Now, with the introduction of the norm of paragraph 7 of Art. 88 of the Tax Code of the Russian Federation, which limits the rights of tax authorities to request documents within the framework of the Tax Code, the situation of taxpayers should improve. Unfortunately, the author could not find judgments, taking into account the new rules for conducting KNI. As for the clarifications of government agencies, for example, the Federal Tax Service in Moscow, answering a taxpayer’s question about the right of the Federal Tax Service Inspectorate to require additional documents when checking financial statements reporting period in Letter dated July 26, 2007 N 18-12/3/071425@, did not answer the question asked, limiting itself to a retelling of the norm of paragraph 7 of Art. 88 of the Tax Code of the Russian Federation and the norms of paragraph 1 of Art. 93 Tax Code of the Russian Federation. It seems that, thus quoting the Tax Code of the Russian Federation, tax authority somewhat disingenuous. Despite the fact that paragraph 1 of Art. 93 provides for the right of the tax authority to request documents; this can only be done within the framework of tax audit, and, as already mentioned, clause 7 of Art. 88 establishes a limited list of cases when supporting documents may be requested. We have the latest information on chain bracelets.

Note! After a whole year of action new edition tax norms regarding taxable income tax, the financial department finally indicated that the tax authority, when conducting a desk tax audit, has the right to request additional information and documents from the taxpayer only in the cases provided for in Art. 88 (clauses 3, 6, 8 and 9) of the Tax Code of the Russian Federation (Letter of the Ministry of Finance of Russia dated December 27, 2007 N 03-02-07/2-209).

Submission of documents at the request of the tax authority, taking into account the new rules for conducting tax inspections

Let's look at in what cases the tax authority has the right, when conducting a tax inspection, to require the taxpayer to submit additional documents. In accordance with the provisions of Art. 88 of the Tax Code of the Russian Federation in relation to the income tax return, these are cases when, when checking the declaration, errors and contradictions were identified (clauses 3, 4 of Article 88 of the Tax Code of the Russian Federation). In this case, the tax authority not only has the right, but also the obligation to inform the taxpayer about such facts and demand explanations and documents confirming the correctness of tax calculations. The decision based on the results of the tax inspection must be made taking into account the explanations and documents provided by the taxpayer, and the taxpayer must have the opportunity to participate in the consideration of the audit materials. This position was formulated Constitutional Court in Determination No. 267-O dated July 12, 2006, even before changes were made to the Tax Code of the Russian Federation regarding the procedure for conducting and considering the results of the CNI, as well as making decisions based on the results of the CNI (Articles 88, 100, 100.1, 101 of the Tax Code RF). This position is confirmed by extensive arbitration practice. The abundance of court decisions indicates that very often there were situations when the taxpayer had to declare illegal through the court decisions made based on the results of the tax assessment process, the implementation of which he learned only at the time of receiving the decision on additional taxes, penalties and sanctions.

Since 01.01.2007, the above procedure for carrying out tax reporting has been described in detail in the Tax Code, and taxpayers in any case have the right to submit explanations, documents and registers of accounting and tax accounting to justify the amounts of calculated taxes, as well as participate in the consideration of KNI materials. Now, on the contrary, a situation will become suspicious for the employees of the Federal Tax Service when, without objective reasons, there will be no explanation from the taxpayer regarding errors identified during a desk tax audit. tax return.

Note! If, during a desk audit of the income tax return, the tax authority does not find errors or contradictions, then it does not have the right to require the taxpayer to submit any supporting documents.

Some procedural aspects of the KNP

In conclusion, I would like to dwell on the procedure for calculating deadlines when conducting desk tax audits. Clause 2 of Art. 88 of the Tax Code of the Russian Federation establishes a three-month period for carrying out tax inspection, which begins to run from the moment the tax return and supporting documents are submitted in cases provided for by the Tax Code of the Russian Federation (Letter of the Ministry of Finance of Russia dated April 13, 2007 N 03-02-07/2-69). Carrying out a repeated desk audit is illegal (Letter of the Ministry of Finance of Russia dated May 31, 2007 N 03-02-07/1-267), while if the taxpayer submits an updated tax return, the tax authority has the right to carry out the KNI of such a declaration and the established Tax Code the three-month period begins to run from the moment it is submitted.

