two parts, the first is the cost of the investment contribution, the second is the amount of the insurance premium. A person wishing to purchase an apartment is forced to insure investment risks. At the same time, the risk of third parties is insured - the risk of the real estate agency. Offensive insured event in such a situation it is initially impossible. The investment component in contracts for the purchase of apartments, as a rule, is close to the cost of the apartment, and is economically unjustified insurance premium is not included in the income tax base of a real estate agency, that is, the real estate agency underestimates the cost of apartments for tax purposes by the amount of the insurance premium. Organizations providing insurance have a number of signs of dishonesty, which in a systematic relationship with the procedure for selling apartments allows us to conclude that the activities of the insurance organization are carried out in the interests of the real estate agency. For consumers, the negative effect of using such a scheme appears upon termination investment agreement, in this case, reimbursement of the insurance premium is practically impossible.

Schemes for obtaining unjustified tax benefits with the involvement of unscrupulous insurance organizations are actively used not only in the sale of real estate (rent, leasing).

A typical method of obtaining an unjustified tax benefit when selling real estate using an insurance company

Attention manufacturers of alcoholic and alcohol-containing products.

Schemes for obtaining unjustified tax benefits by organizations engaged in licensed activities, in particular the production of alcohol and alcohol-containing products, have certain specifics.

Persons participating in the scheme are:

Taxpayer is an organization that has the necessary licenses and technological equipment, engaged in the production of ethyl alcohol, alcoholic and alcohol-containing products;

Supplier – an organization that supplies alcohol-containing products to the taxpayer.

The specificity of these schemes is associated with a number of technological features of the production of alcoholic beverages (vodka). According to the current provisions of regulatory legal acts, both ethyl alcohol and alcohol-containing products - brew distillates, alcoholized infusions, etc. can be involved in its production. In the case of the production of alcoholic products (vodka) from ethyl alcohol, the excise tax burden is significantly higher than in the production of the same products from beer distillates, alcoholized infusions or other alcohol-containing products. This fact is associated with the difference in the amount of excise tax subject to deduction by the manufacturer on purchased products (for alcohol-containing raw materials, a deduction is applied at the excise tax rate of 173.5 rubles, for alcohol - 25.15 rubles).

When applying the scheme, one or a number of organizations located in the supply chain of alcohol-containing products do not fulfill their tax obligations.

An essential feature of the application of a scheme for illegal reimbursement of excise tax amounts from the budget is the absence of real business transactions for the taxpayer’s acquisition of alcohol-containing products used in accordance with the documents submitted by the organization as the basic raw material in the production of alcoholic products.

At the same time, supplies of alcohol-containing products are reflected only in formally executed shipping documents.

Evidence of the application of the scheme is also the absence of alcohol-containing products from the supplier (manufacturer) technical base for the production of the recorded volume products sold(there is no necessary technological equipment, communications, qualified personnel, raw materials for production). Cash flows in such cases, as a rule, do not correspond stipulated by the treaties business transactions (in particular, payment is made to the accounts of third parties not related to the supply or production of alcohol-containing products). The reporting indicators of the scheme participants do not correspond to the real indicators of financial and economic activity.

Thus, the identification of these signs in their systemic relationship indicates the use of a scheme, the purpose of which is to obtain an unjustified tax benefit.

A typical method for minimizing excise taxes by alcohol producers

Excise tax rate: Ethyl alcohol – 25.15 rubles, Alcohol and alcohol-containing products – 173.5 rubles.

When producing vodka from ethyl alcohol, the excise tax on a 0.5 liter bottle will be 34.7 rubles, the deduction for alcohol should be 5.03 rubles. But in the production of vodka from alcoholized infusions, where the share of ethyl alcohol is only 2.7%, and the share of alcoholized infusions is 37.3% of the volume of production, deductions for alcohol-containing raw materials will amount to 0.34 rubles for alcohol and 32.36 rubles for alcoholized infusions infusion Receipts in budget system from a unit of the specified products will be only 2.00 rubles.

