Tax control. Tax officials need a good reason to start an on-site audit

An on-site audit is a nightmare for any accountant. And it's not even about whether the organization violates tax laws or not, it's just that the level of stress during the audit increases several times. Accountants and directors, being unprepared to meet with inspectors, make irreparable mistakes.

Who is checked first

Quite often, the director learns that the company is in the federal information resource of the tax authorities "Risks" from the counterparty, who himself carefully checks the partner or learned about it from his tax audit report, or received a request to provide documents. The Risks database includes companies that, in the opinion of the tax authorities, may not pay taxes. Only a tax inspector can find out if your company is in this database. The base is closed for public access. Order of the Federal Tax Service of Russia dated June 24, 2011 No. MMV-8-2 / 42dsp @.

The risk of getting into this database is higher if your turnover is more than 100 million rubles, one of your partners has not paid taxes and he is being checked, the company is registered at a mass address.

In general, tax authorities use many different databases during field audits. For example, "Odnodnevki", "Mass leader", "Average number" and so on. Letter of the Federal Tax Service of Russia dated July 25, 2013 No. AS-4-2 / ​​13622.

What will radically change in field tax audits
since 2017

Since 2017, new rules for conducting field tax audits have been in force. The main change relates to the payment of insurance premiums. Now they will check the payment of contributions
not funds, but directly the tax authorities.

The minimum plan for additional charges during an on-site inspection
in 2017

For each field tax audit, the tax authorities have an unspoken minimum plan for additional charges. This is the total amount, which includes both additional charges and fines and penalties.
The tax authorities increase the plan for the amount of additional charges every year, and 2017 is no exception.

What documents can tax authorities require at an on-site audit?

Tax inspectors try to get as many documents as possible. There is no clear list of documents that they may require. On the one hand, this happens because the tax authorities are not familiar with the various specifics of businesses. There is a large list of types and types of documents, and the inspector asks for absolutely everything. On the other hand, inspectors often ask for documents without knowing what they need. From the category: give everything
we'll see there.

In most cases, the requirement for 2-3 pages with a list of documents that the company must prepare for the inspector is unlawful. The amount of documents requested depends on
on the type of verification.

As part of a desk audit, the inspector has the right to demand documents if:

• in the VAT return, the organization declared the tax to be reimbursed from the budget
  (clause 8, article 88 of the Tax Code of the Russian Federation);
• the company filed a “clarification” for a reduction in tax or an increase in loss two years after the deadline for submitting the initial declaration (clause 8.3 of article 88 of the Tax Code of the Russian Federation);
• tax authorities found inconsistencies or contradictions in the VAT return
  (clause 8.1 of article 88 of the Tax Code of the Russian Federation);
• the company took advantage of the tax benefit (clause 6, article 88 of the Tax Code of the Russian Federation).

What documents the inspector should not require from the organization

The inspector cannot request documents that he can receive from other government agencies. For example, certificates of the absence of debts on insurance premiums, cadastral passports of real estate objects, certificates of their cadastral value, extracts from the Unified State Register of Legal Entities, EGRIP, EGR and other state registers.

In total, 153 types of documents fell under the ban. Their complete list was approved by the order of the Government of the Russian Federation dated April 19, 2016 No. 724-r.

What are taxpayers looking for?

It would be more correct to say - EVERYTHING. If earlier inspectors focused their attention on costs. We were looking for unreasonable expenses in order to charge additional VAT and profit. Now they will also look for undeclared proceeds.

Moreover, in both cases, keep in mind that even the denunciation of a dismissed employee is suitable for tax evidence. Even in the case when the employee did not work during the period under review, this denunciation is accepted in court. The courts are on the side of the tax authorities. Tax officials use the testimony of employees very actively. They find a dissatisfied person (and there are many of them everywhere) and conduct an interrogation in the right direction. Often employees do not even understand that their words (innocent) then form the basis of the accusation of the company's management.

Judicial practice shows that the courts take the side of tax inspectors.

Pause check

In order to collect more evidence of violations, inspectors have the right to suspend the inspection or extend its period in accordance with paragraph 6 of Art. 89 of the Tax Code of the Russian Federation.

