Policy regarding the processing of personal data
1. Terms and accepted abbreviations
1. Personal data (PD) – any information relating to a directly or indirectly identified or identifiable individual (PD subject).
2. Processing of personal data – any action (operation) or set of actions (operations) performed using automation tools or without the use of such means with personal data, including collection, recording, systematization, accumulation, storage, clarification (updating, changing), extraction, use, transfer (distribution, provision, access), depersonalization, blocking, deletion, destruction of personal data.
3. Automated processing of personal data – processing of personal data using computer technology.
4. Personal data information system (PDIS) – a set of personal data contained in databases and ensuring their processing information technologies and technical means.
5. Personal data made publicly available by the subject of personal data is PD, access of an unlimited number of persons to which is provided by the subject of personal data or at his request.
6. Blocking of personal data – temporary cessation of processing of personal data (except for cases where processing is necessary to clarify personal data).
7. Destruction of personal data - actions as a result of which it becomes impossible to restore the content of personal data in the personal data information system and (or) as a result of which they are destroyed material media personal data.
8. A cookie is a piece of data that is automatically placed on your computer's hard drive each time you visit a website. So a cookie is unique identificator browser for a website. Cookies make it possible to store information on a server and help you navigate the web more easily, as well as allow you to analyze the site and evaluate the results. Most web browsers allow cookies, but you can change your settings to refuse cookies or to track cookies. However, some resources may not work correctly if cookies are disabled in the browser.
9. Web tags. On certain web pages or emails, the Operator may use common Internet “web tagging” technology (also known as “tags” or “fine GIF technology”). Web tags help analyze the performance of websites, for example by measuring the number of visitors to a site or the number of “clicks” made on key positions on a site page.
10. Operator - an organization that, independently or jointly with other persons, organizes and (or) carries out the processing of personal data, as well as determining the purposes of processing personal data, the composition of personal data to be processed, and actions (operations) performed with personal data.
11. User – Internet user.
12. The site is a web resource https://lc-dv.ru, owned by the Company with limited liability"Legal Center"
2. General provisions
1. This Policy regarding the processing of personal data (hereinafter referred to as the Policy) is drawn up in accordance with paragraph 2 of Article 18.1 of the Federal Law “On Personal Data” No. 152-FZ of July 27, 2006, as well as other regulations Russian Federation in the field of protection and processing of personal data and applies to all personal data that the Operator may receive from the User while using the Site on the Internet.
2. The operator ensures the protection of processed personal data from unauthorized access and disclosure, misuse or loss in accordance with the requirements of the Federal Law of July 27, 2006 No. 152-FZ “On Personal Data”.
3. The operator has the right to make changes to this Policy. When changes are made, the date of the last update of the edition is indicated in the title of the Policy. The new version of the Policy comes into force from the moment it is posted on the website, unless otherwise provided new edition Politicians.
3. Principles of processing personal data
1. The processing of personal data by the Operator is carried out on the basis of the following principles:
2. legality and fair basis;
3. limiting the processing of personal data to the achievement of specific, predetermined and legitimate purposes;
4. preventing the processing of personal data incompatible with the purposes of collecting personal data;
5. preventing the merging of databases containing personal data, the processing of which is carried out for purposes incompatible with each other;
6. processing only those personal data that meet the purposes of their processing;
7. compliance of the content and volume of processed personal data with the stated purposes of processing;
8. preventing the processing of personal data that is excessive in relation to the stated purposes of their processing;
9. ensuring the accuracy, sufficiency and relevance of personal data in relation to the purposes of processing personal data;
10. destruction or depersonalization of personal data upon achieving the goals of their processing or in the event of loss of the need to achieve these goals, if it is impossible for the Operator to eliminate the violations of personal data, unless otherwise provided by federal law.
4. Processing of personal data
1. Obtaining PD.
1. All PD should be obtained from the subject of the PD himself. If the subject's PD can only be obtained from a third party, then the subject must be notified of this or consent must be obtained from him.
2. The operator must inform the PD subject about the purposes, intended sources and methods of obtaining PD, the nature of the PD to be received, the list of actions with PD, the period during which the consent is valid and the procedure for its revocation, as well as the consequences of the PD subject’s refusal to give written consent to receive them.
3. Documents containing PD are created by receiving PD via the Internet from the PD subject during his use of the Site.
2. The operator processes personal data if at least one of the following conditions is present:
1. Processing of personal data is carried out with the consent of the subject of personal data to the processing of his personal data;
2. Processing of personal data is necessary to achieve the goals provided for by an international treaty of the Russian Federation or law, to implement and fulfill the functions, powers and responsibilities assigned by the legislation of the Russian Federation to the operator;
3. Processing of personal data is necessary for the administration of justice, execution judicial act, an act of another body or official subject to execution in accordance with the legislation of the Russian Federation on enforcement proceedings;
4. Processing of personal data is necessary for the execution of an agreement to which the subject of personal data is a party or beneficiary or guarantor, as well as for concluding an agreement on the initiative of the subject of personal data or an agreement under which the subject of personal data will be a beneficiary or guarantor;
5. Processing of personal data is necessary to exercise the rights and legitimate interests of the operator or third parties or to achieve socially significant goals, provided that the rights and freedoms of the subject of personal data are not violated;
6. Processing of personal data is carried out, access to an unlimited number of persons is provided by the subject of personal data or at his request (hereinafter referred to as publicly available personal data);
7. The processing of personal data subject to publication or mandatory disclosure in accordance with federal law is carried out.
3. The operator may process PD for the following purposes:
1. increasing the awareness of the PD subject about the products and services of the Operator;
2. concluding agreements with the subject of personal data and their execution;
3. informing the subject of personal data about news and offers of the Operator;
4. identification of the subject of personal data on the Site;
5. ensuring compliance with laws and other regulations in the field of personal data.
1. Individuals who are in civil legal relations with the Operator;
2. Individuals who are Users of the Site;
5. PD processed by the Operator is data received from Users of the Site.
6. Personal data is processed:
1. – using automation tools;
2. – without the use of automation tools.