Thus, the budget loss for each bottle produced is 27.67 rubles.

The unjustified tax benefit corresponds to the amount of unpaid excise tax to the budget by organizations supplying alcoholic infusions to vodka producers.

4. Scheme for obtaining unjustified tax benefits using disabled people.

For the attention of organizations applying the benefit under subclause 2 of clause 3 of Article 149 of the Tax Code of the Russian Federation.

Persons participating in the scheme are:

Taxpayer is an organization in which the number of disabled people is at least 50%, and their share in the wage fund is at least 25%;

An outsourcing company is an organization that provides qualified personnel.

An organization that formally meets the requirements for VAT exemption, as an organization that includes disabled people, is engaged in the production of products using personnel attracted under outsourcing agreements. The employees on staff are not able (due to health status and (or) qualifications) to ensure the production of products sold. In this case, the VAT benefit applies to the entire volume of products produced by the taxpayer.

The taxpayer artificially creates conditions for the application of the above benefits for products produced with the involvement of third party personnel, since the involved personnel are not taken into account when determining the average number of employees of the enterprise and the wage fund.

Thus, the taxpayer abuses the right to use the benefit provided for in subparagraph 2 of paragraph 3 of Article 149 of the Tax Code of the Russian Federation.

Typical method of unlawful application of VAT benefits

There is a rule: the lower the tax burden, the higher the tax risks.
The term “tax risk” is not yet used in the current Russian tax legislation and the question is “how to correctly interpret the concept of “tax risk”?” - today is debatable, which is due to differences in the approach to the taxation process itself: both on the part of those who pay taxes and those who collect them.
Tax risk from the taxpayer’s point of view is the likelihood of additional tax obligations for the taxpayer: additional taxes (levies), penalties and fines during a tax audit. Such circumstances may be associated with disagreements that have arisen between taxpayers and tax authorities in the interpretation of tax legislation, or the recognition of a transaction as invalid (feigned or imaginary), which may result in a real increase in the tax burden for the business entity.
Tax risk from the point of view of the state is the likelihood of a shortfall in taxes to the budget and government off-budget funds due to the use by taxpayers of tax minimization methods, possible due to certain shortcomings in tax legislation.
Therefore, we must not forget that reducing tax payments always arouses keen interest among tax authorities, which affects the increase in tax risks for taxpayers.
In order to create a unified system for planning on-site tax audits, increasing tax discipline and taxpayer literacy, as well as improving the organization of work of tax authorities in the exercise of powers in relations regulated by the legislation on taxes and fees, Order of the Federal Tax Service of Russia dated May 30, 2007 N MM-3-06 /333@ approved the Concept of a planning system for on-site tax audits and Publicly available criteria for self-assessment of risks for taxpayers, used by tax authorities in the process of selecting objects for conducting on-site tax audits. This Concept, on the one hand, increases tax literacy and discipline of taxpayers, and on the other hand, identifies the most likely “risk areas”, allowing tax authorities to respond in a timely manner to possible tax offenses and determine the necessary tax control measures.
Currently, this is an open process based on the selection of taxpayers to conduct on-site tax audits based on publicly available criteria for the risk of committing a tax offense. Food for thought: In 2011, tax authorities carried out 20 (6%) on-site tax audits with significant additional assessments in amounts exceeding 10 million rubles, the total amount of charges for which amounted to 64,266 million rubles. or 64% of the total amount of accruals based on the results of on-site tax audits.
Criteria for the risk of committing tax offenses were used when selecting for on-site inspections all 218 organizations. Selection for on-site inspections of individuals was also carried out based on an assessment of the greatest likelihood of detecting tax offenses and ensuring the receipt of unpaid taxes into the budget.
Tax authorities sent 57 tax audit materials to law enforcement (investigative) authorities to make a legal decision on initiating a criminal case for the amount of non-payment of taxes in the amount of 628,785.2 thousand rubles, of which 210,122 thousand rubles were paid during the activities. Based on 15 materials, the investigative authorities initiated criminal cases in the amount of 393,443 thousand rubles, 65,830 thousand rubles were paid. Previously, the taxpayer found out that he was included in the audit plan when inspectors came to his office with a decision to conduct it. Now he can easily independently determine the likelihood of such a visit or the prospect of including it in the plan of on-site audits and subsequent tax control activities, based on the “Concept of a planning system for on-site tax audits”