Both cameral and field tax audits can be suspended.

Typically, a tax audit is delayed:

• to conduct a cross check;
• for seizing documents;
• for the examination.

Extension of verification

There are many reasons for extending the review. The list of reasons is open.

A standard on-site inspection lasts two months. If necessary, this period can be extended up to four months. And in exceptional cases - up to six in accordance with clause 6
Art. 89 of the Tax Code of the Russian Federation.

Why they can extend the tax audit:

• the taxpayer is the largest;
• inspectors received from law enforcement, regulatory authorities or other sources information about the commission of a tax offense that requires additional verification;
• a fire, flood, flood and other force majeure circumstances occurred on the territory of the audited organization;
• The company has several separate divisions. The extension term depends on the number of subdivisions;
• the organization did not submit the documents requested as part of the audit on time
  (Clause 3, Article 93 of the Tax Code of the Russian Federation);
• other circumstances.

The term for extending the audit depends on the duration of the audited period, the number of documents to be verified and analyzed, the number of taxes and fees for which the audit is carried out, the number of activities of the audited company and their specifics.

Publication date: 27.01.2017 04:54 (archived)

The legislator notes that if the above explanations are submitted on paper, such explanations will not be considered submitted.

As before, the preparation and sending of the document is given 5 days from the date of receipt of the request for clarification. Other documents may be attached to the explanation confirming the accuracy of the data entered in the tax reporting, but all of them must also be in electronic format.

Secondly, a new type of liability for committing tax offenses has appeared.

For non-submission (late submission) by a person to the tax authority of the explanations specified in paragraph 3 of the article in the event of failure to submit the revised tax return within the prescribed period from January 1, 2017, the liability provided for by paragraph 1 of Article 129.1 of the Code (paragraph 13 of Article 1 of Federal Law N 130- FZ).

Recall that paragraph 3 of Article 88 of the Code provides for three grounds for sending a request for explanations: if errors are found in the declaration (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 documents held by the tax authority and received by it in the course of tax control; in the case when a loss is declared in the declaration or when a "clarification" is submitted, in which the amount of tax payable to the budget is reduced.

Thus, liability arises for non-submission (late submission) of explanations, as well as in the case of submission of VAT explanations on paper, in the form of a fine of 5,000 rubles, and the same acts committed repeatedly during a calendar year, the fine will already be 20 000 rub.

In addition, paragraph 6 of Article 88 of the Code was amended to allow the tax authority, when conducting a desk tax audit, to require the taxpayer-organization or the taxpayer-individual entrepreneur to provide the necessary explanations about transactions (property) for which tax benefits have been applied within five days .

Especially for the Financial Director magazine, Natalya Bryleva, a tax specialist at the Turov & Partners law firm, described a step-by-step methodology for preparing for tax audits in 2017.

What the tax authorities will look for during the 2017 tax audit. A checklist that will help you prepare for business audits.

The priority areas of the tax policy of the Russian Federation for 2016 and the planned period of 2017 and 2018 are to prevent an increase in the tax burden and a simultaneous increase in tax revenues to the budget. In this regard, tax audits will not only become less frequent - they will be comprehensive and meticulous. Moreover, inspectors have even more tools for collecting grounds for conducting tax audits. So, what will the tax authorities look for in 2017 during tax audits of businesses.

Are all enterprises registered and registered in funds

The first thing that is checked during a tax audit is whether all enterprises are registered. If seals, forms, forms of non-existent companies are used, this will be qualified under Article 171 of the Criminal Code of the Russian Federation as “Illegal business”, the maximum punishment is 5 years in prison. From January 1, 2017, the functions of control over the correct calculation and timely payment of insurance premiums to the Pension Fund of the Russian Federation, the FSS and the FFOMS are transferred to the tax authorities. Now such control will be carried out according to the general rules for conducting tax audits and will be regulated by the Tax Code of the Russian Federation. But the periods that have expired before 2017 will be checked according to the old rules by the authorities of the PFR, the FSS of the Russian Federation. As part of field audits, the tax authorities will check both the payment of taxes and insurance premiums. It is expected that the collection of insurance premiums will increase due to the transfer of such powers to the FTS, since the tax authorities have long developed a methodology for collecting tax arrears, including through intimidation (see how to prepare for a tax audit).

