Desk tax audits

1. Desk tax audit as the essence of tax control

.1 The essence of a desk tax audit

According to Art. 82 of the Tax Code, tax control is carried out by officials of tax authorities within their competence through tax audits, obtaining explanations from controlled entities, checking accounting and reporting data, inspecting premises and territories used to generate income (profit), as well as in other forms provided for by the Tax Code of the Russian Federation .

The Tax Code of the Russian Federation does not contain an official definition of a desk tax audit.

Article 88 of the Tax Code of the Russian Federation contains only a list of qualifying characteristics that make it possible to determine the content of a desk audit.

Firstly, a desk audit is carried out at the location of the tax authority.

Secondly, it is carried out on the basis of tax returns and documents submitted by the taxpayer and serving as the basis for the calculation and payment of tax within three months from the date of submission.

Thirdly, a desk audit is carried out by authorized officials of the tax authority in accordance with their official duties without any special decision of the tax authority.

Fourthly, it is carried out on the basis of an analysis of documents - both submitted by the taxpayer and other documents on the activities of the taxpayer available to the tax authority.

And fifthly, the right to conduct tax control activities, which include desk tax audits, is vested only in those bodies that are granted this authority by the legislation on taxes and fees.

The essence of a desk tax audit is as follows:

) control over compliance by taxpayers with tax legislation;

) detection and prevention of tax offenses;

) collection of unpaid or incompletely paid taxes for identified violations;

) bringing guilty persons to tax and administrative liability for committing crimes;

) preparation of information to ensure the rational selection of taxpayers for conducting on-site tax audits.

According to Art. 87 of the Tax Code of the Russian Federation, the following categories of taxpayers are subject to inspection:

Organizations;

Individuals;

Individuals registered as individuals

entrepreneurs without a legal entity.

The objects of inspection are, in accordance with the first paragraph of Article 88 of the Tax Code of the Russian Federation, tax returns and documents provided by the taxpayer and serving as the basis for the calculation and payment of tax, as well as other documents on the activities of the taxpayer available to the tax authority.

Tax legislation establishes a period in the activities of taxpayers, which may be the subject of desk tax audits. It includes the three calendar years preceding the year of inspection. Taxpayers are required to ensure the safety of accounting data and other documents necessary for the calculation and payment of taxes for four years.

Documents confirming receipt of income, expenses incurred, and payment (withholding) of taxes must also be retained. In exceptional cases, tax authorities may request documents related to a tax audit for periods not covered by it.

Article 88 of the Tax Code of the Russian Federation gives tax authority employees conducting a desk tax audit the right to request additional information and documents from the taxpayer only in exceptional cases.

In general, it should be noted that the Tax Code of the Russian Federation does not disclose the concept of a desk tax audit, but at the same time, Article 88 of the Tax Code contains a list of qualifying features of this category, which make it possible to determine its content. A desk audit means an audit of tax returns, financial statements and other documents required for the calculation and payment of taxes submitted by the taxpayer to the tax authority, carried out at the location of the tax authority.

1.2 Functions and significance of a desk audit

Despite the ever-expanding range of tasks that the state sets for the tax authorities, the main one remains control over the correctness of calculation and payment of taxes, which is carried out in the process of implementation by tax authorities of tax control measures clearly prescribed by the Tax Code of the Russian Federation (Article 82 of the Tax Code of the Russian Federation).

Desk tax audits are one of the most effective forms of tax control.

A desk tax audit has a double meaning: firstly, it is a means of monitoring the correctness and reliability of the preparation of tax returns, and secondly, the main means of selecting taxpayers for on-site audits. An on-site audit, as the most labor-intensive form of tax control, should be assigned only in cases where the possibilities of desk audits have been exhausted, i.e. control measures must be carried out in relation to the taxpayer, requiring the presence of an inspector directly at the object being inspected.

Currently, desk audits remain an essential tool for replenishing the budget. Errors discovered during desk audits in the tax returns themselves in support of benefits provide a significant increase in payments to the budget.

In accordance with current regulations, the main objectives of a desk audit are:

) visual check of the correctness of execution of financial statements, i.e. checking that all necessary report details are completed and signatures of authorized officials are present;

) checking the correctness of the preparation of tax calculations, including an arithmetic calculation of the total amounts of taxes payable to the budget, checking the validity of the application of tax rates and tax benefits, the correct reflection of the indicators necessary for calculating the taxable base, checking the timeliness of the submission of tax calculations;

) logical control over the presence of distortions in reporting information;

) checking the logical connection between the reporting and calculated indicators of comparability of the reporting indicators with the indicators of the previous reporting period;

) checking the consistency of indicators repeated in financial statements and tax calculations;

) preliminary assessment of financial statements and tax calculations from the point of view of the reliability of individual reporting indicators, the presence of doubtful aspects or inconsistencies indicating possible violations of tax discipline.

The purpose of the desk audit is to monitor taxpayers’ compliance with the legislation on taxes and fees, identify and prevent tax offenses, as well as prepare the necessary information to ensure the rational selection of taxpayers for on-site tax audits.

2. Regulations for conducting a desk tax audit

.1 Procedure and timing of desk inspection

A desk audit is carried out at the location of the tax authority on the basis of documents on the activities of the taxpayer (declaration, documents submitted by the taxpayer for the calculation and payment of tax, and other documents available to the tax authority, for example, tax calculations, certificates of advance payments).

The procedure for conducting a desk audit is established by Art. 88 Tax Code of the Russian Federation. There is also an internal regulation for desk tax audits, approved by order of the Federal Tax Service of Russia dated September 25, 2008 No. MM-4-2/ZZ dsp. This is a document for official use, so it was not published in the media or placed in information databases. These Regulations contain instructions to inspectors on how to carry out inspections and what to pay special attention to during inspections.

A desk audit is carried out by authorized officials of the tax authority in accordance with their official duties without any special decision of the head of the tax authority. The taxpayer is not informed about the start of a desk audit.

The tax authority can directly begin the audit on any day after the taxpayer has submitted the reports. However, regardless of when the inspection actually began, the period for its conduct begins to run from the day following the day of reporting.

The period for conducting a desk audit is set in months. It expires after the third month of verification. If the taxpayer submits an updated declaration (calculation), then the desk audit of the previously submitted (primary) reporting is terminated. In this case, the tax authority must cease all actions regarding primary reporting (clause 9.1 of Article 88 of the Tax Code of the Russian Federation). After this, a desk audit of the directly updated declaration (calculation) begins. The period for its implementation is calculated from the day following the day of submission of the updated declaration (calculation).

The subject of a desk tax audit is to identify violations of legislation on taxes and fees.

A desk audit is carried out on the basis of information resources, which can be divided into 3 groups:

Regular reporting (tax returns, balance sheet, profit and loss statement, statement of changes in capital, cash flow statement, appendix to the balance sheet, explanatory note, auditor's report, etc.).

