Field check ip. How does the tax check the IP

Modern legislation is focused on the transparency of the taxation system and on increasing revenues to the budget. Money. The replenishment of the treasury is planned not due to an increase in mandatory payments, but due to the conscientiousness of taxpayers. To give them such quality, checks are carried out. How often does the tax check an individual entrepreneur and what control measures can be applied to an entrepreneur?

Legislative regulation

The provisions of legal acts prohibit inspections in the first three years of operation of a business entity.

This time is given to individual entrepreneurs in order to make themselves known, overcome competition and start earning. After the regulated time has elapsed, all types of activity control can be applied to entrepreneurs. Possession of information about the essence and features of the procedure will allow business representatives to prepare for it in order to overcome it with dignity and without financial penalties.

Verification nuances

The duties of tax inspectorate employees include monitoring the activities of taxpayers in the field of settlement operations in relation to determining the amount of mandatory payments to the budget and the timeliness of their transfer in full.

Legal acts limit the powers of the inspectors by the list of powers reflected in the direction for the procedure. They are also reflected in the decision of the management, which was formalized in order to regulate the obligations of inspectors during the inspection.

If the requirements of the representative of the controlling service go beyond the scope of the list, then the subject under inspection has the right to point out to him a violation of the law and refuse to provide the requested data. A request or demand that is not documented may be regarded as an excess of authority by the inspector.

Types of checks

In order to verify the correctness and reliability of the submitted settlement information and in accordance with the financial transactions carried out, checks are organized, which for individual entrepreneurs can be field and cameral. It is worth noting that such events are unpleasant events in the life of entrepreneurs, but they should be accepted as an integral part of commercial activities. Regulations for carrying out control measures are defined at the legislative level. It is the same for all business entities, regardless of their status.

Field events involve visiting the inspector of the inspected subject at the place of its registration or the actual address at which it operates. Most fines are issued precisely after inspections of such a plan, so entrepreneurs classify them as the most dangerous. According to the form of conducting, they can be complex, selective or control.

Complex

Complex measures are characterized by inspection of the correctness of settlement operations to determine the amount of tax liability, as well as the correctness and timeliness of financial transactions. The inspectors will consider the documentation for a certain time period, which should be mentioned in the direction for the operation. In some cases, control over the entire period of the entity's activity is possible. At the request of the inspectors, the IP must provide documents related to the topic of taxes and the current period.

Selective

Spot checks are related to a certain type of tax. The inspectors verify the information reflected in the declaration with the actual money turnover driven by entrepreneurial activity.

Control

Control checks are carried out in separate areas of activity of the subject. Thematic events cover only one direction. During the operation, the inspector may require the presentation of documentation only on settlements with insurers, on the application of benefits, on financial transactions with foreign partners or on another, but only one topic, which is indicated in the verification direction provided by the IP before the start of the event.

Repeated visiting

Repeated field inspections are carried out in order to control the activities of employees of a lower tax authority.

The check duplicates the previous event. It cannot be carried out by inspectors previously participating in it, since the higher organization is not entitled to delegate authority to implement the control operation. The repeated operation is initiated by the regulatory authorities when the individual entrepreneur submits a clarifying declaration, in which, compared to the first document, tax liabilities are underestimated.

If violations are detected that were not detected by the first inspectors, the entrepreneur will not be held accountable. Claims will be presented to the inspectors who carried out the previous inspection. However, when the fact of collusion between the individual entrepreneur and the inspectors is clarified, both parties will bear responsibility for illegal actions. In order to collect information to prove violations, it is allowed to inspect the premises and involve witnesses.

Regulatory authorities are required to conduct scheduled inspections at regular intervals. Information about the dates and timing of the implementation of the event is posted on the official website of the tax inspectorate. To notify business representatives about this event, a section on planned control and inspection operations was highlighted on the portal. Usually plans are drawn up at the end of the current year for the next period, so the entrepreneur has the opportunity to prepare in advance for the event.

Before their arrival, the tax authorities are obliged to notify the business representative about the planned event, upon his request, provide a list of issues planned for consideration during the event and a list of documents, the contents of which will be checked and analyzed. Such a scheme of actions will allow the entrepreneur to prepare and eliminate shortcomings.

The inspection plan includes business entities using tax incentives or those for which several violations were recorded. Individual entrepreneurs working on the general taxation system will be less likely to be included in the list of inspected objects, especially if they have not previously been noticed errors in reports and calculations, and all financial operations were carried out correctly and in a timely manner.

How more enterprise is distinguished by any factors against the background of similar entities, the more risks it has to get into the register of inspections. The reason for frequent control measures may be:

a large difference in the amount of tax liability between the current and the same reporting period;
the presence of penalties in the past period, accrued for violation tax legislation;
registration of benefits for several types of taxes;
different amounts tax payments per quarter with the same production volumes.

unscheduled

Unplanned control measures are investigative and operational in nature. They are carried out without warning, so the subject has all the information at the time of the check remains unchanged. This type of control excludes the possibility of destruction of evidence of the facts of legislative violations.

Oncoming outgoing

A counter event of an exit nature is carried out in order to control the conduct of a certain operation or transaction. It is usually initiated tax office controlling one of the counterparties. In the course of the procedure, documents or information regarding the transactions carried out within the framework of the transaction in question may be requested from an entrepreneur who is not subject to official verification.

When determining the category of risk, the tax authorities analyze the activities of the individual entrepreneur over the past few years for compliance with tax laws (timeliness and completeness of tax payments, filing reports).

How can an individual entrepreneur find out about the upcoming inspection of the Federal Tax Service

To determine which risk group an individual entrepreneur is assigned to and whether a tax audit is planned for his activities, the entrepreneur can independently use the Internet resource of the Federal Tax Service.

On the site tax service the summary schedule of the event is publicly available scheduled inspections legal entities and individual entrepreneurs. An entrepreneur can familiarize himself with the schedules and check whether a planned audit is planned for him by following this link → https://www.nalog.ru/rn77/yul/interest/control_verification/learn_audit_plan/

How can an entrepreneur prepare for a tax visit?