Article 88. Desk tax audit

checked today
code dated 01/01/2020
entered into force on 01/01/1999

There are no new articles that have not entered into force.

Compare with the edition of the article dated 12/27/2017 01/01/2017 06/02/2016 05/05/2016 06/08/2015 01/01/2015 01/01/2014 01/01/2012 01/01/2009 01/01/2007 17 .08.1999 01.01.1999

A desk tax audit is carried out at the location of the tax authority on the basis of tax returns (calculations) and documents submitted by the taxpayer, as well as other documents on the activities of the taxpayer available to the tax authority. Special declaration submitted in accordance with Federal law"On voluntary declaration by individuals of assets and accounts (deposits) in banks and on amendments to certain legislative acts Russian Federation", and (or) the documents and (or) information attached to it, as well as the information contained in the specified special declaration and (or) documents, cannot form the basis for conducting a desk tax audit.

Desk tax audit of calculations financial result investment partnership is carried out by the tax authority at the place of registration of the participant in the investment partnership agreement - the managing partner responsible for maintaining tax records (hereinafter in this article - the managing partner responsible for maintaining tax records).

When submitting a tax return (calculation) for the tax (reporting) period for which tax monitoring, a desk tax audit is not carried out, except for the following cases:

1) submission of a tax return (calculation) later than July 1 of the year following the period for which tax monitoring is carried out;
2) submission of a tax return for value added tax, which states the right to a tax refund, or a tax return for excise taxes, which states the amount of excise duty to be reimbursed;
3) submission of an updated tax return (calculation), which reduces the amount of tax payable in budget system Russian Federation, or the amount of the received loss has been increased compared to the previously submitted tax return (calculation);
4) early termination of tax monitoring.

A desk tax audit is carried out by authorized officials of the tax authority in accordance with their official duties without any special decision of the head of the tax authority within three months from the date the taxpayer submits a tax return (calculation) (within six months from the date a foreign organization registered with the tax authority in accordance with paragraph 4.6 of Article 83 of this Code submits a tax return for value added tax), unless otherwise provided herein point.

If the tax return (calculation) is not submitted by the taxpayer - the controlling person of the organization, recognized as such in accordance with Chapter 3.4 of this Code, or by a foreign organization subject to registration with the tax authority in accordance with paragraph 4.6 of Article 83 of this Code, to the tax authority within the prescribed period, authorized officials tax authority has the right to conduct a desk tax audit based on the documents (information) they have about the taxpayer, as well as data about other similar taxpayers within three months (within six months for foreign organization subject to registration with the tax authority in accordance with paragraph 4.6 of Article 83 of this Code) from the date of expiration of the deadline for submitting such a tax return (calculation), established by the legislation on taxes and fees.

If, before the end of the desk tax audit of the documents (information) available to the tax authority, the taxpayer submits a tax return, the desk tax audit is terminated and a new desk tax audit begins based on the submitted tax return. Termination of a desk tax audit means termination of all actions of the tax authority in relation to the documents (information) available to the tax authority. In this case, the documents (information) received by the tax authority as part of a terminated desk tax audit may be used when carrying out tax control measures in relation to the taxpayer.

A desk tax audit based on a tax return for value added tax, documents submitted to the tax authority, as well as other documents on the activities of the taxpayer available to the tax authority is carried out within two months from the date of submission of such a tax return (within six months from the day of submission by a foreign organization registered with the tax authority in accordance with paragraph 4.6 of Article 83 of this Code, a tax return for value added tax).

If, before the end of the desk tax audit of the value added tax tax return, the tax authority has identified signs indicating a possible violation of the legislation on taxes and fees, the head (deputy head) of the tax authority has the right to decide to extend the period for conducting the desk tax audit. The period for a desk tax audit may be extended to three months from the date of submission of the tax return for value added tax (with the exception of a desk tax audit of a tax return for value added tax submitted by a foreign organization registered with the tax authority in accordance with paragraph 4.6 of Article 83 of this Code).

If a desk tax audit reveals errors in the tax return (calculation) and (or) contradictions between the information contained in the submitted documents, or reveals inconsistencies between the information provided by the taxpayer, the information contained in the documents available to the tax authority, and received by it during the tax control, the taxpayer is informed about this with the requirement to provide the necessary explanations within five days or make appropriate corrections within the prescribed period.

