Desk audit when it happens. Desk tax audit: procedure and main difficulties. Where does the check take place?

Russian legislation regarding the regulation of tax legal relations provides for desk audits of taxpayers by competent authorities. What are the specifics of these checks? What actions may be required by the taxpayer to carry them out?

Desk tax audit- a procedure that specialists of the Tax Service (FTS) carry out in all cases when a taxpayer submits a particular declaration (or calculation) to the department. This inspection is a standard procedure that does not require anyone’s approval (for example, the head of a Federal Tax Service department, as is the case with an on-site inspection).

At the same time, the audited business entity - individual entrepreneur or organization - may not be notified of the fact of conducting a “camera camera” (but this is not always the case - later in the article we will look at examples when there is active interaction between the Federal Tax Service and the taxpayer). The main tasks of the corresponding check are as follows:

1. Determine the correctness of calculations and other data given in declarations and other documents. At the same time, the Federal Tax Service specialist can entrust the main work to programs (which will analyze the calculations automatically) or check certain indicators independently. In many cases, checking documents for the correctness of calculations is the only task of a tax specialist.
2. Determining the degree of completeness of the reporting documentation provided to the Federal Tax Service by the taxpayer.
3. Determining the degree of compliance of the information recorded in the reporting documents with what is reflected in the sources of the Federal Tax Service.
4. Establishing facts of violations of tax legislation in terms of filling out reporting documents.

A desk audit must be carried out by the Federal Tax Service in relation to a particular declaration within 3 months from the date it was submitted by the taxpayer. Within the allotted time, tax officials must carry out all necessary communications with the person being audited. For example:

• request for clarification;
• requesting documents;
• verification of documents on the territory of the taxpayer.

It is worth noting that when submitting an updated declaration to the Federal Tax Service, the period for its verification is counted anew. At the same time, the tax authorities stop checking the previous declaration.

What might be required from the taxpayer during the “camera chamber”? If everything is in order with the documents provided to the Federal Tax Service, then no action is expected on its part.

However, the Federal Tax Service may come to different conclusions based on the results of document verification. In this case, one or more of the specified procedures is initiated (request for clarification, request for documents or visit of inspectors). Let's study their specifics in more detail.

The Federal Tax Service requires clarification: nuances

The Federal Tax Service may require written explanations from the taxpayer if:

1. There are errors or inconsistencies in the information provided in the declarations provided by the Federal Tax Service.
2. The provided reporting documents contain incorrect calculations.
3. The taxpayer did not comply with the completeness of the reporting documents submitted to the Federal Tax Service.

In these cases, the Tax Service has the right to request additional clarifications and documents from the taxpayer.

The requirement to provide explanations regarding the fact of conducting a desk audit of a taxpayer by the Federal Tax Service, as a rule, is reflected in a special document that is handed over to the person being inspected:

• personally against signature;
• by mail;
• via the Internet (in cases provided by law and in accordance with the established procedure).

As soon as the taxpayer receives demands from the Federal Tax Service, he will have 5 days to prepare a meaningful response to them or take the necessary actions (for example, submit missing reporting documents to the department). The Federal Tax Service’s response can be drawn up in free form and supplemented with certain documents confirming the legitimacy of the taxpayer’s position.

It is worth noting that Russian legislation does not provide for any practical sanctions for failure to provide the Federal Tax Service with a response to requests for clarification. However, it is highly desirable to comply with the tax authorities’ request from the point of view of:

• avoiding unreasonable additional charges on declarations;
• avoiding possible sanctions for failure to provide documents;
• maintaining the loyalty of the Federal Tax Service in terms of interaction on other declarations and settlements.

The next option for communication between the Federal Tax Service and the taxpayer is to request documents from the tax service. Let's look at the features of this scenario.

The Federal Tax Service requests documents: nuances

The Federal Tax Service has the right to request additional documents from the taxpayer if, during a desk audit, it turns out that:

1. The declaration submitted by the taxpayer was not supplemented with the necessary documents. Most often, those that confirm the company’s right to apply a zero VAT rate, the right to receive an advance from a counterparty, as well as the use of expenses for scientific work.
2. The declaration reflects benefits, but does not provide documents certifying them. For example, in case of a benefit that implies exemption from VAT for the provision of medical services, such a document may be a license, as well as those documents that confirm the provision of the relevant services by the taxpayer.

Important nuance: The fact that there is no need to pay VAT within the framework of certain legal relations in principle (for example, when selling land plots) cannot be considered as a benefit.

1. The VAT return reflects the amount to be reimbursed, but the declaration is not supplemented with documents certifying the legality of the deduction. Such sources can be invoices and various primary documents.
2. The VAT return reflects information that does not correspond to that provided in other sources (in particular, in the declaration provided to the Federal Tax Service by the taxpayer's counterparty). In this case, tax authorities have the right to request documents that allow them to find out accurate information about business transactions. These may include the same invoices and primary documents.
3. The taxpayer submitted to the Federal Tax Service an updated declaration in which the tax base was reduced. In this case, tax authorities may request documents certifying the validity of the reduction in the base (for example, due to a decrease in profit). Such documents could be, for example, accounting registers.
4. A declaration for one of the following taxes has been submitted to the Federal Tax Service:

• MET;
• water;
• land

In this case, tax authorities may request documents on the basis of which the company calculates and pays the relevant taxes, various reporting forms - for example, document No. 2-TP (on the use of water by a business entity).

1. An organization's income tax return or personal income tax return has been submitted to the Federal Tax Service by the taxpayer in the status of a participant in an investment partnership. In this case, the following is required:

• documents reflecting the duration of the taxpayer’s stay in the corresponding status;
• information about the share of profit or loss that falls on the taxpayer.

1. The Federal Tax Service has received a declaration containing information on the application of benefits from a taxpayer who operates within the framework of a regional investment project. In this case, tax authorities request documents certifying the fact that the project’s implementation indicators meet the criteria defined by law (directly in relation to the project or its participants).

One way or another, the Federal Tax Service has the right to request documents related to a specific declaration for a certain reporting period.

There may be cases when the taxpayer will have to communicate personally with inspectors - on his territory. In fact, we are talking about an “on-site” desk audit. Let's study what it is.

Desk audit on the taxpayer’s territory: nuances

Indeed, a desk audit in a number of legal relations involves a visit from tax officials to the office or production facilities of the taxpayer - as if an on-site audit was being carried out. Why does the Federal Tax Service have such a right?