One of the main criteria for self-assessment of tax risks for taxpayers is the size of the tax burden
The taxpayer's tax burden should not be lower than its average level for business entities in a specific industry (type of economic activity). It is calculated as the ratio of the amount of taxes paid according to the reporting of tax authorities and the turnover (revenue) of organizations according to Rosstat. The industry average level of tax burden (in percent) for the main types of economic activity is given in Appendix No. 3 to the order of the Federal Tax Service of Russia dated May 30, 2007 No. MM-3-06/333. Anyone can assess the risks of conducting a tax audit using a special table “Tax burden by type of economic activity, in percentage.”
Please note that the calculation must include the amount of tax payable. Thus, value added tax should be shown in the calculation already taking into account deductions for the corresponding period, and taxes in respect of which organizations perform the functions of tax agents, for example personal income tax, are not advisable to take into account in the calculations.
As a rule, a low tax burden includes other characteristics that characterize tax risk, but are independent criteria:
- unprofitability of financial and economic activities: the risk of inclusion in the audit plan increases if there are losses in the accounting or tax reporting for several tax periods (for 2 or more calendar years).
- high share tax deductions: tax reporting should not reflect significant amounts of tax deductions for a certain period. Thus, the share of VAT deductions in the total amount of accrued tax, calculated for a period of 12 months, should not exceed 89%.
- deviation of the level of profitability: the level of profitability according to the organization’s accounting data should not deviate (downward) by more than 10% from the level of profitability for a given field of activity according to statistics.
- an outstripping growth rate of expenses over the growth rate of income from the sale of goods (works, services): this criterion applies to a greater extent to income tax. If, when comparing the growth rates of expenses and income, tax and financial reporting data do not correspond to each other, an audit is likely. The difference between the results (profit or loss) obtained according to accounting data and reflected in tax returns must be justified,
- payment of the average monthly salary per employee is below the average level for the type of economic activity in the constituent entity of the Russian Federation: the amount of the average monthly salary paid per employee should not be lower than the average level for the type of economic activity in the constituent entity of the Russian Federation. You should check the data of territorial statistical bodies for the constituent entities of the Russian Federation, posted on their official websites, as well as in statistical collections, bulletins, etc.
- repeated approach to the maximum value of the indicators established by the Tax Code of the Russian Federation that grant taxpayers the right to apply special tax regimes: indicators, taking into account which an organization is granted the right to apply a special tax regime, should not repeatedly (twice or more often) approach the maximum values during the calendar year ( less than 5%) established by the Tax Code of the Russian Federation.
- reflection by an individual entrepreneur of the amount of expenses that is as close as possible to the amount of his income received for the calendar year: this criterion concerns the amount of professional tax deductions for personal income tax for individual entrepreneurs. The share of such deductions declared by individual entrepreneurs in the income statement should not exceed 83%.
- building financial and economic activities on the basis of concluding agreements with counterparties-resellers or intermediaries without the presence of reasonable economic or other reasons: circumstances indicating that the taxpayer has received an unjustified tax benefit are indicated in the Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated October 12, 2006 No. 53.
- failure to provide explanations to the notification of the tax authority about the identification of discrepancies in performance indicators;
- conducting financial and economic activities with a high tax risk: this is an activity in respect of which there is reason to believe that it is aimed at obtaining an unjustified tax benefit.
- repeated deregistration due to a change of location, the so-called migration.
It is very important to take into account that if the tax authority during desk audit identified inconsistencies in the indicators (errors in the tax return, contradictions between information in the submitted documents, etc.), the taxpayer should provide the necessary explanations.
In the absence of objective reasons preventing the provision of explanations, he may be summoned to the tax authority and demanded to provide the necessary explanations within 5 days or to make appropriate corrections to the documents within the period established by the Tax Code of the Russian Federation, in case of failure to comply with the requirements (failure to provide the necessary explanations in case of discrepancies in indicators), the likelihood of an on-site inspection increases.

