The Federal Tax Service performs several different functions simultaneously. Therefore it consists of various departments.

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One of the most important is the unit conducting desk audits. This procedure includes an extensive list of a wide variety of actions.

Tax and accounting reports are analyzed. Carrying out department desk audits has the right to demand the seizure of documents and carry out their inventory.

Each employee of this department has his own specific list of responsibilities. Employee rights also differ greatly.

Basic moments

If desk audits are assigned to a specific enterprise, they should familiarize themselves with the following: important points in advance:

• what it is?
• objects of inspections;
• legal grounds.

This way it is possible to avoid complications when carrying out inspections of the type in question. The Federal Tax Service has an extensive list of rights.

Up to blocking transactions on bank accounts of specific enterprises. Such actions are carried out in the event of detection of various serious violations in the conduct of financial statements, formation of the tax base.

What it is

Department of Desk Inspections of Legal Entities and individual entrepreneurs carries out verification of compliance with current tax legislation.

Detection of errors leads to the formation of the corresponding one. It indicates all detected errors and inconsistencies in the compiled documentation.

The enterprise will be obliged to eliminate all of them within the period specified in the legislation. If objections arise, an appropriate document must be generated.

It is sent in writing, by registered mail to the territorial branches of the Federal Tax Service. Drawing up such an objection has its own nuances - all of them should be taken into account.

All issues affecting the desk audit are discussed in as much detail as possible in.

The right to conduct it arises only after submission to the tax service:

• declarations;
• report.

There are special deadlines for submitting these documents. It is important not to violate them. Otherwise, the Federal Tax Service will have the right to order an inspection at any time.

The duration is 3 months. Clause 9.1 of Article No. 88 of the Tax Code of the Russian Federation lists the reasons why this period of time may be increased.

The Federal Tax Service may require additional documents(besides standard set) in special cases:

• a certain amount is declared;
• the declaration was submitted to the tax office by the participant;
• the enterprise has declared rights to any benefits;
• The company's profit-making comes from natural resources.

The department of the Federal Tax Service engaged in desk audits has the right to the following actions:

An act with the results of the inspection is drawn up within 10 days from the completion of this procedure.

No later than 5 days from the date of drawing up the act must be handed over to the taxpayer. All objections must be submitted within 1 month.

The head of the department conducting desk audits must familiarize himself with the report of the audit performed.

Based on the results of this action, appropriate decisions must be made. It is possible to assign additional tax control measures.

The Federal Tax Service is obliged to always warn the management of the enterprise about the inspection in advance. This rule strictly mandatory.

Objects of inspections

The selection of an object for a desk inspection is carried out in accordance with a special regulatory document -

This NAP lists in as much detail as possible all the criteria on the basis of which specific taxpayers are selected.

The fundamental criteria are the following:

• the tax burden on a specific payer is slightly lower than the average in this segment for other enterprises;
• the financial statements indicate the loss of the last few tax periods contract;
• present in the reporting a large number of deductions.

Calculation procedure tax burden is carried out in accordance with Appendix No. 3 to Order No. MM-3-06/333.

In a simplified form, the burden is calculated as the ratio of the amount of all taxes paid to the revenue (average annual turnover) of a particular organization.

Tax data submitted to the Federal Tax Service and income readings from Rosstat are taken into account. Differing from average indicators. Deductions also usually cause serious suspicion among the tax authorities.

For example, if the value for Last year exceeds the figure of 89% of the tax amount.

The objects of inspection can be:

The company must be engaged in some commercial activities on the territory of the Russian Federation. Charitable and other non-profit organizations are usually not inspected by the Federal Tax Service.

But in some, individual cases, desk audits are allowed. There must be some serious reasons for this.

Legal grounds

Conducting desk audits is subject to many regulatory documents. One of the most important is the Tax Code of the Russian Federation, its following sections:

Article No. 88 of the Tax Code of the Russian Federation	The most important points related to the desk audit are reflected
Article No. 93 of the Tax Code of the Russian Federation	Allows for the requirement of certain documents and the possibility of their withdrawal
Article No. 93.1 of the Tax Code of the Russian Federation	The procedure for requesting various documents and information from counterparties (related to conducting a desk audit)
Article No. 90 of the Tax Code of the Russian Federation	Based on this article, the department of desk audits of the Federal Tax Service has the right to interrogate witnesses
Article No. 95 of the Tax Code of the Russian Federation	External examination
	attracting private independent expert(translator or other)
,	Regulates the procedure for examining documents and other items related to taxation
	Establishes a deadline for the formation of an act with the results of the inspection and its submission

Certain provisions federal legislation also regulate the procedure for conducting a desk audit.