If an entrepreneur is included in the schedule of scheduled inspections by the Federal Tax Service, then he should prepare for the visit of the tax authorities. To do this, let's figure out how the Federal Tax Service checks and what exactly the employees of the fiscal service check during control measures.

Step 1. Read the review notice

Employees of the Federal Tax Service inform the entrepreneur in advance about the upcoming tax audit by sending a notice in writing.

Upon receipt of the notification, carefully read its text, and specifically, the table that contains a list of taxes and the period to be verified.

A notice of an upcoming tax audit is drawn up on a standard form, a table with a list of taxes and the audited period has the following form:

The subject of the field tax audit (issues of the correctness of the calculation and timeliness of payment (withholding, transfer) of specific taxes and fees) and the period for which the field tax audit was carried out:

The activity of an individual entrepreneur on the "special regime" of the simplified tax system, UTII, PSN, can be checked for all taxes and fees.

Recall that the tax authorities do not have the right to check the same tax for the same period twice.

Step #2. Find out the purpose of the audit

If a we are talking about checking IP for the simplified tax system, UTII or a patent, then the tax authorities, as a rule, are interested in the correctness of the calculation and payment of taxes within the framework of the “special regime”. This means that the FTS will check:

special regime tax (correct calculation, payment terms);
the right to use a special regime (income level, average number of employees)
the right to exemption from other taxes (VAT, property tax, personal income tax for oneself);
insurance premiums for themselves (correct calculation, timeliness and completeness of payment);
personal income tax for employees (procedure and terms of withholding and payment to the budget);
tax reporting (compliance with the procedure for filing a tax return under the simplified tax system / UTII);
reporting on insurance premiums for employees.

If the entrepreneur uses common system taxation (OSNO), the Federal Tax Service has the right to check the activities of the individual entrepreneur both comprehensively (for all taxes and fees), and in relation to individual tax liabilities(personal income tax, personal property tax, VAT, etc.).

Step #3 Prepare documents

Having decided on the purpose of the tax audit, prepare the necessary documents:

tax declarations for the simplified tax system ⇒ Declaration for the simplified tax system, UTII ⇒ UTII Declaration(form) (the declaration on PSN is not provided for by law);
KUDiR (book of income and expenses) for IP on the simplified tax system “Income minus expenses 15%”, for IP on the simplified tax system “Income 6%”, UTII, PSN - income book;
source documents confirming the amount of income and expenses;
documents confirming the number of employees (SZV-M ⇒ Form SZV-M);
reporting on insurance premiums for individual entrepreneurs with employees (RSV ⇒ RSV (form), 6-NDFL ⇒ 6-NDFL);
payment orders, receipts, Bank statements, confirming the amount and term of payment of taxes and contributions.

The above documents must be prepared strictly within the audited period. If the text of the notice indicates that individual entrepreneur taxes for the period from 01/01/2017 to 12/31/2017 are subject to verification, then the entrepreneur must prepare declarations and documents, including reporting period 2017

Step #4 Carry out internal control

The last stage of preparation for the visit of the tax authorities is the internal control carried out by the entrepreneur.

Check declarations, reports and primary documents yourself according to the following criteria:

Correctness of registration . Check documents for all necessary details, signatures, seals
Correctness of calculations . Check on your own whether the amounts are correctly reflected in the KUDiR, whether the tax amounts are correctly calculated in the declarations and reporting.
Deadlines for paying taxes. Compare the terms for the actual transfer of taxes indicated in the payment documents with the established terms for making payments to the budget.

If all the documents are filled out correctly, and the deadlines for paying taxes are fully met, you have nothing to worry about. Most likely, check will pass calmly and will do without claims and fines from the Federal Tax Service.

How to check IP counterparties on the website of the tax service

Before entering into transactions and entering into business relationships with potential partners, it is recommended to check their reliability. Entrepreneurs offering cooperation are not always who they say they are. The number of scammers and so-called one-day firms has recently been large. To secure your business and minimize the risk, it is worth checking IP counterparties, today this can be done on the website of the Federal Tax Service (FTS).

In what cases it is necessary to check the counterparty

Cooperation with unscrupulous entrepreneurs can lead to serious financial losses. To date, there are many fraudulent schemes for earning money related to the purchase and settlements, real estate turnover, etc. One-day firms disappear as quickly as they appear. Therefore, care and discretion when choosing a counterparty will not hurt anyone.

Other useful services of the Federal Tax Service

The functionality of the site for checking business risks is not limited to obtaining an extract from the register of state registration or providing general data about the enterprise.

If necessary, on the portal, you can check a potential partner for tax arrears. In addition, the system allows you to obtain information from the register of disqualified persons, data on individuals who are heads or founders of several organizations at once, addresses of mass registration legal entities and a lot of other useful information.

It is useful to read about how to break up with business partners. What needs to be done to keep the company.

The answer to the question: can an individual entrepreneur be transferred to an LLC. The procedure for the transition from one legal form to another.

Conclusion

As you can see, checking IP counterparties on the website of the tax service is possible not only by TIN and PSRN, but even by the name of the organization or the surname, name and patronymic of the entrepreneur. You can do it yourself in a few minutes. This precaution will allow you to learn more about a potential partner and eliminate the risk of making a deal with a non-existent company.

Let me introduce myself, my name is Eugene. I have been working as a lawyer in a large commercial company for 20 years. During this period of time I gained a lot of experience in legal matters and I am a specialist in my field.

Before use, be sure to consult with specialists. The widget in the lower left corner of the screen can help you with this. So on this moment information may be out of date. I will be glad to see you again on this site!

The procedure for checking tax reporting, as well as the correctness of maintaining accounting and timeliness of tax contributions is the main tool for monitoring compliance with the Federal Tax Service current regulations tax legislation of the Russian Federation.