Have you or your employees created "leftist" firms in the last ten years?

During a tax audit in 2017, there are risks of applying Article 173.1 “Illegal formation (creation, reorganization) of a legal entity” and 173.2 “Illegal use of documents for the formation (creation, reorganization) of a legal entity” of the Criminal Code of the Russian Federation. The maximum punishment under 173.1 is up to 5 years in prison.

During tax audits, inspectors will look for signs of cashing out through shell companies

Cashing out funds, in addition to accusations of non-payment of taxes under Articles 198, 199, falls under Article 3 of Law 115-FZ. This is fraught with scrutiny for involvement in extremism and financing of terrorism. And here, articles 174 and 174.1 of the Criminal Code of the Russian Federation “Money Laundering ... obtained by criminal means” will probably be applied, the maximum punishment is up to 7 years in prison. And here the ASC VAT-2 system, which has already worked for a year, will help the tax authorities.

Please note that companies that are required to submit a VAT return in electronic form, during a desk audit, will be able to submit explanations to the tax authorities only in electronic form (clause 3 of article 88 of the Tax Code of the Russian Federation). If explanations are submitted on paper, they will not be considered submitted. Another mechanism for the tax authorities to take advantage of the inattention of businessmen and failures in computer technology in order to collect a fine for unlawful failure to report information to the tax authority in the absence of signs of a tax offense under Art. 126 of the Tax Code of the Russian Federation. A fine of 5 thousand rubles. levied in case of non-submission (late submission) of explanations to the tax authority, when the revised tax return was not submitted on time (clause 1, article 129.1 of the Tax Code of the Russian Federation).

In addition, now, if the taxpayer has not connected to the electronic document management, banks are allowed to suspend the organization's operations on its bank accounts and transfers of its electronic money.

Are there facts of artificial overpricing of purchase prices (overestimation of costs) of products (raw materials, materials)

It is difficult to detect an artificial increase in purchase prices during the 2017 tax audit, but if the tax authorities succeed, the company faces at least liability under the Tax Code. The rest will depend on the amount of unpaid taxes. An increased tax sanction for non-payment of taxes as a result of the application of non-market prices between related parties begins to operate during audits of controlled transactions only for tax periods starting from 2017 (more about related parties in tax legal relations).

Are all your wages, the wages of your employees, other income of you and your employees legal, and taxes and insurance premiums are fully paid from them?

Difficult to prove violation. Since when resolving cases on the payment of envelope salaries to employees in court, arbitrators take into account only specific amounts of “gray” salaries, from which additional contributions can be charged. If an employee says that the employer once paid him about 3,000 rubles. cash, such testimony will not be accepted in court. However, the tax authorities will try to hold the company accountable under article 199.1 of the Criminal Code "Failure to fulfill the duty of a tax agent" up to 6 years in prison and, of course, arrears, penalties, fines.

Illegal unlicensed programs

The favorite topic of operatives and investigators during tax audits both this year and in 2017. Article 146 of the Criminal Code - up to 6 years with a fine of half a million.

How to prepare for the tax audit 2017. Checklist

I advise businessmen to independently assess the risks of bringing their company to tax liability even before a tax audit.

The minimum checklist should include:

1. Check the presence of folders and documents in them using the following blocks:
   • banking documents;
   • cash documents;
   • contracts;
   • personnel documents;
   • documents of a general nature (constituent documents, rent, communal apartment, etc.);
   • documents for fixed assets and intangible assets;
   • Books and magazines.
2. Take all bank statements.
3. Take any bank statement for any day.
4. Take any transaction reflected in the bank statement.
5. Request all documents for this operation. Go through the entire chain of movement of documents and money related to this operation: contract, invoice, invoice, waybills, sales receipts and so on - see absolutely all primary documents in this chain.
6. If it was an operation to purchase office equipment, check the physical presence of office equipment, passports for it, waybills or sales receipts, bills, invoices, commissioning acts, accounting entries, depreciation, and so on.
7. Then check the reporting. I recommend checking the reporting to the state for the last three years.
8. Make sure that the reports are physically available, that they are linked together, and that documents confirming payments to the state.
9. Check other documents: move around the office from one workplace to another, take the first document on the table, ask: “what is this?”, “where should it be?”, and let the employee name it, put it in its place or throw it in wastebasket if not needed.
10. Write down all the shortcomings, so that later you can create a program to eliminate them. In addition, invite an experienced accountant (not an auditor, there are reasons for this) and let him check the reporting and maintaining registers.