The fact is that in the provisions of Art. 91 of the Tax Code of the Russian Federation there is a rule according to which representatives of the Federal Tax Service, in the presence of official identification, as well as a reasoned resolution of the competent person of the department, have the right to gain access to the premises of the taxpayer - if a desk audit is carried out on the VAT return:

1. In which the taxpayer’s right to a VAT refund is declared.
2. Which reflects information that contradicts each other and also does not correspond to that reflected in declarations from other taxpayers or other documents that are related to tax accounting for VAT. For example, if they are reflected in the invoice journal, which is also provided to the Federal Tax Service.

At the same time, tax authorities have the right to exercise the right to gain access to documents if we are talking about a possible unreasonable understatement by the taxpayer of the amount of VAT or an overstatement of the amount that reflects the refund of this tax, and to request from the company invoices, primary and other documents that are relevant to calculate the amount of VAT.

Thus, in this scenario, the Federal Tax Service may not limit itself to just requesting documents.

The article provides explanations from official bodies on the procedure for conducting a desk audit, provides advice and recommendations to taxpayers, allowing them to quickly navigate and make an informed decision based on the results of a desk audit.

Introduction

A desk audit is a form of current control. During the audit process, tax officials determine how tax laws are observed and whether tax benefits and fees are applied correctly.

A desk audit begins immediately after a declaration or calculation (reporting) is submitted to the tax office. To start an audit, no special decision of the head of the tax authority is required (clause 2 of Article 88 of the Tax Code of the Russian Federation; hereinafter referred to as the Tax Code of the Russian Federation). Consequently, tax authorities can conduct a desk audit based on any submitted tax return (calculation). Thus, at the initial stage, tax inspectors check how correctly the declaration (calculation) is filled out, how the indicators of the submitted reporting are interconnected with the indicators:

Tax returns and calculations for the audited tax for previous tax (reporting) periods;

Tax returns and calculations for other taxes;

Accounting statements;

Other documents that the tax authority has at its disposal.

However, not all declarations are subject to the so-called in-depth check with a request for clarification and the request for additional documents. Often, in practice, tax authorities limit themselves to checking control ratios based on the declaration (calculation) and other documents available to them (clauses 1, 3 of Article 88 of the Tax Code of the Russian Federation). Control ratios are essentially formulas into which the indicators of the submitted declaration (calculation) must fit in relation to other reporting indicators (checked automatically using a computer program).

Procedure for conducting a desk audit

The procedure for conducting a desk tax audit is regulated by Art. 88 Tax Code of the Russian Federation. It is carried out at the location of the Federal Tax Service on the basis of the declaration submitted by the taxpayer and other documents about his activities available to the tax authorities. Experts from the Federal Tax Service of Russia provided their recommendations on the procedure for conducting a desk audit in letter No. AS-4-2/12705 dated July 16, 2013.

Thus, the taxpayer submits declarations and calculations to the tax office at the place of his registration. A taxpayer can be registered for taxation both at the location of the organization and separate divisions (for individual entrepreneurs - at the place of residence), and at the location of the real estate and vehicles owned by the taxpayer (clause 1 of Article 83 of the Tax Code of the Russian Federation). For example, payers of the property tax of organizations submit declarations at the location of real estate, even if it is located outside the location of the organization or its separate division that has a separate balance sheet (Article 385, paragraph 1 of Article 386 of the Tax Code of the Russian Federation). In this case, a desk audit will be carried out at the location of the property.

Since a desk audit is carried out at the location of the tax authority to which the taxpayer submitted a declaration or calculation (reporting), tax inspectors do not go to the taxpayer’s territory during a desk audit (clause 1 of Article 88 of the Tax Code of the Russian Federation). However, this does not mean that they do not have the right (if necessary) to inspect the premises and territories of the taxpayer to obtain the evidence they need.

NOTE

Since 01.01.2015, the right of tax authorities has been established to inspect the territories, premises of the inspected person, as well as documents and objects as part of a desk audit of a VAT declaration, if this declaration is submitted with the declared amount of tax to be reimbursed (Clause 10 of Article 10 of the Federal Law of June 28 .2013 No. 134-FZ “On amendments to certain legislative acts of the Russian Federation in terms of combating illegal financial transactions”).

Let's consider algorithm for conducting a desk audit.

Stage 1. Acceptance and entry into the automated information system of tax authorities of data from all submitted tax returns (calculations). In other words, a desk audit of any declaration (calculation) begins with the reporting data being entered into the automated information system of the tax authorities (AIS “Tax”).

In order for accountants to be able to independently see and correct errors in tax returns, the Federal Tax Service of Russia has published control ratios of tax reporting indicators on its official website. It is with the help of control ratios that inspectors check how correctly and reliably the declarations are filled out by taxpayers and tax agents.

FOR YOUR INFORMATION

Mathematical and logical formulas for the main tax returns are available to taxpayers on the website of the Federal Tax Service of Russia (www.nalog.ru) in the “Tax reporting” section of the “Control ratios for tax returns” heading.

The specified formulas and calculations can be implemented into existing accounting programs (both those developed by taxpayers independently and those created for them by specialized IT companies). Taxpayers, filling out tax returns in the programs they use, will be able to identify errors and correct them before submitting reports to the tax authorities.

Stage 2. Desk control using intra-document and inter-document control relationships based on information available to the tax authority (automatically).

Stage 3. If the control ratios do not satisfy the automatic verification using a computer program, an in-depth desk audit is carried out with a request for additional documents from the taxpayer. We can say that the third stage is a further in-depth audit with tax control measures carried out by the desk audit department.

At this stage (in-depth inspection), the tax official checks:

• comparability of the indicators of the tax declaration (calculation) with the indicators of the tax declaration (calculation) of the previous reporting (tax) period;
• interrelation of the indicators of the audited tax return (calculation) with the indicators of tax returns (calculations) for other types of taxes and financial statements;
• reliability of tax return (calculation) indicators based on analysis of all information available to the tax authority.

The tax inspector also compares the indicators of declarations (calculations) and financial statements with indicators for similar taxpayers and with industry averages. In addition, he checks the correctness of the reflection of accruals on the submitted tax returns (calculations) in the taxpayer’s “Settlements with the Budget” card (letter of the Federal Tax Service of Russia dated July 16, 2013 No. AS-4-2/12705).