7. Storage of PD.
1. PD of subjects can be received, undergo further processing and transferred for storage as paper media, and in electronic form.
2. PD recorded on paper is stored in locked cabinets or in locked rooms with limited access rights.
3. PD of subjects processed using automation tools for different purposes is stored in different folders.
4. It is not allowed to store and place documents containing personal data in open electronic catalogs (file sharing services) in ISPD.
5. PD is stored in a form that allows identification of the PD subject for no longer than required by the purposes of their processing, and they are subject to destruction upon achievement of the purposes of processing or in the event of the loss of the need to achieve them.
8. Destruction of PD.
1. The destruction of documents (media) containing personal data is carried out by burning, crushing (grinding), chemical decomposition, transformation into a shapeless mass or powder. A shredder can be used to destroy paper documents.
2. PD on electronic media is destroyed by erasing or formatting the media.
3. The fact of destruction of PD is documented by an act of destruction of media.
9. Transfer of PD.
1. The operator transfers PD to third parties in the following cases:
– the subject has expressed his consent to such actions;
– the transfer is provided for by Russian or other applicable legislation within the framework of the procedure established by law.
2. List of persons to whom PD is transferred.
Third parties to whom PD is transferred:
The Operator transfers the PD to Legal Center LLC (located at: Khabarovsk, 680020, Gamarnika St., 72, office 301) for the purposes specified in clause 4.3 of this policy. The operator entrusts the processing of PD to Legal Center LLC with the consent of the PD subject, unless otherwise provided by federal law, on the basis of an agreement concluded with these persons. Legal Center LLC processes personal data on behalf of the Operator and is required to comply with the principles and rules for processing personal data provided for by Federal Law-152.
5. Protection of personal data
1.According to requirements regulatory documents The operator has created a personal data protection system (PDS), consisting of subsystems of legal, organizational and technical protection.
2. The legal protection subsystem is a complex of legal, organizational, administrative and regulatory documents that ensure the creation, operation and improvement of the legal protection system.
3. The subsystem of organizational protection includes the organization of the management structure of the CPPD, the permitting system, and the protection of information when working with employees, partners and third parties.
4. The technical protection subsystem includes a set of technical, software, software and hardware tools that ensure PD protection.
5. The main PD protection measures used by the Operator are:
1. Appointment of a person responsible for PD processing, who organizes PD processing, training and instruction, internal control over compliance by the institution and its employees with PD protection requirements.
2. Identification of current threats to the security of personal data when they are processed in ISPD and the development of measures and measures to protect personal data.
3. Development of a policy regarding the processing of personal data.
4. Establishing rules for access to personal data processed in the ISPD, as well as ensuring registration and accounting of all actions performed with personal data in the ISPD.
5. Establishment of individual access passwords for employees information system in accordance with their production responsibilities.
6. Application of information security tools that have passed the conformity assessment procedure in accordance with the established procedure.
7. Certified antivirus software with regularly updated databases.
8. Compliance with conditions ensuring the safety of personal data and excluding unauthorized access to them.
9. Detection of facts of unauthorized access to personal data and taking measures.
10. Restoration of personal data modified or destroyed due to unauthorized access to it.
11. Training of the Operator’s employees directly involved in the processing of personal data in the provisions of the legislation of the Russian Federation on personal data, including requirements for the protection of personal data, documents defining the Operator’s policy regarding the processing of personal data, local acts on the processing of personal data.
12. Implementation internal control and audit.
6. Basic rights of the subject of personal data and obligations of the Operator
1. Basic rights of the subject of personal data.
The subject has the right to access his personal data and the following information:
1. confirmation of the fact of processing of PD by the Operator;
2. legal grounds and purposes of PD processing;
3. goals and methods of PD processing used by the Operator;
4. name and location of the Operator, information about persons (except for the Operator’s employees) who have access to PD or to whom PD may be disclosed on the basis of an agreement with the Operator or on the basis of federal law;
5. terms of processing of personal data, including periods of their storage;
6. the procedure for the exercise by the subject of personal data of the rights provided for by this Federal Law;
7. name or surname, first name, patronymic and address of the person processing PD on behalf of the Operator, if the processing has been or will be assigned to such a person;
8. contacting the Operator and sending him requests;
9. appealing the actions or inaction of the Operator.
10. The Site user may at any time withdraw his consent to the processing of PD by sending an email to the following email address: [email protected], or by sending a written notification to the address: 680020, Khabarovsk, st. Gamarnika, house 72, office 301
eleven. . After receiving such a message, the processing of the User's PD will be stopped and his PD will be deleted, except in cases where processing can be continued in accordance with the law.
12. Responsibilities of the Operator.
The operator is obliged:
1. when collecting PD, provide information about PD processing;
2. in cases where the PD was not received from the subject of the PD, notify the subject;
3. if the subject refuses to provide PD, the consequences of such refusal are explained to the subject;
5. take the necessary legal, organizational and technical measures or ensure their adoption to protect PD from unauthorized or accidental access to it, destruction, modification, blocking, copying, provision, distribution of PD, as well as from other unlawful actions in relation to PD;
6. provide responses to requests and appeals from PD subjects, their representatives and authorized body to protect the rights of personal data subjects.
7. Features of processing and protection of data collected using the Internet
1. There are two main ways in which the Operator receives data via the Internet:
1. Providing PD by PD subjects by filling out the Site forms;
2. Automatically collected information.
The operator can collect and process information that is not PD:
3. information about the interests of Users on the Site based on the entered search queries of Site users about services and goods sold and offered for sale in order to provide up-to-date information to Users when using the Site, as well as generalization and analysis of information about what sections of the Site, services, products are in greatest demand among Site Users;
4. processing and storing search queries of Site Users for the purpose of summarizing and creating statistics on the use of sections of the Site.
2. The Operator automatically receives certain types of information obtained during User interaction with the Site, correspondence by email, etc. We are talking about technologies and services such as cookies, Web tags, as well as User applications and tools.