Information from external sources (information related to accounting for organizations and individuals).

Additional information (information obtained during on-site tax audits).

The main stages of a desk audit are:

Preliminary analysis;

Intra-document analysis;

Inter-document analysis;

Pre-trial check;

In-depth analysis.

Stages of desk audit.

Preliminary stage (zero stage).

Tax reporting and other documents are accepted by the tax authority. A visual check of the submitted documents is carried out to ensure that tax reporting is complete, the presence of the taxpayer’s name, TIN, signature and other details. The receiving person does not have the right to refuse to accept documents if one of the required documents is missing.

Based on the documents received, the desk audit department creates a register by type of tax, indicating the date of their submission and the date of inspection. Then this information is transferred to the accounting and reporting department, where it is processed, and then returned back to the desk audit department.

At this stage, the tax authority checks the receipt of funds to the appropriate budget account.

On the 1st day of the month, data on arrears and overpayments for all taxes and taxpayers is compiled, which are recorded in personal account cards. There are 3 options for offsetting overpaid taxes:

a) repayment of arrears on other taxes;

b) direction towards upcoming payments to the budget;

c) return of overpayment amounts.

The control ratios are also checked - the data of the declarations and calculations that are attached to them are compared, and the arithmetic calculation of the total (control) amounts is performed. All data is entered into the AIS “Tax” database.

The following sanctions may be applied to a taxpayer who submits reports within two weeks after the due date:

a fine of 5% of the amount of unpaid tax;

penalties for each day of delay

If the taxpayer does not submit reports two weeks after the due date, the tax authority has the right to suspend his transactions on bank accounts.

I'm a stage.

The tax authority conducts an inter-document analysis of tax returns and other documents. Comparison and comparison of information is carried out based on a package of tax and accounting documents. An analysis of tax bases by type of tax is carried out, through which the dynamics of tax bases for 3 years, the dynamics of deductions are analyzed, and the validity of the use of tax benefits is also analyzed. The tax authority monitors whether the tax rate for a given enterprise has changed, and also checks the cash flow statement and the report on the intended use of funds received.

If, as a result of comparison, inconsistencies arise in the documents provided, the taxpayer is notified within five days of the need to provide explanations or make corrections to the tax return. The form of the Notification of calling a taxpayer to give explanations was approved by order of the Federal Tax Service of Russia dated May 31, 2007 No. MM-3-06/338.

The calculation reconciliation procedure is being carried out. Reconciliation is required:

quarterly with the largest taxpayers;

during the procedure for deregistering a taxpayer when moving from one tax office to another;

when deregistering a taxpayer (liquidation, reorganization, etc.);

at the initiative of the taxpayer and other cases.

The reconciliation is carried out by the Taxpayer Relations Department. It generates settlement reconciliation acts - Reconciliation Act No. 23 (full), Reconciliation Act No. 23-a (short).

The reconciliation period should not exceed 10 days. If there are discrepancies, this period can be extended to 15 days.

If, as a result of the desk audit, no violations were identified, no report is drawn up, and the tax return sheets are signed.

I'm a stage.

The inspector has the right to request additional information from the taxpayer (extracts from tax registers, other data confirming the accuracy of the data in the tax return). The taxpayer provides this information within 10 days.

It is possible to request documents from counterparties (counter verification):

information about counterparties provided by banks;

information about specific transactions;

information about tax agents.

Information is provided within 10 days.

An in-depth financial and economic analysis of the organization's activities is carried out.

If a violation of the legislation on taxes and fees is discovered, the official must, within 10 days, draw up a report based on the results of the desk tax audit and send it to the taxpayer within 5 days. Having received the audit report, the taxpayer, within 15 days, prepares a written objection based on its materials.

Phase 5 (In-depth desk review).

The manager considers the objection received from the taxpayer within 5 days.

The taxpayer has the right to take part in the process of reviewing audit materials carried out by the tax authority (Article 101 of the Tax Code of the Russian Federation).

The head of the tax authority may extend the period for consideration of audit materials, but not by more than 1 month. At this stage, additional tax control measures may be carried out.

Based on the results of such consideration, a decision is made, which is handed to the taxpayer within 5 days from the date of its issuance. The decision comes into force within 10 days after it is delivered to the taxpayer. The taxpayer has the right to file an appeal against the decision.

After a decision is made to hold the taxpayer accountable, the head/deputy head may decide on interim measures aimed at enforcing the decision.

Such a decision may be appealed by the taxpayer. The decision can be appealed in court after consideration by a higher authority. The decision comes into force from the date of its approval by a higher authority.

After considering the complaint, the higher tax authority sends the decision to the tax authority, and within three days the appeal is sent for execution.

If the tax authority files a claim, the tax is paid by court decision if, at the request of the tax authority, the taxpayer does not pay the tax voluntarily.

2.2 Tax control measures during a desk tax audit

In practice, during an in-depth desk audit, tax officials often carry out the following tax control activities (Articles 86, 90 - 97 of the Tax Code of the Russian Federation):

requesting documents from the taxpayer, as well as from his counterparties and other persons who have documents or information about the activities of the taxpayer;

questioning of witnesses;

appointment of examination;

involvement of a specialist, translator.

We note that the nature of a desk audit, as well as some wording of the Tax Code of the Russian Federation, give reason to doubt that all of the listed activities can be carried out during a desk audit. We are talking about such activities as seizure of documents, inspection of premises, etc.

During a desk audit, tax authorities have the right to request documents from the taxpayer only if the submitted declaration states:

application of benefits (clause 6 of article 88 of the Tax Code of the Russian Federation);

the amount of VAT to be reimbursed (clause 8 of Article 88 of the Tax Code of the Russian Federation);

calculation of taxes related to the extraction of mineral resources (clause 9 of article 88 of the Tax Code of the Russian Federation).

In addition, they may require documents that the taxpayer should have attached to the reporting in accordance with current legislation, but did not attach.

If the above grounds for requesting documents are not present, tax authorities do not have the right to request them (Clause 7, Article 88 of the Tax Code of the Russian Federation).

During a desk audit, tax officials may question witnesses. This conclusion follows from Art. 90 Tax Code of the Russian Federation.

At the same time, some experts believe that interrogating witnesses during a desk audit does not correspond to its nature.

The Tax Code of the Russian Federation does not prohibit such actions by tax officials. Judicial practice also comes from this.

Thus, courts accept protocols of interrogations of witnesses as evidence that tax officials could take into account when making decisions on desk audits.

According to paragraph 3 of Art. 95 of the Tax Code of the Russian Federation, an examination is appointed only by a resolution of the official who carries out the on-site inspection.

Therefore, there is reason to believe that such an event cannot be carried out during a desk audit.

However, from paragraph 1 of Art. 95 of the Tax Code of the Russian Federation it follows that an expert can be involved in any actions to implement tax control (clause 1 of Article 95 of the Tax Code of the Russian Federation). A desk audit is one of the forms of such control (clause 1 of Article 82 of the Tax Code of the Russian Federation).