Be sure to check that each enterprise (IP) you use in business meets the signs of conscientiousness and independence. Collect a basic package of documents to confirm the verification of the counterparty: request copies of constituent documents, passports of the company's top officials, seals and signature samples, etc.

We thank our reader E.A. Nikonov, chief accountant of LLC PKF "BiK" from Ufa, for the proposed topic of the article.

The tax inspectorate cannot physically check all taxpayers to one, so it is forced to carry out checks selectively. To select the “lucky ones”, a plan of field tax audits (GNP) is drawn up. It is prepared on the basis of a pre-audit analysis of the taxpayer's activities and is approved by the Federal Tax Service.

There is an opinion that tax authorities may come with so-called unscheduled inspections. This is not entirely true. Unscheduled audits are not provided for by the current mechanism for planning and preparing field tax audits. Letter of the Federal Tax Service of January 23, 2009 No. ШС-21-3/40. However, for various reasons, for example, if negative information about your company is received from legal or natural persons or from law enforcement agencies, the tax authorities may amend the audit plan and include your company in it.

The tax legislation does not establish the procedure for selecting taxpayers for field audits. Therefore, tax authorities develop it on their own. In 2007, the Federal Tax Service of Russia approved the Concept for the Planning System for Field Tax Audits (hereinafter referred to as the Concept) and the Public Criteria for Self-Assessment of Risks for Taxpayers in Order of the Federal Tax Service dated May 30, 2007 No. MM-3-06 / [email protected] . If the taxpayer falls into the risk zone, that is, meets the risk assessment criteria, it is highly likely that he will be included in the audit plan. Letter of the Federal Tax Service No. 06-1-04/505 dated July 31, 2007.

Both the Concept and the Public Risk Assessment Criteria are publicly available. However, risk assessment calculations carried out independently may not always coincide with the calculations of the tax authorities in sec. 4 Concepts. In addition, they are guided not only by the specified criteria. And, for example, they also use information received from law enforcement agencies or contained in citizens' appeals, take into account the results of desk audits.

How do you know if you are included in the audit plan or not?

On accounting Internet forums, this question is answered in different ways. Someone claims that soon the tax authorities will be required to acquaint taxpayers with the plan of inspections in advance. Someone assures that the inspection plan is in the public domain on the website of the Federal Tax Service. But these are false rumors.

Reader's opinion

“And I always find out from my inspector of the department of cameral inspections whether we are in the plan for visiting. And absolutely free of charge.

Valentina Sergeevna,
chief accountant, St. Petersburg

In reality, the tax authorities make up the GNP plan exclusively for personal use. It is impossible to know legally whether you are included in it or not: the plan is a confidential document. Even for the employees themselves, access to the information contained in the plan is limited and strictly regulated. And the obligation to inform you of the intention to conduct GNP with the tax authority is not Letters of the Federal Tax Service of November 18, 2010 No. AC-37-2 / 15853, of April 4, 2008 No. ShT-6-2 / [email protected]; Decree 2 of the AAC dated 09/06/2011 No. A28-2594 / 2011.

In fact, you will only find out that an on-site audit will be carried out in relation to you only after they call you and invite you to familiarize yourself with the decision to conduct a GNP or when the tax authorities call at your door and report that they have already come for an audit paragraph 1 of Art. 89 of the Tax Code of the Russian Federation; form of the decision to conduct an on-site inspection, approved. Order of the Federal Tax Service of December 25, 2006 No. SAE-3-06 / [email protected] .