3. At the same time, Web tags, cookies and other monitoring technologies do not make it possible to automatically receive PD. If the Site User at his own discretion provides his PD, for example, when filling out a form feedback, then only then do automatic collection processes start detailed information for ease of use of the Site and/or to improve interaction with Users.
8. Final provisions
1. This Policy is a local regulatory act of the Operator.
2. This Policy is publicly available. The public availability of this Policy is ensured by publication on the Operator’s Website.
3. This Policy may be revised in any of the following cases:
1. when the legislation of the Russian Federation in the field of processing and protection of personal data changes;
2. in cases of receiving instructions from competent authorities government agencies to eliminate inconsistencies affecting the scope of the Policy
3. by decision of the Operator;
4. when the purposes and terms of PD processing change;
5. when changing organizational structure, structure of information and/or telecommunication systems (or introduction of new ones);
6. when using new technologies for processing and protecting personal data (including transmission, storage);
7. when there is a need to change the process of processing personal data related to the activities of the Operator.
4. In case of failure to comply with the provisions of this Policy, the Company and its employees are liable in accordance with current legislation Russian Federation.
5. Control of compliance with the requirements of this Policy is carried out by persons responsible for organizing the processing of Company Data, as well as for the security of personal data.
The deadline for conducting an on-site tax audit is in 2019. What's happened tax audit. What elements does the process itself contain? How an on-site inspection is carried out, suspended and extended.
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There are several types of tax audits, and on-site inspections are the most common among them.
The period for carrying out such a procedure is generally known. But then why do some tax services allow themselves to increase or suspend it?
What you need to know
An on-site inspection takes place at the location of the taxpayer organization, except in exceptional cases. In order for it to take place, a decision from the boss is required tax office(Article 89 of the Tax Code of the Russian Federation).
Also, there are two types of tax audit of enterprises and individuals– thematic and complex.
The difference between them lies in the subject of the check:
They can also be divided into continuous and selective:
If the inspected enterprise has branches, they must also be subject to inspection (clause 7 of article 89 of the Tax Code of the Russian Federation).
During an inspection of the entire enterprise, the Federal Tax Service department accepts only the location of the main office.
If the branch is inspected separately, the decision is made by the territorial tax office.
In a situation where an organization has separate divisions that do not have the status of a branch or any representative office, the tax service has no right to check them separately.
Definitions
On-site inspection is a procedure that is carried out by tax services for certain control of financial and economic activity taxpayers.
Seizure of documents is extremely necessary if there is a suspicion that the required documents may be destroyed by an unscrupulous taxpayer.
The head of one or another inspection group issues a special resolution, on the basis of which all papers are confiscated. The procedure must be carried out in the presence of witnesses.
All documents are included in a special list. If the originals are confiscated, the taxpayer receives copies of documents in return.
After the protocol is drawn up and signed, one copy remains with the taxpayer.
If the inspection team is obstructed and not allowed to enter the premises where documentation is stored, inspectors have the right to enter there without the owner’s permission.
Video: on-site tax audit
Often a tax audit cannot be done without consultations with various experts. This is necessary if information is required regarding subjects that are not within the competence of tax service.
The main thing is that the specialist is a person disinterested in the results of the inspection. This could be expertise in science or art.
In rare cases, the tax inspector may need the assistance of a translator. The specialist has the opportunity to familiarize himself with all tax audit documents.
The taxpayer, in turn, can:
- request that another specialist be involved in the inspection;
- be constantly present at his work;
- read the conclusion that the expert will give at the end.
After the on-site tax inspection comes to an end, the team leader draws up a document confirming the inspection. It must be written in two copies.
One certificate remains with the taxpayer, and the second is taken with them by the visiting team. Then, within 2 months, a special document is drawn up based on the certificate.
The taxpayer receives it no later than 5 days. If he does not want to accept the document, a corresponding note is made in it, and it is sent to the person by mail.
This document must contain:
- general information, that is, who exactly, when, where and for what period carried out this tax audit;
- offenses discovered by the tax inspector;
- suggestions on how the taxpayer can correct the situation.
Having received and become familiar with the result of a tax audit, a person can appeal it. To do this, the legislation gives taxpayers 2 weeks from the date of receipt of the document.
That is, you should write a letter explaining in detail exactly what the inspectors did wrong. All information must be documented.
It is also sent to the tax service that carried out the audit, but from there it is forwarded to higher authority. There the complaint is considered and a decision is made within the specified period.
The presence of the applicant is not required. If in this case he does not receive the required result, then he has the legal right to file.
But tax authorities in some cases have the right to suspend the inspection, as well as extend it. This is important for a complete and comprehensive inspection.
Generally established standards
The period of a standard tax inspection cannot be more than 2 months, unless there is a need to set a different period.
The inspection time for an individual branch of an enterprise is 1 month. In rare cases, the inspector may extend the deadline or complete the inspection earlier.
Sometimes officials discover some important evidence of taxpayer violation tax legislation after the check is completed. By law, they do not have the right to add this information to the case.
From what day is it calculated?
Any on-site tax inspection begins on the day the tax service made a decision. The tax inspection ends on the day the certificate of its result is compiled and issued.
What is the maximum period
So, according to the Tax Code, the tax inspector can also increase the audit period.
On average, the maximum increase is possible up to 4 months. The deadline for conducting an on-site tax audit is no more than 6 months.
But this only happens in established by law cases. The reasons for this are indicated in the appendix to.
Most often, the tax inspector extends the audit if:
- the taxpayer has the status of the largest enterprise;
- It was obtained Additional Information on the activities of the taxpayer;
- events occurred that prevented the tax audit ( disaster etc.);
- the organization has several divisions that do not have branch status;
- the taxpayer did not provide documents on time;
- other important reasons appeared.
What is a special case that allows a tax inspector to check a taxpayer for as long as six months?
IN regulations Only one reason is indicated - this is when the organization has a huge number of divisions and verification takes a lot of time. Additional reasons can only be taken into account by the court.