Practice shows that tax authorities involve experts in the manner established by Art. 95 of the Tax Code of the Russian Federation, and during desk audits. And the courts often support them in this.

In addition, according to some courts, the wording of paragraph 3 of Art. 95 of the Tax Code of the Russian Federation gives reason to believe that an examination is appointed by decree only during an on-site inspection. In other cases, including when conducting a desk tax audit, the tax authority is not obliged to follow this procedure for engaging an expert.

If necessary, tax authorities have the right to attract specialists (Article 96 of the Tax Code of the Russian Federation) and translators (Article 97 of the Tax Code of the Russian Federation) to carry out tax control. Since a desk audit is one of the forms of tax control (clause 1 of Article 82 of the Tax Code of the Russian Federation), specialists and translators can be invited to conduct such an audit.

As for translation services, they are especially relevant during “export” VAT checks. In particular, the courts come to the conclusion that tax authorities do not have the right to refuse a VAT refund based on the results of a desk audit only on the grounds that the documents confirming the application of the 0% rate (Article 165 of the Tax Code of the Russian Federation) have not been translated into Russian.

In this case, the courts refer to the right of the tax authority to request such a translation from the taxpayer or to use the services of a translator independently.

2.3 Registration of desk audit results

If violations of the legislation on taxes and fees are identified during a desk tax audit, the tax authority officials conducting the audit must draw up a tax audit report in the prescribed form within 10 days after the end of the desk tax audit.

The form of the desk audit report is established by Order of the Federal Tax Service of Russia dated December 25, 2006 N SAE-3-06/892.

The tax audit report is signed by the persons who conducted the relevant audit and by the taxpayer in respect of whom this audit was carried out (his representative). If the taxpayer or his representative refuses to sign the act, a corresponding entry is made in the tax audit report.

The tax audit report shall indicate:

) date of the tax audit report. The specified date means the date of signing of the act by the persons who carried out this inspection;

) full and abbreviated name or last name, first name, patronymic of the person being checked. In the case of an inspection of an organization at the location of its separate subdivision, in addition to the name of the organization, the full and abbreviated name of the inspected separate subdivision and its location are indicated;

) last names, first names, patronymics of the persons conducting the audit, their positions, indicating the name of the tax authority they represent;

) date and number of the decision of the head (deputy head) of the tax authority to conduct an on-site tax audit (for an on-site tax audit);

) date of submission of the tax return and other documents to the tax authority (for desk tax audit);

) list of documents submitted by the audited person during the tax audit;

) the period for which the inspection was carried out;

) the name of the tax in respect of which the tax audit was carried out;

) start and end dates of the tax audit;

) address of the location of the organization or place of residence of an individual;

) information on tax control measures carried out during a tax audit;

) documented facts of violations of the legislation on taxes and fees identified during the audit, or a record of the absence of such;

liability for these violations of legislation on taxes and fees.

The tax audit report is subject to delivery to the taxpayer within five days from the date of its signing by the person who conducted the audit, against a signature or transferred in another way indicating the date of its receipt by the specified person. If a taxpayer evades receiving a tax audit report, this fact is reflected in the tax audit report, and the tax audit report is sent by registered mail to the location of the organization or the place of residence of the individual. If a tax audit report is sent by registered mail, the date of delivery of this report is considered to be the sixth day counting from the date of sending the registered letter.

3. Prospects for improving the organization and conduct of desk tax audits

.1 Legal and organizational problems of conducting a desk audit

The legislative framework regulating legal relations in the field of desk tax audit activities has undergone significant changes in recent years, however, many problems in the field of legal and organizational support for desk tax audits remain unresolved, as evidenced by both the law enforcement practice of tax authorities and the practice of arbitration courts.

Currently, desk audits remain a significant factor in replenishing the budget. A particularly important area of ​​the desk audit is to check the validity of the VAT amounts claimed by the payer for reimbursement, as well as the application of tax benefits in terms of VAT calculation. Today, the problem of VAT reimbursement from the federal budget remains a serious obstacle to the development of Russian exports, since tax authorities in most cases cannot verify the reality of export transactions in less than 1 year. Due to the fact that tax legislation in the field of organizing and conducting desk tax audit activities has not been fully formed, many aspects of desk tax audits are currently not regulated by law; in practice, a large number of disputes arise between taxpayers and the Inspectorates of the Federal Tax Service, as well as There are frequent contradictions between different judicial authorities. So, for example, as follows from the Determination of the Supreme Arbitration Court of the Russian Federation dated October 3, 2007 No. 15038/05, based on the results of a desk audit, the Federal Tax Service Inspectorate refused to reimburse the taxpayer for the declared amount of VAT, citing its refusal by the fact that, within the framework of international cooperation, the Federal Tax Service Inspectorate received with the help of foreign tax authorities information on the procedure for the acquisition and settlement of foreign recipients for goods sent for export by a Russian organization under specific foreign economic contracts; however, this information was received outside the three-month period. The taxpayer's request to recognize the decision of the tax inspectorate as an illegal decision by the Arbitration Court was satisfied. By the decision of the appellate court, the decision of the first instance court was left unchanged. By the decision of the Federal Arbitration Court of the Central District, the decision and resolution of the Arbitration Court were upheld. By the ruling of the Supreme Arbitration Court of the Russian Federation, the inspectorate's application to review these judicial acts in the manner of supervision was rejected. These courts motivated their decisions by the fact that information on newly discovered circumstances received from foreign tax authorities was submitted to the Federal Tax Service after the expiration of a three-month period. From the above example, we see that the legislative framework regarding the regulation of desk tax audits of organizations carrying out export operations is imperfect.

In connection with the above, it may be considered necessary to amend the current tax legislation and provide for the admissibility of taking into account information about the taxpayer received beyond the three-month period (only in cases of export transactions).

Thus, in order to fulfill the requirements of Article 88 of the Tax Code of the Russian Federation, it is necessary, first of all, active law-making activity of the competent legislative bodies, based on established law enforcement practice, as well as the development and implementation of mechanisms that allow more effectively fulfilling the tasks of new technologies of tax audits and tax collection authorities, ensuring promptly conducting audits with maximum coverage of taxpayers, increasing the objectivity of information contained in information databases, analyzing information about taxpayers for the rational selection of taxpayers for on-site tax audits, conducting optimal pre-inspection training for specialists before going on an audit.

One of the main controversial issues related to conducting a desk tax audit is also the request for relevant documents. Federal Law No. 137-FZ of July 27, 2006 established that the tax authority does not have the right to require additional information and documents, except in cases where the documents (in accordance with the norms of the Tax Code of the Russian Federation) must be submitted along with the tax return. Clause 6 of Art. 88 of the Tax Code of the Russian Federation establishes the right of tax authorities to request from taxpayers using tax benefits documents confirming the legality of their use. When refunding or refunding value added tax, taxpayers are also required, at the request of the tax authority, to submit documents confirming the right to a refund or refund of VAT (clause 8 of Article 88 of the Tax Code of the Russian Federation).

