When are tax audits carried out? What are tax audits, and what can inspectors check? What is checked during an on-site audit of the tax inspectorate

Policy regarding the processing of personal data

1. Terms and accepted abbreviations

1. Personal data (PD) - any information relating to a directly or indirectly identified or identifiable natural person (PD subject).

2. Processing of personal data - any action (operation) or a set of actions (operations) performed using automation tools or without using such tools with personal data, including collection, recording, systematization, accumulation, storage, clarification (updating, changing), extraction, use, transfer (distribution, provision, access), depersonalization, blocking, deletion, destruction of personal data.

3. Automated processing of personal data - processing of personal data using computer technology.

4. Personal data information system (PDIS) - a set of personal data contained in databases and providing their processing information technologies and technical means.

5. Personal data made public by the subject of personal data - PD, access to which is provided to an unlimited number of persons by the subject of personal data or at his request.

6. Blocking of personal data - temporary suspension of the processing of personal data (except when processing is necessary to clarify personal data).

7. Destruction of personal data - actions, as a result of which it becomes impossible to restore the content of personal data in the information system of personal data and (or) as a result of which material carriers of personal data are destroyed.

8. A cookie is a piece of data that is automatically placed on your computer's hard drive each time you visit a website. Thus, a cookie is a unique browser identifier for a website. Cookies make it possible to store information on the server and help you navigate the web more easily, as well as allow you to analyze the site and evaluate the results. Most web browsers allow cookies, but you can change your settings to refuse cookies or track their path. At the same time, some resources may not work correctly if cookies are disabled in the browser.

9. Web marks. On certain web pages or emails, the Operator may use "web tagging" technology common on the Internet (also known as "tags" or "precise GIF technology"). Web tagging helps you analyze the performance of websites, for example by measuring the number of visitors to a site or the number of "clicks" made on key positions on a site page.

10. Operator - an organization that independently or jointly with other persons organizes and (or) carries out the processing of personal data, as well as determines the purposes of processing personal data, the composition of personal data to be processed, actions (operations) performed with personal data.

11. User - Internet user.

12. The site is a web resource https://lc-dv.ru, owned by the Company with limited liability"Legal Center"

2. General provisions

1. This Policy regarding the processing of personal data (hereinafter referred to as the Policy) is drawn up in accordance with paragraph 2 of Article 18.1 of the Federal Law "On Personal Data" No. 152-FZ of July 27, 2006, as well as other regulatory legal acts Russian Federation in the field of protection and processing of personal data and applies to all personal data that the Operator can receive from the User during his use of the Site on the Internet.

2. The operator ensures the protection of processed personal data from unauthorized access and disclosure, misuse or loss in accordance with the requirements of the Federal Law of July 27, 2006 No. 152-FZ "On Personal Data".

3. The Operator has the right to make changes to this Policy. When changes are made, the heading of the Policy indicates the date of the last revision of the revision. New edition The Policy comes into force from the moment it is posted on the website, unless otherwise provided by the new version of the Policy.

3. Principles of personal data processing

1. The processing of personal data by the Operator is carried out on the basis of the following principles:

2. legality and fair basis;

3. limiting the processing of personal data to the achievement of specific, predetermined and legitimate purposes;

4. preventing the processing of personal data that is incompatible with the purposes of collecting personal data;

5. preventing the merging of databases containing personal data, the processing of which is carried out for purposes incompatible with each other;

6. processing only those personal data that meet the purposes of their processing;

7. compliance of the content and scope of the processed personal data with the stated purposes of processing;

8. preventing the processing of personal data that is excessive in relation to the stated purposes of their processing;

9. ensuring the accuracy, sufficiency and relevance of personal data in relation to the purposes of processing personal data;

10. destruction or depersonalization of personal data upon reaching the goals of their processing or in case of loss of the need to achieve these goals, if it is impossible for the Operator to eliminate the committed violations of personal data, unless otherwise provided by federal law.

4. Processing of personal data

1. Obtaining PD.

1. All PD should be obtained from the PD subject himself. If the subject's PD can only be obtained from a third party, then the subject must be notified of this or consent must be obtained from him.

2. The operator must inform the PD subject about the purposes, alleged sources and methods of obtaining PD, the nature of the PD to be received, the list of actions with PD, the period during which the consent is valid and the procedure for its withdrawal, as well as the consequences of the refusal of the PD subject to give written consent to receive them.

3. Documents containing PD are created by receiving PD over the Internet from the PD subject while using the Site.

2. The operator processes PD if at least one of the following conditions exists:

1. The processing of personal data is carried out with the consent of the subject of personal data to the processing of his personal data;

2. The processing of personal data is necessary to achieve the goals provided for by an international treaty of the Russian Federation or the law, for the implementation and fulfillment of the functions, powers and obligations assigned by the legislation of the Russian Federation to the operator;

3. The processing of personal data is necessary for the administration of justice, the execution of a judicial act, an act of another body or official subject to execution in accordance with the legislation of the Russian Federation on enforcement proceedings;

4. The processing of personal data is necessary for the performance of an agreement to which the subject of personal data is a party or beneficiary or guarantor, as well as to conclude an agreement on the initiative of the subject of personal data or an agreement under which the subject of personal data will be the beneficiary or guarantor;

5. The processing of personal data is necessary to exercise the rights and legitimate interests of the operator or third parties, or to achieve socially significant goals, provided that the rights and freedoms of the subject of personal data are not violated;

6. Processing of personal data is carried out, access of an unlimited number of persons to which is provided by the subject of personal data or at his request (hereinafter - publicly available personal data);

7. Processing of personal data subject to publication or mandatory disclosure in accordance with federal law is carried out.

3. The Operator may process PD for the following purposes:

1. raising awareness of the PD subject about the products and services of the Operator;

2. conclusion of agreements with the subject of PD and their execution;

3. informing the PD subject about the news and offers of the Operator;

4. identification of the subject of PD on the Site;

5. ensuring compliance with laws and other regulatory legal acts in the field of personal data.

1. Individuals who are in civil law relations with the Operator;

2. Individuals who are Users of the Site;

5. PD processed by the Operator - data received from Users of the Site.

6. Processing of personal data is carried out:

1. - using automation tools;

2. - without the use of automation tools.

7. Storage of PD.

1. PD of subjects can be received, further processed and transferred for storage both on paper and in electronic form.

2. PD recorded on paper are stored in locked cabinets or in locked rooms with limited access rights.

3. PD of subjects processed using automation tools for different purposes is stored in different folders.

4. It is not allowed to store and place documents containing PD in open electronic catalogs(file sharing) in ISPD.

5. Storage of PD in a form that allows to identify the subject of PD is carried out no longer than required by the purposes of their processing, and they are subject to destruction upon achievement of the purposes of processing or in case of loss of the need to achieve them.

8. Destruction of PD.

1. Destruction of documents (carriers) containing PD is carried out by burning, crushing (grinding), chemical decomposition, transformation into a shapeless mass or powder. A shredder may be used to destroy paper documents.

2. PD on electronic media are destroyed by erasing or formatting the media.

3. The fact of the destruction of PD is documented by an act on the destruction of media.

9. Transfer of PD.

1. The operator transfers PD to third parties in the following cases:
- the subject has expressed his consent to such actions;
- the transfer is provided for by Russian or other applicable legislation within the framework of the procedure established by law.