The timing and form of the desk audit are presented in Table. 1.

Unlike an on-site inspection, the law does not provide for either an extension or suspension of the period for conducting a desk inspection (letter of the Ministry of Finance of Russia dated February 18, 2009 No. 03-02-07/1-75, Resolution of the Federal Antimonopoly Service of the Moscow District dated May 23, 2012 in case No. A40- 85281/11-20-359, FAS North-Western District dated 03/04/2010 in case No. A52-4313/2009).

This means that tax officials can perform any actions related to checking reporting (for example, request clarifications or documents) only within this period.

After receiving the declaration, calculation (reporting), tax authorities will check the control ratios. The result of checking the control ratios will be the presence or absence of grounds for an in-depth check.

If no errors or inconsistencies are identified in the submitted declarations (calculations, reports), then, as a rule, tax authorities do not inform taxpayers about this, because no documents are drawn up based on the results of the audit. It’s another matter when errors or distortions are found in declarations and (or) calculations. The inspectorate can compare the indicators of current and previous reporting, as well as figures for various taxes for the reporting period. If the data does not converge, then perhaps the inspectorate will decide to conduct an in-depth inspection.

Also, tax authorities may decide to conduct an in-depth desk audit if the taxpayer applies tax benefits, declares VAT for reimbursement, or when the updated declaration declares a tax reduction (clauses 6, 8 of Article 88 of the Tax Code of the Russian Federation).

During an in-depth inspection, events can develop in different ways:

• situation 1: the taxpayer is informed about identified errors (contradictions in reporting) with a requirement to provide explanations or make corrections to the reporting. Deadline - no later than five working days;
• situation 2: The tax inspectorate carries out certain tax control activities:

Requesting additional documents from the taxpayer;

Conducting counter checks of counterparties;

Requesting documents from third parties;

Appointment of examination;

Inspection of premises and territories;

Other events.

Tax authorities can request any documents related to the audit only within the three-month period allotted for conducting a desk audit. Attention is drawn to this both in official clarifications (letter of the Ministry of Finance of Russia dated February 18, 2009 No. 03-02-07/1-75) and in court decisions (Resolutions of the Federal Antimonopoly Service of the Moscow District dated November 26, 2010 No. KA-A40/14322-10 on case No. A40-160453/09-4-1253, 07/05/2010 No. KA-A40/6657-10 in case No. A40-131877/09-111-956). Therefore, failure to provide documents upon a request made three months later cannot be the basis for concluding that penalties will be assessed in connection with non-payment of tax.

Moreover, tax authorities can request additional documents only in a situation where they have identified errors or contradictions in reporting. If this does not happen, the actions of the inspectors can be considered illegal (letter of the Federal Tax Service of Russia dated September 13, 2012 No. AS-4-2/15309@, Resolutions of the Presidium of the Supreme Arbitration Court of the Russian Federation dated November 11, 2008 No. 7307/08, FAS Volga District dated September 10, 2013 on the case No. A65-406/2013).

The head (deputy head) of the tax inspectorate may decide to carry out additional control measures (paragraph 1, clause 6, article 101 of the Tax Code of the Russian Federation). Then, within one more month, tax authorities will be able to legally request documents and information they are interested in, conduct examinations and (or) interrogate witnesses (paragraph 3, paragraph 6, article 101 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of Russia dated February 18, 2009 No. 03-02 -07/1-75).

FOR YOUR INFORMATION

The decision to appoint additional tax control measures must set out the circumstances that necessitated their implementation, as well as indicate the duration and specific form of the measures (paragraph 2, clause 6, article 101 of the Tax Code of the Russian Federation).

A taxpayer who fails to provide the requested documents or other information faces liability under Art. 126 of the Tax Code of the Russian Federation. The fine will be 200 rubles. for each document not submitted.

Often, the tax inspectorate, instead of submitting documents, decides to call the taxpayer for personal communication (subparagraph 4, paragraph 1, article 31 of the Tax Code of the Russian Federation, paragraph 2 of the letter of the Federal Tax Service of Russia dated July 17, 2013 No. AS-4-2/12837). For this purpose, a special notification, the form of which was approved by Order of the Federal Tax Service of Russia dated May 31, 2007 No. MM-3-06/338@ “On approval of document forms used by tax authorities when exercising their powers in relations regulated by the legislation on taxes and fees”). For failure to appear, an official of an organization (or individual entrepreneur) may be fined 2000-4000 rubles. according to Part 1 of Art. 19.4 of the Code of Administrative Offenses of the Russian Federation.

Typical situations when tax authorities have the right to require additional documents to conduct a desk audit are presented in table. 2.

Registration of desk audit results

If, based on the results of reviewing the inspection materials, the inspectorate establishes the fact of a tax offense, it will draw up desk tax audit report according to the form approved by Order of the Federal Tax Service of Russia dated December 25, 2006 No. SAE-3-06/892@ (as amended on July 23, 2012) “On approval of document forms used when conducting and processing tax audits; grounds and procedure for extending the period for conducting an on-site tax audit; the procedure for interaction between tax authorities to carry out orders to request documents; requirements for drawing up a tax audit report.”

The desk inspection report is drawn up no later than 10 working days after the end of the inspection. This document must be delivered to the taxpayer within five working days from the date of drawing up the act (clause 5 of Article 100 of the Tax Code of the Russian Federation). After this, the period allotted for filing objections to the inspection report begins to expire. This period is one month from the date of receipt of the tax audit report (clause 6 of Article 100 of the Tax Code of the Russian Federation).

The act is the main document in which the results of the desk audit are presented. It should consist of the following parts:

• introductory part (general provisions);
• descriptive part (established facts);
• final part:

Conclusions of tax authorities;

Proposals to eliminate identified violations;

We believe that the appendices to the desk audit report, drawn up by the tax authority, should also be considered as its component part.

Based on the report of the desk audit, the head (deputy head) of the tax authority makes a decision on bringing to responsibility or refusing to hold accountable based on the results of consideration of the materials of the desk audit (clause 1 of Article 101 of the Tax Code of the Russian Federation).