To avoid any comments, the head of the enterprise should study all the above-mentioned NAPs. It is important for an accountant to monitor changes current legislation.

First of all, Federal Tax Service employees conducting desk audits pay attention to errors related to reforms.

Functions of the desk inspection department

In the Federal Tax Service, the department of desk audits has special powers. They apply to it under special articles of the Tax Code of the Russian Federation.

The most important issues related to the activities of this unit are the following:

• current structure;
• responsibilities of the head of the department;
• work of a state tax inspector.

Current structure

The current structure responsible for desk audits implements the following main tasks:

• reviews tax returns;
• carries out their selection for in-depth study of documentation;
• conducts the initial selection of candidate taxpayers.

Such a department must include the following qualified specialists:

• accountants;
• lawyers;
• IT specialists – working with 1C programs: Accounting;
• economists.

The specialists listed above are highly qualified. Regardless of their specialization, they all must have a good knowledge of the current tax legislation.

Video: desk tax audit

During preparation, special attention is paid to the latest reforms. Most often, errors in the preparation of declarations and other documents are made in this segment of reporting.

Responsibilities of the head of the department

The head of the desk audit department of the Federal Tax Service has the broadest powers.

He makes the final decision after considering all the documents (acts, objections) submitted to him for analysis. However, his powers are limited tax legislation.

If the enterprise disagrees with the decisions made, the formation of a company is allowed. The company must file it with the court at its location territorial office Federal Tax Service.

Job of a state tax inspector

Government inspectors are responsible for verifying compliance with current tax laws. His responsibilities have their own specifics.

They depend primarily on the following factors:

The main tasks performed by inspectors are:

• carrying out tax audits;
• control over the timeliness of payments/taxes;
• imposition of all kinds of sanctions on violating enterprises;
• generation of statistical data on taxes.

When hiring for the position of tax inspector, the following requirements are imposed on the candidate:

• availability of appropriate education – legal/economic;
• good knowledge of legislation (tax) and accounting;
• knowledge of a personal computer at the user level.

Control and Audit Department

Control and Audit Directorate of the Ministry of Internal Affairs of the Russian Federation - separate structural subdivision. Provides:

• development and subsequent implementation of policies in the field of financial control;
• monitoring the safety of various funds;
• normal operation of the Control Commission of the FTS of the Russian Federation;
• control over the work of managers trading system(within its competence);
• resolution of various disagreements arising between the Federal Tax Service and the judicial authorities.

The peculiarity of a desk audit is that it carried out without direct visit to the taxpayer, and also that Only returns submitted by taxpayers are studied.

The duration of a desk audit according to the Tax Code is strictly limited period. It amounts to three months from the moment of filing the taxpayer’s declaration, as well as other documents on the basis of which taxes are calculated and paid.

However, in certain cases, the duration of the desk audit may be increased. The list of such reasons is contained in Art. 88 Tax Code RF.

If during an audit of a taxpayer, one or another violation of tax legislation is discovered, as well as any discrepancy in the documentation, then in accordance with Article 100 of the Tax Code, a desk audit report is drawn up, in which all identified violations are recorded.

The activities of desk audit departments of tax authorities contribute to filling the federal and local budgets through the collection of unpaid taxes and fees, as well as the elimination of other identified violations in the tax area.

Enterprises may be subject to desk inspection various shapes property, individual entrepreneurs, as well as legal entities. With rare exceptions, only those enterprises that make a profit from their activities are subject to inspection.

However, if there are compelling reasons, the desk audit department of the Tax Service can also inspect charities and other organizations that are not engaged in commercial activities.

In accordance with current regulatory documents, first of all, those enterprises in which the collected taxes are located may be subject to inspection. below average Compared to similar enterprises, the reporting contains a significant number of deductions, and a loss was identified over a certain number of adjacent tax periods.