2. List of persons to whom PD is transferred.

Third parties to whom PD is transferred:
The operator transfers the PD to Legal Center LLC (which is located at the address: Khabarovsk, 680020, Gamarnika St., 72, office 301) for the purposes specified in clause 4.3 of this policy. The operator entrusts the processing of PD to Legal Center LLC with the consent of the PD subject, unless otherwise provided by federal law, on the basis of an agreement concluded with these persons. Legal Center LLC carries out the processing of personal data on behalf of the Operator, they are obliged to comply with the principles and rules for the processing of personal data provided for by Federal Law-152.

5. Protection of personal data

1. According to requirements normative documents The operator has created a personal data protection system (PDPS), consisting of subsystems of legal, organizational and technical protection.

2. The subsystem of legal protection is a complex of legal, organizational, administrative and regulatory documents that ensure the creation, operation and improvement of the CPAP.

3. The subsystem of organizational protection includes the organization of the management structure of the SPD, the permit system, the protection of information when working with employees, partners and third parties.

4. The technical protection subsystem includes a set of technical, software, software and hardware tools that ensure the protection of PD.

5. The main PD protection measures used by the Operator are:

1. Appointment of a person responsible for the processing of PD, who organizes the processing of PD, training and instruction, internal control over compliance by the institution and its employees with the requirements for the protection of PD.

2. Determination of actual threats to the security of PD during their processing in ISPD and development of measures and measures to protect PD.

3. Development of a policy regarding the processing of personal data.

4. Establishment of rules for access to PD processed in ISPD, as well as ensuring registration and accounting of all actions performed with PD in ISPD.

5. Establishment of individual access passwords for employees in information system according to their job responsibilities.

6. The use of information security tools that have passed in in due course conformity assessment procedure.

7. Certified antivirus software with regularly updated databases.

8. Compliance with the conditions that ensure the safety of PD and exclude unauthorized access to them.

9. Detection of facts of unauthorized access to personal data and taking action.

10. Recovery of PD modified or destroyed due to unauthorized access to them.

11. Training of the Operator's employees directly involved in the processing of personal data on the provisions of the legislation of the Russian Federation on personal data, including the requirements for the protection of personal data, documents defining the Operator's policy regarding the processing of personal data, local acts on the processing of personal data.

12. Implementation internal control and audit.

6. Basic rights of the subject of PD and obligations of the Operator

1. Basic rights of the subject of PD.

The subject has the right to access his personal data and the following information:

1. confirmation of the fact of PD processing by the Operator;

2. legal grounds and purposes of PD processing;

3. purposes and methods of PD processing used by the Operator;

4. name and location of the Operator, information about persons (excluding employees of the Operator) who have access to PD or to whom PD may be disclosed on the basis of an agreement with the Operator or on the basis of federal law;

5. terms of personal data processing, including the terms of their storage;

6. the procedure for the exercise by the PD subject of the rights provided for by this Federal Law;

7. name or surname, first name, patronymic and address of the person processing PD on behalf of the Operator, if the processing is or will be entrusted to such a person;

8. contacting the Operator and sending him requests;

9. appeal against the actions or inaction of the Operator.

10. The user of the Site may at any time revoke his consent to the processing of PD by sending an email to the email address: [email protected], or by sending a written notice to the address: 680020, Khabarovsk, st. Gamarnika, house 72, office 301

eleven. . Upon receipt of such a message, the processing of the User's PD will be terminated, and his PD will be deleted, except in cases where the processing can be continued in accordance with the law.

12. Obligations of the Operator.

The operator is obliged:

1. when collecting PD, provide information on the processing of PD;

2. in cases where the PD was not received from the subject of the PD, notify the subject;

3. if the subject refuses to provide PD, the consequences of such refusal are explained to the subject;

5. take the necessary legal, organizational and technical measures or ensure their adoption to protect PD from unauthorized or accidental access to them, destruction, modification, blocking, copying, provision, distribution of PD, as well as from other illegal actions in relation to PD;

6. respond to requests and appeals of PD subjects, their representatives and the authorized body for the protection of the rights of PD subjects.

7. Features of the processing and protection of data collected using the Internet

1. There are two main ways in which the Operator receives data using the Internet:

1. Provision of PD by PD subjects by filling out forms on the Site;

2. Automatically collected information.

The operator may collect and process information that is not PD:

3. information about the interests of Users on the Site based on the entered search queries users of the Site about services and goods sold and offered for sale in order to provide up-to-date information to Users when using the Site, as well as to summarize and analyze information about which sections of the Site, services, goods are most in demand among Users of the Site;

4. processing and storage of search queries of the Site Users in order to summarize and create statistics on the use of sections of the Site.

2. The Operator automatically receives certain types of information obtained in the course of Users' interaction with the Site, e-mail correspondence, etc. We are talking about technologies and services such as cookies, Web marks, as well as applications and tools of the User.

3. At the same time, Web marks, cookies and other monitoring technologies do not make it possible to automatically receive PD. If the Site User, at his own discretion, provides his PD, for example, when filling out a feedback form, then only then will the processes of automatic collection of detailed information start for the convenience of using the Site and / or to improve interaction with Users.

8. Final provisions

1. This Policy is local normative act Operator.

2. This Policy is public. The general availability of this Policy is ensured by publication on the Operator's Website.

3. This Policy may be revised in any of the following cases:

1. when changing the legislation of the Russian Federation in the field of processing and protecting personal data;

2. in cases of receipt of instructions from the competent state authorities to eliminate inconsistencies affecting the scope of the Policy

3. by decision of the Operator;

4. when changing the purposes and terms of PD processing;

5. when changing organizational structure, the structure of information and / or telecommunication systems (or the introduction of new ones);

6. when applying new technologies for processing and protecting PD (including transmission, storage);

7. if there is a need to change the process of processing PD related to the activities of the Operator.

4. In case of failure to comply with the provisions of this Policy, the Company and its employees are liable in accordance with the current legislation of the Russian Federation.

5. Control over the fulfillment of the requirements of this Policy is carried out by persons responsible for organizing the processing of Company Data, as well as for the security of personal data.

A difficult test for every entrepreneur. Despite the fact that the main objects of checks are legal entities, inspectors check merchants with no less thoroughness. To understand the basic principles for conducting and planning field inspections Let's take a look on the other side of the barricades.
Applicants for control are selected according to 12 Criteria approved by the Order of the Federal Tax Service of Russia dated May 30, 2007 N MM-3-06 / [email protected](hereinafter referred to as the Order). Here are some of them related to entrepreneurs:
- the tax burden, that is, the amount of taxes paid by the merchant, is below the average level for a particular industry (type of economic activity). Average data are given in Appendix No. 3 to the Order;
- failure to provide explanations for the notification of the inspection on the identification of discrepancies in performance indicators;
- the average monthly salary per employee is below the average level for the type of economic activity in the subject;
- the amounts of expenses are as close as possible to the amount of the merchant's income (in the total amount of income, the share of expenses exceeds 83 percent).
- repeated approach limit value indicators that give the right to apply special tax regimes.

Audit Basics

An on-site inspection is carried out only on the basis of decisions of the head of the inspectorate(his deputy). As part of the field control, it can be considered period not exceeding three calendar years preceding the year in which the decision to conduct the audit was made. If submitted by the taxpayer as part of the relevant on-site tax audit, the period for which the revised tax return was submitted (clause 4 of article 89 of the Tax Code of the Russian Federation) is considered, that is, it may be a period outside the three-year period. However, they will not be able to fine the merchant for this period, since the statute of limitations applies.
The decision to conduct an audit must indicate the period that is subject to control, as well as list the audited taxes. The form of the decision provides for the wording "for all taxes and fees." Most often, an on-site inspection is complex in nature, which means that documents related to the formation of tax base on all taxes paid by the businessman.