In this regard, each individual entrepreneur needs to know what a tax inspection of an individual entrepreneur is. This information will allow you to prepare for the checks as you should. In our today's publication, we will consider the types and features of tax audits. individual entrepreneurs, as well as give recommendations on how to behave during a tax audit.

How is an IP audit carried out by the tax office?

It should be noted that the procedure for conducting tax audits of legal entities and individual entrepreneurs is practically the same. First of all, the tax audit of individual entrepreneurs is aimed at the implementation of primary and cameral control of the submitted tax returns, including on-site audits of entrepreneurs.

Tax audits IP can be divided into the following types:

Scheduled tax audits of individual entrepreneurs (carried out in accordance with the annual plan adopted in advance).
Unscheduled (carried out in order to control the elimination of the comments identified during the previous audit or when the Federal Tax Service receives information about the non-compliance of the individual entrepreneur with the current legislation).

Scheduled tax audits of individual entrepreneurs

The IP audit plan can be found on the official website of the Federal Tax Service. It contains information about all individual entrepreneurs in current year, indicating the exact date of verification. That is, the individual entrepreneur always has the opportunity to prepare for the visit of the inspector, eliminating all possible violations in time.

Also on the website of the Prosecutor General's Office at the link proverki.gov.ru, it is enough to enter the TIN of the organization or individual entrepreneur, and the program will provide information on whether you should expect guests from the tax office, as well as the date the check starts.

The duties of the Federal Tax Service before conducting a tax audit of an individual entrepreneur include notifying the entrepreneur about the fact of the upcoming audit. Notification must be received no later than three working days before the start of the inspection. The Federal Tax Service informs the IP what exactly will be checked.

Article 21 of the Tax Code of the Russian Federation contains a requirement according to which the head of an organization or an individual entrepreneur must be present during a tax audit.

If the individual entrepreneur does not have the opportunity to be present at the inspection, he notifies the Federal Tax Service in advance and offers to reschedule the inspection to another date.

It is worth paying attention to the fact that the audited period of the entrepreneur's activity cannot exceed three years.

In accordance with applicable law, recheck the same tax within one year cannot be carried out.

Desk tax audit of IP

An in-house tax audit of an individual entrepreneur is a procedure for re-control of reports submitted by an individual entrepreneur. This check is regular.

The essence of the check is that the inspector independently reveals the fact of submission of IP reports (declarations and similar reports). After that, he controls the contents of the reporting for the correctness of the tax calculations made by the entrepreneur. The inspector also checks the correctness of filling out the documents and the reliability of the data provided. In the absence of violations during the inspection, the IP will not even know about the fact of its conduct.

A desk audit is carried out no more than 3 months from the date of reporting to the IFTS. If the IP submits a corrective report, then the desk audit on the previous report is terminated and a new desk audit begins from the date of submission of the corrective report.

During the desk audit the tax officer determines:

whether or not there is a violation of the reporting deadline;
the correctness of filling out the report;
reliability of the data specified in the report.

If the in-house tax audit of the individual entrepreneur has revealed violations, then a notification is sent about the fact of the audit of the individual entrepreneur and about violations. The inspector notifies the deadlines for the elimination of identified violations.

The tax authority may notify the taxpayer of detected violations or request additional information in one of the following ways:

Individual entrepreneur personally (or representative);
through a courier;
through postal services (by registered mail with notification);
through electronic document management.

IP, in turn, must within 5 days can provide primary documentation confirming its correctness or eliminate violations. After that, the entrepreneur submits to the Federal Tax Service documents that confirm the fact that the violations have been corrected.

On September 3, 2018, amendments to paragraph 5 of Article 93 of the Tax Code of the Russian Federation came into force. From this date, including in 2020, an individual entrepreneur may not re-submit any documents to the IFTS. It is enough to inform the inspectorate, in response to its request, that the requested documents were provided earlier. If the individual entrepreneur provided the documents requested by the IFTS earlier to another tax office, then it is necessary to indicate the code of this tax office.

The IP must send such a refusal notice no later than the day following the date of receipt of the IFTS request for re-submission of documents.

However, there are exceptions. The following documents will need to be resubmitted:

documents submitted last time in originals and returned by the inspection after the last inspection;
copies of documents submitted earlier, but lost by the tax authorities due to force majeure.

Field tax audit of IP

As practice shows, if an individual entrepreneur rents tax reporting within the time limits specified by law and correct calculations, then an on-site tax audit is not assigned to him.

An on-site tax audit can be used if violations are found in the activities of an individual entrepreneur.

The procedure for conducting an on-site tax audit involves not only the control of submitted reports, but also the entire economic activity carried out by an individual entrepreneur.

During field check subject to control:

financial and economic activities of the IP as a whole;
certain areas (use of cash registers or organization of cash transactions).

To conduct an on-site tax audit, a group of tax inspectors leaves for the enterprise (office) of the IP. The audit can be carried out within two months.

The individual entrepreneur is obliged to provide the inspectors with a workplace (premises) and create conditions for the inspection.

In the case when the individual entrepreneur does not have an office, the check is carried out at the premises of the Federal Tax Service. The entrepreneur provides the checking inspectors with all the documentation necessary for carrying out the check.

In general, the audit can be carried out within up to two months. An on-site tax audit of an individual entrepreneur can last up to six months in the following cases:

detection of violations requiring additional verification;
violation of the deadlines for the submission of documentation for verification by the individual entrepreneur;
if the IP has one (several) separate divisions;
in the event of an emergency (fire, flood or theft).

Individual entrepreneur documents for tax inspection

The inspector conducting the inspection may require the individual entrepreneur to provide the following documents:

financial statements;
tax reporting (for the period to be audited);
cash documents;
license (if the individual entrepreneur is engaged in a licensed type of activity;
bank documents.

Tax audit when closing an IP

A tax audit upon closing an IP is not a mandatory procedure. And far from always, employees of the tax authority conduct inspections of individual entrepreneurs who have applied for closure. However, this possibility is not excluded. The tax inspectorate has the right to appoint an on-site tax audit of an individual entrepreneur who is in the process of canceling state registration as an individual entrepreneur. In this case, the time and subject of the previous check do not matter.