When conducting a desk tax audit on the basis of an updated tax return (calculation), in which the amount of tax payable to the budget system of the Russian Federation is reduced in comparison with a previously submitted tax return (calculation), the tax authority has the right to require the taxpayer to submit within five days necessary explanations justifying changes in the relevant indicators of the tax return (calculation).

When conducting a desk tax audit of a tax return (calculation) in which the amount of loss received in the corresponding reporting (tax) period is stated, the tax authority has the right to require the taxpayer to provide, within five days, the necessary explanations justifying the amount of the loss received.

Taxpayers who are required by this Code to submit a tax return for value added tax electronic form, when conducting a desk tax audit of such a tax return, provide the explanations provided for in this paragraph in electronic form via telecommunication channels through an electronic document management operator in the format established federal body executive power, authorized for control and supervision in the field of taxes and fees. When submitting the above explanations to on paper such explanations are not considered to be provided.

If a foreign organization subject to registration with the tax authority in accordance with paragraph 4.6 of Article 83 of this Code fails to submit a tax return for value added tax within the established period, the tax authority within 30 calendar days from the date of expiration deadline its submission sends such organization a notice of the need to submit such a tax return. Shape and Format said notice approved by the federal executive body authorized for control and supervision in the field of taxes and fees.

A taxpayer who submits to the tax authority explanations regarding identified errors in the tax return (calculation), contradictions between the information contained in the submitted documents, changes in the relevant indicators in the submitted updated tax return (calculation), in which the amount of tax payable to the budget system of the Russian Federation is reduced Federations, as well as the amount of the resulting loss, have the right to additionally submit to the tax authority extracts from tax and (or) accounting registers and (or) other documents confirming the accuracy of the data included in the tax return (calculation).

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

When conducting a desk tax audit, the tax authority has the right to demand from the taxpayer-organization or from the taxpayer - individual entrepreneur submit within five days the necessary explanations about the transactions (property) for which the tax benefits, and (or) request, in the prescribed manner, from these taxpayers documents confirming their right to such tax benefits.

When conducting a desk tax audit, the tax authority does not have the right to request additional information and documents from the taxpayer, unless otherwise provided. this article or if the submission of such documents along with the tax return (calculation) is not provided for by this Code.

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

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

If inconsistencies are identified between information about transactions contained in the tax return for value added tax, or when information about transactions contained in the tax return for value added tax submitted by the taxpayer is identified, information about these transactions contained in the tax return for tax value added submitted to the tax authority by another taxpayer (another person who, in accordance with Chapter 21 of this Code, is charged with the obligation to submit a tax return for value added tax), or in the log of received and issued invoices submitted to the tax office body by a person who, in accordance with Chapter 21 of this Code, is entrusted with the corresponding responsibility, if such contradictions and inconsistencies indicate an underestimation of the amount of value added tax payable to the budget system of the Russian Federation, or an overestimation of the amount of value added tax, declared for reimbursement, the tax authority also has the right to request from the taxpayer invoices, primary and other documents related to these transactions.

When conducting a desk tax audit of a tax return (calculation) for corporate income tax, income tax individuals of a participant in an investment partnership agreement, the tax authority has the right to request from him information about the period of his participation in such an agreement, about his share of the profits (expenses, losses) of the investment partnership, as well as use any information about the activities of the investment partnership at the disposal of the tax authority.

When conducting a desk tax audit on the basis of an updated tax return (calculation) submitted after two years from the date established for filing a tax return (calculation) for the relevant tax for the corresponding reporting (tax) period, in which the amount of tax payable in budget system of the Russian Federation, or the amount of the received loss has been increased compared to the previously submitted tax return (calculation), the tax authority has the right to request from the taxpayer primary and other documents confirming changes in information in the relevant indicators of the tax return (calculation), and analytical tax accounting registers, on the basis of which the indicated indicators were formed before and after their changes.

When conducting a desk tax audit of an excise tax return in which the tax deductions provided for in Article 200 of this Code are claimed in connection with the return by the buyer to the taxpayer of previously sold excisable goods (except for alcohol and (or) excisable alcohol-containing products), the excise tax return submitted in connection with the return by the taxpayer - manufacturer of alcohol and (or) excisable alcohol-containing products of ethyl alcohol to the supplier - manufacturer of ethyl alcohol, an excise tax return reflecting tax deductions of excise tax amounts paid by the taxpayer when importing excisable goods into the territory of the Russian Federation, subsequently used as raw materials for the production of excisable goods, the tax authority has the right to request from the taxpayer primary and other documents confirming the return of excisable goods and the legality of applying the specified tax deductions, with the exception of documents previously submitted to the tax authorities on other grounds.