Our reference. Decision to conduct field check must contain:
FULL NAME. merchant (full and abbreviated company name);
the subject of verification, that is, taxes, the correctness of the calculation and payment of which is subject to verification;
periods for which the audit is carried out;
positions, surnames and initials of the inspection staff who are entrusted with the inspection.
The form of the decision on the on-site inspection was approved by the Order of the Federal Tax Service of Russia dated December 25, 2006 N SAE-3-06 / [email protected]

Prepare documents

In the course of the audit, first of all, inspectors are interested in "costly" documents that reduce the tax base for a particular tax. Main documents requested during the verification:
- Income and expense ledger(general regime, simplified tax system, there is no obligation to keep a book on UTII). Incomes reflected in the ledger, inspectors and expenses (the total will be compared with bank statements (if there is a current account) and cash reports (Z-reports, fiscal report, cashier's journal). A thorough check will be carried out on the expenses recorded in the book for the economic feasibility of the costs incurred, as well as the availability of supporting documents.
- Book of purchases(general mode). The purchase book will be checked against the VAT declaration, and the availability of documents on the basis of which entries were made in the purchase book will be checked.
- Sales book(general mode). Completeness and timeliness of revenue reporting. If an individual entrepreneur is exempt from paying VAT under Art. 145 of the Tax Code of the Russian Federation (that is, revenue for the quarter does not exceed 2 million rubles and the tax authority has been notified about this), they will check the legality of applying this benefit.
- Invoices(will be requested from entrepreneurs applying the basic taxation system). Are all the invoices indicated in the purchase book available, are they correctly issued by the entrepreneurs, and do they comply with the legislation in force at the time of the transaction. In addition, you need to check the availability of other documents - acts of work performed, invoices, contracts, etc.
- Overhead. Compliance of the form of the invoice with the current legislation (at the time of its execution), the presence of all necessary details, signatures, seals. Economic feasibility of the expenses incurred.
- Payment documents and bank statements. When planning inspections, inspectors often request bank statements from the taxpayer to identify its main counterparties, check these counterparties for good faith (that is, non-participation in one-day firms). Many entrepreneurs have not only cash receipts, but also work on a non-cash basis. Controllers will check whether all non-cash income is reflected by the entrepreneur in the book of income and expenses or the sales book. In addition, as confirmation of the expenses incurred, it will be necessary to present payments for the transfer of insurance premiums for pensions and to the FSS and compulsory medical insurance funds.
- Z-reports(in the presence of cash registers). Z-report data shows the revenue that the entrepreneur records as his income. During the inspection, inspectors remove a fiscal report from the cash register by entering a special password set by the inspectorate when registering this device. Fiscal report data contains information about all operations carried out at the cash desk (sales, returns, cancellations, etc.), and often diverge from the data that were passed according to the Z-report. If there are discrepancies, the inspectors will require written explanations.
- Waybills. The main checks are fuel consumption along the specified route, consumption rates, availability of supporting documents ( cash receipts for the purchase of fuel).

In addition to the documents listed in the table, inspectors can additionally request payroll statements, payrolls according to the FSS, copies of the register and protocol of information on income 2-NDFL, information on the number and wages of employees by type of activity, documents for granting deductions to employees (for example, applications for granting deductions, a birth certificate of a child, a medical certificate of disability, etc. .d.).
Depending on the characteristics of the activity, controllers will be interested in various consumable documents. For example, the presence of a car as part of property, plant and equipment, in particular the inclusion of amounts spent on gasoline in expenses, will require proof of the use of the car in entrepreneurial activity. After all, it is in this case that fuel costs can be taken into account. Any unusual expenses will attract attention. So, some merchants include in their costs communal payments for their apartment on the sole basis that at this address they are registered as individual entrepreneurs. However, such costs are unlikely to be recognized as legitimate, since the entrepreneur lives in his apartment, regardless of doing business.

Requirement to submit documents

Any documents required by controllers are submitted on the basis of the requirement (Appendix N 5 to the Order of the Federal Tax Service of Russia dated May 31, 2007 N MM-3-06 / [email protected]). It lists the details and other individualizing features of the requested documents, and also indicates the period to which they relate. During the inspection, inspectors can send several requirements to the IP, since the Code does not limit their number.
Having received document requirement, keep in mind that inspectors often set a standard requirement for all merchants without taking into account the specifics of their activities. This is because many aspects economic activity become known to controllers only during the verification process. They do not know about them in advance, therefore the demand is put forward with the maximum complete list documents.
In the absence of any of the requested papers, a written explanation must be submitted, indicating the reason for their absence. For example, bank statements may not be due to the lack of an IP current account. The book of purchases and sales is kept only by businessmen who have chosen the basic system of taxation, respectively, the "smokers" and "simplifiers" do not have one.

During the verification

The verification is carried out by a continuous or selective method. Exit control measures are as follows.
Inspectors study the compliance of the indicators reflected in the declarations with the data of the income and expense ledger, purchase and sales books. In the books, controllers pay attention to the correctness and completeness of the reflection of transactions that affect the formation of the tax base (tax calculation). The reasonableness of the expenses incurred and the correctness of their inclusion in the costs must be checked. For example, on the "simplified" system, a special procedure for accounting for fixed assets acquired before the transition to the simplified tax system is established. Do not forget: each expense must be confirmed by a primary document containing all the required details.
Inspectors check the validity of the application tax rates and benefits. If the merchant has employees, as part of the personal income tax audit, attention will be paid to the fulfillment by the individual entrepreneur as a tax agent of the duties of calculating, withholding and transferring tax.
On the general mode in terms of VAT control, they can also check your counterparties by conducting counter checks.
UTII payers will be checked for reality physical indicators that influence the formation of the tax base and the correct choice of indicators. As documents, they may request lease agreements confirming the size of the retail space, contracts with employees, information on the number of employees.

Counterparty check

Any entrepreneur or organization can become the object of a counter check if they are in a chain with a dubious counterparty.
During an on-site tax audit, inspectors often have questions about the reality of the transaction being made. For example, contracts concluded with contractors - resellers or intermediaries ("chains of counterparties") without reasonable economic or other reasons (business purpose) will lead controllers to the idea that money is simply laundered in this chain. By the way, work through intermediaries (agents, commission agents) is one of the criteria for assessing the risk of verification. Questions often arise in relation to VAT deductions. Large sums of deductions always attract attention. At the same time, controllers can contact the businessman's partners, requesting information related to a particular transaction.
As part of a cross-check, inspectors send a request for the submission of documents to all participants in the transaction (sellers of goods, services). The main documents that the inspectors are interested in are: invoices for a specific counterparty, invoices or certificates of work performed (services rendered), copies of contracts, extracts from the sales book or the book of income and expenses (or their copies for certain period), copies of VAT tax returns with decoding of lines 010 "Sale (transfer for own needs) of goods (works, services), transfer of property rights at the appropriate tax rates, total" and 070 "Amounts of payment received, partial payment on account of the forthcoming deliveries of goods (performance of work, provision of services), transfer of property rights.
If you receive a request to submit documents in relation to your counterparty, you must show the available documents according to your type of taxation and type of activity. In relation to other documents that are specified in the requirement and are not available to you for objective reasons, give a written explanation.