FOR YOUR INFORMATION

When considering materials, the head (deputy head) of the inspection must not only establish all the circumstances of the violation, but also identify circumstances that mitigate liability or completely exclude the taxpayer’s guilt (clause 5 of Article 101 of the Tax Code of the Russian Federation). If he does not do this, then the final decision can be challenged in a higher tax authority, and then in court (Resolution of the Federal Antimonopoly Service of the North-Western District dated 02/06/2013 in case No. A21-4566/2012,08/13/2012 in case No. A21-8338/2011, FAS Moscow District dated 10/03/2012 in case No. A40-107621/11-99-463).

Let us add that failure to draw up a desk audit report is one of the grounds for canceling a decision made by the tax authority based on the results of consideration of the desk audit materials. Arbitration courts come to this opinion (Resolutions of the FAS Moscow District dated September 23, 2009 No. KA-A40/8182-09-2, FAS North Caucasus District dated November 12, 2009 No. A53-5911/2009).

Therefore, if an inspector claims that he conducted a desk audit of the declaration submitted by the taxpayer and found violations, he is obliged to draw up an inspection report. If he does not do this, the decision that will be made based on the results of consideration of the inspection materials may be declared invalid (clause 14 of Article 101 of the Tax Code of the Russian Federation).

Should tax inspectors draw up a desk audit report if violations were identified that did not result in an understatement of the amount of tax payable?

According to paragraph 5 of Art. 88 of the Tax Code of the Russian Federation, inspectors must draw up a report in each case when, as a result of an audit, violations of tax legislation are revealed, regardless of whether arrears on the tax being inspected are revealed.

Suppose a taxpayer fails to file a tax return on time, but pays the tax on time. In this case, the inspector will still draw up a desk inspection report. At the same time, in the act he will indicate that the taxpayer has committed an offense, which is provided for in Art. 119 of the Tax Code of the Russian Federation (late submission of a declaration to the tax authority).

Objections to the desk inspection report- one of the most important tools that the law provides to the taxpayer so that he has the opportunity to influence the decision-making based on the results of the audit.

So, after receiving the report, the taxpayer has the right to submit his written objections to the audit report to the tax authority (clause 6 of Article 100 of the Tax Code of the Russian Federation). This can be done in the following cases:

• the taxpayer does not agree with the conclusions and proposals of the tax inspector on the merits;
• the head of the inspection (his deputy) should be pointed out to violations of the taxpayer’s rights during the audit, to errors and inaccuracies in the drawn-up report.

Submission of objections - right, and not the responsibility of the taxpayer. Therefore, there is no need to file objections. But, as a rule, objections to the desk inspection report must be submitted. Especially if an organization or individual entrepreneur (IP) intends to defend its position both before the head of the tax authority (his deputy), who will consider the audit materials, and subsequently in a higher authority or court.

NOTE

The importance of objections increases significantly if the organization (IP) has arguments on the merits of the charges brought against them and they are sufficiently convincing. Objections and the possibility of judicial overturning of a decision based on the results of an audit are a powerful argument for tax authorities. Therefore, the decision based on the results of the audit will be made taking into account the objections presented by the taxpayer.

We especially emphasize that objections should not point out formal violations of the procedure for conducting a desk inspection (for example, the inspection period, interrogation procedure, etc.) or the execution of the inspection report. It is advisable to limit yourself to arguments supported by properly executed documents that can convince tax authorities that their conclusions are erroneous.

Objections are submitted in writing (Clause 6, Article 100 of the Tax Code of the Russian Federation). Since the Tax Code of the Russian Federation does not contain requirements for the format and content of objections to the desk audit report, the taxpayer has the right to draw up objections in any form.

When drawing up the introductory part of the objections, you should indicate:

• name of the organization or last name, first name and patronymic (for an individual, individual entrepreneur);
• address of location according to the constituent documents of the organization or address of residence (for an individual, individual entrepreneur);
• TIN and checkpoint;
• date of submission of objections;
• the exact name of the tax authority to which the objections are submitted;
• surname, initials and position of the inspector who conducted the desk inspection;
• on what declaration (calculation) the audit was carried out (tax, period).

In addition, you can mention the start and end dates of the review.

In this case, you must immediately indicate the entire disputed amount, with the collection of which the organization (IP) does not agree, and also provide reasonable arguments.

• formulate your arguments briefly and clearly, with references to articles of the Tax Code of the Russian Federation. Do not forget that you need to refer to the rules as amended, which were in force during the controversial period, and not at the time when the objections were drawn up;
• try to find court decisions that confirm your case. It is desirable that these are decisions in your judicial district or decisions of the Supreme Arbitration Court of the Russian Federation;
• if possible, refer to the explanations of the Ministry of Finance of Russia, the Federal Tax Service of Russia or the regional Office of the Federal Tax Service of Russia. If your inspectorate gave you written explanations regarding a controversial episode, be sure to refer to them;
• You shouldn’t rely on formal proof of your rightness, or get too carried away with the interpretation of legal norms and references to practice. The best argument is the presence of documents confirming your correctness (accounting registers, primary and other documents).

FOR YOUR INFORMATION

The procedure for submitting objections to the desk inspection report is established in paragraph 6 of Art. 100 Tax Code of the Russian Federation.

In accordance with paragraph 6 of Art. 100 of the Tax Code of the Russian Federation for drawing up and filing objections the taxpayer is given one month from the date of receipt of a copy of the desk inspection report. The deadline for submitting objections expires on the corresponding date of the month following the month of receipt of the desk inspection report (Clause 5, Article 6.1 of the Tax Code of the Russian Federation).

EXAMPLE 1

The organization received a desk inspection report on January 20, 2015. Objections must be submitted no later than 02/20/2015.

If the end of the period falls on a month in which there is no corresponding date, then the last day on which objections can be submitted expires on the last day of this month (paragraph 2, clause 5, article 6.1 of the Tax Code of the Russian Federation).

EXAMPLE 2

The organization received a desk inspection report on January 30, 2015. Objections must be submitted no later than 02/28/2015.

An organization (IP) has the right to submit objections on any day of the established period, including the last.

Nuances of a desk audit for VAT

A desk audit of value added tax is, in the opinion of many practitioners, the most complex and unpredictable. Thus, the reason for its implementation may not be errors and inconsistencies in reporting, but a declaration submitted to the Federal Tax Service with the declared amount of tax to be reimbursed from the budget. In this case, the size of the declared amount does not matter.

Let us remind you that the difference between the amount of tax deductions and the amount of VAT calculated on taxable transactions at the end of the tax period is subject to reimbursement.