It should be noted that the legislation of the Russian Federation regulating desk tax audits suffers from the vagueness and uncertainty of some norms of the Tax Code of the Russian Federation. An example of this is clause 3 of Art. 88 of the Tax Code of the Russian Federation: “If a desk tax audit reveals errors in the tax return (calculation) and (or) contradictions between the information contained in the submitted documents, or inconsistencies are identified between the information provided by the taxpayer and the information contained in the documents held by the tax authority, and received by him during tax control, the taxpayer is informed about this with the requirement to provide the necessary explanations within five days or make appropriate corrections within the prescribed period.” The question quite logically arises from the above norm: is this message a right of the tax authority or its obligation. After all, if the legislator implied the right of the tax authority, it means that the inspector can, at his own discretion, report the fact of a contradiction in the tax return or not do so. If this provision is interpreted as an obligation of the tax authority, then if the tax inspector fails to comply with this procedure, there will be a violation of the procedure for conducting a desk audit. It should be noted that the requirement from taxpayers to eliminate identified violations of the legislation on taxes and fees, a special case of which is the requirement in accordance with paragraph. Art. 88 of the Tax Code of the Russian Federation, is named as part of the rights of tax authorities (clause 8, clause 1, article 31 of the NKRF). That is, this is an argument in favor of recognizing the analyzed action as a right. However, the power itself, named in paragraphs. 8 clause 1 art. 31 of the Tax Code of the Russian Federation, oddly enough, is structurally included in the general responsibility for monitoring compliance with legislation on taxes and fees (clause 2, clause 1, article 32 of the Tax Code of the Russian Federation). Thus, the analysis of Art. 31 and 32 of the Tax Code of the Russian Federation, dedicated to the rights and obligations of tax authorities, does not allow us to make an unambiguous conclusion about whether it is a right or an obligation to send a request for corrections to the documents presented as part of the reporting. Moreover, in the last paragraph of Art. 88 of the Tax Code of the Russian Federation, which refers to the requirement to pay amounts of tax and penalties, also uses the neutral “directs”, while paragraphs. 7 clause 1 art. 32 of the Tax Code of the Russian Federation directly names this tax procedure as the responsibility of the tax authority. Arbitration practice shows that this provision of the Tax Code of the Russian Federation should be considered as an obligation of the tax authority. Thus, by failing to fulfill the obligation to inform the taxpayer about contradictions discovered during the desk audit between the information contained in the documents submitted to the tax inspectorate, the tax authority is actually deprived of the opportunity to bring the organization to tax liability. Failure to comply with the tax authority's requirement to make appropriate corrections within the established time frame is not an independent tax offense and does not in itself entail tax liability. To eliminate such contradictions, it would be advisable to make appropriate changes to paragraph 3 of Art. 88 Tax Code of the Russian Federation.

Taking into account the above, we can conclude that the gaps in tax legislation can be overcome through the law-making activities of competent government bodies, which should be based on established law enforcement and arbitration practice.

3.2 Ways to improve desk inspection

In order to ensure the fulfillment of their main task - monitoring compliance with tax legislation - tax inspectorates purposefully and on an ongoing basis carry out measures to strengthen tax control, namely the constant improvement of forms and methods of tax control.

The most important factor in increasing the efficiency of the control work of the tax inspectorate is the improvement of existing control audit procedures.

Necessary features of any effective tax control system are:

the presence of an effective system for selecting taxpayers for conducting documentary audits, which makes it possible to choose the most optimal direction for using the limited human and material resources of the tax inspectorate, to achieve maximum effectiveness of tax audits with minimal effort and money spent on them, through the selection of such taxpayers for audits, the probability of detection of tax violations in which appears to be the greatest;

application of effective forms, techniques and methods of tax audits, based both on a single comprehensive standard procedure for organizing control audits developed by the tax department, and on a solid legislative framework that provides tax authorities with broad powers in the field of tax control to influence unscrupulous taxpayers;

using a system for assessing the work of tax inspectors, which allows us to objectively take into account the results of the activities of each of them, and effectively distribute the load when planning control work.

Improving each of these elements will improve the organization of tax control as a whole.

Speaking specifically about desk audits, it should be noted that one of the most important tasks in this matter is to improve the current software for the procedure for such audits and the selection of taxpayers for on-site audits.

The software and information systems used by tax authorities make it possible to carry out not only automated desk audits and desk analysis, but also, based on their results, the selection of taxpayers for on-site tax audits. At the same time, the disadvantage of the current software for desk audit procedures and desk analysis is that it assumes full automation of only the desk audit procedure itself, and the selection of taxpayers for on-site audits is carried out primarily in request mode, i.e. The selection criteria are entered by tax inspectors independently. In this case, the role of the subjective factor is very large.

In addition, the current software was developed without taking into account the industry specifics of taxpayers and is not focused on comparing the levels of individual indicators contained in the reports with the maximum values ​​of these indicators for the corresponding industry.

Obviously, the main way to improve the tax control system is the transition to information technology, which makes it possible to fully automate the process of selecting taxpayers with the most characteristic deviations in the levels, dynamics, and ratios of various reporting indicators from the values ​​​​permissible for organizations in the relevant sectors of the economy, and to estimate the real size of the taxpayer’s tax obligations.

Tax authorities are working to prepare an automated selection procedure based on constructing an economic and mathematical model of the taxpayer in order to determine the potential amount of his tax obligations. Next, based on the size of the deviation of the potential amount of tax liabilities from the actual amount of taxes paid to the budget, a list of objects for conducting an on-site audit will be determined. The development and implementation of such a system will raise the efficiency of the tax control system to a qualitatively new level.

In conclusion, I would like to note that no improvement in forms will give positive results if the tax inspector does not constantly improve his knowledge in the field of taxation.

Conclusion

Thus, based on the analysis, we can conclude that control in tax activities is a method of guiding the competent government body over taxpayers’ compliance with the requirements of tax legislation, one of the main forms of which is a desk audit.

Based on the results of this work, we can conclude that the importance of this type of audit for the entire tax control system is great. Firstly, a desk audit is a method that implements preliminary control, and its effective implementation makes it possible to identify violations of tax legislation even at the stage of planning control activities. Secondly, based on the results of the desk audit, taxpayers are selected for on-site audits, and this procedure is very important. Thirdly, the importance of desk analysis as a methodological basis for control work is growing.

While listing evidence of the important role a desk audit plays in the tax control system, we must not forget about the need to improve the process of conducting it. After all, the effectiveness of the entire system depends on the state of each of its elements. And only if the results of the entire tax system are positive, budget balance will be achieved and the Russian economy will be able to rise to a higher level. Consequently, stability of the financial system will be achieved.