Our reference. The procedure for requesting information within the framework of a counter check is established by Art. 93.1 of the Tax Code of the Russian Federation. Controllers send an order to the inspection at the place of registration of your counterparty. Within five days, the tax authority will prepare and send to the counterparty a request for the submission of documents. A copy of the order must be attached to it, where the reason for the request must be named. Order forms and requirements are approved by the Order of the Federal Tax Service of Russia dated May 31, 2007 N MM-3-06 / [email protected]

Test Results

As practice shows, a rare taxpayer manages to avoid penalties and penalties based on the results of an on-site audit. This is due to the fact that inspectors are often forced to look for trifles and pull violations by the ears in order for the inspection to be considered effective. Because of what, as practice again shows, the results of a rare act of verification cannot be (at least partially) challenged.
So, act of field tax audit received and signed, what to do next?
First, we carefully study the observance by inspectors of all procedures related to control. Often, based on Art. 101 tax code, a higher inspection considers an appeal in favor of the taxpayer if the controllers do not follow the procedural rules. Let's pay attention to the main ones.
visiting tax audit lasts no more than two months. The period is calculated from the date of the decision to conduct an inspection and until the moment the certificate is drawn up. On the last day of the inspection, the head of the inspection team draws up a certificate of the inspection carried out, which is handed over to the merchant (his representative) in person or sent by registered mail. Within two months from the date of drawing up the certificate, a tax audit act is drawn up. The act within five days from the date of compilation must be handed over to the businessman (his representative) against receipt or transferred in another way, indicating the date of its receipt. For example, sent by registered mail.
Within 15 days from the date of receipt of the act, the merchant has the right to submit written objections to the inspection on the inspection act.
The audit report and the objections submitted to it are considered by the head of the inspectorate (his deputy) within 10 days, after which a decision is made to hold (refuse to hold) accountable for committing offenses.
The decision shall enter into force 10 days after the date of its delivery to the person being checked. The decision must be served within five days after the date of its issuance.
If it is impossible to deliver the decision, it shall be sent to the taxpayer by registered mail and shall be deemed received after six days from the date of sending the registered letter.
All deadlines must be observed, the delivery of decisions is carried out against receipt (in another way, indicating the date of receipt), the businessman must be notified of the dates of consideration of the results of the audit. Otherwise, he is deprived of the opportunity to prepare to present his objections, and this is a serious reason for recognizing the sanctions based on the results of the check as invalid.
What to do if the procedural points are observed, and the objections to the inspection report are not recognized by the head of the tax authority?
The procedure for appealing the decision of the inspection is set out in Art. 101.2 of the Tax Code. If the head of the inspectorate did not recognize the objections submitted by the merchant as justified, the businessman has the right to appeal this decision in a higher tax office. If the higher inspection considering the appeal does not cancel the decision based on the results of the inspection, the entrepreneur can go to court.

Field tax audit: what is important to know in 2019?

An on-site tax audit is one of the most convenient ways for the tax authorities to control the conscientious and timely payment of taxes by a taxpayer. An on-site tax audit is carried out on the territory of the taxpayer and may cover all taxes paid by the taxpayer for 3 years of activity.

In this case, any taxpayer can be subjected to verification: both an organization and an individual entrepreneur. The audit is carried out by the tax authority in which the taxpayer is registered. In addition, the Tax Code of the Russian Federation provides for an independent audit of branches and representative offices of an organization (that is, an audit separate subdivisions without checking the parent organization). In this case, the audit is carried out by the tax authority at the location of these separate divisions.

What is checked during an on-site audit of the tax inspectorate

The subject of an on-site tax audit is the correctness of the calculation, completeness and timeliness of the payment of taxes by the taxpayer. In this case, the tax authority can check both one tax and all taxes calculated by the taxpayer.

Verification depth (period that can be verified) by general rule is no more than three years preceding the year of the decision to appoint an audit.

Example: if the decision to conduct an audit was made in 2018, 2015, 2016 and 2017 fall under the audit. At the same time, the date of the decision in 2018 and the date of its receipt by the taxpayer does not matter. That is, even if the decision is made at the end of December, and received by the taxpayer in January 2019, the inspection will still retain the right to check the full years 2015, 2016 and 2017.

An indication in the Tax Code of the Russian Federation for a three-year period does not prevent the tax authority from checking reporting periods current year. This was pointed out in particular Supreme Court RF in the Definition of 09.09.2014 No. 304-KG14-737.

But the check may also affect older periods if an updated tax return was filed for them. In this situation, the tax authority, as part of an on-site audit, has the right to check the period for which the revised declaration was submitted, even if it goes beyond the three-year period.

Kira Truntaeva

Violation of the rule of the three-year period by the inspection leads to the fact that all conclusions and additional charges made outside the period are illegal, and the decision in the relevant part will be subject to cancellation.

The Tax Code also establishes certain frameworks for field tax audits.

First, the tax authorities are not entitled to conduct two or more field tax audits on the same taxes for the same period.

Secondly, as a general rule, the inspectorate is not entitled to conduct more than two field tax audits in relation to one taxpayer within one calendar year. In exceptional cases, this limit may be exceeded, but for this the tax authority must obtain permission from a higher tax authority.

The procedure for conducting an on-site tax audit

The decision to conduct an on-site tax audit

The decision to conduct an on-site tax audit is made by the tax authority. The inspector must present it to the taxpayer before starting the inspection.

In this case, the decision must be drawn up on a special basis. prescribed form(the form of the decision was approved by the Order of the Federal Tax Service of Russia dated 08.05.2015 No. ММВ-7-2/ [email protected]) and contain the following mandatory data:

1. full and abbreviated name or surname, name, patronymic of the taxpayer;
2. the subject of verification, that is, taxes, the correctness of the calculation and payment of which is subject to verification. In this column, the tax authority has the right to indicate simply “for all taxes and fees”;
3. periods for which the audit is carried out;
4. positions, surnames and initials of employees of the tax authority who are entrusted with the audit. It should be noted that the tax authority has the right to change the composition of the inspectors during the audit. Appropriate changes are made to the decision.

Having received a decision to conduct an audit, the taxpayer must evaluate it for compliance with the restrictions established for on-site tax audits. In particular, it is necessary to establish compliance by the tax authorities with a three-year period of the depth of the audit. You should also make sure that the tax authority complies with the restrictions on the permissible number of inspections during the calendar year.

The presentation to the taxpayer of the decision to conduct an on-site audit indicates its beginning.

The tax authority is not obliged to inform the taxpayer in advance about the upcoming field audit (Letter of the Federal Tax Service of Russia dated November 18, 2010 No. AC-37-2 / 15853).

From this moment, the tax authorities have the right to access the territory of the taxpayer for verification. As a general rule, the audit is carried out on the territory of the taxpayer. However, the Tax Code provides that if a taxpayer is unable to provide premises for an on-site tax audit, an on-site tax audit may be conducted at the location of the tax authority.

Control measures

During the audit, the tax authority has the right to carry out the following control measures:

1. requesting documents from the taxpayer, as well as from his counterparties and other persons who have necessary documents or information about the activities of the taxpayer;
2. interrogation of witnesses
3. expertise;
4. seizure of documents and objects;
5. inspection;
6. property inventory.

If necessary, the tax authority may also involve a specialist and an interpreter.

The Tax Code of the Russian Federation does not contain a specific list of documents that the tax authorities have the right to demand during an on-site audit. Thus, in the course of an on-site audit, the tax authority may request a wide range of documents: registers of accounting and tax accounting, contracts, source documents, bills, payment documents, invoices, etc.

The main rule that must be observed is that the requested documents must be required for verification. In other words, they should be directly related to those taxes for which the audit is conducted, and to those periods for which it is carried out.