A desk audit of value added tax is always accompanied by a request from the taxpayer for additional documents confirming the legality of applying deductions. In this case, the invoice serves as the basis for the buyer to accept the goods (works, services, property rights) presented by the seller for deduction of VAT amounts (Article 169 of the Tax Code of the Russian Federation).

From 01/01/2015 The list of cases when, during a desk audit, tax officials have the right to request additional documents is expanding. Thus, during a desk audit of a VAT return, invoices, primary and other documents related to transactions, information about which is contained, may be requested. in the submitted declaration and do not correspond to the information about the same operations specified (clause 8.1 of Article 88 of the Tax Code of the Russian Federation):

• in VAT returns submitted by other persons;
• in the journals of invoices submitted by intermediaries - VAT evaders.

EXAMPLE 3

Based on the results of a desk audit, the inspectorate will refuse a VAT refund to the payer if he has unreasonably claimed VAT deductions on invoices that relate to earlier periods.

Typically, in such a situation, the organization confirms the actual period of receipt of invoices in the incoming correspondence journal, purchase ledger and invoice receipt journal. However, this is not enough.

The inspectors will point out that the VAT amounts presented to the payer when purchasing goods (work, services) are subject to deduction in the tax period in which he had the right to do so, that is, this moment cannot be arbitrarily transferred to another period. This position is supported by judicial practice (Resolution of the Federal Antimonopoly Service of the West Siberian District dated September 19, 2013 in case No. A81-3853/2012).

If a dispute arises on such an issue, the taxpayer should pay attention to the period in which the goods (work, services) were accepted for accounting, since, as a general rule, it is the date of the invoice that determines the date of its acceptance and delivery to the counterparty under the contract.

FOR YOUR INFORMATION

Incoming correspondence logs and invoice logs are one-sided documents of the taxpayer himself, and therefore are not sufficient evidence of late receipt of invoices.

It is important for taxpayers to consider the following points:

• the fact that invoices were received significantly later than the dates indicated on them (due to their production with violations and return to counterparties for revision, poor postal service and territorial remoteness of counterparties) must be documented;
• The most common way to document that invoices were received later than their stated dates is to use postmarked envelopes.

In such cases, tax authorities may show interest in the weight of postal correspondence. If the inspectors objectively prove the impossibility of receiving invoices in any envelope (for example, 100 pieces of invoices according to the inventory of the contents in an envelope weighing 20 g), then the declared amount of VAT deductions may be denied. In such cases, judicial practice is on the side of the inspectors (Resolution of the Federal Antimonopoly Service of the Moscow District dated December 6, 2012 in case No. A41-31731/11, the Tenth Arbitration Court of Appeal dated August 29, 2012 in case No. A41-31731/11).

Please note that in invoices drawn up from the date of entry into force of the Decree of the Government of the Russian Federation of December 26, 2011 No. 1137 (as amended on November 29, 2014) “On the forms and rules for filling out (maintaining) documents used in calculations of value added tax cost" (hereinafter referred to as Resolution No. 117), corrections are made by the seller by drawing up new copies.

In this case, it is not allowed to change the date of the invoice specified before corrections were made to it (clause 7 of Appendix No. 1 to Resolution No. 1137).

According to the Russian Ministry of Finance, expressed in letter No. 03-07-10/7374 dated March 12, 2013, a taxpayer can apply a VAT deduction for three years when filing an updated return for this tax for the period in which the right to apply it arose.

EXAMPLE 4

One of the grounds for additional VAT assessment may be the inspector’s argument about the interdependence of the parties to the transaction and, in connection with this, establishing a non-market price for goods (works, services). In this regard, a common reason for refusal to receive a refund (use of deductions) for VAT is the conclusion of the inspectors that the payer has received an unjustified tax benefit.

In this situation, it is important for the taxpayer to know: a tax benefit cannot be recognized as justified only if it was received by the taxpayer outside of connection with his actual business or other economic activity. The Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated 04/06/2010 No. 17036/09 states that in each specific case it is necessary to prove how the interdependence resulted in an unjustified tax benefit and how exactly it was formed.

Also, during a desk audit on VAT, tax officials often set question of the integrity of counterparties. In this regard, we draw attention to the fact that the activities of organizations cannot be made dependent on the presence or absence of a sufficient amount of property and (or) employees.

But if during the inspection the Federal Tax Service Inspectorate finds that the fulfillment of contractual obligations is not substantive, then in such cases it is possible to re-qualify them and additionally charge tax.

For example, the basis for recharacterization of a controversial agency agreement may be the conclusion of the tax authority that, in fact, the activity of purchasing and selling goods was carried out by the organization not in the interests of the principal, but in its own interests. Therefore, the purpose of drawing up agency agreements can be interpreted as the organization receiving an unjustified tax benefit, since VAT was calculated on the agency fee, and not on the sale of goods.

Summary

The process and result of a desk tax audit are influenced by many factors:

• the quality and sufficiency of documents confirming the tax benefits declared by the organization (individual entrepreneur);
• competence of inspectors;
• technical capabilities of telecommunication channels;
• difficulties in interpreting tax and civil legislation.

In this regard, organizations and entrepreneurs should not underestimate the importance of a desk audit. On the contrary, you need to thoroughly weigh the possible risks during its implementation, and, if necessary, present well-founded and reasoned objections on the merits of the requirements presented by the tax authorities in order to obtain the most painless result based on the results of the desk audit.

E. N. Selyanina, auditor, Ph.D. econ. sciences

On-site audits terrify absolutely all taxpayers. However, most company managers and business owners know only by hearsay about desk audits, which absolutely all companies and entrepreneurs face, and much more often.

Meanwhile, how well the company has prepared for the audit depends on its financial well-being and the absence of the need to conduct exculpatory correspondence with the Federal Tax Service, give explanations to tax commissions and submit updated declarations after the desk audit.

In this publication we will tell you everything about the desk tax audit.

General information about desk audit

You have submitted your tax return to the inspectorate - that’s it, the camera room has begun.

Desk audit - what is it?

A desk tax audit is a check of compliance with the legislation on taxes and fees on the basis of a tax return and other documents that the taxpayer independently submitted to the tax office, as well as documents that are at the disposal of the Federal Tax Service.

In other words, a desk audit is an audit of the tax reporting of companies, individual entrepreneurs and individuals. The camera room begins immediately after an organization, entrepreneur or individual has submitted a tax return to the Federal Tax Service.