The goals of audits carried out by the desk departments of tax authorities are to detect and prevent violations in the field of tax circulation, monitor compliance by taxpayers with tax legislation, impose penalties for detected violations, and bring those responsible for detected offenses to tax or administrative liability.

Also, during desk audits, information is collected and systematized, on the basis of which the tax authority selects taxpayers to conduct against them.

Exist four types desk check:

• formal;
• normative;
• arithmetic;
• immediate.

Target formal verification– identify the presence or absence of all necessary reports and documents. In addition to the availability of specific documentation, it is also checked that it is filled out correctly, that it contains no unauthorized corrections, and that it contains the necessary signatures mandatory check their authenticity.

During regulatory audit Documents are examined to identify violations of the legislation in force at the time of the inspection.

To establish the correctness of the amounts specified in the documents being examined, a arithmetic check. Its subject is all digital indicators and arithmetic operations recorded in documents.

Direct check consists in a logical study of digital indicators that are the basis for determining by the taxpayer the specific amount of tax contributed to the budget.

It must be borne in mind that when carrying out this type of audit, tax inspectors do not have the right to demand from the taxpayer any documents at their discretion. The list of documents and information that a taxpayer is required to provide during a desk audit is contained in the Tax Code.

The desk audit department of the tax service carries out significant amount of work. The main functions of the department can be divided into the following categories:

• inspection and control activities;
• collection of information about taxpayers;
• taking action against violators of tax laws;
• analytical work;
• preparation of tax notices and certificates;
• tax calculation;
• interaction with other departments tax authority;
• responses to taxpayer requests within the competence of the department;
• carrying out work to retrain personnel and improve their qualifications.

The department conducts desk audits of tax returns and income declarations individuals, documents on the basis of which taxes and fees are calculated and paid, the amounts applied tax rates and deductions, as well as the legality of transactions with.

Control activities departments relate to tax deductions for VAT, the application of minimum tax rates, and compliance by exporting taxpayers with current legislation in the field of taxes and fees.

The collection of information about taxpayers with their subsequent selection is carried out in order to form a plan for on-site tax audits. In addition, a fairly large-scale collection and analysis of information about taxpayers obtained from various sources is carried out.

Indicators such as the amount of electricity, water, etc. consumed by the taxpayer enterprise are collected. This information analyzed, systematized and used to carry out effective control activities.

The department takes measures against violators of tax laws - suspends transactions on their accounts, transfers information about debtors to the debt settlement department.

Analytical work is carried out in the field of studying existing methods of tax evasion. Based on a comprehensive analysis, the department prepares proposals to prevent the operation of these schemes.

The department is preparing tax notices for individual entrepreneurs, draws up certificates for taxpayers-exporters, which they need to interact with customs authorities.

He also deals with the calculation of property taxes for individuals.

In its activities, the Department of Desk Inspections interacts with other departments of the tax service - it prepares materials and certificates for them, and transmits the results of inspections.

In addition, it is carried out Feedback with taxpayers in the form of preparing responses to written requests received from them.

The department also takes part in activities to improve the qualifications of tax authorities, their retraining, prepares and conducts seminars and meetings on those issues of the tax service that fall within its competence.

Current structure

The desk audit department is headed by a chief who has a wide range of powers and responsibilities, and has on its staff highly qualified lawyers, accountants, economists and specialists in the field high technology. In addition to their specialization, all employees are required to have a good level of training in the field of current tax legislation.

The nuances of conducting desk tax audits are presented in this video.

Responsibilities of the Chief

The boss is in charge current activities department, interacts with other departments of the tax service, deals with personnel issues, compiles job descriptions employees, monitors the employees’ performance of their duties and their compliance with labor regulations, and plans activities.

The chief is personally responsible for the work of the department, compliance with current legislation, and the safety of the property included in the department.

Job of a state tax inspector

State tax inspectors, in accordance with their specifications, check taxpayers for compliance with tax legislation. Inspections of legal entities and individuals have their own characteristics, and there are also differences between on-site and desk inspections.

In addition, the responsibilities of tax inspectors include monitoring the timely payment of taxes and fees, maintaining tax statistics, and working with violators of tax laws (imposing various sanctions).