Kira Truntaeva
Leading Lawyer tax practice, tax advisor

Deadline for an on-site tax audit

Many taxpayers are concerned about the question: what are the deadlines for field tax audits? An on-site tax audit cannot last forever. As a general rule, the term of an on-site tax audit is no more than two months. AT certain cases this period may be extended up to 4 months, and in exceptional cases up to 6 months. An independent on-site tax audit of branches and representative offices of a taxpayer cannot last more than one month.

The grounds for extending the on-site inspection are established by the Order of the Federal Tax Service of Russia dated 08.05.2015 No. ММВ-7-2/ [email protected] In particular, they may be conducting an audit of a taxpayer classified as the largest, conducting audits of organizations that have several separate divisions in their composition, obtaining information from law enforcement, regulatory authorities or from other sources during an on-site (repeated on-site) tax audit, indicating that the presence of the taxpayer (payer of the fee, tax agent) violations of the legislation on taxes and fees, requiring additional verification. The list is open.

The term for conducting an on-site tax audit is calculated from the day the decision to appoint an audit is made and until the day a certificate of the audit is drawn up.

In addition, the Tax Code of the Russian Federation provides for the right of the inspectorate to suspend an on-site tax audit. Suspension is carried out on the basis of the decision of the head (deputy head) of the tax authority. The test may be paused for

1. requesting documents (information) from counterparties of the taxpayer;
2. obtaining information from foreign government bodies within the framework of international treaties of the Russian Federation;
3. conducting an examination;
4. translation into Russian of documents submitted by the taxpayer in a foreign language.

The tax authority has the right to suspend a tax audit more than once, however, the total period of suspension of an on-site tax audit, as a general rule, cannot exceed six months (in exceptional cases, when the suspension of an audit is related to the receipt of information from foreign government agencies, the suspension period may be extended by three months) .

For the period of suspension of the audit, the tax authority must stop all actions to demand documents from the taxpayer, return all originals, stop all verification activities on the territory of the taxpayer.

Registration of the results of an on-site tax audit

The completion of a tax audit is evidenced by the drawing up by the tax authority of a certificate of an on-site tax audit. The certificate is drawn up on the last day of the tax audit and is subject to delivery to the taxpayer. The certificate does not contain any conclusions on the merits of the audit, but only fixes the deadline for its completion. After drawing up the certificate, the inspectors must leave the territory of the taxpayer and stop all control activities.

The immediate results of the audit are reflected in the act of the tax audit. In this case, the act is drawn up regardless of whether violations were revealed during the tax audit. If no violations are found, the act indicates their absence. The act is drawn up within two months from the date of drawing up the certificate and is subject to delivery to the taxpayer within five working days from the date of its issuance.

At the same time, unfortunately, the legislator did not provide for any sanctions in respect of if the inspector misses the specified deadlines. That is, if the tax inspector delays deadlines drawing up and serving the act, then this will not entail any legal consequences for him.

Kira Truntaeva
Leading lawyer in tax practice, specialist in tax consulting

If the taxpayer does not agree with the conclusions of the act, he has the right to submit written objections to the act to the tax authority. The legislator allocated one month from the date of receipt of the act to submit objections. It should be noted that filing objections is a right, not an obligation, of the taxpayer. The absence of written objections does not deprive the taxpayer of the right to present his arguments orally directly during the consideration of the audit materials.

The tax authority is obliged to notify the taxpayer of the consideration of the act and materials of the audit, based on the results of which a final decision will be made. Often such notification is sent simultaneously with the act.

In practice, there were situations when the tax authority made a decision based on the results of the audit before the deadline for submitting objections to the act. It should be noted that the participation of the taxpayer in the consideration of audit materials is his right, the implementation of which must be ensured for him. If the taxpayer was not notified of the date of consideration of the tax audit materials and did not participate in it, the decision that was made before the deadline for filing objections may be canceled on formal grounds.

Kira Truntaeva
Leading lawyer in tax practice, specialist in tax consulting

Having considered the materials of the audit, the act and objections of the taxpayer, the tax authority within 10 days makes a final decision on the results of the audit. The term for consideration of the tax audit materials and the issuance of an appropriate decision may be extended, but not more than for one month.

Based on the results of the audit, one of the following types of decisions can be made:

1. decision to take additional measures tax control;
2. decision on bringing to responsibility for committing a tax offense;
3. a decision to refuse to bring to responsibility for committing a tax offense.

The decision comes into force after one month from the date of delivery to the taxpayer. If the taxpayer does not agree with the conclusions of the decision, he has the right to appeal it to a higher tax authority. This is how the procedure for processing the results of an on-site tax audit looks like.

Consider how a taxpayer can make the arrival of the tax authority as painless as possible.

Criteria for selecting taxpayers for verification

With a high degree of probability, an on-site tax audit will affect every taxpayer who is actively doing business. At the same time, it is necessary to understand the criteria under which taxpayers belong to the “risk group”, i.e. in relation to them, with a high degree of probability, a decision can be made to conduct an on-site tax audit. This means more preparation is required.

Order of the Federal Tax Service of Russia dated May 30, 2007 No. MM-3-06 / [email protected] The concept of a system for planning on-site tax audits was approved, which contains information on the criteria that the tax authorities are guided by when deciding whether to conduct an on-site tax audit of a particular taxpayer.

The said Concept provides for factors for self-assessment of the risks of appointing an on-site tax audit. In particular, the taxpayer has reason to expect the arrival of inspectors soon if the following circumstances exist:

reflection in the accounting tax reporting losses for several tax periods;

recognition of significant amounts tax deductions;

a significant excess of growth in expenses over growth in income;

employee salaries are below the industry average in the region;

the taxpayer has repeatedly approached the limit value of the indicators established by the Tax Code of the Russian Federation, which allow the application of special tax regimes;

"migration" between tax authorities(repeated removal and registration due to a change of location);

conducting business activities mainly with counterparties - intermediaries, resellers (building a chain of counterparties without an explicit business purpose of such construction);

low level of profitability of activities (based on the level of profitability in the field of activity of the taxpayer according to statistics).

This list is far from exhaustive.

Preparing for the arrival of tax officials

If the taxpayer feels that the arrival of tax officials is inevitable, it's time to take preparatory measures.

In particular, the taxpayer should tidy up the primary documentation, as well as the documentation evidencing the exercise of due diligence when choosing a counterparty (this is especially true for counterparties that have signs of "one-day"). In addition, you should communicate with counterparties and warn them about the possibility of a counter tax audit coming to them soon. It is also necessary to prepare the office by removing documents, seals that contain unnecessary information.

In addition, it is advisable to identify the employees who will work with the inspectors, to discuss with them the nuances of presenting information. Often, it will be useful to enlist the support of third-party consultants, lawyers who can help assess the risks, as well as competently accompany the taxpayer during the tax audit itself.

When the inspectors come to the office, first of all, it is necessary to check the authority of the inspectors, in particular, checking the data of service certificates with the decision. It should be remembered that only the persons indicated in the decision can be admitted to the verification. Further, the inspectors must be placed in a convenient place where access to unwanted documents and information is excluded. The transfer of documents to the tax authorities should be formalized by acts of acceptance and transfer. Moreover, the legitimacy of each action of the tax authority should be monitored. The help of qualified lawyers can also be very useful here.

Pravovest Audit experts and lawyers are always ready to help you in cooperation with the inspection and support during the on-site tax audit.

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Any accountant is anxiously waiting for an on-site tax audit (GNP). At the same time, he listens with bated breath to the stories of colleagues and reads discussions on the forums, how and with whom such checks were carried out. But, unfortunately, not everyone gives the correct information, so field checks are surrounded by various myths. We want to dispel the most common misconceptions about the likelihood of a GNP.