Thus, regular independent assessment of tax risks, both in the course of business transactions and based on the results of its financial and economic activities, will allow the taxpayer to eliminate them in a timely manner and, if necessary, clarify their tax obligations.

Self-assessment criteria for taxpayers
June 27, 2007 Federal tax service The Russian Federation has published on its website criteria for self-assessment of risks for taxpayers, used by tax authorities in the process of selecting objects for conducting on-site tax audits (hereinafter referred to as “Tax Risk Assessment Criteria” or “KONR”), which were developed based on the concept of a planning system for on-site tax audits , approved by the Order of the Federal Tax Service of the Russian Federation dated May 30, 2007.
The criteria are not departmental normative act, contain predominantly digital references, so they cannot be appealed in court. They consist of 11 indicative indicators, which are not exhaustive. In this case, the taxpayer falls into the category of suspects if at least one deviation from the norm is detected. However, this does not mean that a tax audit will automatically begin against him.
The emergence of KONR is quite natural and has long been expected by experts as inevitable. IN Lately analytical calculations and generalization various criteria and schemes by tax authorities of different regions have become quite commonplace.
For reference: in the customs sector, a risk management system (RMS) has been successfully used for more than 3 years, which makes it possible to effectively combat customs offenses, in particular, smuggling, understatement of customs value, evasion of customs duties and taxes (Article 358 of the Customs Code of the Russian Federation ). It is on the basis of the RMS that the customs control strategy is determined (clause 4 of Article 358 of the Labor Code of the Russian Federation), due to the need for the most rational use of resources customs authorities. As we can see, the positive experience of the Federal Customs Service (FCS RF) was adopted by the Federal Tax Service of the Russian Federation.
So, here is a list of “tax commandments”.
The tax burden (the ratio of the amount of taxes paid and revenue) is below the industry average.
The organization has carried out financial and economic activities at a loss for two or more years.
The share of VAT deductions from the amount of accrued tax is equal to or exceeds 89% for 12 months.
The faster growth rate of expenses than the growth rate of income from the sale of goods (works, services).
Pay average monthly salary per employee below the average level in the industry for the constituent entity of the Russian Federation.
Repeated (two or more times during the year) approach (less than 5%) to the maximum value of the indicators established by the Tax Code of the Russian Federation, granting the right to apply special modes(STS, agricultural tax, UTII).
For individual entrepreneurs: reflection of the amount of expenses as close as possible to the amount of his income received for the year. At the same time, the share of professional tax deductions in the total amount of their income exceeds 83%.
Construction of financial and economic activities on the basis of contracts with counterparties-resellers or intermediaries (“chains of counterparties”) without reasonable economic or other reasons. See Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated October 12, 2006 No. 53 “On the assessment by arbitration courts of the validity of a taxpayer receiving a tax benefit.”
Failure by the taxpayer to provide explanations to the tax authority’s request to identify discrepancies in performance indicators.
Repeated (two or more times) “migration” between tax authorities.
Significant deviation of the level of profitability according to accounting data from the level of profitability for a given field of activity. In terms of income tax, a decrease in profitability according to accounting data from average non-industry indicators by 10% or more.
Sources of analysis
The level of payment risks of the borrower is directly related to its financial condition, which is recommended to be analyzed for at least 5 reporting periods based on the following documents:
balance sheet (F No. 1),
profit and loss statement (F No. 2),
all appendices to the annual financial report,
decoding of all items of F No. 1 exceeding 10% of the balance sheet currency,
transcript of all articles F No. 2,
deciphering the amounts of balances on off-balance sheet accounts for received and issued collateral,
balance sheet of account 51 (reflecting turnover) for at least the last 12 months, monthly by correspondence, broken down by bank,
balance sheets of accounts 60,62,76,41, 43 and others at least for the last reporting period and the last 3 months,
annual reporting F No. 1-p “Product Report”,
quarterly reporting F No. 1-p “Reporting of an industrial enterprise on the production individual species products in assortment",
monthly reporting F No. 1-p “Urgent reporting of an industrial enterprise on product output”,
statement No. 16 “Movement of finished products, their shipment and sale”,
financial statements requested from territorial state statistics bodies, published on the SPARK website, on the official website of the organization or in external public sources,
other documents on the basis of which it is possible to analyze more qualitatively financial condition borrower.