A desk audit of individual entrepreneurs and companies is carried out exclusively for the tax period covered by the submitted declaration.

Unlike an on-site tax audit, a desk audit does not require any decision from the head of the Federal Tax Service. The audit begins upon submission of the tax return. Notification of the start of a desk audit is also not sent to the taxpayer.

The frequency of desk audits depends on the frequency of reporting.

Important!

For each tax, the Tax Code sets its own reporting deadlines. If the filing of a declaration for a desk audit is delayed for 10 days or more, the tax office has the right to block the company's bank accounts. The Federal Tax Service will lift the block only the next day after tax reporting is submitted.

Diagram 1

Where does the check take place?

The camera is held at the location of the tax authority, that is, directly at the inspectorate. Such checks are carried out by the desk audit department at the Federal Tax Service.

Stages of desk checks

The main stages of the desk audit are as follows:

1. Checking the correctness of the tax base calculation.
   At this stage, an analysis is carried out, which includes:
   • checking the logical connection between individual indicators necessary for calculating the tax base;
   • checking the comparability of the declaration data with similar indicators of the previous period;
   • interrelation of indicators of financial statements and tax returns, as well as individual indicators of declarations for various types of taxes;
   • assessment of financial statements and tax returns from the point of view of their compliance with the data available from the Federal Tax Service on the financial and economic activities of the company.
2. Checking the correctness of the arithmetic calculation of data in the declaration, based on the interrelation of indicators of rows and columns provided for by its form.
3. Checking the validity of claimed tax deductions.
4. Checking the correctness of applied tax rates and benefits, their compliance with current legislation.

Diagram 2

How a desk audit is carried out, rules and procedure

The regulations for conducting a desk audit are spelled out in detail in Article 88 of the Tax Code of the Russian Federation.

The progress of the desk audit can be briefly described as follows.

1. The taxpayer (company or individual entrepreneur) submits a declaration.
2. The data of the submitted report is registered in the automated information system of the Federal Tax Service.
3. The declaration indicators are checked using control ratios - they are different for each tax.
4. Indicators of the current period are analyzed in comparison with similar indicators for the previous period.
5. The indicators of the submitted declaration are compared with indicators in other reporting, in particular, with reports on other taxes, in order to identify obvious discrepancies.
6. If after the above actions the tax authorities have not identified any errors. Contradictions or violations - the inspection does not have grounds to conduct an in-depth desk audit. This concludes the camera room successfully.
7. If contradictions, errors, or violations are identified in a tax return, a request is sent to submit documents or explanations, and only then, if the documents or explanations cannot determine the cause of the contradictions, or if errors and violations are confirmed, a desk tax audit report is drawn up.

When a desk tax audit is carried out requiring documents and explanations

Unlike on-site tax audits, during desk audits inspectors are limited in their rights to request documents and request explanations.

Inspectors have the right to demand documents and explanations not at every desk inspection, but only in certain cases.

Important!

What explanations do inspectors require during desk inspections?

So, if, during a desk audit, the Federal Tax Service finds errors, discrepancies or inconsistencies in information in the submitted declaration, it informs the company or individual entrepreneur about this and sends a request to provide explanations or make corrections to the tax return (i.e., to submit an updated declaration for a particular tax ).

Explanations can be submitted in writing in person, by mail or via telecommunication channels using an electronic signature.

The deadline for providing explanations is 5 working days from the date of receipt of the request for explanations. 10 working days are allotted for submitting documents.

Important!

From January 2017, it will be necessary to provide explanations for a desk audit regarding VAT only in electronic form according to TKS in the format established by the Federal Tax Service. Paper documents will be considered undelivered, which means liability will arise under Art. 129.1 Tax Code of the Russian Federation. The amount of the fine is 5 thousand rubles. for a primary offense and 20 thousand for a repeat offense. These are the provisions of paragraph 3 of Art. 88 and paragraph 1 of Art. 129.1 of the Tax Code of the Russian Federation.

In any case, if tax officials have questions regarding the submitted reports, we are talking about an in-depth desk audit. The procedure for such verification depends on its grounds.

During an in-depth desk audit, tax officials study and evaluate the submitted documents and explanations, and also carry out additional tax control measures.

Diagram 4

What control measures does the Federal Tax Service carry out during a desk audit?

During a desk tax audit, inspectors have the right to carry out the following activities:

At the same time, during the desk audit, inspectors may begin to carry out additional tax control activities, and this is another month. The procedure for appointing and carrying out additional tax control measures is determined by clause 6 of Art. 101 Tax Code of the Russian Federation.

Of course, inspectors are not allowed to leave 3 months in advance, but it happens that the Federal Tax Service Inspectorate violates the deadlines. In fact, this does not threaten anything, i.e. if a decision on a desk audit was made beyond the deadline for the audit, this will not be a basis for its cancellation.

However, in practice, tax authorities often skip the three-month deadline for conducting a desk tax audit and extend it. Based on the results of the analysis of judicial acts, it can be concluded that if the deadline established for the inspection is slightly missed, this violation may be assessed by the arbitrators as insignificant. For example, in the resolution of the Federal Antimonopoly Service of the Moscow District dated November 6, 2013 in case No. A40-29318/13-115-126 and the resolution of the Ninth Arbitration Court of Appeal dated July 25, 2013 No. 09AP-21611/2013 in case No. A40-29318/ 1 states that missing a deadline of 2-3 months is not grounds for canceling a controversial decision, since the inspection period specified in Art. 88 of the Tax Code of the Russian Federation is not preemptive, and the Tax Code does not provide for the consequences of missing it.

Desk audit of the 3-NDFL declaration

Individual taxpayers are most interested in a desk audit of the 3-NDFL declaration. It is submitted by citizens who want to receive a tax deduction for education, treatment, when buying a home, etc.

Status of the audit and deadline for payments based on the results of the 3-NDFL audit. With the launch of the “Taxpayer Personal Account for Individuals” service, it became possible to track the status of a desk audit of 3-NDFL tax returns. The status of the desk audit can be one of the following: completed or in progress, the result of the desk audit, information on refund decisions, the amount of tax to be refunded.