MYTH 1. During the first 3 years of existence, verification does not threaten

Most likely, this misconception arose in connection with the incorrect interpretation by accountants of the Law that protects the rights of legal entities and entrepreneurs during inspections by state bodies and Law of December 26, 2008 No. 294-FZ. This Law states that regulatory authorities are not entitled to check an organization or an individual entrepreneur (IP) before the expiration of 3 years from the date of registration, that is, the first 3 years of the company and IP do not touch t pp. 2, 8 art. 9 of the Law of December 26, 2008 No. 294-FZ. However, many do not pay attention to the fact that this Law does not apply to tax control sub. 4 p. 3.1 art. 1 of the Law of December 26, 2008 No. 294-FZ. Yes, and the Tax Code does not contain any restrictions on inspections of organizations and individual entrepreneurs that have been operating for less than 3 years.

Of course, the tax authorities are interested in additional charges. And the shorter the period under review, the less likely they are to find worthy violations. However, an organization that has worked for only a year can also attract attention, for example, if:

• <или>the organization claimed to be reimbursed from the budget a large amount VAT. Usually the tax authorities make every effort not to reimburse anything. In such a situation, cameramen are the first to start working. And if they did not have time to find grounds for refusing compensation, then heavy artillery is already connected - "travelers";
• <или>the tax authorities received a request from the Ministry of Internal Affairs to conduct a joint audit. Here we are talking about organizations against which the police carried out operational measures, for example, in connection with someone's complaint. And in the course of such events, they had an assumption that the organization was cheating with taxes.

So, if you do not refund VAT, and in relation to other taxes you can be called conscientious, you can not be afraid of GNP.

MYTH 2. There will be an audit if a decision is made to liquidate

Notifying the IFTS of the decision to terminate activities sub. 4 p. 2 art. 23 of the Tax Code of the Russian Federation; paragraph 1 of Art. 20 of the Law of 08.08.2001 No. 129-FZ, members of the liquidation commission are anxiously waiting for the inspectors. And they do it in vain.

In fact, the tax authorities do not check all deciding to liquidate. After all, the inspectors in this case will have to do it within the time allotted for filing creditors' claims (most often it is 2 months) paragraph 1 of Art. 63 of the Civil Code of the Russian Federation, not only check the organization, but also: write an act; make a decision based on the results of the audit; wait for its entry into force; submit a tax claim. And this is not always realistic. However, the tax authorities have a directive in connection with the liquidation to check:

• the largest taxpayers (for this IFTS);
• organizations in respect of which the tax authorities have information about the violation tax legislation.

In other cases, as a rule, the tax authorities decide on the inappropriateness of carrying out the GNP of a liquidated organization. And even if this decision is coordinated with the Federal Tax Service (this practice exists in some regions), the administration, as a rule, supports the decision of the inspection that an inspection should not be carried out.

But entrepreneurs can be checked even after registration of the termination of business activities. Indeed, for debts to the budget that arose during the period of doing business, a person still continues to answer. True, additional charges can be collected only through the court articles 19, 48 of the Tax Code of the Russian Federation; Definition of the Constitutional Court dated January 25, 2007 No. 95-O -O; Decree of the FAS SZO dated November 25, 2009 No. A52-1130 / 2009; Determination of the Moscow City Court of August 17, 2010 No. 33-23193. At the same time, GNP can be carried out for a period not exceeding 3 calendar years preceding the year in which the decision to conduct an audit was made. For example, in 2012 they can check 2009-2011. paragraph 4 of Art. 89 Tax Code of the Russian Federation That is, if an entrepreneur ceased operations in 2008, then now it is no longer possible to check him. But, as a rule, tax officials believe that you can’t take much from most entrepreneurs, and therefore they are not touched.

MYTH 3. Caught in the field of view of the Federal Tax Service - to be checked

This is not true. If the FFS has information about possible violations of tax legislation by the organization, these data are sent to the inspection where the organization is registered. Tax officials work out the information received and independently evaluate the feasibility of conducting a GNP. Therefore, even if the Federal Tax Service has an interest in the company, the inspection still has the final say.

But this should not be confused with task FNS, where there is a clear indication of when the inspectors must go for an inspection.

MYTH 4. Checks can be avoided if you got into the GNP plan, but changed the IFTS

It is forbidden! Verification is a must! If you were included in the inspection plan, then as soon as you submit an application for amendments to the constituent documents in connection with the change of address, the "travelers" will make a decision on the conduct of the GNP. At the same time, they can also attract inspectors from your new IFTS to check. Most often this happens when the organization "moves" to another region.

If, for some reason, “travelers” from the old IFTS do not have time to make this decision before an entry about the change of address appears in the Unified State Register of Legal Entities, then they no longer have the right to check you paragraph 2 of Art. 89 Tax Code of the Russian Federation. True, for the fact that the check was not started on time, the inspectors will be punished. Therefore, they can try to make a decision retroactively, but this is quite risky: if this is discovered, then we will talk about falsifying documents. Most likely, the inspectors who missed the deadline will tearfully ask their colleagues from your new inspection to make a decision and still carry out the GNP.

MYTH 5. Verification is guaranteed if you work at a loss

This is not entirely true. Of course, such organizations are under the scrutiny of the tax authorities. But this does not mean that an organization automatically falls into the GNP plan if it has been operating at a loss for several years. After all, “travelers” need to replenish the country's budget, and the likelihood of covering the loss, and even charging additional income tax, is small. Therefore, if it is not possible to charge any other taxes, in addition to income tax, such an organization, most likely, will not be touched.

MYTH 6. There will be no GNP if you do not fall into any of the risk areas

Everyone knows that tax service developed criteria for self-assessment of tax risks in Order of the Federal Tax Service dated May 30, 2007 No. MM-3-06 / [email protected] . At the same time, if you have not identified these risks in yourself, this does not guarantee that "travelers" will not come to visit you. The basis for including an organization in the GNP plan can be both the task of a higher tax authority and information obtained from external sources, for example, from other IFTS or from the Ministry of Internal Affairs. And organizations that are the largest taxpayers include in the GNP plan necessarily even in the absence of risk areas and other grounds.

Probably, the probability of the arrival of inspectors from the GNP is therefore overgrown with myths, because no one knows when to expect them. They “visit” someone every 3 years. And someone has been working for 10 years, but they have never seen “travelers”. If you are among the latter, we wish you to continue to work in peace.

What is every taxpayer afraid of? Of course, tax audits. In practice, questions often arise about the legality of certain actions performed by employees of the tax authorities. Are documentary checks of enterprises legal? How often and in what terms is the tax inspectorate entitled to conduct an audit? What are the forms of tax audits? In order to be ready to defend their interests and know how to do it correctly, the taxpayer needs to have a clear idea of ​​his rights and obligations.

the federal law N 137-FZ almost completely changed not only the procedure for conducting tax audits, but also the procedure for proceedings in cases of tax offenses. New edition of Art. 87 of the Tax Code of the Russian Federation clearly states that to tax audits include only cameral and field audits checks. In this way, cross check is not separate view tax control. Thanks to this amendment, the legislator eliminates the inaccuracy that was previously used by the tax services, bringing to responsibility, based on the results of a cross-check, the counterparties of the taxpayer being checked. From now on, the tax authority does not have the right to draw up an act and make a decision in relation to an organization being audited as part of a cross audit.

Let's take a closer look at field checks.

An on-site tax audit is carried out on the territory of the taxpayer, and not the tax authority, which creates additional features to check by the tax authorities a variety of aspects of the taxpayer's activities that affect the correct calculation and payment of taxes and fees.