PREPARED
based on the Concept
travel planning systems
tax audits approved
By order of the Federal Tax Service of Russia
dated 05/30/2007 N MM-3-06/333@

PUBLICLY AVAILABLE CRITERIA FOR INDEPENDENT RISK ASSESSMENT FOR TAXPAYERS, USED BY TAX AUTHORITIES IN THE PROCESS OF SELECTION OF OBJECTS FOR CONDUCTING ON-SITE TAX INSPECTIONS DATED 06.25.2007

1. The tax burden of a given taxpayer is below its average level for business entities in a specific industry (type of economic activity).

The calculation of the tax burden for 2006 for the main types of economic activity is given in Appendix 1.

The tax burden is calculated as the ratio of the amount of taxes paid according to the reporting of tax authorities and the turnover (revenue) of organizations according to the Federal State Statistics Service (Rosstat).

2. Reflection in accounting or tax reporting of losses over several tax periods.

The organization carries out financial and economic activities at a loss for 2 or more calendar years.

3. Reflection in tax reporting of significant amounts of tax deductions for a certain period.

The share of deductions for value added tax from the amount of tax accrued from the tax base is equal to or exceeds 89% for a period of 12 months.

4. The growth rate of expenses exceeds the growth rate of income from the sale of goods (works, services).

For corporate income tax.

Discrepancy between the growth rate of expenses compared to the growth rate of income according to tax reporting and the growth rate of expenses compared to the growth rate of income reflected in the financial statements.

5. Payment of average monthly wages per employee below the average level for the type of economic activity in the constituent entity of the Russian Federation.

1) Official Internet sites of territorial bodies of the Federal State Statistics Service (Rosstat).

Information about the addresses of Internet sites of territorial bodies of the Federal State Statistics Service (Rosstat) is located on the official Internet site of the Federal State Statistics Service (Rosstat) www.gks.ru.

2) Collections of economic and statistical materials published by territorial bodies of the Federal State Statistics Service (Rosstat) (statistical collection, bulletin, etc.).

3) Upon request to the territorial body of the Federal State Statistics Service (Rosstat) or the tax authority in the relevant constituent entity of the Russian Federation (inspectorate, Department of the Federal Tax Service of Russia for the constituent entity of the Russian Federation).

4) Official Internet sites of the Directorates of the Federal Tax Service of Russia for the constituent entities of the Russian Federation after posting the relevant statistical indicators on them.

Information about the addresses of Internet sites of the Federal Tax Service of Russia Directorates for the constituent entities of the Russian Federation is located on the official Internet site of the Federal Tax Service of Russia www.nalog.ru.

6. Repeatedly approaching the maximum value of the indicators established by the Tax Code of the Russian Federation that grant taxpayers the right to apply special tax regimes.

Regarding the single agricultural tax.