Tax audit after the closure of the IP

Carrying out tax audits is possible even after the IP terminates its activities (deregistration). An entrepreneur can expect an audit within three years from the date of termination of activity. Recall that after the termination of activities and the cancellation of state registration as an individual entrepreneur, a citizen will be deregistered with the tax authority as an individual entrepreneur, but will remain registered as an individual taxpayer. If violations are detected during a tax audit, the individual entrepreneur is threatened with liability.

How to behave during a tax audit?

We invite the reader to take a break from reading and watch a video on how to behave during a tax audit. Advises a lawyer of the group-companies "Business-Garant".

IP tax audit results

After completion of the tax audit of the individual entrepreneur, an appropriate act is drawn up (in two copies). One copy is at the IP, the second at the inspector.

If the act is drawn up with violations and the facts set forth in it are not confirmed by any documents, contain only the conclusions of the tax authorities, then a written objection must be written before signing the act. Objections are written in the act itself and transferred back to the tax inspectorate. Then, if your objections are not taken into account after receiving the final act, write a complaint to a higher authority - the Federal Tax Service. By procedure pre-trial settlement many manage to change or completely cancel a previously issued tax audit act.

An individual entrepreneur can appeal against the content of the act within two weeks.

Summing up on the topic of tax audits for individual entrepreneurs, we can say that they are regular. In this regard, each individual entrepreneur should responsibly and carefully prepare for the audit.

On condition proper management accounting, timely payment of taxes and submission of tax returns to individual entrepreneurs, most likely, we should expect a tax audit at the office level.

When an individual entrepreneur violates applicable law and does not submit tax returns to deadlines, he should expect to be checked by inspectors for at least two months. Punishment in this case is inevitable.

MORATORIUM ON SCHEDULED INSPECTIONS IN 2020

In 2015, the Government of the Russian Federation adopted Law No. 246 FZ, which established that:

from January 1, 2016 to December 31, 2018, scheduled inspections are not carried out in relation to legal entities, individual entrepreneurs that are small businesses, with the exception of legal entities and individual entrepreneurs engaged in activities, the list of which is established by the Government Russian Federation, in accordance with Part 9 of Article 9 of this Federal Law.

Federal Law No. 480-FZ of December 25, 2018 extended the moratorium on inspections until 2020 for small businesses.

However, the moratorium will not apply to those individual entrepreneurs for which a risk-based approach has been introduced, as well as to individual entrepreneurs engaged in licensed activities.

What is a risk-based approach? Supervisory agencies collect information about the activities of an individual entrepreneur and determine the degree of risk of an individual entrepreneur committing illegal actions. If there is no such information on IP, therefore, a moratorium on checks for it applies. Supervisory agencies that collect information about the illegal actions of individual entrepreneurs include the Federal Tax Service, the Ministry of Emergencies, the Federal Antimonopoly Service, Rosprirodnadzor, Rosalkogolregulirovanie and Rospotrebnadzor.

If your IP does not have a risk-based approach, but you find yourself on the list of the review plan, then you have the right to request that your company be excluded from master plan checks for 2020. To do this, you need to fill out a special application and submit it to the agency that scheduled the check. For example, to the tax authority or the labor inspectorate in the region. The application form was approved by Government Decree No. 1268 dated November 26, 2015.

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The tax audit of IP is a cause of concern for many Russian entrepreneurs. Moreover, control measures are feared not only by violators, but also by law-abiding businessmen, because the verification process itself is usually associated with something unpleasant that causes excitement. Meanwhile, the policy of the Federal Tax Service (hereinafter referred to as the FTS) today is aimed at abandoning general control and switching to control of individual indicators. entrepreneurial activity based on the criteria for the risk of violation of tax laws. Next, we will talk about the types and key features tax audits.

The concept and types of inspections conducted by the Federal Tax Service

The bodies of the Federal Tax Service at the legislative level are empowered to exercise control over the conscientious execution by individual entrepreneurs of their tax obligations(cm. ).

Tax audit (hereinafter - NP) is one of the forms of such control. During this event, the correctness of the calculation, the timeliness and completeness of payment by businessmen are established. assessed contributions to the budget. In the NP process, the actual data of the enterprise related to tax accounting, are compared with the information of their declarations received by the Federal Tax Service.

The right to exercise NP is assigned to the tax authorities Art. 87. Tax Code of the Russian Federation. According to the provisions of this article, there are two types of inspections: cameral and exit. They differ in place, algorithm, timing and scope of authority of inspectors.

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Peculiarities of a desk audit

Desk NP is carried out directly in the inspection of the Federal Tax Service, that is, without paying a visit to the taxpayer. This procedural action does not require documentary justification, that is, a special decision of the head of the FTS body, and is carried out by authorized inspectors in accordance with their official duties.

The basis for this control measure is tax return provided by an individual entrepreneur to the Federal Tax Service, as well as documents available on the IP from the tax authority. Such NP is carried out within three months from the date of filing the IP declaration.

If during the NP errors, inconsistencies, discrepancies are revealed according to the data specified in the declaration and contained by the Federal Tax Service, an official request for clarification will be sent to the entrepreneur. Such a document indicates the reason for sending the request, as well as the period for which the individual entrepreneur must provide explanations or make corrections. As a rule, the period is 5-6 business days.

If, following the results of the NP, a tax or other offense is revealed, or the requirement for explanations is ignored by the entrepreneur, the inspectors will draw up an act and determine the measures of responsibility for the individual entrepreneur.

If errors, inconsistencies and signs of violation of the law are not revealed, there will be no act.

What you need to know about field inspection

An on-site inspection of an individual entrepreneur, unlike a cameral one, is carried out at the enterprise (in an office, a store, etc.) and only by decision of the head of the FTS body.