When conducting a desk tax audit of a tax return for value added tax, the tax authority has the right to request from a foreign organization registered in accordance with paragraph 4.6 of Article 83 of this Code documents (information) confirming that the place of provision of services specified in paragraph 1 of the article 174.2 of this Code, the territory of the Russian Federation is recognized, as well as other information (information) regarding such services.

When conducting a desk tax audit of the calculation of insurance premiums, the tax authority has the right to demand from the payer of insurance premiums, in accordance with the established procedure, information and documents confirming the validity of the reflection of amounts not subject to insurance premiums and the application of reduced rates of insurance premiums.

When conducting an in-house tax audit of a tax declaration for value added tax, in which the tax deductions provided for in clause 4.1 of Article 171 of this Code are declared, the tax authority has the right to demand from the taxpayer documents confirming the legality of applying the said tax deductions, in case of discrepancy between those reflected in the tax declaration information about such tax deductions to information available to the tax authority.

When conducting a desk tax audit of a tax return for corporate income tax, in which an investment tax deduction is claimed, provided for in Article 286.1 of this Code, the tax authority has the right to require the taxpayer to provide, within five days, the necessary explanations regarding the application of the investment tax deduction. tax deduction, and (or) request, in the prescribed manner, from the taxpayer primary and other documents confirming the legality of applying such a tax deduction.

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

If, before the end of the desk tax audit, the taxpayer submits an updated tax return (calculation) in the manner prescribed by Article 81 of this Code, the desk tax audit of the previously submitted declaration (calculation) is terminated and a new desk tax audit begins on the basis of the updated tax return (calculation). . Termination of a desk tax audit means the termination of all actions of the tax authority in relation to a previously submitted tax return (calculation). In this case, the documents (information) received by the tax authority as part of a terminated desk tax audit may be used when carrying out tax control measures in relation to the taxpayer.

The rules provided for in this article also apply to payers of fees, payers of insurance premiums, tax agents, other persons who are entrusted with the obligation to submit a tax return (calculation), unless otherwise provided by this Code.

A desk tax audit of a consolidated group of taxpayers is carried out in the manner established by this article, on the basis of tax returns (calculations) and documents submitted by the responsible member of this group, as well as other documents on the activities of this group available to the tax authority.

When conducting a desk tax audit for a consolidated group of taxpayers, the tax authority has the right to request from the responsible participant in this group copies of documents that must be submitted with the tax return for corporate income tax for the consolidated group of taxpayers in accordance with Chapter 25 of this Code, including those related to activities other members of the audited group.

The necessary explanations and documents for the consolidated group of taxpayers are submitted to the tax authority by the responsible participant in this group.

When conducting a desk tax audit of a tax return (calculation) submitted by a taxpayer - a participant in a regional investment project, for taxes in the calculation of which tax benefits provided for participants in regional investment projects by this Code and (or) the laws of the constituent entities of the Russian Federation were used, the tax authority has the right request from such taxpayer information and documents confirming compliance of the indicators for the implementation of a regional investment project with the requirements for regional investment projects and (or) their participants established by this Code and (or) the laws of the relevant constituent entities of the Russian Federation.

Desk tax audit of the calculation of insurance premiums, which states the costs of paying insurance coverage for compulsory social insurance in case of temporary disability and in connection with maternity, is carried out taking into account the provisions established by Chapter 34 of this Code.

1. An in-house tax audit is conducted at the location of the tax authority on the basis of tax declarations (calculations) and documents submitted by the taxpayer, as well as other documents on the activities of the taxpayer, available to the tax authority. A special declaration submitted in accordance with the Federal Law “On the voluntary declaration by individuals of assets and accounts (deposits) in banks and on amendments to certain legislative acts of the Russian Federation”, and (or) documents and (or) information attached to it, and also, the information contained in the specified special declaration and (or) documents cannot form the basis for conducting a desk tax audit.