As a rule, most accountants guess in advance about the intentions of the tax authorities. And GNP rarely comes as a complete surprise. Sometimes the tax authorities themselves announce their plans. For example, so that you start preparing documents in advance. Or your suppliers (customers) may tell you that they, among others, are asked for documents in relation to your transactions with them. pp. 2, 3, 5 st. 93.1 of the Tax Code of the Russian Federation; Letter of the Ministry of Finance of June 20, 2008 No. 03-02-07 / 1-225. This can be a signal, since at the stage of pre-audit analysis, the tax authorities examine all your connections for the presence of tax evasion schemes in them.

Tax audits are necessary to control the payment of mandatory tax amounts by entrepreneurs, to identify and eliminate violations. The tax service controls the correctness of calculations and the timeliness of payment.

The implementation of tax audits is simplified. Non-standard control methods are being introduced.

Changes in tax policy in 2020

In the tax policy plans for 2020, to increase tax revenues to the budget, not allowing an increase in the tax burden. There are more tools for obtaining arguments for the need for checks.

Significantly changed the administration, reporting on contributions. The rules for calculating certain taxes have also changed.

Administration of insurance claims

The tax authorities control the payment of insurance premiums to the FSS, PFR, FFOMS.

The calculation is provided monthly, no later than the 30th day of the current month (for the previous month). Payment is due the next month by the 15th.

From January 1, 2017, payers whose total income for 9 months did not exceed 90 million rubles will receive the right to use this system. If in a year it does not exceed 120, work in the simplified tax system will continue. The marginal residual value of funds under the conditions of transition to the simplified tax system should not exceed 150 million rubles.

Zero tax rate

It is used for main gas pipelines and gas production. This also includes the development of minerals, subsoil, helium production, capital construction projects. The complete list of objects is approved by the government of the Russian Federation.

In incentive pay

One-time incentive payments for sports projects are not taxed, namely, for prize-winning places in the Olympic, Deaflympics, Paralympic games to participants and their coaches (specialists involved in the preparation).

What do these changes mean for taxpayers?

Benefits for taxpayers:

1. Reduction of the term for filing objections based on the results of examinations and other events. Its length has been reduced to 10 working days from the end of the disputed event.
2. The eligibility of the inspectorate's request for additional information on tax benefits. In addition to supporting documents, the provision of explanations on the problems of property, transactions in the field of benefits can be initiated. This information must be provided within 5 days. All explanations on VAT are accepted only in electronic form. The paper version of declarations is unacceptable. Penalties are imposed for failure to provide an electronic version of the document.
3. More frequent verification of the reliability of information from the Unified State Register of Legal Entities. Moreover, all complaints and claims are considered (for example, from a competitor). Based on the received signals, additional checks are initiated, carried out within a month. Any suspicion of fictitiousness of the company or its legal address is suspicious. For example, several legal entities are registered at one address. For the period of verification of doubtful information, the tax control has the right to suspend the registration of the company. But in time it should last no more than a month. When confirming the presence of false information, the business reputation of the head and the entire company is damaged.

What will be checked more often in 2020

1. Registration, registration. The operation of a company without registration is qualified as “illegal business” (it threatens up to 5 years in prison).
2. Legality of income and full payment of taxes on it. Wages and other income of employees are taken into account. It turns out the presence of "gray" salaries, although these violations are difficult to prove. When assessing additional contributions, only specifically identified amounts are taken into account.
3. Creation of "leftist" firms. With the illegal creation of a legal entity and the use of documents for this purpose, there is a risk of imprisonment for up to 5 years, and for cashing out funds through shell companies - up to 7.
4. Artificial overestimation of the cost, purchase prices. In 2020, there is an increase in tax sanctions for the use of non-market prices.

Types of checks

Inspections are represented by desk and field inspections, scheduled and unscheduled.

cameral

It is carried out in the tax authority using the data of tax returns. It is legal to check the documentation if (Article 88 of the Tax Code of the Russian Federation):

• the declaration declares a tax for budget reimbursement;
• an application has been submitted by the organization for a reduction in tax, an increase in the amount of losses 2 years after the first declaration;
• found a number of inconsistencies or contradictions;
• claiming tax relief.