Such an NP can go through several taxes at once, which the individual entrepreneur pays. Its subject is the entrepreneur's compliance with his tax obligations, the legality of his actions in the calculation and payment of taxes, fees and insurance premiums. The object of the NP are documents that make it possible to determine the correctness of the calculation and payment of taxes, the application of certain benefits, etc. These include:

tax returns;
primary accounting documents (invoices, waybills, payroll, cash documents);
income and expense books;
banking documents;
tax registers;
waybills, etc.

The list of documents is determined by what system of taxation the entrepreneur applies.

IP verification objects in different tax regimes

So, if a tax audit is being conducted, using income as an object of taxation (at a rate of 6%), inspectors have the right to demand KUDIR (book of income and expenses) and primary documents on income. An individual entrepreneur should not keep records of expenses, respectively, and papers confirming the expenses of the enterprise will not be needed during the audit.

Businessmen who are payers of a single tax on imputed income calculate the tax using a physical indicator established for each type of activity. Therefore, tax audits are carried out according to documents confirming the amount physical indicator. For example, if an individual entrepreneur sells goods at retail in a store, inspectors usually require documents for the premises (lease agreement or certificate of ownership / registration of rights) in order to determine the area of \u200b\u200bthe trading floor.

Only those entrepreneurs whose average number of employees over taxable period does not exceed 15 people. If there are more employees, the entrepreneur loses this right and is obliged to submit a corresponding application to the Federal Tax Service prescribed form. The same must be done if the IP income from the beginning of the year exceeds 60 million rubles. That is why the inspectors are interested in everything that matters in determining the income of individual entrepreneurs and the average number of employees.

Algorithm for conducting and terms of on-site inspection

The maximum period that is tested under this NP is three years, excluding the current one.

In the process, the employees of the Federal Tax Service have the right to carry out the following control measures:

send requests to the bank about the availability of accounts, ongoing transactions, the balance of funds, etc.;
call the entrepreneur with a written notice to the department of the Federal Tax Service to provide explanations;
interrogate witnesses;
conduct an inspection of the IP premises intended for business activities and income generation, as well as any documents, objects, objects and territories related to the subject of the inspection;
conduct an inventory of the property of an individual entrepreneur, if there is reason to believe that the taxpayer has inventory items or fixed assets that are not reflected in accounting;
require documents relevant for the audit;
require documents relating to interaction with the audited taxpayer from his partners and counterparties;
seize important documents and objects (only in the daytime and in the presence of attesting witnesses);
involve experts, etc.

Outbound NP can be carried out in a continuous or selective way. It depends on the degree of coverage of documents and information related to the activities of the IP, which is determined by the inspectors themselves.

The standard term for conducting an on-site NP is no more than 60 days. In the presence of special circumstances (flooding, fire, etc.), this period may be extended up to four or up to six months.

Test Results

The main tasks of the regulatory authorities are to identify and stop violations of tax laws (if any) and prevent tax violations.

Based on the results of the control measures, officials draw up an act in which they describe in detail the established violations and circumstances mitigating / aggravating the responsibility of the inspected entrepreneur. The document reflects data on non-payment of taxes and fees. The inspectors make proposals on the additional charge of uncalculated or incorrectly calculated taxes and fees, the calculation of penalties and bringing the offender to justice.

How a businessman can reduce the risk of verification

The concept of offsite NP planning has undergone some changes over the past decade. The parameters for selecting taxpayers have changed. Now the department is conducting a full comprehensive analysis of the activities of enterprises, using all the information received by the Federal Tax Service from internal and external sources.

The Federal Tax Service Inspectorate quarterly draws up a plan for conducting on-site inspections. An individual entrepreneur can avoid being included in this plan only if his business is absolutely transparent. The completeness of the calculation and payment of mandatory contributions to the budget will reduce the likelihood of an NP and allow individual entrepreneurs to work calmly.

The goal of any entrepreneur is to quickly make a good profit, he buys goods, spends on advertising, and leaves secondary events for later. However, he must remember that there are many regulatory organizations that carry out IP checks. Few businessmen can absolutely follow the law, and even small violations can be found in them. But the state is meeting the needs of self-employed citizens in this matter: for the past few years, testing holidays have been operating in Russia for small and medium-sized businesses. Let's see if businessmen should be afraid of auditors in 2019?

Who checks? What are they checking?

Many citizens think that an inspection from any supervisory authority can come to an individual entrepreneur at any moment in order to take him by surprise, and therefore they are in no hurry to open their own business. In fact, this is a misconception, since most inspections are carried out in accordance with a predetermined schedule, which can be found on the website of the Prosecutor General's Office.

The regulatory framework for inspections, their timing, the rights and obligations of the parties is spelled out in Law No. 294-FZ of December 26, 2008 “On the protection of the rights of legal entities and individual entrepreneurs in the implementation state control(supervision) and municipal control”. In accordance with this law, the dominance of supervisory authorities has been abolished, businessmen are checked with established frequency. In addition, there is a moratorium on small business inspections in 2019, so new entrepreneurs will only be disturbed after 3 years of operation. At the same time, the visit of controllers can take place much later. Government agencies practice a risk-based approach. The schedule includes businessmen whose reports or activities are questionable.

There are a lot of federal supervisory services, each field of activity has its own, but for individual entrepreneurs the most common are:

Rospotrebnadzor;
Department economic security Ministry of Internal Affairs;
Rostrud;
Rostechnadzor;
Prosecutor's Office;
Roskomnadzor;
Rostransnadzor;
Roszdravnadzor;
Rosselkhoznadzor.

If one of these services comes to an individual entrepreneur, then the first thing that employees will be interested in is whether he is legally or illegally engaged in entrepreneurial activities, whether he received permits. Therefore, all primary documents, such as the USRIP record sheet, extracts, licenses, should always be kept at hand. What else will the federal services often check?

FTS

Control measures of the tax service are not included in the publicly available list of inspections. It is impossible to know in advance about the visit of auditors. Law 294-FZ does not apply to this type of supervision, as expressly stated in its first article. However, it is possible to predict the appearance of inspectors based on the order of the Federal Tax Service of the Russian Federation No. MM-3-06 / [email protected] dated 30.05.07.