It is on the basis court decision the inspector may conduct a lengthy inspection. But even in this case, it cannot last more than six months.
Standards for suspension
The Tax Service may suspend an audit of the taxpayer. After a break, the inspector has the right to calmly resume the process. In this case, the break period is not taken into account as the inspection period.
Let’s say that a month after the audit, the tax authorities are forced to stop it for 10 days. After this period, the inspection team has another month left to continue the inspection of the enterprise.
In addition, the procedure for suspension and extension remains at the discretion of the inspection authorities. The Tax Code limits total term suspension, not allowing it to be done for more than 6 months.
During a break, the tax inspector cannot (Letter of the Federal Tax Service dated July 25, 2013 No. AS-4-2/13622):
- is located on the territory of the taxpayer being audited;
- check documentation and property;
- keep documents that have not been subject to seizure procedures.
Despite such prohibitions, a tax inspector during a forced break has the right to receive information about the taxpayer. Naturally, such requests are sent to third parties.
Yulia Vasilyeva
Head of the group for accreditation of foreign missions
Tax audit for more than three years
In a number of cases, the law allows for the possibility of conducting inspections and holding people accountable for violations of the law, even if the period subject to control as part of an on-site tax audit exceeds three calendar years.
Article 87 of the Tax Code of the Russian Federation provides that for the purpose of monitoring compliance by a taxpayer, payer of fees or tax agent legislation on taxes and fees, tax authorities have the right to conduct on-site and desk audits.
Clause 1 of Art. 88 of the Tax Code of the Russian Federation states that within the framework of a desk audit, the period specified in the declaration submitted by the taxpayer and the documents submitted by the taxpayer is subject to control.
The period subject to control within on-site inspection, clause 4 of Art. 89 Tax Code of the Russian Federation. It should not exceed three calendar years preceding the year in which the decision to conduct the inspection was made, unless otherwise provided by Art. 89 Tax Code of the Russian Federation.
IN this article We propose to consider those same “other” cases, in the event of which the tax authorities have the right to control the correctness of calculation and timely payment of taxes for periods exceeding the established three years from the date of the decision to conduct an on-site audit.
Example
The decision to conduct an on-site tax audit of X LLC was made on December 29, 2012. The taxpayer received this decision on January 11, 2013. What limits can be set for the period subject to external control? tax authority as part of this on-site tax audit? According to the literal interpretation of paragraph 4 of Art. 89 of the Tax Code of the Russian Federation, tax authorities have the right to check the correctness of calculation and timely payment of taxes by the taxpayer of LLC “X” for the period starting from January 1, 2009.
Please note that the fact that the decision to conduct an audit was received by the taxpayer not in the year in which it was made, but in the following year, does not in any way affect the three-year limitation period subject to verification.
This conclusion is confirmed by materials of judicial practice (resolution of the Federal Antimonopoly Service of the North-Western District dated June 22, 2012 No. A05-14239/2010).
You should also take into account the clarifications of the Plenum of the Supreme Arbitration Court of the Russian Federation (paragraph 2, paragraph 27 of Resolution No. 5 of February 28, 2001), according to which the norm of paragraph 4 of Art. 89 of the Tax Code of the Russian Federation establishes only limitation periods when the tax authority determines the period of past activity of the taxpayer, which may be covered by an audit, and does not contain a ban on conducting audits of tax periods of the current calendar year.
Exception from general rule about the period that may be covered by an on-site tax audit, provided for in Art. 89 of the Tax Code of the Russian Federation, contained in paragraph. 3, paragraph 4 of this article is the case when the taxpayer submits an updated declaration within the framework of the corresponding on-site tax audit. This exception exempts the regulatory authority from the three-year limitation period for the period under review and grants the right to conduct an on-site inspection for an arbitrarily long period for which an updated declaration is submitted.
It should be noted that the wording of the norm in question - “within the framework of the corresponding on-site tax audit” - allows for certain options for the behavior of the taxpayer and allows the company to try to limit the possibility of expanding the boundaries of the audited period. Thus, from the literal interpretation it follows that the exception can be applied only if the “clarification” was submitted directly during the on-site tax audit.
The tax authorities themselves, according to the explanations of the Federal Tax Service of Russia, presented in letter No. AS-4-2/8792 dated May 29, 2012, believe that the moment of submission of the updated declaration (during the on-site tax audit, before it, after it), for the application of the norm does not matter, and an on-site audit can be carried out for the period specified in the “clarification”, exceeding three years from the date of the decision to conduct an audit, unless the corresponding period was previously covered by an on-site tax audit. At the same time, there is judicial practice when courts of several instances took the side of the taxpayer.
Case study:
“On August 24, 2009, the head of the Inspectorate made decision No. 58/28 to conduct an on-site tax audit of SME ROSSBAN LLC regarding the correctness of calculation and timely payment (withholding, transfer) of all types of taxes and fees paid by it, as well as insurance premiums for compulsory pension insurance - for the period from January 1 to December 31, 2008.
The updated income tax return No. 3 for the first quarter of 2005 was submitted by the company to the Inspectorate on March 12, 2008, that is, three months before the start of the on-site tax audit for 2005-2007, appointed by decision No. 31 dated June 25, 2008. At the same time, the decision No. 58/28 (as amended and supplemented) does not contain instructions to conduct an on-site tax audit in relation to tax period 2005, including for the first quarter of 2005.
Under such circumstances, the court of first instance came to a reasonable conclusion that the disputed amended declaration was subject to examination and assessment during a desk tax audit of the declaration or during an on-site audit of the period to which it relates (2005), and as a consequence, the absence of tax authority of the legal basis for the audit of the first quarter of 2005 as part of the audit for the period from January 1 to December 31, 2008" (resolution of the Thirteenth Arbitration Court of Appeal dated May 30, 2011 No. A21-8116/2010).
Another “exceptional case” specified in Art. 89 of the Tax Code of the Russian Federation, is the submission by the taxpayer of an updated declaration in which the amount of tax is adjusted downwards (clause 2, clause 10, article 89 of the Tax Code of the Russian Federation).
