Getting ready for the field tax audit. Passing an on-site tax audit Conduct on-site tax audits

Policy regarding the processing of personal data

1. Terms and accepted abbreviations

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

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

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

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

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

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

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

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

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

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

11. User - Internet user.

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

2. General provisions

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

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

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

3. Principles of personal data processing

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

2. legality and fair basis;

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

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

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

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

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

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

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

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

4. Processing of personal data

1. Obtaining PD.

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

2. Individuals who are Users of the Site;

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

6. Processing of personal data is carried out:

1. - using automation tools;

2. - without the use of automation tools.

7. Storage of PD.

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

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

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

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

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

8. Destruction of PD.

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

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

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

9. Transfer of PD.

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

2. List of persons to whom PD is transferred.

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

5. Protection of personal data

1. In accordance with the requirements of regulatory documents, the Operator has created a personal data protection system (PDPS), consisting of subsystems of legal, organizational and technical protection.

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

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

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

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

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

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

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

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

5. Establishment of individual passwords for employees to access the information system in accordance with their production duties.

6. The use of information security tools that have passed the conformity assessment procedure in the prescribed manner.

7. Certified anti-virus software with regularly updated databases.

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

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

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

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

12. Implementation of internal control and audit.

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

1. Basic rights of the subject of PD.

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

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

2. legal grounds and purposes of PD processing;

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

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

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

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

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

8. contacting the Operator and sending him requests;

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

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

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

12. Obligations of the Operator.

The operator is obliged:

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

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

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

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

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

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

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

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

2. Automatically collected information.

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

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

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

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

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

8. Final provisions

1. This Policy is a local regulation of the Operator.

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

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

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

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

3. by decision of the Operator;

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

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

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

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

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

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

The tax inspectorate, which is responsible for the timely receipt of various taxes and fees (payments) to the budgets of all levels of our state, has broad rights that they are vested in the implementation of various activities. Tax audits of individual entrepreneurs and legal entities, which are carried out by the Federal Tax Service, are strictly regulated by the current legislation.

Types of checks

According to the legislation, there are the following types of existing inspections of the IFTS.

Cameral.
Visiting.

In turn, such events are planned and unscheduled.

Despite the specific goals that are assigned to these checks, they have some significant differences from each other. These differences consist in the fact that in the first case, control by the IFTS is carried out at its location, without visiting the business entity.

In the second case, control by the tax authorities is carried out with a visit to the business entity at its location.

It is important to know that the schedule of scheduled inspections of business entities, including individual entrepreneurs, can be found on a special website - the Federal Register of inspections of business entities.
To do this, you must enter data from the USRIP IP or other legal entity, and obtain comprehensive information in which quarter the tax office will visit the enterprise or individual entrepreneur.

Despite some variations, such control activities are carried out primarily for one purpose, the ability to monitor the entrepreneurial activities of any person who is engaged in business, and to prevent the evasion of mandatory amounts of money in the form of fees and taxes.

These activities are characterized by the fact that it is carried out directly in the body that serves the entrepreneur or the subject of commercial activity. Such a tax audit can cover all individual entrepreneurs as well as other business entities.

The legal basis is written documents (income declarations, primary accounting records), which confirm the payment of financial payments, and the base from which they were accrued and subsequently paid.

That is, a desk audit will be carried out by special employees of the inspection, which are served by an individual entrepreneur or a legal entity, directly in the inspection room.

In most cases, desk audits are carried out as soon as the income tax return is filed. The time period cannot exceed 2 months, but it can be extended by a higher authority up to 3 or 4 months.

When carrying out such events, an official may require the following documents from an individual entrepreneur or legal entity:

bank accounts (their numbers) through which taxes are paid;
primary accounting documents (for example, waybills);
various contracts that confirm the receipt of goods, rent.

These documents must confirm the specific amounts from which the accountant makes calculations, which includes the specific amount of taxes that must be paid, as well as from which transactions they were calculated.

If the inspector needs to request written confirmation of the tax base, he has the right to request supporting documents from the business entity.

Such a requirement is drawn up in a special letter, which should contain a clear list of documents that the business entity must provide. This includes the accounts used by the business entity.