An in-house tax audit of the calculation of the financial result of an investment partnership is carried out by the tax authority at the place of registration of the participant in the investment partnership agreement - the managing partner responsible for maintaining tax records (hereinafter in this article - the managing partner responsible for maintaining tax records).

1.1. When submitting a tax return (calculation) for a tax (reporting) period for which tax monitoring is carried out, a desk tax audit is not carried out, except for the following cases:

1) submission of a tax return (calculation) later than July 1 of the year following the period for which tax monitoring is carried out;

2) submission of a tax return for value added tax, which states the right to a tax refund, or a tax return for excise taxes, which states the amount of excise duty to be reimbursed;

3) submission of an updated tax return (calculation), in which the amount of tax payable to the budget system of the Russian Federation is reduced, or the amount of the resulting loss is increased compared to the previously submitted tax return (calculation);

4) early termination of tax monitoring.

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

If the tax declaration (calculation) is not submitted by the taxpayer - the controlling person of the organization, recognized as such in accordance with Chapter 3.4 of this Code, to the tax authority within the prescribed period, authorized officials of the tax authority have the right to conduct a desk tax audit based on the documents they have (information) on the taxpayer, as well as data on other similar taxpayers within three months from the date of expiration of the deadline for submitting such a tax declaration (calculation) established by the legislation on taxes and fees.

3. If a desk tax audit reveals errors in the tax return (calculation) and (or) contradictions between the information contained in the submitted documents, or reveals inconsistencies between the information provided by the taxpayer and the information contained in the documents available to the tax authority and received by it in during tax control, the taxpayer is informed about this with the requirement to provide the necessary explanations within five days or make appropriate corrections within the prescribed period.

4. The taxpayer submits to the tax authority explanations regarding identified errors in the tax return (calculation), contradictions between the information contained in the submitted documents, changes in the relevant indicators in the submitted updated tax return (calculation), in which the amount of tax payable to the budget is reduced system of the Russian Federation, as well as the amount of the resulting loss, has the right to additionally submit to the tax authority extracts from the tax and (or) registers accounting and (or) other documents confirming the accuracy of the data entered in the tax return (calculation).

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

6. When conducting desk tax audits, tax authorities also have the right to request, in the prescribed manner, from taxpayers using tax benefits, documents confirming the right of these taxpayers to these tax benefits.

7. When conducting a desk tax audit, the tax authority does not have the right to request additional information and documents from the taxpayer, unless otherwise provided by this article or if the submission of such documents along with the tax return (calculation) is not provided for by this Code.

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

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

8.1. If inconsistencies are identified between information about transactions contained in the tax return for value added tax, or when information about transactions contained in the tax return for value added tax submitted by the taxpayer is identified, information about these transactions contained in the tax return for tax value added submitted to the tax authority by another taxpayer (another person who, in accordance with Chapter 21 of this Code, is charged with the obligation to submit a tax return for value added tax), or in the journal of received and issued invoices submitted to the tax body by a person who, in accordance with Chapter 21 of this Code, is entrusted with the corresponding responsibility, if such contradictions and inconsistencies indicate an underestimation of the amount of value added tax payable to the budget system of the Russian Federation, or an overestimation of the amount of value added tax, declared for reimbursement, the tax authority also has the right to request from the taxpayer invoices, primary and other documents related to these transactions.

8.2. When conducting a desk tax audit of a tax return (calculation) for corporate income tax, personal income tax of a participant in an investment partnership agreement, the tax authority has the right to request from him information about the period of his participation in such an agreement, about his share of profits (expenses, losses) ) investment partnership, as well as use any information about the activities of the investment partnership available to the tax authority.

8.3. When conducting a desk tax audit on the basis of an updated tax return (calculation) submitted after two years from the date established for filing a tax return (calculation) for the relevant tax for the corresponding reporting (tax) period, in which the amount of tax payable in budget system of the Russian Federation, or the amount of the received loss has been increased compared to the previously submitted tax return (calculation), the tax authority has the right to request from the taxpayer primary and other documents confirming changes in information in the relevant indicators of the tax return (calculation), and analytical tax accounting registers, on the basis of which the indicated indicators were formed before and after their changes.