Thus, when submitting an updated declaration with the amount of tax to be reduced, the tax authorities have the right to conduct a second on-site tax audit, which may cover the period specified in the “update” that exceeds the three-year limitation period.
Also subject to an exception to the general rule are residents excluded from the unified register of residents of the Special economic zone in the Kaliningrad region. The specifics of conducting on-site tax audits in relation to them are determined by Art. 288.1 and 385.1 of the Tax Code of the Russian Federation (clause 16.1 of Article 89 of the Tax Code of the Russian Federation).
The three-year limitation when conducting audits also does not apply to taxpayers and payers of fees paid when applying the special tax regime established by Chapter. 26.4 of the Tax Code of the Russian Federation, when implementing production sharing agreements. This feature directly enshrined in Art. 346.42 of the Tax Code of the Russian Federation, which states that an on-site tax audit can cover any period during the entire period of validity of the production sharing agreement, starting from the year the agreement entered into force.
Thus, we can distinguish the following cases when tax authorities have the right to audit periods exceeding three years:
| No. | Exceptions | Grounds |
|---|---|---|
| 1 | Submission by the taxpayer of an updated tax return as part of the relevant on-site tax audit. | Paragraph 3, paragraph 4, art. 89 Tax Code of the Russian Federation |
| 2 | Repeated on-site audit in connection with the submission by the taxpayer of an updated tax return, which indicates the amount of tax in an amount less than previously declared. | Subclause 2, clause 10, art. 89 Tax Code of the Russian Federation |
| 3 | Conducting an on-site inspection of a resident excluded from the register of the Special Economic Zone in the Kaliningrad Region, in terms of income tax and corporate property tax, provided that the decision to order such an inspection is made no later than three months from the date of payment by the resident of the relevant tax. | Clause 16.1 art. 89 Tax Code of the Russian Federation |
| 4 | Conducting an on-site audit of a taxpayer who uses a special tax regime when implementing a production sharing agreement. | Clause 1 of Art. 346.42 Tax Code of the Russian Federation |
Checking individual entrepreneurs who have already ceased their activities
Due to the increase in the amount of contributions to Pension Fund twice as many individual entrepreneurs decided to cease operations. They believe that if they have received certificates of termination, deregistration with the Federal Tax Service and an extract from IGRIP, then the regulatory authorities will never again bother them about the correctness and timeliness of paying taxes (fees) for the period of their activities as individual entrepreneurs. However, it is not. Even though the individual no longer has the status individual entrepreneur, it continues to remain a taxpayer and its obligation to pay taxes and fees while remaining individual entrepreneurial activity doesn't stop.
The grounds for the emergence, change and termination of the obligation to pay a tax or fee are established in Art. 44 Tax Code of the Russian Federation. According to paragraph 3 of this article, the obligation to pay taxes and (or) fees is terminated:
- with the payment of a tax and (or) fee by a taxpayer, a fee payer and (or) a participant in a consolidated group of taxpayers in cases provided for by the Tax Code of the Russian Federation;
- with the death of an individual taxpayer or declaring him dead in the manner established by the civil procedural legislation of the Russian Federation; clarification
- with the liquidation of the taxpayer organization after all settlements with budget system Russian Federation in accordance with Art. 49 Tax Code of the Russian Federation;
- with the occurrence of other circumstances with which the legislation on taxes and fees relates to the termination of the obligation to pay the relevant tax or fee.
As you can see, this norm does not provide for the fact of termination of individual entrepreneurial activity as a basis for termination of the obligation to pay a tax (fee).
Moreover, paragraphs. 8 clause 1 art. 23 of the Tax Code of the Russian Federation provides for the obligation of taxpayers to ensure the safety of accounting and accounting data for four years. 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), as well as payment (withholding) of taxes. Termination of business activity does not relieve the former entrepreneur from this obligation.
Important in work:
- The taxpayer has the right to reconcile calculations with the tax authority for a period that exceeds three years.
- Losing the status of an entrepreneur does not mean that the tax authorities will never again be able to verify the correctness of tax calculations for the period of business activity by the former individual entrepreneur.
There is an opinion:
- The inspectorate has the right to conduct an on-site inspection for a period that has not previously been inspected and for which an “update” has been submitted, even if more than three years have passed. Therefore, when submitting a “clarification”, it is necessary to calculate the deadlines.
- In practice, not everyone is checked with the same regularity: some annually, and others once every few years. And yet, tax authorities try to avoid “dead zones,” that is, situations when a company has not been inspected for more than three years and periods have appeared that tax authorities no longer have the right to check. Therefore, if you have not been checked for more than three years, wait for an on-site inspection.
Taxpayers (even conscientious ones) have an extremely negative attitude towards any audits, but companies and organizations are especially disliked by on-site tax audits. The reasons are clear: not only do tax authorities come under fire “out of the blue,” but it is necessary to create acceptable working conditions for them, and the physical presence of inspectors in the office creates an atmosphere of nervousness and stress for employees, and disrupts the usual rhythm of work.
Prepare for the planned desk audit You can always think about the answers to each question in advance, obtain missing documents or make corrections to existing ones, try to “plug the holes.” This will not work with an away visit: one fine morning you simply meet guests who are not at all obliged to inform you about the visit in advance (letter of the Federal Tax Service No. AS-37-2/15853 dated 01/18/2010).
Is it possible to find out about the upcoming visit of the tax authorities in advance? Directly, by calling or submitting a written request - no. But there is indirect methods, using which you can predict the upcoming test with a high degree of probability:
- If you have developed a close, trusting relationship with your bank, the employee may hint that the bank has requested an extended statement of the flow of funds in your accounts over the past two or three years.
- If your counterparty comes to the attention of tax or law enforcement authorities, you may be sent a request for information about your relationship with him. A sure signal that “pulling the string” will come to you.
- So-called counter checks are commonplace. If your supplier or buyer is being shaken (business activity has lasted for 2-3 years), your partner can signal you in a friendly manner about the risks.