It is important to know that the tax inspector cannot, and does not have the right, to verbally demand documentation that was not specified in the written request.

An on-site tax audit is carried out directly in the premises where the business entity conducts its work, or where various documents about such activities are stored. The inspectorate has the right to carry out such actions even in the territory that it does not serve, but it has information that the entity that pays taxes is operating on it.

These actions are of two types:

planned;
unscheduled.

The first type provides for an action in which an individual entrepreneur or legal entity receives information in advance about when such control will be carried out. Information can be found on a special state electronic register of inspections, or after a special notification.

In a notification informing about such an audit, the tax authority has the right (is obliged) to indicate the list of documents that will be verified. If, in the opinion of the supervisory authority, they are not enough, he may request additional ones, but arrange all this in writing.

Documents that can be checked:

primary accounting papers;
accounts to which funds are received and debited;
cash books;
various payroll records;
annual and other accounting reports;
other financial documents that are the basis for the calculation and payment of mandatory payments.

Unscheduled tax controls are a special type of control that the Federal Tax Service resorts to in order to exercise operational control over the activities of enterprises and individual entrepreneurs. Such a specific tax audit sometimes carries a factor of surprise, which is aimed at revealing the fact of tax evasion.

According to the current tax code, unscheduled actions do not provide for notification of the auditees, and occur suddenly. With this type of inspection, tax inspectors have the right to demand from entrepreneurs any documents that characterize their business activities, as well as the movement of inventory.

Additional documents that may be required:

all accounting documents, even if they are located in different places;
business contracts;
documents that confirm the movement of inventory items;
accounts in banks and other financial institutions, as well as statements on the movement of funds on them;
cash books;
accounting reports.

The term for conducting an on-site audit cannot exceed two months, but a higher tax authority may extend it up to 4 months, but no more.

It is important to know that any tax authority may request a list of documents that it wants to see through a special letter in which it will be indicated. If the list of documentation is not specified, then the entrepreneur has every right to refuse to provide documents. In extreme cases, he can provide those that, in his opinion and understanding, are indicated in the letter.

Earlier it was said that an on-site inspection can be scheduled and unscheduled. According to the methods of conducting, they do not differ from each other, but planned control can only be carried out according to an approved plan, which is consistent with the prosecution authorities. And unscheduled, it is carried out suddenly, without any warning of the individual entrepreneur or legal entity.

It is important to know that scheduled activities, the inspection has the right to carry out at least 3 years, and unscheduled without any restrictions.

The order in which they will be carried out will be as follows.

The head of the body issues an order indicating the duration of the event, personal data and titles of the employees who will conduct them, as well as a list of documents that must be provided by the entrepreneur. It also indicates the address at which such actions will be performed.
This instruction is provided to the entrepreneur, a copy of it is given to him, and if he refuses to receive it, the tax inspector has the right to make an appropriate note. After this, the activities begin.
The entrepreneur has the right to provide only the documentation that is mentioned in the prescription. If desired, he can provide the documentation that is not mentioned in the tax document.
At the time of control, if any violations are detected, a special act is drawn up, in which all participants and an authorized person of an individual entrepreneur or LLC of the subject must put their signatures.
If the body that conducts the audit requires accounts, then they provide contracts for their opening, as well as papers on which you can track the movement of funds on them (receipts and debits).

Field events include checking not only bank accounts, various documents, but also an inspection of the building and other premises where commercial activities take place. In buildings and other premises, inspectors of the Federal Tax Service can look for unaccounted equipment, inventory items.

It is important to know that in any tax audit, all parties have their rights and obligations, and can use them equally.

Functions of the IFTS and the concept of a tax audit

The IFTS, like any state body, is endowed with certain rights and obligations in relation to any business entities, which include individual entrepreneurs, as well as various law firms. His duties, as mentioned above, include control over the correct and timely calculation and transfer of all stipulated payments to the treasury.

Control over the accrual, and payment of all mandatory payments, is the main responsibility of the IFTS. It can be done in two ways:

control by checking the receipts of mandatory payments to the treasury;
control through various tax audits.

In the first case, the IFTS carries out activities in which the bodies of this service carry out various established actions to control the bodies responsible for accepting special payments for which individual entrepreneurs and other business entities transfer funds in the form of mandatory payments so that the funds do not go past treasury.