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.On the organization of tax control / V.B. Akaeva // Tax Bulletin. - No. 2. - 2013.

Desk inspection- the timing for this form of tax control is determined by the legislation on taxes and fees. Let's take a closer look at the moment at which this check begins, how long it lasts, when it ends, and also tell you about other features of this form of control.

What are the deadlines for a desk audit of a tax return?

Speaking about the timing of a desk tax audit, it should be noted that (clause 2 of Article 88 of the Tax Code of the Russian Federation):

• the beginning of the desk audit coincides with the moment the taxpayer submits a tax return (calculation);
• The deadline for conducting a desk tax audit for Russian companies and individual entrepreneurs is 3 months (6 months from the date of submission of a VAT return by a foreign company registered with the tax authority in accordance with clause 4.6 of Article 83 of the Tax Code of the Russian Federation).

So, the Tax Code (clause 2 of Article 88) establishes a period for a desk audit, which is 3 months from the date of submission of the declaration or calculation. The day of submission directly depends on the method of submitting the tax return:

1. Personally to the tax authority. The day of submission is considered to be the day the reporting is submitted. In this case, the tax authority, according to paragraph. 2 clause 4 art. 80 of the Tax Code of the Russian Federation, must make a note about the acceptance of the declaration on its title page.
2. By mail. The day of submission is the date of dispatch. Although tax officials consider this to be incorrect, since the inspector cannot begin a desk audit without appropriate reporting. This position is also supported by court decisions (resolution of the Federal Antimonopoly Service of the North-Western District dated September 19, 2012 No. A66-376/2012).
3. Via telecommunication channels. The day of submission is considered the day of dispatch.

Do not forget that taxpayers have the right to submit a VAT return only according to the TKS (paragraph 1, clause 5, article 174 of the Tax Code of the Russian Federation).

The materials in this section will help you prepare your VAT return without errors.

The desk audit is considered completed 3 months after its start on the day corresponding to the day the control activities began. For example, if the declaration was submitted on January 20, 2017, then the desk audit ends on April 20, 2017.

If the end of the inspection falls on a day that is not in the third month of the inspection, then the inspection ends on the last day of that month. For example, if the declaration is submitted on March 31, 2017, then the desk audit ends on June 30, 2017.

It also happens in practice that the verification deadline falls on a weekend or holiday. In this case, the inspector will complete the inspection on the next business day. For example, if the declaration was submitted on 08/04/2017, then the verification will end on 11/07/2017 (postponement due to the holiday falling on 11/04/2017 on a day off).

The end date of the desk audit may be postponed if the taxpayer has submitted an updated declaration to the tax authority within a 3-month period. In this case, the verification of the primary declaration is terminated and a new desk verification begins, the period of which is again 3 months (paragraph 3, paragraph 2, article 88 of the Tax Code of the Russian Federation).

Find out what tax officials analyze during a desk audit of an updated declaration here.

Is it possible to increase the period of a desk audit?

As noted above, the legislation establishes only the deadline for a desk tax audit. The possibility of extending or suspending such an inspection is not provided for by any legal act. This fact is indicated both by the Ministry of Finance of the Russian Federation (letter dated February 18, 2009 No. 03-02-07/1-75) and by the judicial authorities (resolutions of the Federal Antimonopoly Service of the Ural District dated July 16, 2012 No. F09-5401/12, Federal Antimonopoly Service of the Northwestern District dated 03/04/2010 No. A52-4313/2009).

In this regard, the tax authority has the right to carry out the necessary control measures only within 3 months from the date of submission of the tax return (Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated November 17, 2009 No. 10349/09).

Contrary to this, some courts consider the results to be legitimate, even if the deadline for conducting desk audits exceeded 3 months (resolution of the Federal Antimonopoly Service of the Ural District dated May 18, 2009 No. F09-3043/09-S3), arguing that violation of the deadline is not grounds for canceling the decision, adopted based on the results of the inspection.

It is important to note that the preparation and delivery of acts and decisions is possible only if violations are identified and only after the completion of a desk tax audit.

What is the deadline for conducting a desk audit of 3-NDFL?

If, in addition to wages, an individual has another source of income, then he becomes obligated to pay tax and submit a declaration in Form 3-NDFL. The deadline for filing such a declaration is no later than April 30 of the year following the year in which income or other material benefit was received.

But, in addition to the obligation to pay tax, when applying any deductions - social, property, etc. (Articles 218-221 of the Tax Code of the Russian Federation) - an individual can claim a refund of overpaid tax amounts.

In both cases, the desk audit period will be 3 months. It should be noted that when filing a return, you must submit an application for a deduction, as this is the basis for receiving it.

You can claim a deduction within 3 years following the year in which the citizen incurred the corresponding expenses (clause 7 of Article 78 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of Russia dated October 19, 2012 No. 03-04-05/5-1210).

Currently, taxpayers have an excellent opportunity to monitor the progress of the audit and promptly learn about its results using the Federal Tax Service “Taxpayer Personal Account” service.

This one will introduce you to the nuances of conducting a desk audit of the 3-NDFL declaration.

What are the deadlines for a desk audit for VAT?

When filing a tax return for value added tax with accrued tax, the period for conducting a desk audit will remain the same - 3 months. The tax authority will carry out a set of measures, and if errors are identified, it will definitely notify the taxpayer about this, and also, possibly, draw up an audit report.

In the case of filing a VAT return with the amount of tax to be refunded, the period for the desk audit will be the same - 3 months, but in this case there are small exceptions. So, if during the course of a set of control measures no violations are identified, then the inspector can complete the inspection without waiting for a 3-month period, and within 7 days make a decision on compensation (letter of the Ministry of Finance dated March 19, 2015 No. 03-07-15/ 14753).

Currently, tax authorities are striving to reduce the period for tax return on VAT returns with refundable tax to 2 months in relation to bona fide taxpayers.

Read more about this.

In what form can VAT payers receive requests for explanations, find out from the materials posted on our website:

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Results

A desk audit of a tax return lasts 3 months from the date of its submission by the taxpayer to the tax authority (6 months from the date of submission of a VAT return by a foreign company registered with the tax authority in accordance with clause 4.6 of Article 83 of the Tax Code of the Russian Federation).

If during the desk audit the taxpayer submitted an update, the desk audit of the primary declaration is terminated and a new desk audit of the already updated declaration begins, which also lasts 3 months.

Tax legislation does not provide for the possibility of extending or suspending such an audit.

A desk audit is carried out in relation to reports and documents that the taxpayer himself submits to the Federal Tax Service, or that are available to the inspectorate. Let’s take a closer look at what a “desk audit” means and what the procedure for conducting it is.

Department of desk audits in the tax service

Each tax office has a department that deals with desk audits. There may be several such departments, then each has its own direction, for example, desk audits of legal entities, verification of personal income tax declarations, verification of income tax declarations, etc.