Plan or strong suspicions?
The tax authorities have an audit plan, which, of course, is not available to the general public. Why did they come to you and exactly now?According to the Concept of on-site inspections (Federal Tax Order No. ММВ-7-2-297), tax authorities form their plan based on an assessment of the risks of the company’s operation, realizing that it is technically impossible to check all legal entities and individuals in the country, so control is carried out selectively.
Who has increased chances to come under close attention and find yourself “under the hood”? Here are some criteria:
- Suspiciously low amounts of taxes paid, incommensurate with the scale of the organization’s activities.
- Losses over several years (2 years or more).
- Extremely low profitability does not interfere with business success.
- Suspicious low salaries in a thriving company.
- An enormous percentage of tax deductions.
- Cost growth is significantly ahead of income growth over a long period.
- The company was registered and deregistered several times in various territorial tax departments.
It is important to remember that fiscal authorities have their own internal plan, the main indicator of which is budget filling. This means that people can come to a successful and profitable company “just like that” if the budget is low and they urgently need to “plug the holes” through additional charges and fines.
Types and options, types of on-site inspections. What types of tax audits are there, and what can inspectors check?
- Planned: a maximum of two within one year, and the period of activity subject to verification is a maximum of three years from the current one. What does this mean: if they came to you in September 2018, they will check the years 2015, 2016, 2017. There are exceptions, for example, control over personal income tax, which is paid monthly: tax authorities will want to check the correctness of calculation and personal income tax payment for January-August 2018, for example.
- An unscheduled on-site tax audit is carried out at any time, regardless of the time of the planned one, even immediately after the completion of the planned one! Very often the reason is the liquidation of an organization or its reorganization, mergers and acquisitions.
- Primary - carried out for the first time, usually as part of a plan.
- Repeated: performed by a higher tax authority if some suspicions have crept in regarding a subordinate tax authority that carried out its work “carelessly” or (possibly) entered into a conspiracy with the recipient of the audit, which resulted in a reduction in the amount of taxes assigned to be paid to the budget.
- Continuous: a total check of all company documents for the period subject to verification.
- Selective: only a part of the documents becomes an object or for a short period. If violations are detected, it is very possible that the same violations may be found in other documents or in other time periods.
- Comprehensive: all taxes are checked without exception.
- Selective: only some taxes are selectively controlled, but not all.
Restrictions associated with the appointment and conduct of VNP
- Only three calendar years of the organization’s activities are checked before the year of the GNP.
- The audit can be carried out exclusively at the actual location of the taxpayer (central office) or, if conditions do not allow organizing a workplace for employees of fiscal authorities, at the local office of the Federal Tax Service.
- Only two GNPs are allowed per year, and re-checking the same documents a second time is also prohibited.
On-site tax audit: what is it and how does it work?
Undoubtedly, the main object of interest of a tax audit is the correctness of tax calculations and timely payment of money to the budget. Inspectors from the Federal Tax Service should not be interested in extraneous affairs of the organization that are outside their sphere of interest and competence.Exceptions are minimal:
- If the company is implementing a regional investment project.
- In cases where the taxpayer uses a special taxation regime (this is reflected in chapters 26.1 to 26.5 of the Tax Code). In this case, you need to be prepared for the fact that controllers will take care of all fees and taxes, conduct a thorough audit of the entire array of financial and accounting documents without exception.
Tax authorities start working
Uninvited visitors are required to immediately, “on the threshold,” present to the director of the organization an official decision to conduct an on-site tax audit. The official document must contain both the full and abbreviated name of the company, if actions are carried out with an individual entrepreneur - his full name. Further, the decision must contain information about the subject of the inspection and the period that will be subject to control. It is mandatory to have information about the inspectors: the full names of the employees and their positions are indicated.After presenting the decision and familiarizing the director of the organization with it, an interview is usually held with both management and other persons responsible for taxes - deputies, financiers, chief accountant. Avoiding conversation is a stupid tactic; it’s worth thinking about how to establish contact and establish cooperation, but within the framework of corporate etiquette and rules.
Standard procedures used in the tax audit process
To begin with, inspectors will probably want to get acquainted with the main legal documents on the basis of which the organization carries out its activities. This is a certificate of registration and registration with the tax authorities, charter, licenses, constituent documents, orders of appointment officials, documents of ownership of real estate and land.An on-site tax audit in 95% of cases is accompanied by an inventory, which helps tax officials assess the movement of inventory and thus collect valuable information about the economic activities of the company being audited. Tax officers have every right to inspect office rooms (not to be confused with a search - this is a completely different procedural action), visit warehouses, workshops, trading floors, back rooms and ask unexpected questions. You cannot prohibit them from visiting certain areas, or prevent them from doing so, but you should definitely assign a couple of employees as witnesses or witnesses - in case an inspection report is drawn up.
According to Articles 93 and 93.1 of the Tax Code, tax authorities have the right to request any documents relating to the financial and economic activities of the company. If tax officials are afraid of deliberately concealing papers or hiding them with the aim of destroying or secretly making changes to them, tax officers have the right to make a seizure, but only during the daytime.
Sometimes, to establish the truth, tax authorities resort to examination of documents (Article 95), in as a last resort- to interrogate witnesses (not necessarily employees of the company being audited).
Typical goals and objectives pursued by tax authorities:
- Were the registration rules followed, and was information about bank accounts (opening and closing) provided on time?
- Delays or failure to provide a tax return, any information they need to monitor the company's taxation, are established.
- Tax officers begin a thorough examination of documents that reflect all the financial and economic activities of the company in order to identify the taxable base. Violations in the accounting of the taxable base, income and expenses of the company are identified, and the compliance of the declared tax regime with the actual type of business of the audited structure is checked.
- Compliance with the law of tax calculations, completeness of their payment to the budget, and absence of delays are checked.
- In the process of conducting an on-site tax audit, arithmetic, unintentional or intentional errors, inaccuracies in documents are revealed, distortions are recorded and violations are assessed accounting, resulting in changes in the tax base.