The legislative framework

The department of desk audits of the tax authority in its activities is guided by articles, ,

The webinar on desk audits can be viewed below.

Each division of the Federal Tax Service has a desk audit department. Its tasks include studying financial activities entrepreneur in order to identify violations of current legislative norms. In this article we will talk in detail about what the desk inspection department is, what it does, what inspectors are allowed to do, and what is prohibited.

There is no tax office that does not have a desk audit department; what it does can be understood from the name. Enterprises, individual entrepreneurs and legal entities regularly become the object of his close attention. persons who are engaged in commercial activities and are required to pay taxes on time. In rare cases, inspectors may inspect charities and some other organizations that do not entrepreneurial activity. Special attention are given to those enterprises that are characterized by the following features:

• their tax base is lower than that of similar organizations;
• their statements contain more expenses (deductions) than income;
• They have only losses over several tax periods.

Types of events held

Each desk check conventionally takes place in several stages, on the basis of which the following types of “camera checks” are distinguished:

• formal;
• normative;
• arithmetic;
• immediate.

During the formal process, the availability of the necessary documentation and the correctness of its completion are determined. IN in this case this is about tax returns, personal income declarations. persons, documents that become the basis for the calculation and payment of taxes.

At the next stage, it is checked whether the taxpayer has violated the law. Arithmetic is carried out to check whether the payer’s calculations are correct. Next comes the actual check, the essence of which is to study the data provided and determine how true it is.

During a desk audit, the tax inspector has the right to require the taxpayer to provide other documents (except for declarations and financial statements). A complete list of these documents is presented in the Tax Code.

Functions of department employees

The office department checks the documentation without going to the “site”, however, even in this case, employees have to perform a fairly large amount of work. They are assigned the following functions:

• carry out inspections and control activities;
• gather necessary information about taxpayers;
• take action if errors and omissions are detected;
• carry out analytical work;
• prepare tax notices, certificates, and other documentation;
• calculate taxes;
• respond to requests from taxpayers if these requests are related to the conduct and results of a desk audit;
• In addition, tax inspectors are required to regularly improve their qualifications and take refresher courses.

Control activities affect tax deductions for VAT, application minimum bets, compliance by exporters with legal regulations.

Collection of information about the entrepreneur is necessary in case it is necessary to carry out on-site inspection. Inspectors attach great importance to any information, even down to the amounts that were spent on paying for the electricity consumed.

If they identify shortcomings and errors, all information about the offender transferred to the debt settlement department.

Analyzing information received, they try to understand whether the taxpayer has tried to avoid paying taxes and reduce tax base. Based on these data, proposals are made on how to prevent such developments.

Department employees make up notifications for private entrepreneurs and certificates for exporters, which customs officers require from them.

Their responsibilities include tax calculation for personal income persons and transport tax.

Functions of the head of the department

The desk department of the tax inspectorate is headed by a director who is vested with great powers. He is obliged to recruit only highly qualified accountants, economists and lawyers to his staff. Moreover, each employee must not only be a good specialist in his or her industry, but also know the rules of tax legislation.

The manager's responsibilities include:

• organizing the work of the entire department;
• interaction with other departments of the department;
• resolving personnel issues;
• drawing up job descriptions;
• control over the actions of subordinates.

Features of work

Desk inspection department in tax service, performing its functions, is guided by the norms of the current tax legislation: Art. 87, 88, 90, 91, 93, 95, 97, 100 Tax Code of the Russian Federation. The specifics of conducting a desk audit are prescribed in Article 88 of the Tax Code of the Russian Federation. Every department employee must be aware latest changes legislative norms.

So, the desk audit department is a division of the tax inspectorate. Its employees study the documentation provided by the taxpayer, check the accuracy of the information, and suppress any attempts to break the law. They also decide whether to transfer information about the entrepreneur to the debt settlement department or whether to conduct an on-site inspection.

Probably, almost all conscientious citizens, regardless of their desire, sooner or later meet a person who bears the title of tax inspector. Representatives of this profession have important in the state, since their activities contribute to the replenishment of its treasury and the functioning of state institutions, and the latter, in turn, allow their citizens to live with dignity and security. Let's consider the main responsibilities of a tax inspector.