In the second case, the IFTS carries out activities in which the inspection bodies carry out various documentary controls of individual entrepreneurs and other legal entities in order to monitor the correctness of the accrual and subsequent payment of mandatory amounts of money to the state treasury. It must be emphasized right away that such a tax audit of an individual entrepreneur is no different from a similar one for other business entities that receive income and conduct business activities on the territory of our state.

This method of control is characterized by the fact that these measures can cover all areas of economic activity of an individual entrepreneur or other enterprise, starting with a bank account and ending with a documentary audit of goods and other material assets that constitute the object of taxation.

Summing up, we can say that such events are the activities of the IFTS aimed at monitoring documents and other material assets of individual entrepreneurs and other business entities. They are aimed at tracking the correctness of accrued payments by all business entities, as well as identifying inconsistencies (violations), which lead to incomplete accrual and subsequent payment of mandatory budget payments. Therefore, the tax audit of IP is mandatory.

This activity of the IFTS is regulated by the Tax Code, Federal laws, letters and resolutions of the Government of the Russian Federation, and the State Fiscal Service, therefore, when representatives of inspection bodies appear, business entities, and especially individual entrepreneurs, who are subject to control, should know their rights and obligations, as well as rights and obligations IFTS.

Individual entrepreneurs are the most vulnerable link, because, in most cases, they try to resolve issues with the inspection on their own. Some experts recommend that individual entrepreneurs seek the help of professional lawyers who can act as a responsible person who will accompany any event held by the Federal Tax Service.

Despite the fact that sudden inspections are not frequent, there is a list of entrepreneurs who are at risk:

entrepreneurs who often open new accounts to conduct their business;
enterprises that often change their legal address, and accordingly the tax authority;
those legal entities and individual entrepreneurs who paid less taxes at the end of 2015 and the beginning of 2019, but the pace of economic activity remained at the same level;
those business entities that had serious violations during inspections that were previously at the enterprise.

Some inspection bodies may have other grounds that will serve as a reason for additional control.

It is important to know that the tax code does not provide grounds for classifying a particular business entity as a risk group. Such a decision may be made directly by the head of the tax authority.

The inspections carried out by the inspectorate are aimed at strengthening control over individual entrepreneurs and other business entities that are payers of various taxes and fees to the state and regional budgets. The procedure for their implementation, and the terms are clearly regulated by the current legislation.

No related entries found.

One of the main sources of headache for any entrepreneur is the tax office. Even if everything is in order with reporting at your enterprise, all rules and regulations are observed, and there are no violations, a tax audit can still cause trouble and spoil your mood.

Especially for entrepreneurs IQReview I tried to give detailed answers to questions related to this procedure. What is an on-site tax audit and a cameral tax audit, how do they differ, and what other types of control are there - read below.

What is a tax audit and why is it carried out?

Revision from the side tax office- a form of control carried out by authorized bodies (in this case, tax inspectors). It is carried out in relation to all persons who carry out activities that fall under the legislation on taxes and fees. This applies to taxpayers, payers of fees and tax agents.

To put it simply, everyone who pays taxes can be checked: both individuals and companies. The purpose of this control is"purity" check and payment terms and sizing fees.

The process itself is a comparison of the data that was submitted in the declaration with the actual data thatidentified by employeestax office.

Let's reinforce the general information:

The right of tax authorities to conduct audits is specified in clause 2, article 31 of the Tax Code of the Russian Federation (hereinafter referred to as the Tax Code of the Russian Federation).

Article 82 of the Tax Code of the Russian Federation defines the concept of "tax audit", and also reveals the tasks and rights of regulatory authorities.

What is the result?

R results of tax auditsdocumentedby the official who carried out the procedure (according to Article 100 of the Tax Code of the Russian Federation).

Within 2 calendar months after drawing up a certificate of the fact of verification, a special document must be drawn up -act of tax audit. It must be signed by the inspector (verifier) and the representative of the organization being checked.

Mandatoryact of tax audit must contain:

A complete list of detected offenses with links to the relevant articles of the Tax Code of the Russian Federation.