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

9.1. If, before the end of the desk tax audit, the taxpayer has submitted an updated tax return (calculation) in the manner prescribed by Article 81 of this Code, the desk tax audit of the previously submitted declaration (calculation) is terminated and a new desk tax audit begins on the basis of the updated tax return (calculation). . Termination of a desk tax audit means the termination of all actions of the tax authority in relation to a previously submitted tax return (calculation). In this case, the documents (information) received by the tax authority as part of a terminated desk tax audit may be used when carrying out tax control measures in relation to the taxpayer.

10. The rules provided for by this article also apply to payers of fees, tax agents, and other persons who are entrusted with the obligation to submit a tax return (calculation), unless otherwise provided by this Code.

11. A desk tax audit of a consolidated group of taxpayers is carried out in the manner established by this article, on the basis of tax returns (calculations) and documents submitted by the responsible participant of this group, as well as other documents on the activities of this group available to the tax authority.

The necessary explanations and documents for the consolidated group of taxpayers are submitted to the tax authority by the responsible participant in this group.

12. When conducting a desk tax audit of a tax return (calculation) submitted by a taxpayer - a participant in a regional investment project, for taxes in the calculation of which tax benefits provided for participants in regional investment projects by this Code and (or) the laws of the constituent entities of the Russian Federation were used, the tax the body has the right to request from such a taxpayer information and documents confirming the compliance of the indicators for the implementation of a regional investment project with the requirements for regional investment projects and (or) their participants established by this Code and (or) the laws of the relevant constituent entities of the Russian Federation.

Download PDF

Print page

We suggest that you familiarize yourself with Article 88 of the Tax Code of the Russian Federation, Chapter 14 “Desk tax audit”. Information is current as of 2016. If you think that Article 88 of the Tax Code of the Russian Federation is outdated and not relevant, we ask you to write about this to the editors of the site using the form

1.1. When submitting a tax return (calculation) for a tax (reporting) period for which tax monitoring is carried out, a desk tax audit is not carried out, except for the following cases:

1) submission of a tax return (calculation) later than July 1 of the year following the period for which tax monitoring is carried out;

2) submission of a tax return for value added tax, which states the right to a tax refund, or a tax return for excise taxes, which states the amount of excise duty to be reimbursed;

4) early termination of tax monitoring.

2. A desk tax audit is carried out by authorized officials of the tax authority in accordance with their official duties without any special decision of the head of the tax authority within three months from the date of submission by the taxpayer of the tax return (calculation) (within six months from the date of submission by the foreign organization, registered with the tax authority in accordance with paragraph 4.6 of Article 83 of this Code, a tax return for value added tax), unless otherwise provided by this paragraph.

If the tax return (calculation) is not submitted by the taxpayer - the controlling person of the organization, recognized as such in accordance with Chapter 3.4 of this Code, or by a foreign organization subject to registration with the tax authority in accordance with paragraph 4.6 of Article 83 of this Code, to the tax authority within the prescribed period, authorized officials of the tax authority have the right to conduct a desk tax audit on the basis of the documents (information) they have about the taxpayer, as well as data about other similar taxpayers within three months (within six months for a foreign organization subject to registration registration with the tax authority in accordance with paragraph 4.6 of Article 83 of this Code) from the date of expiration of the deadline for submitting such a tax return (calculation), established by the legislation on taxes and fees.

Taxpayers who are obligated by this Code to submit a tax return for value added tax in electronic form, when conducting a desk tax audit of such a tax return, provide the explanations provided for by this paragraph in electronic form via telecommunication channels through an electronic document management operator in the format established federal executive body authorized for control and supervision in the field of taxes and fees. If the specified explanations are submitted on paper, such explanations are not considered submitted.

3.1. If a foreign organization subject to registration with the tax authority in accordance with paragraph 4.6 of Article 83 of this Code fails to submit a tax return for value added tax within the established period, the tax authority within 30 calendar days from the date of expiration of the established period for its submission sends a notification to such organization the need to submit such a tax return. The form and format of this notification are approved by the federal executive body authorized for control and supervision in the field of taxes and fees.

4. A taxpayer who submits explanations to the tax authority regarding the identified errors in the tax declaration (calculation), contradictions between the information contained in the submitted documents, changes in the relevant indicators in the submitted revised tax declaration (calculation), in which the amount of tax payable to the budget is reduced system of the Russian Federation, as well as the amount of the resulting loss, is entitled to additionally submit to the tax authority extracts from the tax and (or) accounting registers and (or) other documents confirming the accuracy of the data entered in the tax declaration (calculation).