Approximation to the limit value established by Article 346.3 of the Tax Code of the Russian Federation of the indicator necessary for applying the taxation system for agricultural producers:

The share of income from the sale of manufactured agricultural products, including primary processed products made from agricultural raw materials of own production, in the total income from the sale of goods (works, services), determined based on the results of the tax period, is at least 70 percent. Regarding the simplified taxation system. Repeatedly approaching the limit values established by Articles 346.12 and 346.13 of the Tax Code of the Russian Federation of indicators necessary for applying the simplified taxation system:

The share of participation of other organizations is no more than 25 percent;

The average number of employees for the tax (reporting) period, determined in the manner established by the federal executive body authorized in the field of statistics, is no more than 100 people;

The residual value of fixed assets and intangible assets, determined in accordance with the legislation of the Russian Federation on accounting, is no more than 100 million rubles;

The maximum amount of income determined based on the results of the reporting (tax) period in accordance with Article 346.15 and subparagraphs and paragraph 1 of Article 346.25 of the Tax Code of the Russian Federation is no more than 24.8 million rubles.

Regarding the single tax on imputed income.

Repeatedly approaching the limit values established by Article 346.26 of the Tax Code of the Russian Federation of indicators necessary for applying the taxation system in the form of a single tax on imputed income:

The area of the sales area of a store or pavilion for each retail trade facility is no more than 150 square meters. meters;

The area of the visitor service hall for each catering facility that has a visitor service hall is no more than 150 square meters. meters;

The number of vehicles available under the right of ownership or other right (use, possession and (or) disposal) intended for the provision of motor transport services is no more than 20 units;

The total area of sleeping quarters in each facility used to provide temporary accommodation and accommodation services is no more than 500 square meters. meters.

7. Reflection by an individual entrepreneur of the amount of expenses as close as possible to the amount of his income received for the calendar year.

For personal income tax.

The share of professional tax deductions provided for in Article 221 of the Tax Code of the Russian Federation, declared in the tax returns of individuals registered in the manner established by current legislation and carrying out business activities without forming a legal entity, in the total amount of their income exceeds 83%.

8. Construction of financial and economic activities on the basis of concluding agreements with counterparties-resellers or intermediaries ("chains of counterparties") without the presence of reasonable economic or other reasons (business purpose).

Circumstances indicating that the taxpayer has received an unjustified tax benefit, specified in Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated October 12, 2006 No. 53.

9. Failure by the taxpayer to provide explanations to the notification of the tax authority about the identification of discrepancies in performance indicators.

10. Repeated deregistration and registration with the tax authorities of the taxpayer in connection with a change in location (“migration” between tax authorities).

Two or more cases from the moment of state registration of a legal entity, submission during an on-site tax audit to the registering authority of an Application for state registration of changes made to the constituent documents of the legal entity in terms of changes to information about the address (location) of the legal entity, if these changes entail the need to change the place of registration at the location of the given taxpayer-organization.

11. Significant deviation of the level of profitability according to accounting data from the level of profitability for a given field of activity according to statistics.

The calculation of return on sales and assets for 2006 by main types of economic activity is given in Appendix 2.

Regarding corporate income tax:

Deviation (downwards) of profitability according to the taxpayer’s accounting data from the industry average profitability indicator for a similar type of activity according to statistics by 10% or more.

Type of economic activity	The tax burden, %
1	2
Total	11,6
Agriculture, hunting and forestry - total	5,5
Fishing, fish farming	13,7
Mining - total	45,1
extraction of fuel and energy minerals - total	49,4
	14,4
Manufacturing industries - total	7,2
production of food products, including beverages	13,1
	5,7
	4,9
wood processing and manufacture of wood and cork products, except furniture	3,5
production of cellulose, wood pulp, paper, cardboard and products made from them	3,7
	12,5
production of coke and petroleum products	3,2
chemical production	4,4
	4,7
	8,9
	6,7
	11,8
	7,8
	5,5
other production	4,8
Production and distribution of electricity, gas and water - total	7,3
production, transmission and distribution electrical energy	7,0
	4,2
production, transmission and distribution of steam and hot water (thermal energy)	1,1
Construction	11,9
Wholesale and retail; repair of vehicles, motorcycles, household products and personal items	3,8
Hotels and restaurants	10,7
Transport and communications - total	11,7
of which - railway transport activities	8,1
connection	16,5
Operations with real estate, rental and provision of services	18,2
Education	42,6
Health and social service provision	37,4
Provision of other utility, social and personal services	16,8
of which - activities for organizing recreation and entertainment, culture and sports	15,3