Proposals of the supervisory authority to eliminate offenses.

If there are no offenses,act of tax auditmust have an appropriate record confirming this.

The prepared document is transferred to the head of the audited organization. The fact of its receipt is also documented - a receipt.

If act of tax audit contains items with which the head of the organization does not agree, he has the right not to sign it. In this case, he is obliged to draw up and submit a written application to the tax office within 14 days from the date of receipt of the document. It should explain the reasons and reasons for the refusal. If there is documentary evidence in favor of the reasons for the refusal, they must be attached to the application.Further, in the next 14 days from the date of application, it will be reviewed.

If act of tax audit is simply not accepted by a representative of a verified organization - this is also documented.

Types by method

P on the method of conducting "visits" of regulatory authorities can be divided into:

Solid. In this case, all documents of the enterprise are inspected without restrictions. Suchtax audit planrelevant for small businesses (where this can be done quickly), as well as for cases where you need to restore all information about the activity.

Selective. In this case, a certain part of the documents is inspected.

Kinds at the venue

P On the site of the inspection work is divided into 2 types:

V field tax audit.

TO amal tax audit.

H Let's take a closer look at what isfield tax audit and what is cameral tax audit.

cameral

A desk tax audit is carried out without an inspector visiting the enterprise. A detailed analysis of the declarations and documents submitted by the company, fixing the activities of taxpayers, is carried out.

It takes a desk tax audit up to 3 months from the date of submission of the required documentation. The list of documents is:

Tax return.

Balance sheet.

Income-Expense Statement.

Cash flow report.

Report on the intended use of money.

Statement of changes in equity.

Desk tax audit reveals the following problems:

Errors in filling out documentation.

Errors in calculations, amounts of payments, use of benefits, tax rates.

Now a desk tax audit is the main way to control taxpayers. This type of inspection covers all without exception (100%) taxpayers. For comparison: an on-site tax audit is usually applied to 20-25% of subjects.

Desk tax audit is based on reporting. It must contain the following data:

If questions arise, a representative of the audited organization may be summoned for questioning. They may also be required to provide additional documentation or certain items. Desk tax audit is carried out in a planned manner.

If no violations were found during the audit, the procedure ends.

If any violations were found, then:

An act is drawn up within 10 working days.

Within the next 5 working days from the moment of drawing up the act is transferred to the representative of the organization.

Within 1 calendar month after receiving the act, the organization has the right to challenge the conclusion, provide its data.

Within 10 working days after the expiration of 1 month, the head of the fiscal authority reviews the case and makes a decision (on holding or not holding the organization liable).

visiting

An on-site tax audit is carried out at the location of the organization (that is, directly in the office or other premises occupied by the company). During the inspection process, not only documents can be analyzed - inspectors can request access to the premises used for the company's activities.

Documents for each room can also be checked, which must be submitted separately within 5 days from the date of the request. Moreover, such documentation can be withdrawn - for up to 5 days.

Tax inspection

An on-site tax audit is carried out by employees of the fiscal service. In addition to the inspection can be connected:

Translators (if any documents are drawn up in a foreign language).

Experts (for conducting various examinations - depending on the type of activity of the enterprise).

Specialists in other industries (surveyors, and so on).

An on-site tax audit is carried out for the same purposes as a desk audit: to identify errors in the calculations and payment of taxes. If the results of tax audits reveal any violations, the terms and requirements for their implementation are indicated. If the offenses are serious and fall under the articles of various codes, a decision is made to punish the responsible persons. Also, in special cases, the activities of the enterprise as a whole may be limited.

The field tax audit lasts up to 2 months. The countdown starts from the day the inspectors arrive at the enterprise. In some cases, the duration of the inspection may be extended up to 4 months, and in exceptional situations, higher management may extend it up to 6 months.

Representatives of the fiscal authorities can check the documentation for the previous 3 calendar years. There is also a limitation on the number of audits - an on-site tax audit is carried out no more than 1 time per period. An exception (re-inspection) is possible in the following situations:

When reorganizing or liquidating a legal entity.

With the control of higher management over the body that carried out the inspection.

If the organization provides updated data, in which the amount of tax is indicated less than previously stated.