Those businessmen who submit "zero" reporting or pay hired workers wages below the minimum wage, are most often subject to tax audits of individual entrepreneurs. If, during a desk audit, inspectors simply correspond with the taxpayer, sending requests for the submission of certain documents, then during an on-site audit internal audit activities will be checked on the spot and in more depth. Most of all, FTS employees will be interested in:

documents confirming expenses, if the individual entrepreneur is on the simplified tax system "Income-Expense" or unified agricultural tax;
completeness of reflection of income;
Documents confirming the payment of duty on the import of goods from abroad;
observance of cash discipline;
coincidence average headcount employees with actual;
the validity of the costs taken into account when calculating obligations to the budget;
accuracy of calculation of insurance premiums from labor payments;
reality of transactions;
formation fidelity tax registers, primary reporting and etc.

All verification activities can last from 2 to 6 months. If necessary, they can be suspended or extended. The rules are regulated by chapter 14 of the Tax Code of the Russian Federation.

Attention! The law prohibits tax authorities from checking the same tax more than once in a tax period. Even a closed entrepreneur can be checked during the first 3 years after the termination of work, especially if he has a debt.

Rospotrebnadzor

The service monitors the observance of the consumer's rights to receive a quality product, and monitors compliance with sanitary standards in places where goods and services are sold. Therefore, Rospotrebnadzor inspections are often carried out at food outlets and catering establishments. To avoid violations, the organizer of such enterprises must strictly follow:

so that there are no expired products on the shelves;
proper storage of perishable products;
so that the cooks in the kitchen have sanitary books and overalls;
for the presence of all price tags on the shelves;
so that a book of complaints is available to any consumer.

Gross violations can provoke an unscheduled inspection, the consequence of which was, for example, mass poisoning of people. The client can also file a complaint with Rospotrebnadzor about the presence of expired products in the store, unsanitary conditions, etc. This can even be done through the official website of the department.

It is also worth remembering that in 2019 the service received the right to conduct test purchases. Inspectors can appear at the point of sale under the guise of ordinary buyers (law 81-FZ of 04/18/18).

Ministry of Emergency Situations

In connection with the recent tragic events in the shopping and entertainment center in Kemerovo, the topic of fire safety compliance is especially relevant. A wave of inspections from the fire inspectorate is quite expected not only in crowded places, but, in general, in all institutions visited by people. Not surprisingly, after this, many owners of premises will have to organize a system for fighting fires in accordance with the law, and not buy off the authorities, as was the case before.

The control is carried out by the territorial divisions of the Ministry of Emergency Situations of the Russian Federation in accordance with the schedule of inspections for 2019. The procedure for supervision is enshrined in Administrative Regulation No. 323 of 06/14/16. Unscheduled visits of auditors are allowed in case of complaints or information about threats in the media.

sharpen Special attention follows on things like this:

There should be a fire extinguisher in each room, the person in charge should be able to use it.
Fire safety briefings with personnel should be carried out regularly.
Information should be in a conspicuous place: the telephone number of the Ministry of Emergency Situations (01, 010), instructions for when a fire is detected, an evacuation plan.
Exit signs and stairs should be hung in the room. All emergency exits must be open.
The fire alarm must be in good working order.
Finishing of walls, ceilings and floors of evacuation corridors should not be easily flammable.

Important! Under no circumstances should fire safety be neglected! It is better to organize everything in good faith once than to deal with dire consequences later.

Rostrud

The service is designed to protect the rights of the working population. Most people already know that an owner who refuses to formalize employees for work violates their rights. As a result of such actions, their work experience is not taken into account, insurance premiums are not paid, pension points are not accumulated, so you need to work only under an official contract.

In accordance with the Labor Code, the employer must have the following documents in order:

second copies employment contracts with signatures;
employment orders;
staffing and time sheet;
vacation schedule;
entries in workbooks.

Particular attention is also paid to:

age of employees, not less than 16 years;
observance of the rights of pregnant women, they cannot be fired;
working conditions.

In addition to the Federal Tax Service, Rostrud may also be interested in too small a salary. The employer will have to communicate with the authorities, or urgently increase the salary of employees. The gap between payments cannot exceed 14 days, so the advance must be paid.

The labor inspectorate has the right to visit enterprises according to a schedule or unscheduled. The rules for inspections are established by the order of the Ministry of Health and Social Development of the Russian Federation No. 1325n dated 07.11.11.

The rest of the services check narrower areas of activity: Rostekhnadzor - industrial safety, Rostransnadzor - transportation of passengers and goods, Roszdravnadzor - the production of medicines, the work of pharmacies, etc.

Checks: types, grounds, terms

An attempt at a unified classification of supervisory activities was made by the authors of the law 294-FZ. Chapter 2 of the federal act is devoted to the types of audits. The division is made according to the following criteria:

Periodicity. Officials can visit a company or an entrepreneur according to a pre-approved schedule or on an extraordinary basis.
Type of. Control is carried out in a documentary (office) or exit form.

In practice, activities are also classified according to the type of auditing entity, subject, duration, amount of information (selective and continuous).

Across the country, a unified monitoring and drawing up a plan of inspections is carried out by the Prosecutor General's Office. Therefore, on the website of the department, you can easily see the IP checks for 2019, the plan and schedule of upcoming checks. All supervisory authorities transmit information centrally there. By indicating a minimum of information about yourself (full name, TIN, OGRNIP), the entrepreneur will be able to find out who will come to him with a scheduled inspection, in what month, what type of inspection will be (on-site or according to documents), how long it will take last.

Until the end of 2020, representatives of small and medium-sized businesses are on “test holidays” (Article 26.2 of Law 294-FZ). Exceptions are provided for the following categories:

entities carrying out risk types commercial and industrial activities (hazard classes);
representatives of the most important social spheres(medicine, education, etc.);
violators of administrative legislation who have not confirmed the fulfillment of previously issued instructions;
license holders.

In addition, holidays do not apply to supervision in the areas of radiation safety, state secrets, auditing, assaying and the use of atomic energy.