About the profession

A tax inspector always has a job because he accompanies his clients throughout their lives. However, few know the intricacies, difficulties and responsibilities of this profession. But in reality, the activities of its representatives are not limited to sitting in the office and moving papers from place to place, as some people believe. Job responsibilities The tax inspector is very extensive.

A tax inspector is a tax inspector, a civil servant who exercises control over the completeness and timeliness of various types of revenues to the state budget from taxpayers of all categories.

The profession of a tax inspector can be called unique, since it is one of the most ancient and was mentioned for the first time in the stories of the Bible. In addition, it also has a common meaning associated with the name of the position introduced by Peter I - fiscal. The figurative meaning of this word very quickly appeared in the Russian language - informer. To avoid such value judgments, the profession is called “tax inspector”; we will consider its responsibilities below.

Responsibilities of a tax inspector

The list of duties of a tax inspector is determined by the content of his activities and includes the following tasks:

• monitor widespread compliance with tax laws and hold taxpayers accountable when necessary;
• carefully study all documents of various types of organizations for tax payments or their concealment;
• conduct random and on-site inspections, as a result of which penalties may be imposed or lifted;
• maintain tax reports, collect, analyze, study large amounts of information, mainly of a financial nature;
• advise citizens who seek help in tax matters.

These are not all the duties of a state tax inspector.

Growing loads

Its work is characterized by a qualitative and quantitative increase in loads, which is permanent. Quantitative growth is justified by the ever-increasing number of taxpayers in comparison with the increase in the number of tax inspectorate employees. The qualitative one is caused by the emergence of completely new areas of work in Lately, which include: control over the conduct tax payments with the help of banks, the circulation of alcoholic beverages, money circulation, preparation of reports on inspection activities, etc.

Some areas have changed and began to require a much greater expenditure of resources, for example, when collecting arrears, imposing various types of sanctions, and providing evidence during inspection. And although tax collection is ensured by the collective work of employees, each employee still bears personal responsibility for the timely performance of the duties of a tax inspector.

Determination of control methods

First of all, the tax inspector must determine the category of taxpayers and control methods that bring the greatest benefit state budget, and work especially hard in these directions. The inspector is obliged to know how things are going with the most significant taxpayers in his area, to resolve the issues that arise in the field of taxation, and also to see the prospects for growth in income that replenishes the budget. In this case, you need to rely not only on declarations and reports submitted to the inspection, but also on the results of conversations with officials, analysis of payer issues.

Also, the inspector is obliged to think not only about the site entrusted to him, but also about the neighboring ones. If he has information that may be useful to another department or inspection, then he must tell his boss about it so that the necessary measures can be taken.

Control of deadlines

In addition, the duties of the state tax inspector include continuous monitoring of the deadlines for the completion of certain works in the area entrusted to him and facilitating their compliance. Usually such deadlines are quite strict.

Some of them are determined by tax legislation, some by relevant regulations higher authorities or by the leaders themselves. Failure to comply with prescribed deadlines often causes losses for the state. What else are the responsibilities of a tax inspector?

Correct documentation

Correct documentation is also of great importance. If the current rules for its preparation are violated, then state interests are infringed and the results of the work of several tax inspectors are crossed out. For example, failure to comply with any requirement for paperwork during an on-site inspection may nullify its entire evidence base.

Here are some more responsibilities of a tax inspector during desk audits.

Responsibility for abuse of authority

Also, a tax employee may be held accountable for exceeding his powers, since his responsibility is to know exactly the procedure for drawing up official documents, registering them, and transferring them to payers. The amount of work with the documents of the latter is, in principle, very large, their deadlines and forms vary. However, the inspector must process and carefully store all information in a timely manner, since he is personally responsible for the safety and confidentiality of the information contained in the documentation.

Documents must be contained in such an order that it is prohibited open access strangers to them. The responsibilities of a senior state tax assessor vary somewhat.

Transfer of information

The tax professional must also continually communicate to management and related departments various information. He is responsible for its reliability and must include in documents only such data, the truth of which he is absolutely sure and can prove with calculations, figures, and regulations. Therefore, you need to constantly double-check the information without relying on your memory.