An on-site tax audit can be carried out only at the direction of the management of the fiscal service (whereas an in-house tax audit is carried out without instructions “from above”). Only legal entities and individual entrepreneurs can be checked.

In the process of such an audit, the management or employees of the audited organization may be involved in the following procedures:

Inventory - is carried out to determine the reliability of the data specified in the documentation.

Interrogation - is carried out to clarify or clarify various information that may be useful to authorized persons.

Calling an individual (client, former employee) as a witness - to testify.

Inspection of any premises used by the audited organization - to identify equipment, goods, materials that do not pass through the documentation.

Seizure of documents or any other items (equipment, technique) - for analysis, examination or as material evidence.

Expertise.

Oncoming

One of the types of procedures listed above are cross-checks. This method involves reconciliation of two (or more) samples of the same document. These can be invoices or invoices. Such papers can be taken for analysis both in the enterprise itself, which is being inspected, and in other organizations.

If the document is presented in only one copy, this is one of the signs of hiding the real income of the enterprise.

Simplified comparative table of features of field and cameral inspections

	cameral	visiting
Who checks	Employees of local fiscal authorities	Employees of fiscal authorities at any level
What is checked	Documentation for the reporting period only	Documentation for up to 3 years
Reason for checking	Not required	Not required
Regularity	Each period, as declarations are submitted	selectively
Where is checked	At the location of the supervisory service	Location of the audited organization
Who is being checked	All taxpayers (both individuals and legal entities)	Only legal entity
What is being done	Analysis of the provided documentation	All actions permitted by the Tax Code of the Russian Federation

Types by scope of work

Depending on the scope of work, all checks are divided into 3 types:

Complex. Conducted in case of suspicion to the taxpayer. Can cover all kinds of documents. It can be carried out no more than 1 time in 3 years.

Thematic. It is carried out both as planned and in case of suspicion of the taxpayer. May cover specific areas of activity. It can be carried out both separately and included intax audit plan complex volume.

target. Covers individual operations (for example,counterparty verification, export or import operations, investment of assets, and so on).

Types by organization

According to the methods of organization, the actions of supervisory authorities can be divided into 2 types:

The Federal Tax Service

plans s. They are carried out according to the schedule drawn up and approved by the higher management. The schedule is determined for each period separately. The audited taxpayer is notified of the inspection well in advance of the inspection.

Sudden (unscheduled). Type of field inspection. It is carried out without notifying the audited organization. This type of inspection requires a written order from the head of the territorial office.

Other forms of inspection

According to the current Tax Code of the Russian Federation, there are 2 more forms of inspection of taxpayers:

Control. It is carried out by a higher supervisory authority. In this case, the work of both the enterprise and employees of the fiscal authorities who inspected the company earlier can be checked. If violations are found on the part of authorized persons (inspectors, experts), they may be subject to penalties, up to administrative or criminal liability.

Repeated. In this case, a duplication of the audit that was carried out earlier is carried out. All the same documents and data that were examined during the previous procedure are checked. If discrepancies are found, this will indicate either an offense on the part of the organization, or errors or violations on the part of the inspectors.

The most common violations that are detected during inspection

Most often, fiscal authorities identify the following types of violations (permitted by accident or intentionally):

Understatement of revenue.

Overestimation of expenses.

Incomplete reflection of the number of goods sold (or services rendered) - in order to reduce the amount of VAT taxes.

Errors and violations in the preparation of documentation, which affects the performance of the enterprise.

Moratorium for small businesses for 2017-2019

As a stimulus, the Russian government introduced a moratorium on inspections.

According to Federal Law No. 246 of July 13, 2015, for 2017-2019, inclusive, scheduled inspections are not carried out in relation to legal entities and individual entrepreneurs related to small businesses.

There are also exceptions for areas of activity (that is, for such companies, all checks are fully preserved):

healthcare;

education;

heat supply;

energy, energy saving, energy efficiency increase.

The moratorium will also not affect companies that:

On the basis of previous (during the last 3 years) inspections, the license was revoked or its validity was temporarily suspended.

They committed gross violations of the law, and in respect of which administrative punishment came into force.

About tax audits and the choice of companies for their implementation (video)