After all the procedures have been completed, the inspectors slowly systematize the information and create final inspection documents.
Making a final decision based on the results of consideration of tax audit materials: certificate and report
As soon as the on-site tax audit is completed, the person being audited receives a short certificate - a dry document that only records the fact of completion of the work, after which any verification actions are considered illegal. Usually the certificate is handed over to the taxpayer’s management on the very last day.According to the law, tax authorities are given 2 months to draw up the final Act. The form of the Act is stipulated by the Order of the Federal Tax Service MMV-7-2/189, the document consists of an introductory, descriptive and final part. Even if there are absolutely no violations Tax Code not detected during the VNP, the Act is still drawn up and signed.
What is written in the Act?
- Taxpayer details, date of compilation, start and end period of the audit.
- List of verified documents, all activities carried out during the VNP (inventory, inspections, seizure of documents, etc.).
- In the descriptive section of the Act - what was found and why it is considered a violation. Evidence and references to real articles of the Tax Code of the Russian Federation are required; fantasies and assumptions have no place in the Act!
- The third part of the Act provides recommendations, methods and deadlines for eliminating identified violations.
It is accepted that 6 days must pass from the date of affixing the postal stamp on the letter (for companies with foreign jurisdiction - 20 days) and it will be considered that the Certificate has been delivered to the payer. It is from the 6th day that the period for appealing (objections) to the inspection begins.
Actions of the taxpayer after receiving the on-site tax audit report
If the head of the company has objections to the content of the Act and conclusions, he has one month left to submit written objections to the tax authorities. Never neglect the possibility of this appeal: if you have legitimate arguments, you can challenge something and save a lot of money.If something is underpaid or not paid at all, tax authorities make proportional additional charges and oblige the organization to fulfill its duty to pay taxes. For violations they are held accountable; the smallest possible measure is fines and penalties.
By the way, tax officials can contact the Investigative Committee or other justice authorities at any time if they identify serious violations of the law. Authorities can officially take part in the inspection if violations amount to a criminal offense.
Surely, the organization employs employees whose guilt has been proven, even if these were accidental errors in registration. The head of the organization is obliged to bring the perpetrators to disciplinary liability, which is reflected in the order, but also has the right to refuse to hold employees accountable.
On-site tax audit in 2017 and 2018: list of features
- If within 36 months before making an entry in the Unified State Register of Legal Entities about the beginning of the liquidation of an organization or individual entrepreneur, there was no movement Money for bank accounts, GNP will not be carried out.
- After submitting an updated tax return and if the amount of tax paid has decreased, only the validity of the decrease is checked.
- The Federal Tax Service has developed a special form for taxpayers to object to the GNP Act.
- Attachments to the Audit Report can now be given to the taxpayer separately from the Audit Report and later.
Two months is far from the limit for the period of inspection (GNP)
The Law (Tax Code of the Russian Federation) establishes a standard two-month period for tax officers to work “on the road.” The countdown for conducting tax audits starts from the date of the decision to conduct a tax audit until the date that will appear on the certificate (this is where the audit ends).However, for a number of reasons the period is extended to two or six months, a decision on this is made by the head of the inspector tax division. For an extension there must be compelling reasons, some of which are listed in the order of the Federal Tax Service dated May 8, 2015 No. ММВ-7-2/189:
- If a tax audit is carried out in a large corporation (organization) and the tax authorities simply do not have the human resources to complete the work on time. This also includes the presence of a network of branches and remote divisions in the audited entity, which may be geographically distant from the head office.
- In cases where the inspectors already have information about possible violations, which necessitates the need to “dig deeper.”
- If the audited taxpayer delays providing the required documents.
- No one is immune from force majeure situations: if a fire or flood occurs, the period increases.
- The FMS order contains the phrase “other circumstances” - unfortunately, this clause gives tax officials too broad opportunities.
Is there a deadline for conducting an on-site tax audit? Yes, it is equal to one year, including all extensions and “pauses”.
How to minimize risks?
According to statistics for 2017, 99% of on-site tax audits resulted in fines and penalties. Is it really possible to “lay down straws”, prepare in advance for the tax authorities’ visit, reduce possible consequences from checking? 100% no, the tax authorities will still find at least something. But there are still ways to reduce the risk to a minimum.- Internal audit: keep your documentation in order, oblige employees to regularly check papers, eliminate common errors in calculations or when filling out documents.
- External audit: enter into an agreement with a specialized company.
- There are specialized consultants who will simulate GNP, consider possible scenarios, point out risks, and prepare employees through training to interact with tax authorities.
On-site tax auditis a variety tax control with its inherent characteristics. Thus, it can be carried out at the location of the taxpayer, and inspectors have the right to check several taxes. If it was still not possible to avoid an on-site inspection by the Federal Tax Service, we recommend that you familiarize yourself with the main nuances of this form of control.
On-site tax audit in 2018: list of features
If you or your organization came to the attention of the tax authorities and received a notification about an on-site tax audit in 2018, you need to familiarize yourself with the features of such an audit:
- An on-site tax audit can be carried out only at the location of the taxpayer (except for the cases specified in paragraph 2, 3, paragraph 2 of Article 89 of the Tax Code of the Russian Federation);
- The main purpose of the audit is to establish whether taxes have been calculated correctly and insurance premiums, and also whether they were paid on time (clauses 4, 17, article 89 of the Tax Code of the Russian Federation);
- the main document confirming the start of an on-site tax audit is the decision to conduct it (clause 1 of Article 89 of the Tax Code of the Russian Federation);
- the period under review cannot exceed 3 years (clause 4 of Article 89 of the Tax Code of the Russian Federation);
When a tax audit may cover a period exceeding 3 years, read the materialsAnd .