The desk audit has been completed, when will the money be transferred? The period for returning a tax deduction after a desk audit of the 3-NDFL depends on how long the desk audit of the 3-NDFL declaration actually takes. According to the law, the inspection is given a standard three months for the inspection, but in practice this period may be shorter (if all documents are submitted and the inspection has no questions about the amount of the declared deductions), or it may be longer. The deadline for paying the tax deduction after a desk audit is one month. That is, 1 month is allotted to the Federal Tax Service directly to refund the tax to the bank account specified by the taxpayer in the refund application.

Thus, it is impossible to name a specific deadline for transferring the tax deduction after a desk audit. The maximum it can be is 4 months, plus 1 month the law allows directly for tax refund.

Result and objection to the result of the desk audit

If during the desk audit the inspectors did not identify any errors, discrepancies in reporting or violations of tax legislation, then the desk tax audit is automatically completed. No notifications about the successful completion of the “camera chamber” are sent to the taxpayer (with the exception of desk audits for VAT with refund).

If a desk audit reveals violations:

1. A desk tax audit report is drawn up (Tax Code of the Russian Federation) - within 10 working days from the date of completion of the desk audit
2. The desk audit report is handed over to the taxpayer no later than 5 working days from the date of preparation;
3. If the taxpayer agrees with the identified errors and contradictions that led to an understatement of the amount of tax payable, he makes corrections or voluntarily pays the amount of additional assessments by decision of the tax authority. If a clarification is submitted. After submitting an updated tax return, a new audit begins.
4. In case of disagreement with errors and shortcomings identified during the desk audit, the taxpayer files an objection to the desk audit report. Along with it, as a rule, explanations and supporting documents are provided to the Federal Tax Service - 1 month is given for this.
5. The head of the Federal Tax Service examines the inspection materials, objections to the desk tax audit report and makes a decision: to bring or refuse to bring to justice for committing a tax offense - within 10 working days after the deadline for submitting objections.

Important!

Inspectors are required to notify the company or individual entrepreneur being inspected about the time and place of consideration of the inspection materials.

Also, the head of the inspection may decide to extend the period for reviewing inspection materials (no more than one month) and carry out additional tax control measures. Most often this happens during a desk audit for VAT.

Desk audit of VAT refund declaration

Checking a VAT return, where the tax is claimed for reimbursement from the budget, is a separate category of desk audits.

A desk audit of VAT refundable is a more in-depth, detailed and problematic audit for a company compared to a desk audit of any other tax or a check of a VAT return with tax payable.

When there is tax payable in the VAT return, inspectors request fewer documents and study them less carefully and biasedly. It's simple: VAT is reimbursed to companies from the budget, and the largest part of tax offenses and crimes in the tax sphere is related to illegal VAT reimbursement.

Features of VAT refund

(VAT return check with refund)

What are the features of checking a VAT return with a refund?

As we said above, the complexity of such a desk audit lies in the fact that tax authorities are armed with a full set of control measures:

• can come to the company, visit its warehouse and production with inspection;
• may conduct interviews and interrogate witnesses;
• may request documents from counterparties of the organization undergoing an inspection (conduct counter-inspections);
• may examine handwriting on invoices and other documents;
• may seize documents, etc.

During almost any desk audit regarding VAT, you need to be prepared for the fact that the Federal Tax Service will request a large number of documents and require explanations. If the Federal Tax Service Inspectorate finds discrepancies and shortcomings in the primary documents and invoices, it will not be possible to receive a VAT refund.

If the inspectors have not identified any shortcomings in the documents, the tax authorities must make a decision on VAT refund within 7 days after the end of the desk audit. The refund order is sent to the treasury, which is obliged to transfer the money to the company’s current account no later than 5 days.

Important!

Such problem-free cases of VAT refunds almost never occur in practice. Especially when it comes to multi-million dollar tax refunds. Our company’s specialists have extensive experience in supporting desk audits for VAT refunds. We regularly help our clients obtain VAT refunds worth tens and hundreds of millions of rubles.

Deadlines for conducting a desk audit for VAT - 2017

In the summer of 2017, the period for conducting a desk audit for VAT was reduced from three to two months. The Federal Tax Service sent the order to reduce the period of the desk audit of VAT to lower-level inspectorates by letter dated July 13, 2017 No. ММВ-20-15/112@ (Note: the document became invalid due to the adoption of Federal Law dated August 3, 2018 No. 302-FZ). The new procedure applies to the verification of VAT returns submitted after July 1, 2017 for tax periods starting from 2015.

The innovation is intended only for conscientious taxpayers. According to the Federal Tax Service, there are only 12 thousand of these companies (or 60% of the total number of organizations that filed VAT refunds). For the first time, tax officials began to use the new, accelerated procedure for desk audits for VAT when checking VAT returns for the second quarter of 2017.

Reducing the period for conducting a desk audit for VAT became possible thanks to the ASK VAT-2 system, which allows inspectors to carry out automated control of the transactions of both the taxpayer himself and his counterparties, and apply a risk-based approach when conducting desk audits of VAT returns for reimbursement.

FAQ on desk audits

Let's look at the most popular questions related to desk tax audits.

	Answer: Right, if there are grounds. The Tax Code does not establish restrictions on the frequency of requesting explanations or documents during a desk tax audit. Restrictions are imposed only on situations in which tax authorities have the right to send demands. For example, tax authorities have the right to demand clarification during a desk audit if they find contradictions or errors in the information, if the company has submitted a “clarification” with a tax reduction. If inspectors send demands legally, then they need to be answered. Even if the company receives them every day. If the demand is illegal, you must report this to the Federal Tax Service. But in any case, it is necessary to somehow respond to the inspection request.
	Answer: Inspectors have the right to conduct inspections at warehouses and other premises of the taxpayer. But most often this happens if there is a desk audit of VAT, and the tax is declared for reimbursement in the declaration, or the tax authorities have found contradictions in the VAT declaration or discrepancies with the declarations of suppliers. It is important for inspectors to make sure that the company is actually operating, has goods in stock, staff or equipment necessary to produce the goods. To conduct an inspection, inspectors must have a resolution signed by the head of the Federal Tax Service or his deputy.
	Answer: Yes, you have the right. The Tax Code does not contain restrictions on such audits. Therefore, tax authorities can simultaneously conduct a desk tax audit and an on-site audit on the same taxes for the same period. After all, these audits are regulated by different articles - Article 88 and Article 89 of the Tax Code of the Russian Federation.
	Answer: The Federal Tax Service has the right to fine the company for each document that was not submitted during the desk audit. But only on the condition that the company simply must have these documents. If “optional” papers are requested, the company is not obliged to provide them, and the Federal Tax Service is not required to fine them for failure to provide them. However, you should definitely inform the tax authorities that the company does not maintain the documents required by the Federal Tax Service.