Attention! Entrepreneurs who have previously committed gross violations are also under special supervision by the authorities.

The rest of the entrepreneurs can not be afraid of scheduled inspections, however, unscheduled ones have not been canceled. Especially if there are good reason. Their list is established by part 2 of Art. 10 of Law 294-FZ:

The time has come by which the businessman had to correct the previously identified violations.
The entrepreneur has decided to engage in activities that require a separate license or permit.
If the supervisory authority received appeals from citizens, former clients checked, indicating violations of consumer rights, a threat to their life and health, damage to monuments, historical buildings, or provoking an emergency.
The audit is carried out on the basis of a separate separate order issued under the Decree of the President of the Russian Federation, the Government or the Prosecutor's Office.

The duration of each type of verification is determined by Art. 13 of the same federal act:

In rare cases, when additional specialists, independent experts are involved in verification activities, the period may be extended twice.

Completion of the check

The result of the audit is drawn up in the form of an act, where the inspector describes all the identified violations. This is very important document, which the SP must thoroughly study before signing. The business owner has the right to disagree with what is written on paper, and, in the presence of his lawyer, add objections to the act for further appealing the results of verification measures. The rules for expressing disagreement with the conclusions of tax inspectors are regulated by tax legislation. An entrepreneur can express his point of view in a separate document within 1 month from the date of delivery of the act (Article 100 of the Tax Code of the Russian Federation).

Administrative and criminal liability

Violations detected during inspection activities can lead to administrative and even criminal liability. An entrepreneur who wants to organize his own business in accordance with all the rules and eliminate all violations should study well chapter 14 of the Code of Administrative Offenses of the Russian Federation, the norms of the Labor Code, if he has workers, and also prevent education tax debt and pay insurance premiums on time.

Important! As you know, for large and especially large tax debts (900,000 and 4,500,000 rubles, respectively), you can go to "places not so remote." Criminal punishment is provided for in Art. 198 of the Criminal Code of the Russian Federation.

In most cases, violations are recognized as administrative offenses. Most often, the inspector reveals in IP:

illegal entrepreneurial activity (without tax registration);
lack of a license or permit;
violations of sanitary standards;
illegal sale of alcohol-containing products without excises;
work without the use of CCP, when required by law;
fire safety violations;
the presence of unregistered employees.

Even if the inspectors have identified some shortcomings in the businessman, there is no need to despair. The first time, as a rule, they give him a warning, and give him time to fix the problem. Fines punish only gross violators.

How to prepare and protect yourself from an audit?

For most people, the word "verification" evokes unpleasant associations. This procedure always associated with increased anxiety. However, one should not think that since employees government agencies arrived with an audit, then they have unlimited rights, they can descend without warning at any time of the day. When the owner of a small business knows his rights well, he will feel more confident when dealing with inspectors.

Attention! Representatives of supervisory services should exercise their powers only in the personal presence of the entrepreneur or his authorized representative. Employees cannot give explanations on behalf of the manager. They have the right to communicate with inspectors only within the framework of the job description.

In the course of control measures, the IP has the right to:

require inspectors to show their identification;
get acquainted with the order on the basis of which the check is carried out;
video or audio recording of events;
maintain an audit log to record the frequency and scope of revisions;
make your objections to the inspection report and do not sign it until the lawyer arrives.
In addition, he also has duties, the neglect of which will only aggravate the situation:
all requested documents must be submitted;
open access to all service premises IP;
do not interfere with the audit.

A legally savvy person who has a good idea of how the audit should be carried out, how long, what documents should be in the hands of the auditors, it will be easier to appeal the results of the audit if he disagrees with them. And to do this is quite realistic, a businessman will only need to provide evidence of such facts:

the period between scheduled inspections is not maintained (3 years);
if the check is planned, then it must be carried out in accordance with the schedule of the prosecutor's office without exceeding the duration;
the inspectors did not have identification documents and orders with them;
violated documenting procedures: the act is not drawn up.

The process of challenging the results of the audit should begin with the use of pre-trial measures: an entrepreneur can file a complaint with a higher authority of the body that audited him. The second copy with a mark must be kept. The term for consideration of the complaint is 30 days. If during this time no one answers the citizen, he has the right to solve his problem in judicial order. Such disputes are considered by the Arbitration Court.

Important! Supervisory authorities constantly review practice. It is becoming more and more difficult to appeal decisions on formal grounds. The servants of Themis will certainly take note of the procedural shortcomings. However, the main issue at the meeting will be to clarify the reality of the offenses for which the sanction has been imposed.

Results

In order to improve the conditions for small businesses, the frequency of inspections is strictly regulated. Control covers periods of no more than 3 years. In addition, businessmen are provided with vacations. The moratorium does not cover only the most responsible activities.

Even at the stage of drawing up a business plan, the future entrepreneur should think through all the details, organize the business in such a way as to prevent violations. For those who do not know what documents are needed to verify an IP, you should familiarize yourself with the listed regulations, and keep the most important documentation close at hand.

The procedure for checking tax reporting, as well as the correctness of accounting and the timeliness of making tax contributions, is the main tool for the Federal Tax Service to control compliance with the current norms of the tax legislation of the Russian Federation.

In this regard, each individual entrepreneur needs to know what a tax inspection of an individual entrepreneur is. This information will allow you to prepare for the checks as you should. In our today's publication, we will consider the types and features of tax audits of individual entrepreneurs, as well as give recommendations on how to behave during a tax audit.

How is an IP audit carried out by the tax office?

IP tax audits can be divided into the following types:

Scheduled tax audits of individual entrepreneurs (carried out in accordance with the annual plan adopted in advance).
Unscheduled (carried out in order to control the elimination of the comments identified during the previous audit or when the Federal Tax Service receives information about the non-compliance of the individual entrepreneur with the current legislation).