Appendix 2
to Public Criteria
self-assessment of risks
for taxpayers used
tax authorities in the process
selection of objects for carrying out
on-site tax audits

PROFITABILITY OF GOODS SOLD, PRODUCTS, WORKS, SERVICES AND ASSETS OF ORGANIZATIONS BY TYPE OF ECONOMIC ACTIVITY IN 2006, IN PERCENTAGE

	Profitability of goods, products, works, services sold<*>	Return on assets<**>
	1	2
Total including:	14	9,3
agriculture, hunting and forestry	9,0	4,0
fishing, fish farming	7,4	6,5
mining	30,9	16,5
including:
extraction of fuel and energy minerals	29,5	16,5
extraction of mineral resources, except fuel and energy	41,8	16,3
extraction of metal ores from it	50,9	17,6
manufacturing industries	15,9	15,1
of them:
production of food products, including beverages, and tobacco	9,3	7,3
textile and clothing production	3,4	2,7
production of leather, leather goods and footwear production	6,5	4,0
wood processing and production of wood products	5,3	2,4
pulp and paper production; publishing and printing activities	13,1	11
including:
production of pulp, wood pulp, paper, cardboard and products	15,5	11,7
of them
publishing and printing activities, replication of recorded media	8,2	9,1
production of coke and petroleum products in	17,9	24,3
including:
coke production	13,9	19,4
production of petroleum products	17,9	24,4
chemical production	17,0	14,2
production of rubber and plastic products	6,9	12,7
production of other non-metallic mineral products	19,7	17,2
metallurgical production and production of finished metal products	31,9	25,7
including:
metallurgical production	36,3	27,8
production of finished metal products	7,2	7
production of machinery and equipment	8,8	6,5
production of electrical equipment, electronic and optical equipment	9,9	8,3
production of vehicles and equipment	6,3	3,1
production and distribution of electricity, gas and water	3,8	3,1
of which production, transmission and distribution of electricity, gas, steam and hot water	3,8	3,3
of them:
generation, transmission and distribution of electricity	5,8	3,0
production and distribution of gaseous fuels	3,2	11,8
construction	5,6	4,0
wholesale and retail trade; repair of vehicles, motorcycles,
wholesale trade, including trade through agents, except trade motor vehicles and motorcycles	14,1	10,0
retail trade, except trade in motor vehicles and motorcycles; repair of household products and personal items	4,9	7,3
hotels and restaurants	16,3	12,6
transport and communications	14,3	5,0
of them:
railway transport activities	6,7
real estate transactions, rental and provision of services	11,6	3,6
of them
research and development	11	5,1
public administration and military security; mandatory social Security	1,0	8,6
education	6,6	6,2
health and social services	7,2	5,1
provision of other communal, social and personal services	12,4	8,2
of which activities related to the organization of recreation and entertainment, culture and sports	17,7	22,3

<*>Profitability of goods, products, works, services sold - the ratio of the value of the balanced financial result (profit minus loss) from sales and the cost of goods, products, works, services sold. In case the balanced financial results(profit minus loss) from sales is negative - there is a loss.

<**>Return on assets is the ratio of the balanced financial result (profit minus loss) and the value of assets of organizations. If the balanced financial result (profit minus loss) is negative, there is a loss.