Desk tax audits are carried out by authorized officials - tax inspectors, whose main function is to monitor compliance with tax legislation on the basis of reports submitted by taxpayers. “Clerks”, unlike employees of the field inspection department, do not go to the taxpayer, but check all documents on the spot - at the Federal Tax Service.

The main responsibilities of the tax inspector of the desk audit department are as follows:

• acceptance of tax returns, calculations, reports, balance sheets and other documents related to the calculation and payment of taxes and insurance contributions,
• conducting desk audits of received reports and documents,
• conducting counter audits, if necessary - sending requests to other tax inspectorates to conduct such audits,
• consideration of issues of refund of overpayments on taxes, insurance contributions and other payments to the budget,
• collecting evidence on violations of tax laws by taxpayers, preparing materials for applying sanctions to violators, including suspending transactions on bank accounts due to failure to submit tax reports.

In general, we can highlight the following main tasks of the desk tax audit conducted by the department:

• checking received reports,
• based on the results of the audit - selection of taxpayers for an in-depth “camera examination”,
• selection of taxpayers for whom it is possible to schedule an on-site tax audit.

Stages of desk tax audit

Article 88 of the Tax Code of the Russian Federation establishes the procedure for conducting desk audits of taxpayers. “Cameralka” is carried out on any report received by the Federal Tax Service, and this does not require a special decision from the head of the inspection. The taxpayer is not notified of the start of the audit.

A desk tax audit is carried out in several stages:

1. data on the submitted reports are entered into the automated system of the Federal Tax Service;
2. reconciliation is carried out, the indicators of the reporting period are compared with the same indicators of previous periods, and compared with the indicators reflected in other declarations and reports;
3. compliance with the deadlines established for the submission of certain reports is checked;
4. the reasons and grounds for an in-depth inspection are identified;
5. if no violations are identified and there are no grounds for an in-depth inspection, then the “camera room” ends automatically, without drawing up a report. The taxpayer is not notified of the completion of the audit.

If there are contradictions or errors in reporting, as well as when applying for benefits, VAT refunds, reporting taxes on the use of natural resources, etc., an in-depth check is carried out. What does a desk tax audit mean at this stage? This means that the taxpayer will be notified of the violations committed by him, in connection with which he will be asked for clarification and, possibly, it will be necessary to make changes to the declaration and submit a “clarification” (clause 3 of Article 88 of the Tax Code of the Russian Federation).

The taxpayer is given no more than 5 working days from the date of receipt of the request from the Federal Tax Service to fulfill these requirements. When submitting an updated declaration, after its acceptance, the period for the desk audit begins anew.

An in-depth desk audit is the basis for carrying out such tax control procedures as: counter audits, examination, interrogation of witnesses, request or seizure of documents, etc.

The inspector conducting the “camera room” is obliged to consider all explanations and documents submitted by the taxpayer in his justification. It is unacceptable to request documents and information that are not related to the statements being audited or that are not provided for by tax legislation. If the fact of a tax violation is nevertheless established, a desk audit report is drawn up (clause 5, clause 7 of Article 88 of the Tax Code of the Russian Federation).

On some regional websites of the Federal Tax Service you can more clearly familiarize yourself with the desk tax audit scheme (for example, on the website of the Federal Tax Service of the Russian Federation for the Altai Republic).

Timing of desk inspection

A desk tax audit is carried out at the location of the tax office within 3 months from the day the taxpayer submitted the reports, if the inspectors have no comments on the reports.

If violations are detected in the submitted reports, Art. 88 of the Tax Code of the Russian Federation, in addition to the 3 months during which the desk audit is carried out, provides for the following terms:

• 10 working days – to draw up a desk inspection report;
• 5 working days from the date of drawing up the act are given for its delivery to the taxpayer;
• 1 month – the period during which the taxpayer can submit his objections to the audit report;
• another 10 working days are given to the head of the Federal Tax Service to consider the materials of the “office room” and the taxpayer’s objections. On their basis, he makes a decision to hold or refuse to hold the taxpayer accountable for a tax offense. In special cases, if additional tax control measures are required, the period may be extended by another 1 month.

How is a desk tax audit carried out?

A desk tax audit is carried out for the purpose of ongoing operational control over the timeliness of tax reporting and the completeness of the reflection of the results of economic activities by the taxpayer on the basis of declarations (calculations) and other documents submitted by him and other persons. The main task of the inspection is the timely identification of errors and mitigation of negative consequences for the person being inspected (determination of the Constitutional Court of the Russian Federation of March 10, 2016 No. 571-O).

The procedure for conducting a desk tax audit (CTA) and determining at what location it should be carried out

A desk audit is a type of tax control that consists of checking tax returns or calculations submitted to the Federal Tax Service. This type of control is characterized by a strictly formalized procedure, a fixed period that cannot be extended, and a focus on correcting errors in the tax accounting of the person being audited.

The procedure for conducting a desk tax audit (CTA) is regulated by:

• Ch. 14 of the Tax Code of the Russian Federation;
• by order of the Federal Tax Service of Russia dated 05/08/2015 No. ММВ-7-2/189@);
• letter of the Federal Tax Service of Russia dated July 16, 2013 No. AS-4-2/12705@, etc.

Issues not regulated by regulations and letters from the Ministry of Finance and the Federal Tax Service were mainly explained in judicial acts.

A desk tax audit is carried out at the location of the tax authority. An audit of the calculation of the financial result of an investment partnership, represented by the managing partner, is carried out at the place of registration of the latter. An independent decision on the appointment of a PSC is not required.

IMPORTANT! Judicial practice in most cases supports the point of view that it is impossible to conduct a CNI under paragraph 1 of Art. 88 of the Tax Code of the Russian Federation without a taxpayer declaration (pstopping the Presidium of the Supreme Arbitration Court of the Russian Federation dated June 26, 2007 No. 2662/07, FAS SZO dated July 20, 2009 in case No. A21-9761/2008, etc.).

An exception to the rule “No declaration - no KNI” is the verification of controlling persons of foreign companies and foreign organizations subject to registration on the basis of clause 4.6 of Art. 83 Tax Code of the Russian Federation. In their regard, control measures begin when the deadlines for filing declarations are violated.

IMPORTANT! Taxpayers are not notified about the start of the audit.

Procedure for conducting a desk tax audit

The procedure is explained in detail in letter No. AC-4-2/12705@. At the first stage, the data from the received declaration (calculation) is compared with the data available to the tax authority and (or) received during other control measures. Based on the results of automated control, the inspector makes a decision to complete the procedure or to move to the next stage (clause 2.6 of the Tax Code of the Russian Federation).

IMPORTANT! In the absence of identified violations, the tax authority has no legal grounds for demanding explanations and primary documents (Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated November 11, 2008 No. 7307/08,letter of the Federal Tax Service of Russia dated September 13, 2012 No. AS-4-2/15309@).