- a taxpayer cannot be audited more than once for the same taxes for the same period;
- behind calendar year only one on-site inspection can be carried out (the exception is when the decision to repeat the inspection is made by the head of a higher tax authority of the Federal Tax Service of the Russian Federation);
- An on-site inspection cannot be scheduled in relation to a special declaration (clause 2 of Article 89 of the Tax Code of the Russian Federation), which an individual has the right to voluntarily submit to the Federal Tax Service before 02/28/2019 about his property (real estate, transport, deposits in banks or authorized capital organizations), as well as about foreign companies controlled by him.
The right of the Federal Tax Service to an on-site inspection
It is legally determined that the right to conduct an on-site tax audit has the tax authority to which the taxpayer belongs territorially. Although there are exceptions that apply to the largest taxpayers and separate divisions.
Also important are the date of registration as a taxpayer with a particular tax authority and the date of amendments to the accounting register.
Thus, if, when changing location, the corresponding changes are not made to the Unified State Register of Legal Entities in a timely manner, then an on-site tax audit will be carried out by the tax authority at the previous location. If such a situation arises due to the fault of the tax inspectorate in connection with violation of registration requirements and deadlines, then an on-site tax audit will also be carried out by the inspectorate at the old place of registration (Resolution of the Federal Antimonopoly Service of the Volga District dated May 29, 2013 No. A65-25327/2012).
Other Federal Tax Service Inspectors do not have the right to order inspections of taxpayers located outside their jurisdiction. Thus, the tax authority, which only registers real estate and transport, but not the taxpayer himself, cannot assign the latter an on-site tax audit.
Decision to conduct an on-site tax audit
As noted above, the start of an on-site tax audit is preceded by the preparation of the main document giving the right to conduct control event, - decisions to conduct an on-site tax audit and, accordingly, delivery of it to the inspected legal entity or individual.
This document is worth your time Special attention, since it is the basis for implementing a set of control measures. Often, incompetent inspectors neglect the duty to timely serve and familiarize taxpayers with the decision, but this is a serious mistake and can be used by the persons being inspected as an argument when confirming a violation of procedural norms.
The decision to conduct an on-site tax audit has the right to be made only by the tax authority to which the taxpayer being audited territorially belongs. This document reflects information about the subject of control, the subject of the audit (list of taxes being audited), the audit period and the composition of the audit team. The decision must be signed by the head of the tax office or his deputy.
Where is an on-site tax audit carried out according to the Tax Code of the Russian Federation?
The place for conducting an on-site tax audit is the premises or office of the taxpayer (Clause 1, Article 89 of the Tax Code of the Russian Federation). But sometimes it happens that the size of the premises does not allow the entire inspection team to be located there, and then the audit can be carried out at the tax office.
He must inform himself that the taxpayer does not have the ability to accommodate inspectors, otherwise this decision is made by the head of the inspection team upon visiting and inspecting the taxpayer’s premises.
It should be noted that in practice it happens that the tax authority, without receiving the relevant application and due inspection, decides to conduct an on-site tax audit at the inspectorate. But this indicates that regulatory authorities are violating current order conducting an on-site tax audit.
This opinion is also supported by the courts. Thus, the FAS Moscow District, in resolution dated August 20, 2010 No. KA-A40/8830-10, canceled the decision made based on the results of an on-site tax audit conducted in a simplified version due to a violation of the procedure.
But at the same time, if the decision of the tax authority does not contain significant errors, then the courts are unlikely to side with the taxpayer just because an on-site tax audit was carried out at the tax office without appropriate notification of the person being inspected (resolution of the Federal Antimonopoly Service of the West Siberian District dated April 26. 2013 No. A75-3810/2012).
An important circumstance is that even when conducting an on-site tax audit on the territory of the regulatory authority, the taxpayer must comply with all the requirements of the inspectors, be it a request to submit documents or a requirement to inspect work premises.
See also: .
How long does an on-site tax audit take?
The term of an on-site tax audit is 2 months, but at the same time, the Tax Code of the Russian Federation gives the tax authorities the opportunity to both extend it and suspend it. Inspectors very often use these capabilities when they need to find out whether a certain offense has been committed. business transaction violation, or study additional materials relating to the activities of the person being inspected.
For information on cases when tax authorities can extend the period of an on-site audit, read the material .
The period for which the inspector has the right to extend the inspection is 4 (6) months (clause 6 of Article 89 of the Tax Code of the Russian Federation), and to suspend it is 6 (9) months (clause 9 of Article 89 of the Tax Code of the Russian Federation). Thus, if during a control event tax authorities resort to the methods described above, then the maximum audit period can be 1 year and 3 months.
See material.
An exception is an on-site tax audit of a specific branch or representative office - it must be carried out within 1 month. IN in this case the legislator granted controllers only the right to suspend.
The term of an on-site tax audit begins to be calculated from the day the decision to conduct this control event is made, and ends on the day a certificate is drawn up based on the results of the audit (the specified document must be delivered on the same day).
Therefore, we can highlight the main stages of the verification:
- commencement of an on-site tax audit (delivery of a decision to conduct it);
- verification process (maximum - 1 year 3 months);
- completion of the audit (drawing up a certificate of on-site tax audit).
Thus, within the deadlines indicated above, inspectors are required to carry out all planned activities, as well as those that arose during the inspection process. If inspectors received any evidence after the expiration of the deadline, then they do not have the right to attach it to the materials of the on-site tax audit (Resolution of the Federal Antimonopoly Service of the Far Eastern District dated May 26, 2009 No. F03-2248/2009).
It is also worth noting that such a violation does not imply the cancellation of the decision and the results of the on-site tax audit completely, since there is only one formal circumstance that can influence the court’s decision - this is a violation of the procedure for the participation of the taxpayer in considering the audit materials (paragraph 2, paragraph 14, art. 101 of the Tax Code of the Russian Federation).
More details about the timing of an on-site tax audit are described in the material .
Results
The purpose of a tax audit is to monitor the correctness of calculation and payment of taxes. The procedure for conducting an on-site tax audit is regulated by Art. 89 Tax Code of the Russian Federation. The results of an audit can be canceled only in cases of significant violations on the part of the tax authority, for example, if the taxpayer is not given the opportunity to participate in the consideration of the audit materials and provide explanations.