The main and most effective form of tax control is on-site tax audits. As a result of conducting on-site tax audits, tax authorities must simultaneously solve several problems, the most important of which are: identifying and suppressing violations of legislation on taxes and fees; prevention of tax violations. At the same time, on-site tax audits must meet the requirements of unconditionally ensuring the legitimate interests of the state and the rights of taxpayers, increasing their protection from unlawful demands of tax authorities and creating the most comfortable conditions for the taxpayer for calculating and paying taxes. In order to effectively solve all these problems, the Concept of a planning system for on-site tax audits (hereinafter referred to as the Concept) has been prepared, providing for a new approach to building a system for selecting objects for conducting on-site tax audits. By Order of the Federal Tax Service of Russia dated October 14, 2008 No. MM-3-2/467@ (hereinafter referred to as the order) a new edition of the Concept of the planning system for on-site tax audits was approved, supplemented, among other things, by the new 12th criterion “Conducting financial and economic activities with a high tax risk.” By order in new edition The “Publicly available criteria for independent risk assessment”, developed for taxpayers, were also approved, including a list of signs that may indicate that the taxpayer’s counterparty may turn out to be a “fly-by-night” company (which increases both financial risks when concluding transactions with such counterparties and the risk of being on the list of tax officials for the next (extraordinary) on-site tax audit).

The concept defines the main priorities, principles and directions for stimulating taxpayers in terms of compliance with legislation on taxes and fees, as well as increasing tax literacy and taxpayer discipline.

The concept provides a procedure for taxpayers to conduct an independent risk assessment in order to avoid being included in the on-site tax audit schedule.

The assessment is carried out based on the results of its financial and economic activities according to the criteria given below.

Publicly available criteria for self-assessment of risks for taxpayers, used by tax authorities in the process of selecting objects for conducting on-site tax audits, may be:

1. The tax burden of a given taxpayer is below its average level for business entities in a specific industry (type of economic activity).

2. Reflection in accounting or tax reporting of losses over several tax periods.

3. Reflection in tax reporting of significant amounts of tax deductions for a certain period.

4. The growth rate of expenses exceeds the growth rate of income from the sale of goods (works, services). The point is that the growth rate of expenses is higher than the growth rate of income according to tax reporting.

5. Payment of average monthly wages per employee below the average level for the type of economic activity in the constituent entity of the Russian Federation.

6. Repeatedly approaching the maximum value of the indicators established by the Tax Code of the Russian Federation that grant taxpayers the right to apply special tax regimes.

7. Reflection by an individual entrepreneur of the amount of expenses as close as possible to the amount of his income received for the calendar year.

9. Failure by the taxpayer to provide explanations to the notification of the tax authority about the identification of discrepancies in performance indicators. The order approved the recommended form of an explanatory note for updated tax returns submitted to the tax office

10. Repeated deregistration and registration with the tax authorities of the taxpayer in connection with a change in location (“migration” between tax authorities).

11. Significant deviation of the level of profitability according to accounting data from the level of profitability for a given field of activity according to statistics.

12. Conducting financial and economic activities with high tax risk.

When assessing the above indicators, the tax authority must analyze the possibility of extracting or the presence of an unjustified tax benefit

Systematic self-assessment of risks based on the results of its financial and economic activities will allow the taxpayer to timely assess tax risks and clarify their tax risks.

Taxpayers wishing to reduce or completely eliminate these risks are advised to:

Eliminate questionable transactions when calculating tax liabilities for the corresponding period;

Notify the tax authorities about the measures they have taken to reduce these risks when selecting objects for conducting on-site tax audits.

Notification is made by submitting to the tax authority at the location of the organization (or at the place of registration as the largest taxpayer) updated tax returns for taxes for those periods in which activities with a high tax risk were carried out.

When submitting an updated declaration, taxpayers are asked to submit, simultaneously with the updated declaration, an Explanatory Note in the form recommended by the Federal Tax Service of Russia (Appendix No. 5 to Order No. MM-3-06/333@ dated May 30, 2007).

Thus, the proposed planning system will allow taxpayers to minimize the likelihood that an on-site tax audit this year will affect a law-abiding taxpayer who has fully fulfilled his obligations to the budget.

Press service of the Interregional Inspectorate of the Federal Tax Service of Russia No. 4 for the Belgorod Region