When conducting KNI, Federal Tax Service employees have the right to request additional information from the taxpayer in the cases specified by law. For example:

• if the right to receive tax benefits is declared;
• in case of declared VAT refund;
• if the person uses natural resources and submits appropriate declarations;
• when participants of an investment partnership report on profit tax and personal income tax.

Additional control measures. The progress of the verification of a declaration that is registered with the tax authority and contains errors

If errors are identified or declaration indicators do not correspond to data obtained from other sources, the tax authority issues a request to the person being inspected to provide explanations or correct the declaration (clause 3 of Article 88 of the Tax Code of the Russian Federation). From this moment, the taxpayer becomes aware of the progress of the verification of the declaration, which is registered with the Federal Tax Service. In addition, Federal Tax Service employees, when conducting a test, have the right to interrogate witnesses, attract experts and specialists, order examinations, exercise the right of access to the territory of the person being inspected, inspection of documents and objects (Articles 90-93.1, 95, 97 of the Tax Code of the Russian Federation).

An inspection of the territory and premises, documents and objects used by the declarant is carried out when checking a VAT return containing conflicting information and the right to tax refund (clauses 8, 8.1 of Article 88 of the Tax Code of the Russian Federation). Grounds: a reasoned resolution approved by the head of the tax authority of the person conducting the audit. In other cases, inspection of documents and items within the framework of the tax inspection process occurs either if they were legally received during previously carried out tax control measures, or with the consent of the person being inspected (clause 2 of article 92 of the Tax Code of the Russian Federation).

How to find out the progress of a desk audit of a tax return and its result

Since the tax authority does not have to inform the payer about the control measures being carried out, the latter will have to independently determine the start and end dates of the audit for each submitted declaration. You can find out the progress of the audit both at the Federal Tax Service at the place of registration, and in your personal account on the website www.nalog.ru. The taxpayer will be notified of the process only if violations and (or) contradictions are identified in the available documents.

The KNI ends automatically if the official does not find any violations. In this case, the person is not notified of the completion of the inspection. The exception is clause 12 of Art. 176.1 of the Tax Code of the Russian Federation on the application procedure for tax refund, according to which the duties of the tax authority include notifying the taxpayer within 7 days about the absence of identified violations.

Dates

The period for conducting the CNI is 3 months from the date of submission of the declaration. This period can be reduced for VAT payers to 2 months based on the letter of the Federal Tax Service of Russia dated July 13, 2017 No. ММВ-20-15/112@.

In relation to foreign organizations registered on the basis of clause 4.6 of Art. 83 of the Tax Code of the Russian Federation, and controlling persons of foreign companies, the inspection period is 6 months.

IMPORTANT!The period of tax return begins to run again upon submission of an updated tax return (paragraph 3, paragraph 2, article 88 of the Tax Code of the Russian Federation).

In exceptional cases, based on a reasoned decision of the head of the tax authority, additional control measures are carried out for a period of up to 1 month (when checking a consolidated group of taxpayers, a foreign organization registered with the tax authority in accordance with clause 4.6 of Article 83 of the Tax Code of the Russian Federation - up to 2 months).

IMPORTANT! Bill no.249505-7 it is envisaged to reduce the period for carrying out the test to 1 month (http://sozd.parlament.gov.ru/bill/249505-7 ).

Consequences of KNP. Result 3-NDFL

Based on the results of the CNI, the tax authority comes to the conclusion:

• about the absence of violations on the part of the taxpayer;
• detected violations.

In the first case, it becomes possible to receive funds claimed for reimbursement from the budget. Individuals, for example, can find out the result of a desk audit of 3-NDFL in the taxpayer’s personal account on the website of the Federal Tax Service of Russia, in the section “Personal Income Tax and Insurance Contributions”. There you can fill out and submit an application for the transfer of funds. The result of the 3-NDFL check is a tax deduction.

If the facts revealed during the audit suggest that a person has evaded paying taxes, and Federal Tax Service employees, due to their limited powers by law, cannot verify the specified information within the framework of the KNI, information about this is entered into information resources. At the same time, the issue of the possibility of conducting an on-site tax audit is being resolved (clause 1.13 of letter No. AS-4-2/12705@).

If facts indicating a violation of the law are identified during the KNI process, an act is drawn up in relation to the taxpayer no later than 10 working days from the end of the inspection in accordance with Art. 100 Tax Code of the Russian Federation. The taxpayer has the right to submit written objections within a month (clause 6 of Article 100) and participate in their consideration.

What results should the review of KNI materials lead to?

If the person being audited fails to prove that he is right, a decision is made against him to hold (or refuse to hold) the taxpayer accountable for committing a tax offense. The reasoned decision comes into force after 1 month from the date of delivery of the document to the taxpayer or the responsible person of the consolidated group (clauses 7, 9 of Article 101 of the Tax Code of the Russian Federation).

If, during the investigation, an administrative offense is discovered in the actions of individuals and officials, the perpetrators are held accountable in the manner established by paragraph 15 of Art. 101 of the Tax Code.

The Federal Tax Service has the right to ensure the execution of its decisions by imposing a ban on the alienation of property and suspending transactions on the payer’s bank accounts in accordance with the application of clause 10 of Art. 101

The taxpayer may appeal the decision in accordance with the provisions of Chapter. 19 Tax Code.

As we can see, a desk tax audit should be carried out without prior notice to the taxpayer and on the basis of the documents submitted by him. If facts are identified that allow a person to be suspected of tax evasion, an on-site tax audit may be carried out against him. The taxpayer must independently find out how a desk tax audit is carried out in order to avoid negative consequences.

Desk tax audit is one of the most common types of audit carried out by the tax service. Moreover, it applies to absolutely all taxpayers. What are the features of this procedure? What does a taxpayer need to know?

What is a tax audit?

Everyone knows that running your own business is almost always accompanied by risks for the entrepreneur. The Tax Inspectorate often inspects organizations.

A tax audit is a specific form of control, which is carried out both on-site and in office conditions. It is carried out by officials of the Federal Tax Service in order to monitor compliance with Russian tax legislation. Not only taxpayers themselves can be audited, but also tax agents and persons paying various fees.

Desk audit: definition of the term

A desk tax audit is a form of audit by the Federal Tax Service. During this process, declarations and financial statements submitted by both individual entrepreneurs and organizations are checked. A distinctive feature of desk audits is that they do not require a direct visit from the tax inspectorate.

A desk tax audit is carried out by an inspector. The list of verified documentation includes previously filed tax returns, settlement transactions for advance payments, various certificates and statements. Thus, all documentation related to the calculation and payment of taxes is analyzed. The desk tax audit report is prepared in paper or electronic form. Organizations with more than 100 employees have been reporting electronically since 2008.