Department of Desk Inspections at the Federal Tax Service

Each Federal Tax Service Inspectorate has a department for desk audits, and, as a rule, more than one. Each department of desk audits in the tax service has its own area of ​​work. For example, one is engaged in desk audits of VAT refunds, while the other specializes in income tax.

The main tasks of the desk audit department:

• checking tax returns,
• selection of declarations and taxpayers for in-depth desk audits;
• requesting documents and explanations as part of in-depth desk audits;
• verification of updated tax returns;
• initial selection of companies and individual entrepreneurs for which an on-site inspection can be scheduled.

In addition to all the above functions, employees of the VAT desk audit department, when checking the validity of a VAT refund, can:

• request documents from counterparties as part of counter-inspections;
• send requests to customs, law enforcement agencies, banks, registration chamber, etc.);
• carry out inspections;
• conduct interviews with witnesses;
• carry out examination of documents, etc.

Our experts are ready to analyze the requirements set by the desk audit department and give recommendations on further actions, and, if necessary, represent the interests of your company in the tax office.

Contact an expert

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

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

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

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

The activities of desk audit departments of tax authorities contribute to filling the federal and local budgets by collecting unpaid taxes and fees, as well as eliminating other identified violations in the tax field.

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

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

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

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

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

Exist four types desk check:

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

Target formal verification– identify the presence or absence of all necessary reports and documents. In addition to the availability of specific documentation, the correctness of its completion, the absence of unauthorized corrections, and the presence of the necessary signatures are also checked, with mandatory verification of their authenticity.

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

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

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

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

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

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

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

The department’s control activities relate to tax deductions for VAT, the application of minimum tax rates, and compliance by exporting taxpayers with current legislation in the field of taxes and fees.

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

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

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

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

The department prepares tax notices for individual entrepreneurs and compiles certificates for taxpayers-exporters, which they need to interact with customs authorities.

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

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

In addition, feedback is provided to taxpayers in the form of preparing responses to written requests received from them.

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

Current structure

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

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

Responsibilities of the Chief

The head manages the current activities of the department, interacts with other departments of the tax service, deals with personnel issues, draws up job descriptions for employees, monitors the employees’ performance of their duties and their compliance with labor regulations, and plans activities.

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

Job of a state tax inspector

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

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

The legislative framework

The department of desk audits of the tax authority in its activities is guided by Articles 87

The webinar on desk audits can be viewed below.

A desk audit is a check carried out in relation to a tax return submitted by a citizen, individual entrepreneur or organization. Its duration does not exceed three months, and its appointment does not require a decision from the head of the inspectorate.

A desk audit is one of the types of tax control, in which the tax authority examines the declaration or calculation submitted by the taxpayer for the correctness of the calculation of the tax base, determination of the amount of tax payable, the legality of applying benefits, etc.

The procedure and timing of this type of tax control is regulated by Art. 88 Tax Code of the Russian Federation.

* Note: in some cases, the head of the inspectorate may decide to carry out additional tax control measures lasting one month.

Let's take a closer look at what a desk audit is.

Date

In accordance with the Tax Code, the period for conducting this type of tax control should not exceed three calendar months from the date of reporting. When submitting a declaration or settlement in person, the period begins to run from the date of its submission, which is confirmed by a stamp affixed to the first sheet of reporting. When sent by mail, the date of submission is considered to be the date indicated on the postage stamp.

In some cases, the inspectorate may assign additional tax control measures lasting one month. As a rule, this happens after the taxpayer submits his objections, and the tax authority needs time to study the newly discovered circumstances.

Important: When carrying out tax control activities, the Federal Tax Service cannot assess additional amounts of taxes due to new information that has become available. As part of additional measures, information and data obtained during the inspection are verified. If, as a result of additional measures, the amount in the decision was increased (due to circumstances discovered during the implementation of these measures), this is grounds for canceling the decision to prosecute.

Within the framework of this type of control, almost the entire range of activities carried out as a result of an on-site inspection is carried out, but with some reservations. Thus, an inspection of premises and territory can only be carried out with the consent of the taxpayer. Also, the information being verified must cover the period for which the declaration is submitted.

Registration of results

If, based on the results of the inspection, violations were identified by the inspectorate, a report is drawn up. The specified document must be drawn up no later than 10 days from the date of completion of the audit and within 5 days from the date of its preparation handed over to the taxpayer.

Desk tax audit report (download)

Note: Violation of the deadlines for processing the results of the audit and notifying the taxpayer is grounds for canceling the decision.

Within a month from the date of receipt of the act, the taxpayer may submit his objections to the specified document.

After the expiration of a month from the date of delivery of the act to the taxpayer, the tax authority must make a decision on the results of the audit within 10 days. It can be either about bringing to tax liability, or about refusing to bring to it.

If within 10 days after the taxpayer receives the decision, it has not been appealed, then this decision shall enter into legal force.

Appealing the results of the activities carried out

If a citizen, individual entrepreneur or company does not agree with the conclusions set out in the act, they have the right to submit their objections within a month from the date of receipt of the act. Objections are submitted to the Federal Tax Service, which issued the act.

Based on the results of consideration of objections, the inspectorate makes either a decision to prosecute or a decision to refuse to prosecute. At the same time, sometimes the tax authority takes into account some of the taxpayer’s arguments and, in the decision to prosecute, reduces or cancels the additional assessment of taxes, fees and penalties for certain episodes of the act.

If, based on the results of consideration of objections, a decision was made to attract and the taxpayer also does not agree with it, he can file an appeal within 10 days from the date of receipt of the specified document. After the specified period, the decision comes into force and can be appealed within 3 years.

To summarize the above, we will briefly answer the main questions:

• Desk audit - what is it?

  A desk audit is an audit carried out on the basis of a declaration submitted by the taxpayer to the tax authority.

• What is the maximum inspection period, can it be extended or suspended?

  The maximum period for conducting this type of tax control is 3 months; it cannot be extended or suspended.

• How is the inspection result documented and appealed?

  This type of tax control is formalized by an act in case of detection of any violations. If there are no violations, the act is not drawn up. This document can be appealed pre-trial by submitting objections to it.