As practice shows, the prospect of conducting an on-site audit noticeably unnerves taxpayers, and the point is not only that violations can be detected by the supervisory authority. An on-site audit is also a serious destabilizing factor that affects the daily work of the taxpayer, since it involves the distraction of employees from performing their tasks. official duties, presentation and mass copying of documents used in production activities, and a number of other distractions.

In addition, conducting a tax audit on the territory of the taxpayer creates excellent ground for various kinds of abuses and violations both on the part of the taxpayer and on the part of tax authorities. Often, in conditions of direct contact, the taxpayer tries to "negotiate" with the inspector in exchange for ignoring real and imaginary violations, and the need to achieve planned indicators for tax collection leads to the fact that tax officials sometimes go beyond their official powers, carrying out certain control actions with violations and thereby damaging the activities of the taxpayer.

New edition of Art. 89 of the Tax Code of the Russian Federation contains more clear and transparent rules that determine the place and time of on-site inspections, as well as their subject and period of coverage. The rules regarding the number of exit and
repeated checks.

An on-site tax audit is carried out on the territory of the taxpayer, which is enshrined in subpara. 1 p. 1 art. 89 of the Tax Code of the Russian Federation. Subparagraph 2 of the same article provides for an exception from this rule: an on-site tax audit may be conducted at the location of the tax authority if the taxpayer is unable to provide premises for an on-site tax audit. At the same time, officials of the tax authority have the right to verify that there are no premises for conducting an audit by inspecting the premises of the taxpayer used for entrepreneurial activities (clause 2, article 91, article 92 of the Tax Code of the Russian Federation). The taxpayer does not have the right to interfere with the work of tax officials who have presented him with official certificates and a decision to conduct an audit.

In paragraph 2 of Art. 89 of the Tax Code of the Russian Federation, a clarification was made as to which tax authority makes a decision on a tax audit and, accordingly, checks the taxpayer. Previously, this issue caused a lot of controversy, which were resolved by the courts ambiguously. Some argued that neither the Tax Code of the Russian Federation, nor other federal laws give the tax authorities at the place of registration of the taxpayer the exclusive right to conduct field tax audits (decree of the Federal Antimonopoly Service of the Moscow District of February 3, 2004 in case N KA-A40 / 11480-03). According to other courts, tax control is carried out through tax audits by officials of tax authorities within their competence (clause 1, article 82 of the Tax Code of the Russian Federation) and, as follows from the content of clause 1, art. 83 of the Tax Code of the Russian Federation, at the place of registration of the taxpayer (decree of the Federal Antimonopoly Service of the Urals District of June 15, 2004 in case N F09-2341 / 04-AK).

It has now been established that taxpayers have the right to check only the inspection located at the location of the organization. At the same time, an important clarification was made: the decision to conduct an on-site tax audit of an organization classified as the largest taxpayer is made only by the tax authority that has carried out the registration of this organization as the largest taxpayer.

About what exactly the tax authorities want to check, the heads of the organization will learn from the decision to conduct an audit. This document, which the inspectors are required to present before the start of the audit, is drawn up on standard forms. The relevant requirements for the decision were approved by order of the Federal Tax Service of Russia dated December 25, 2006 N SAE-3-06 / [email protected]"On approval of the forms of documents used in the conduct and execution of tax audits; the grounds for and procedure for extending the term for conducting an on-site tax audit; the procedure for the interaction of tax authorities in fulfilling orders to demand documents; requirements for drawing up a tax audit act." Article 89 of the Tax Code of the Russian Federation defines all the essential information that must be contained in a decision to conduct an on-site tax audit:

• full and abbreviated names or surname, name, patronymic of the taxpayer;
• the subject of verification, i.e. taxes, the correctness of the calculation and payment of which is subject to verification;
• periods for which the audit is carried out;
• positions, surnames and initials of employees of the tax authority who are entrusted with the audit.

The subject of an on-site tax audit is primary documents that give an idea of ​​the conformity of the declared information with the actual. It must be remembered that the tax authorities can only check those issues and for the period specified in the decision to conduct an audit. If they require documents that are not related to the audit, then the taxpayer has the right to refuse them.

An audit can be conducted on one or more taxes. This fact is legally enshrined in paragraph 3 of Art. 89 of the Tax Code of the Russian Federation.

A clear definition of the subject of the audit will protect the taxpayer from repeated audits on similar grounds.

The Tax Code of the Russian Federation does not give the tax authorities the right to make changes to already decision on the conduct of the audit, in particular, indicate a different subject of the audit. The tax authority may issue a new decision to conduct an audit, where taxes not previously covered will be named, but this will be a different audit.

It should be borne in mind that the Tax Code of the Russian Federation clearly states the dependence of the subject of an on-site tax audit on the object being audited. So, if the taxpayer is checked, then in accordance with paragraph 4 of Art. 89 of the Tax Code of the Russian Federation, the subject of verification can be all types of taxes (federal, regional, local). And if an independent audit of a branch (representative office) of a taxpayer is being carried out, then the subject of the audit can only be regional and local taxes(Clause 7, Article 89 of the Tax Code of the Russian Federation).

An on-site tax audit may cover a period not exceeding three calendar years preceding the year in which the decision to conduct an audit was made (clause 4, article 89 of the Tax Code of the Russian Federation). This procedure for determining the audited period allows the tax authorities to actually increase the time frame for tax audits by one year (for example, the tax authority makes a decision to conduct an on-site audit on December 29, 2007. This means that it has the right to audit 2006, 2005 and 2004. But in fact verification will only start in 2008, when 2004 will already be beyond the three-year period).

In paragraph 8 of Art. 89 of the Tax Code of the Russian Federation states that the start date of an on-site audit is the date the tax authority makes a decision to conduct an on-site audit. Thus, the audit begins even before the taxpayer has learned about it.

An on-site tax audit usually cannot last more than two months (clause 6 of article 89 of the Tax Code of the Russian Federation), but it can be extended up to four months, and in exceptional cases - up to six months (article 89 of the Tax Code of the Russian Federation). It should be noted that not four (six) months are added to the initial two months of verification, but the entire period is extended to four (six) months, i.e. maximum term renewal review may be four (six) months instead of six (eight) months.

The determination of the grounds and procedure for extending the period of verification is entrusted to the Federal Tax Service of Russia. Prior to the approval of such a procedure, local tax authorities cannot extend inspections.

The Federal Tax Service of Russia should establish, based on Art. 89 of the Tax Code of the Russian Federation: grounds for extending the audit up to four months; exceptional grounds for extending the verification up to six months; order documentation extension of the check.