Goal, objectives

A desk tax audit is carried out for the purpose of:

• Monitoring compliance with the Tax Code of the Russian Federation.
• Identification of the amount of unpaid or partially repaid tax fees for current violations.
• Collection of unpaid or partially repaid debts to the tax authorities.
• Bringing the violator to tax or administrative liability.
• Preparation of information to ensure rational selection of taxpayers for on-site audits.
• Checking the legal use of benefits and deductions.

To achieve these goals, the tax inspectorate has been assigned a number of tasks:

• Checking the correctness of the financial statements.
• Calculation of tax indicators that are transferred to the state treasury.
• Monitoring the timely provision of calculations to the tax inspectorate.
• Identification of distorted information in reporting documents.
• Checking the consistency of values ​​in accounting and tax reports.
• Identification of facts of violations of tax discipline.

The legislative framework

A desk tax audit is a form of audit by the Federal Tax Service, conducted on the basis of the current Tax Code of the Russian Federation. Information on the procedure and rules for its implementation is contained in Articles 31, 87 and 88 of the tax legislation.

Document requirements

Based on the documentation received from the organization, a desk tax audit is carried out. Documents may be additionally requested by tax inspectors. The volume of the document package is usually quite substantial. Therefore, questions often arise related to the need to certify all documentation, and not individual copies.

The certified copy must fully convey all the information reflected in the original document. Tax legislation does not provide for rules for submitting certified copies to the Federal Tax Service. Therefore, both individual sheets and multi-page folders can be certified.

There are some requirements for document binding:

• The text must be easy to read.
• When examining a folder, there should be no possibility of its mechanical destruction.
• It must be possible to freely copy each sheet.
• All sheets must be numbered, and when certified, their total number must be indicated.

Stitches are provided to the tax office along with a covering letter.

Deadlines for desk tax audits

Article 88 of the Tax Legislation establishes general rules for conducting desk audits. According to this article, verification of documents provided by the taxpayer must be carried out by inspectors within 90 days from the date of filing the declaration and the latest reports, confirming their correctness and legitimacy. Sometimes situations arise when the 90-day period begins to count from the date the tax authority receives the documentation or from the moment the decision is made to conduct an audit. However, such actions of the tax inspectorate are considered unlawful and can be challenged in arbitration court. If inspectors have identified violations of tax laws, they go to court. A 6-month period is allocated for filing a claim. If this period is missed, penalties cannot be applied to the violator.

Risk criteria

If the activities of an individual entrepreneur or individual have revealed violations of tax legislation based on the results of a desk audit, the tax inspectorate has the right to charge fines, penalties, and surcharges. Fines may be assessed for the following actions:

• Tax evasion in the amount of 20% of unpaid funds.
• Refusal to submit a tax return and accounting documents.
• Other administrative offenses (the amount of penalties is 500 rubles).

If an entrepreneur or the management of an enterprise hid significant sums of money from the tax authorities, they face criminal liability.

Order of conduct

Formally, the Tax Code does not distinguish separate stages of desk audits. However, based on articles 88-101, the entire process can be logically divided into 4 stages.

1. Reception of documentation from the taxpayer.
2. Organizing and conducting desk audits.
3. Presentation of results.
4. Analysis of the results obtained, making a final decision.

At the first stage, the tax office checks the availability of all necessary documentation that must be attached to the declaration or calculations in accordance with the law. When the fact of reporting is confirmed, the verification procedure itself starts.

If benefits were declared in the tax return, the Federal Tax Service will request documents from the payer confirming the legality of their application. This is followed by a desk tax audit on VAT; the inspection has the right to request documents confirming the right to apply this benefit. If the declaration contains a number of errors, or the data in it contradicts each other or diverges from the information received by the tax office, the Federal Tax Service informs the entrepreneur or organization about this and asks to make the appropriate changes. The taxpayer is obliged to submit documents at the request of the Federal Tax Service within 5 days.

After this stage, the verification results are compiled. If violations of the law have been identified, a corresponding act is drawn up. If no violations were found, the inspector puts a note in the tax return about conducting a desk audit.

Desk and field tax audits: differences

There are two types of tax audits – desk and on-site. Unlike desk audits, on-site audits are carried out on the basis of Article 89 of the Tax Code. What are their main differences?

Desk inspections are carried out on the basis of Article 88 of the Tax Code of the Russian Federation, as mentioned above. They are dealt with by the department of desk audits of the Federal Tax Service. They are carried out on the basis of each submitted reporting document or declaration. At the same time, the taxpayer himself is not informed about this procedure, and special permission from the head of the inspection is not required. The procedure takes 3 months; within 5 days, at the request of the tax office, changes can be made to the declaration. An inspection report is drawn up only if violations are detected.

On-site audits are carried out selectively during different reporting periods and for different types of taxes. The location of the procedure is either on the territory of the taxpayer, or, at his request, at the Federal Tax Service branch. To start the procedure, permission from the head of the tax office is required. The taxpayer himself must be notified of the audit. The inspection period can be from 2 to 6 months, and the frequency is no more than 2 times a year. On the day the procedure is completed, the taxpayer is issued a certificate of the activities carried out, a report is drawn up and a decision is made, regardless of whether violations were identified or not.

results

If errors and inaccuracies are discovered in the declaration, the service inspector is obliged to inform the taxpayer about this within a three-day period. The inspector will also require some changes to be made to the documents. The period for making changes is no more than 5 working days. This applies to situations where errors in the declaration caused underpayment of taxes.

If a fact of underpayment is revealed, the inspector makes a decision within a 10-day period to hold the organization or entrepreneur accountable. Additionally, the tax inspectorate is given 10 days to send notifications about the payment of fines, penalties, and changes to documents.

There are some discrepancies in tax legislation regarding the issues of drafting the act. The Supreme Court of the Russian Federation takes the position that this is not directly necessary. Arbitration courts believe that the decision of a desk tax audit must be documented, otherwise the rights of taxpayers are violated. Therefore, there is no need to rush into paying fines if the act has not been drawn up.

In order to successfully pass a desk tax audit, it is necessary to strictly adhere to the deadlines for submitting reporting documents and declarations and respond to requests from the Federal Tax Service in a timely manner. When conducting audits, a mathematical model of the taxpayer is compiled, which takes into account the scope of the enterprise’s activities, turnover, and financial transactions. Often a so-called portrait is drawn up, which reflects information about the nature and amount of taxes paid, compliance with deadlines, and whether VAT was reimbursed. They also check legal formalities - whether all the necessary documentation is available, which banks interact with the organization, whether it carries out non-core activities. The Federal Tax Service has long developed a system for identifying shell companies based on a number of criteria. It is almost impossible to find out about desk audits in advance.

Desk tax audit is one of the integral parts of doing business. Taxpayers are always under the control of the Federal Tax Service. Inspections can always have negative consequences, so the organization’s activities must strictly comply with Russian legislation.