If violations are detected based on the results of a desk audit, an on-site inspection may be initiated.

visiting

To avoid stressful situations, it is necessary to always be ready for such meetings. Information can come from the counterparty, the tax inspector. The database is closed for public access.

Field inspections provide for a thorough study of financial statements with the possibility of subsequent sanctions (from a fine to arrest). It is impossible to know about the upcoming visit in advance. But for 2020, the tax authorities are required to carry out an on-site audit based on the results of a desk audit if there are shortcomings.

Stages of implementation:

1. Documentation analysis. It is held on the territory of the organization (enterprise) with a preliminary announcement and presentation of an official certificate. Procedures: requesting documentation, obtaining the necessary explanations, inspecting the territories, seizing the necessary financial documents. Duration check should not be more than 2 months. Up to 4 months, the extension is eligible in the following cases: the object belongs to the largest taxpayers, force majeure.
2. Summing up the results with a report. The report compiles the taxable base, analyzes the identified violations, and formulates recommendations for their correction. If necessary, additional taxes are assessed and sanctions are imposed.

What is the first thing the tax authorities want to find? If earlier the search priority was unreasonable expenses for additional accrual of profit and VAT, now the search for undeclared revenue has been added. Even complaints from employees dismissed from the organization are considered. The courts often take the side of the tax authorities.

Suspension and extension

An audit of taxpayers (field or office) may be suspended in the following cases:

• implementation of a counter check;
• collection of necessary documents;
• implementation of the examination.

An extension can be implemented for many reasons:

• if the taxpayer is one of the largest;
• according to available information from various sources about tax offenses;
• in case of force majeure emergencies (fire, flood, others);
• if the company has separate divisions;
• in case of failure to provide the requested documents on time;
• under other circumstances.

The duration of a standard on-site inspection is two months (can be increased to 4-6).

Scheduled and unscheduled tax audits

Scheduled inspections are generally carried out once every three years. The company is notified about them no later than three days in advance. But there are also unscheduled ones. They can be carried out by Rospotrebnadzor in places of public catering and sale of medicines.

The table shows situations, which may cause the initiation of unscheduled tax control in 2020.

Common measures of tax authorities to search for information and evidence are the following:

1. Questioning counterparties (employees under the contract), all possible witnesses.
2. Punishment of witnesses for failure to appear.
3. Visiting witnesses, in case of their failure to appear on call, at home with the preparation of a protocol and fixing on video.
4. Using the capabilities of the district inspector in the search for witnesses, interrogating him in order to acquire information.
5. Search for an informal approach, alternative sources, the use of photos, audio, video fixing facts that since May 2016 are eligible as evidence in court.
6. Search for information, evidence on the Internet, in the 2-NDFL database, at the request of banks, traffic police, PRF.
7. Seizure of physical evidence (hard drives, computers) in the presence of the police.
8. Using printouts of cell phone calls and social phone surveys.

Tips on the best options for the director's behavior in the event of an audit can be as follows:

In 2020, enterprises will be included in the tax audit plan in the following cases:

1. If the amount of violations is above 10 million rubles.
2. In the presence of gross violations or complete disregard for the requirements of tax reporting.
3. If the organization is included in the plan for 2020 based on the results of a desk audit.
4. At zero balance, initiating the liquidation process.
5. When entering the number of the largest taxpayers.
6. On behalf of law enforcement agencies.

Responsibility for results

The Inspectorate has the right to apply tax liability sanctions to entrepreneurs and legal entities. Some documents may be transferred to the police department for initiation of a criminal case. The degree of punishment depends on the identified violations and the conditions that aggravate or mitigate them.

Removal of tax liability is expected in the following cases: upon expiration of the statute of limitations, innocence of an offense related to taxes. Exclude the guilt of natural disasters, force majeure, the execution of instructions in writing from the regulatory agencies.

The list of mitigating and aggravating conditions is reflected in article 112 of the Tax Code of the Russian Federation. Tax liability does not guarantee exemption from criminal or administrative liability.