Tax authorities often decide to suspend on-site inspections. The head (deputy head) of a tax authority has the right to suspend an on-site tax audit for the following reasons:

1. it is necessary to demand documents (information) in accordance with paragraph 1 of Art. 93.1 of the Tax Code of the Russian Federation "Request for documents (information) about the taxpayer, payer of fees and tax agent or information about specific transactions";
2. it is necessary to obtain information from foreign government bodies within the framework of international treaties of the Russian Federation;
3. examination needs to be carried out. Based on Art. 95 of the Tax Code of the Russian Federation, an examination can be carried out with the involvement of an expert. Expert is a person who has special knowledge in a certain area. Examination is carried out if special knowledge in science and technology is required to clarify emerging issues. The expert is chosen by the tax inspectorate, but if the expert chosen by it does not suit the audited organization, then he may be challenged. The tax inspectorate will be able to satisfy the challenge only if it is proved that the expert does not have necessary knowledge, is not impartial, or other similar grounds will be given. An expert examination is appointed by a decision of the official of the tax authority carrying out the on-site tax audit. The decision shall indicate the grounds for appointing an expert examination, the name of the expert or the name of the organization in which the expert examination is to be carried out, the questions posed to the expert, and the materials made available to the expert. In case of insufficient clarity or completeness of the conclusion, an additional expert examination may be appointed. A re-examination is also possible if the expert's conclusion is found to be unfounded or questionable;
4. it is required to translate into Russian the documents submitted by the taxpayer in a foreign language. According to paragraph 1 of Art. 97 of the Tax Code of the Russian Federation, when exercising tax control, if necessary, an interpreter may be involved. Many disputes arise due to the fact that the taxpayer submits documents in a foreign language, and the tax authority refuses to refund VAT only because the documents are not translated into Russian (see the decision of the Federal Antimonopoly Service of the West Siberian District of March 16, 2004 in the case N F04 / 1335-405 / A27-2004, decision of the FAS of the Moscow District of January 24, 2006 in case N KA-A40 / 13839-05-P, decision of the FAS of the Moscow District of December 7, 2005 in case N KA-A40 /12189-05). As a rule, the courts take the side of the taxpayer, since the tax authority does not use its right to hire an interpreter.

Suspension and resumption of an on-site tax audit shall be formalized by the relevant decision of the head (deputy head) of the tax authority conducting the said audit.

Suspension is allowed no more than once for each person from whom documents were required. The total period of suspension of an on-site tax audit may not exceed six months. In the event that it was suspended on the basis of information provided by foreign government bodies within the framework of international treaties of the Russian Federation, and within six months the tax authority was unable to obtain the requested information from these authorities, the period for suspension of the audit may be extended by three months.

For the period of suspension of an on-site tax audit, the actions of the tax authority to demand documents from the taxpayer are suspended, to which in this case all originals demanded during the audit are returned, with the exception of documents received during the seizure, and the actions of the tax authority on the territory (in the premises ) of the taxpayer related to the specified audit (clause 9, article 89 of the Tax Code of the Russian Federation).

A clear definition of the end date of the audit guarantees the taxpayer stability in the implementation of economic activities, and also protects him from arbitrary and prolonged interference of the tax authority in his activities. In paragraph 15 of Art. 89 of the Tax Code of the Russian Federation states that on the last day of an on-site tax audit, the inspector is obliged to draw up a certificate stating the subject of the audit and the timing of its conduct, and hand it over to the taxpayer (his representative). It turns out that the day of delivery of the certificate is the last day of the check. Nevertheless, in paragraph 8 of Art. 89 of the Tax Code of the Russian Federation states that the inspection period is calculated until the day of preparation, and not delivery of a certificate of inspection.

Paragraph 15 of Art. 89 of the Tax Code of the Russian Federation separately provides that the tax authority may send the taxpayer a certificate of inspection by registered mail if he evades receiving it. The burden of proving the taxpayer's evasion of obtaining a certificate lies with the tax authority. However, there is another position, which is that the date of completion of the audit coincides with the date of drawing up the certificate, and violation of the deadline for delivery of the certificate does not entail any negative consequences for the tax authority.

Since January 1, 2007, a limit has been introduced on the number of inspections carried out. With regard to one taxpayer (payer of fees, tax agent), the tax authorities are not entitled to more than two field tax audits during a calendar year, except for cases when the head of the Federal Tax Service of Russia makes a decision on the need to conduct an on-site tax audit of the taxpayer in excess of the specified limit.

Also, the tax authorities are not entitled to conduct two or more field tax audits on the same taxes for the same period.

However, it should be borne in mind that when determining the number of field tax audits of a specific taxpayer, the number of field tax audits of its branches and representative offices is not taken into account.

Number of checks in calendar year is determined by the dates of the beginning and end of their conduct, i.e., by the dates of the decision to conduct an inspection and a certificate of an inspection, respectively. Dates of signing the act and decisions based on the results of the audit are not taken into account.

There are two grounds for conducting a repeated on-site inspection:

1. recheck carried out by a higher tax authority in order to control the activities of the tax authority that conducted the audit;
2. a repeated audit is carried out by the tax authority that previously conducted the audit, in the event that the taxpayer submits an updated tax return, which indicates the amount of tax in an amount less than previously declared. As part of this repeated field tax audit, the period for which the updated
   tax return.

It is important for taxpayers to keep in mind that when conducting a repeated field tax audit, a period not exceeding three calendar years preceding the year in which the decision to conduct a repeated field tax audit was made can be checked.

A repeated on-site inspection carried out in connection with the reorganization or liquidation of a taxpayer (fee payer) organization may be carried out regardless of the subject of the previous inspection.

The tax authority in the process of conducting an audit may determine the feasibility of conducting on-site tax audits of counterparties and (or) affiliates of the audited enterprise. In the plan for conducting field tax audits, the tax authorities include, first of all, those taxpayers in respect of whom there is information about their participation in tax evasion or minimization schemes. tax liabilities and (or) for which the results of the analysis of financial and economic activity indicate possible tax violations.

On May 30, 2007, the Federal Tax Service issued order N MM-3-06 / [email protected], which approved the concept of a system for planning field tax audits. This document consolidates the basics of planning field tax audits. It should be said that such documents existed before, but they were intended for official use and were not officially published. According to the new concept, the planning of on-site tax audits is an open process based on the selection of taxpayers for on-site tax audits based on the criteria for the risk of committing a tax offense.

Now any taxpayer represented by the chief accountant, manager, internal auditor can independently assess the likelihood of a tax audit, since the tax authorities have established 11 criteria for determining objects requiring operational control:

1. The tax burden of this taxpayer is below its average level, typical for business entities in a particular industry (type of economic activity).
2. Reflection in accounting or tax reporting of losses over several tax periods.
3. Reflection in tax reporting of significant amounts of tax deductions for a certain period.
4. The growth rate of expenses outstrips the growth rate of income from the sale of goods (works, services).
5. Payment of the average monthly wages per employee below the average level typical for business entities of a specific type of economic activity in a constituent entity of the Russian Federation.
6. Repeated approach to the limit value established by the Tax Code of the Russian Federation of indicators that give taxpayers the right to apply special tax regimes.
7. Reflection individual entrepreneur the amount of expenses as close as possible to the amount of his income received for the calendar year.
8. The construction of financial and economic activities on the basis of concluding agreements with contractors-dealers or intermediaries, i.e. chains of counterparties are built without taking into account reasonable economic or other reasons (business purpose).
9. Non-submission by the taxpayer of explanations for the notification of the tax authority on the identification of inconsistencies in performance indicators.
10. Repeated deregistration and registration with the tax authorities of the taxpayer due to a change in location ("migration" between tax authorities).
11. Significant deviation in the level of profitability according to the data accounting on the level of profitability for a given field of activity according to statistics.

It is also provided that in addition, when considering these situations, the tax authority will have to analyze the possibility of extracting or the existence of unreasonable tax benefit, including due to the circumstances specified in the resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated October 12, 2006 N 53.

I would like to hope that the appointment of field audits by the tax authorities will become fully regulated. This will help eliminate arbitrariness during their implementation.

*1) Federal Law No. 137-F3 of July 27, 2006 "On Amendments to Part One and Part Two of the Tax Code of the Russian Federation and Certain legislative acts of the Russian Federation in connection with the implementation of measures to improve tax administration" (as amended on December 30, 2006) // SPS "Garant".

Journal "Legislation" N 5/2008, L.F. Maksimova, accountant-auditor