6. When conducting a desk tax audit, the tax authority has the right to demand that a taxpayer-organization or a taxpayer-individual entrepreneur provide, within five days, the necessary explanations about the transactions (property) for which tax benefits are applied, and (or) request, in the prescribed manner, from these taxpayers documents confirming their right to such tax benefits.

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

8.4. When conducting a desk tax audit of an excise tax return in which the tax deductions provided for in Article 200 of this Code are claimed in connection with the return by the buyer to the taxpayer of previously sold excisable goods (except for alcohol and (or) excisable alcohol-containing products), the excise tax return submitted in connection with the return by the taxpayer - manufacturer of alcohol and (or) excisable alcohol-containing products of ethyl alcohol to the supplier - manufacturer of ethyl alcohol, an excise tax return reflecting tax deductions of excise tax amounts paid by the taxpayer when importing excisable goods into the territory of the Russian Federation, subsequently used as raw materials for the production of excisable goods, the tax authority has the right to request from the taxpayer primary and other documents confirming the return of excisable goods and the legality of applying the specified tax deductions, with the exception of documents previously submitted to the tax authorities on other grounds.

8.5. When conducting a desk tax audit of a tax return for value added tax, the tax authority has the right to request from a foreign organization registered in accordance with paragraph 4.6 of Article 83 of this Code documents (information) confirming that the place of provision of services specified in paragraph 1 of the article 174.2 of this Code, the territory of the Russian Federation is recognized, as well as other information (information) regarding such services.

8.6. When conducting a desk tax audit of the calculation of insurance premiums, the tax authority has the right to request, in the prescribed manner, from the payer of insurance premiums information and documents confirming the validity of reflecting amounts not subject to insurance premiums and the application of reduced insurance premium rates.

8.7. When conducting an in-house tax audit of a tax declaration for value added tax, in which the tax deductions provided for in clause 4.1 of Article 171 of this Code are declared, the tax authority has the right to demand from the taxpayer documents confirming the legality of applying the said tax deductions, in case of discrepancy between those reflected in the tax declaration information about such tax deductions to information available to the tax authority.

8.8. When conducting a desk tax audit of a tax return for corporate income tax in which an investment tax deduction is claimed, provided for in Article 286.1 of this Code, the tax authority has the right to require the taxpayer to provide, within five days, the necessary explanations regarding the application of the investment tax deduction, and (or) to request, in the prescribed manner, from the taxpayer primary and other documents confirming the legality of applying such a tax deduction.

10. The rules provided for by this article also apply to payers of fees, payers of insurance premiums, tax agents, and other persons who are responsible for submitting a tax return (calculation), unless otherwise provided by this Code.

The necessary explanations and documents for the consolidated group of taxpayers are submitted to the tax authority by the responsible participant in this group.

13. A desk tax audit of the calculation of insurance premiums, which declares the costs of paying insurance coverage for compulsory social insurance in case of temporary disability and in connection with maternity, is carried out taking into account the provisions established by Chapter 34 of this Code.

1.1. When submitting a tax return (calculation) for a tax (reporting) period for which tax monitoring is carried out, a desk tax audit is not carried out, except for the following cases:

1) submission of a tax return (calculation) later than July 1 of the year following the period for which tax monitoring is carried out;

2) submission of a tax return for value added tax, which states the right to a tax refund, or a tax return for excise taxes, which states the amount of excise duty to be reimbursed;

4) early termination of tax monitoring.

If the tax return (calculation) is not submitted by the taxpayer - the controlling person of the organization, recognized as such in accordance with Chapter 3.4 of this Code, or by a foreign organization subject to registration with the tax authority in accordance with paragraph 4.6 of Article 83 of this Code, to the tax authority within the prescribed period, authorized officials of the tax authority have the right to conduct a desk tax audit on the basis of the documents (information) they have about the taxpayer, as well as data about other similar taxpayers within three months (within six months for a foreign organization subject to registration registration with the tax authority in accordance with paragraph 4.6 of Article 83 of this Code) from the date of expiration of the deadline for submitting such a tax return (calculation), established by the legislation on taxes and fees.

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

The necessary explanations and documents for the consolidated group of taxpayers are submitted to the tax authority by the responsible participant in this group.