Scheduled tax audits of individual entrepreneurs

The IP audit plan can be found on the official website of the Federal Tax Service. It contains information about all individual entrepreneurs in the current year, indicating the exact date of verification. individual entrepreneurs always have the opportunity to prepare for the visit of the inspector, eliminating all possible violations in time.

The duties of the Federal Tax Service before conducting a tax audit of an individual entrepreneur include notifying the entrepreneur about the fact of the upcoming audit. The Federal Tax Service informs the IP what exactly will be checked.

Article 21 of the Tax Code of the Russian Federation contains a requirement according to which the head of an organization or an individual entrepreneur must be present during a tax audit.

If the individual entrepreneur does not have the opportunity to be present at the inspection, he notifies the Federal Tax Service in advance and offers to reschedule the inspection to another date.

It is worth paying attention to the fact that the audited period of the entrepreneur's activity cannot exceed three years.

In accordance with current legislation, a repeated audit of the same tax within one year cannot be carried out.

Desk tax audit of IP

An in-house tax audit of an individual entrepreneur is a procedure for re-control of reports submitted by an individual entrepreneur. This check is regular.

During a desk audit, a tax employee determines:

whether or not there is a violation of the reporting deadline;
the correctness of filling out the report;
reliability of the data specified in the report.

The tax authority may notify the taxpayer of detected violations or request additional information in one of the following ways:

Individual entrepreneur personally (or representative);
through a courier;
through postal services (by registered mail with notification);
through electronic document management.

The individual entrepreneur, in turn, must within 5 days be able to provide primary documentation confirming his correctness or eliminate violations. After that, the entrepreneur submits to the Federal Tax Service documents that confirm the fact that the violations have been corrected.

On September 3, 2018, amendments to paragraph 5 of Article 93 of the Tax Code of the Russian Federation came into force. From this date, including in 2019, an individual entrepreneur may not re-submit any documents to the IFTS. It is enough to inform the inspectorate, in response to its request, that the requested documents were provided earlier. If the individual entrepreneur provided the documents requested by the IFTS earlier to another tax office, then it is necessary to indicate the code of this tax office.

The IP must send such a refusal notice no later than the day following the date of receipt of the IFTS request for re-submission of documents.

However, there are exceptions. The following documents will need to be resubmitted:

documents submitted last time in originals and returned by the inspection after the last inspection;
copies of documents submitted earlier, but lost by the tax authorities due to force majeure.

Field tax audit of IP

As practice shows, if an individual entrepreneur submits tax returns within the time limits specified by law and makes correct calculations, then an on-site tax audit is not assigned to him.

An on-site tax audit can be used if violations are found in the activities of an individual entrepreneur.

The procedure for conducting an on-site tax audit involves not only monitoring the submitted reports, but also all economic activities carried out by an individual entrepreneur.

During the on-site inspection, the following are subject to control:

activities of the IP as a whole;
certain areas (use of cash registers or organization of cash transactions).

To conduct an on-site tax audit, a group of tax inspectors leaves for the enterprise (office) of the IP. The audit can be carried out within two months.

The individual entrepreneur is obliged to provide the inspectors with a workplace (premises) and create conditions for the inspection.

In general, the audit can be carried out within up to two months. An on-site tax audit of an individual entrepreneur can last up to six months in the following cases:

detection of violations requiring additional verification;
violation of the deadlines for the submission of documentation for verification by the individual entrepreneur;
if the IP has one (several) separate divisions;
in the event of an emergency (fire, flood or theft).

Individual entrepreneur documents for tax inspection

The inspector conducting the inspection may require the individual entrepreneur to provide the following documents:

IP registration certificate;
financial statements;
tax reporting (for the period to be audited);
cash documents;
license (if the individual entrepreneur is engaged in a licensed type of activity;
bank documents.

The maximum period that is tested under this NP is three years, excluding the current one.

In the process, the employees of the Federal Tax Service have the right to carry out the following control measures:

send requests to the bank about the availability of accounts, ongoing transactions, the balance of funds, etc.;
call the entrepreneur with a written notice to the department of the Federal Tax Service to provide explanations;
interrogate witnesses;
conduct an inspection of the IP premises intended for business activities and income generation, as well as any documents, objects, objects and territories related to the subject of the inspection;
conduct an inventory of the property of an individual entrepreneur, if there is reason to believe that the taxpayer has inventory items or fixed assets that are not reflected in accounting;
require documents relevant for the audit;
require documents relating to interaction with the audited taxpayer from his partners and counterparties;
seize important documents and objects (only in the daytime and in the presence of attesting witnesses);
involve experts, etc.

The standard term for conducting an on-site NP is no more than 60 days. In the presence of special circumstances (flooding, fire, etc.), this period may be extended up to four or up to six months.

Test Results

The main tasks of the regulatory authorities are to identify and stop violations of tax laws (if any) and prevent tax violations.

It is useful to learn how to pay taxes for individual entrepreneurs. Periodicity of payment and related reporting.

Detailed information on who is eligible for the exemption of individual entrepreneurs from taxes from 2017. legal way reducing the tax burden.

How a businessman can reduce the risk of verification

The NP plan primarily includes those subjects in respect of which tax authorities there are reasons to believe that they are using tax evasion schemes or illegal ways to reduce the tax burden.

As for unscheduled NPs, such an event can only be provoked by a special case, for example, a client's complaint, initiation of a criminal case against an individual entrepreneur, etc.

Conclusion

As can be seen from this article, law-abiding entrepreneurs who fulfill their obligations to the budget on time and in full should not be afraid of any checks. Those who use various schemes in their activities to obtain unreasonable tax benefit, should be seriously considered.

Tax audit of individual entrepreneurs: features of the conduct

The government's policy to improve tax legislation is aimed at creating a more transparent taxation system. The focus is on increasing the level of taxes received by the budget. It is planned to implement this not by increasing tax base but by increasing conscientious taxpayers. The so-called grace periods(for example, the lack of scheduled inspections in the first three years of operation of the enterprise). Tax audits of individual entrepreneurs are carried out in the manner prescribed in tax code. Understanding their features will help you better prepare for the upcoming inspection.