Currently, the activities of a tax inspector involve the use of various computer technology. This helps increase productivity, reduces paper turnover, and improves the quality of analytical work. At the same time, incompetent use of software reduces the effectiveness of their use. The tax inspector is obliged to study them carefully and use technical capabilities to the maximum. When working with computing equipment, you need to carefully protect the information in the tax office database from hacker attacks and computer viruses.

The responsibilities of a senior tax inspector are specified in the job regulations.

Mandatory qualities of a tax inspector

A person who wants to connect his fate with working in the tax office must have special characteristics. The specificity of the profession is that it combines the requirement of working with sign systems and the ability to successfully contact people. That is why every tax inspector must have the following personal qualities:

• analytical skills;
• attentiveness;
• painstakingness, perseverance;
• meticulousness and pedantry;
• communication skills;
• observation.

Difficulties at work

Since the tax inspector is constantly in contact with people, some of whom pay taxes honestly, aware of their responsibility to the country, while others try in every possible way to deceive the state, the specialist must understand the psychological nuances and, depending on the characteristics obtained, choose tactics for communicating with each taxpayer. The duties of the state tax inspector of the desk audit department seem simple to many.

A tax specialist must have high level non-conflict. Like a diplomat, he must use peaceful negotiations rather than military methods, while understanding that agreement cannot always be achieved without insults and insults.

It should be noted that tax office provides an opportunity to increase the level of professionalism of its employees. In its departments, classes of a continuously running seminar are held at least once every two weeks, where new regulations, answers are given to questions that have accumulated between seminars.

Where can I work?

The very first step on the career ladder is the position of a clerical specialist, who performs mainly clerical work, records the circulation of documents in a journal, etc. Even a person with unfinished work can be hired to perform this job. higher education V economic field or the field of taxation. Therefore, such work can be a good start to a student’s career. After a couple of years, the opportunity arises to take the position of department specialist, inspector, then senior inspector, head of department, deputy head of the tax inspectorate.

It is worth considering that any increase is made on a competitive basis. Painstaking work in this area teaches its employee the main thing - the ability to work with large amounts of information, multitasking, organization of one’s activities and order. You can also make the necessary acquaintances and connections that can be useful and beneficial.

Tax inspectors with the proper experience often work in the consulting industry, being quite successful in advising on tax issues or providing legal assistance. We have reviewed the responsibilities of a tax inspector in the desk audit department. What are the advantages of such work?

Benefits of being a tax inspector

The main advantage of the tax inspector profession is that its representatives are considered civil servants. This means that they will never lose their prestige and significance, and will always be protected and protected by the state. In addition, this is one of the most in-demand professions on the labor market: a tax inspector is unlikely to be left without work. The person who collects taxes helps not only his clients, but also himself.

Having knowledge in the field of finance and law helps in Everyday life any citizen, and knowledge of all the intricacies of taxation improves a specialist, since he must constantly develop his intellect.

An undoubted advantage of the profession is also its decent size wages, which, by the way, is one of the highest in a number of budget professions. In addition to the basic salary, various allowances, monthly bonuses are awarded, compensation and benefits are provided.

Disadvantages of the profession

In fact, there are not many disadvantages in the profession of a tax inspector. One of them can become an undoubted advantage, namely the requirement to always be aware of changes in legislation in their field, which forces the employee to study all the time.

In addition, a significant problem is also the fact that the tax inspector is a priori not liked and may not be greeted kindly, since he comes to confiscate what he has earned, even if only part of it. Therefore, you must always be prepared for such cases, which means that psychological stress cannot be avoided.

In addition, the profession is quite monotonous and monotonous. Not everyone can handle the duties of an on-site tax audit inspector.

Where can I study to become a tax inspector?

For a long time in our country, tax specialists were trained in only one educational institution - All-Russian Academy taxation. However, today, obtaining the profession of a tax inspector is possible at any economic university where there is a specialty in “Taxes and Taxation”, as well as “Economic Security”.

True, when choosing this profession and striving to achieve heights in the career ladder, when applying, you need to take into account the existence of a strong scientific school in a higher educational institution, its history, and practical connections with the tax authorities.

So, we have looked at the rights and responsibilities of a tax inspector.