Procedure for conducting a desk tax audit - 2021

20.03.2019

Since 01/01/2017, the Federal Tax Service has been checking the correctness of calculation, completeness and timeliness of payment of insurance premiums. All control procedures in relation to insurance premium payers are carried out in accordance with tax legislation. This control is carried out through desk and on-site inspections. In this publication we will consider issues related to conducting desk tax audits.

In accordance with paragraph 7 of Art. 431 of the Tax Code of the Russian Federation, payers of insurance premiums who are obligated to pay them must submit calculations for insurance premiums no later than the 30th day of the month following the billing (reporting) period to the Federal Tax Service:

– at the location of the organization; – at the location of separate divisions of the organization that accrue payments and other remuneration in favor of individuals.

Thus, reporting for 2021, submitted in the form approved by Order of the Federal Tax Service of the Russian Federation dated October 10, 2016 No. ММВ-7-11/ [email protected] , must be submitted no later than January 30, 2019.

The calculation accepted by the tax authority undergoes a desk audit.

Contributions subject to tax control

In accordance with the innovations, tax authorities control:

• Contributions to pension insurance.
• Payments to the social insurance fund, with the exception of payments for the prevention of occupational diseases and insurance against industrial accidents.
• Health insurance premiums.

Payment administration includes the right to reconcile accounts with taxpayers, offset amounts, return overpaid contributions, and collect arrears. If violations of legislative norms are detected, the Federal Tax Service Inspectorate has the right to impose penalties and fines and collect them forcibly. The authorities received the right to conduct tax control activities.

Control bodies carrying out inspections

A number of functions for conducting audits of contributions calculated and paid in the period preceding 2021 are carried out by the funds.

Legislative acts previously issued by the funds continue to be in force and are used in the calculation and payment of contributions. After the start of administration of contributions by the Federal Tax Service, clarifications of legislative norms will be carried out by the Ministry of Finance.

Who's at risk

The Pension Fund of Russia and the Social Insurance Fund have developed criteria that allow them to select organizations for scheduled on-site inspections. In particular, such criteria were set out in the letter of the Pension Fund of the Russian Federation No. TM-30-24/13848, FSS of the Russian Federation No. 02-03-08/13-2872 dated December 21, 2010.

The attention of funds, and now the Federal Tax Service, can be attracted by:

• expenses financed from funds of the Federal Social Insurance Fund of the Russian Federation;
• submission of reports late;
• non-taxable payments;
• application of reduced tariffs;
• inconsistencies in calculations based on the results of desk audits;
• arrears in contributions for several periods in a row;
• constant adjustments to sent reports, etc.

To avoid claims from funds, submit all reports on time and respond to requests. Also carefully check the accrued amounts and keep all supporting documents.

Use all the features of Kontur.Extern for free for 3 months

Inspections by the Federal Tax Service as part of the control of insurance premiums

Tax authorities have the right to conduct desk and on-site audits regarding the correctness of calculation of contributions. The checks differ in the order they are carried out.

A tax or contribution is not re-verified in one period, with the exception of control measures carried out by a higher authority.

Checking insurance premiums for compulsory medical insurance and compulsory medical insurance

Starting from 2021, payers of insurance premiums calculate and pay them according to new rules.
Let's figure out who and how will check insurance premiums for the current and past periods 04/20/2017 Author: Elena Makarenko, expert at the GARANT Legal Consulting Service, auditor, member of the MoAP, professional accountant
From January 1, 2021, payment of insurance premiums is again carried out according to the rules, established by the Tax Code (hereinafter referred to as the Code). Payers of insurance premiums report calculated and paid insurance premiums to the tax authorities at the place of their registration, starting from the submission for the first settlement (reporting) period of 2021. A new form for calculating insurance premiums, combining the indicators of forms RSV-1, RSV-2, RV-3 and 4-FSS, has already been approved by the Federal Tax Service of Russia ( order of the Federal Tax Service of Russia dated October 10, 2016 No. ММВ-7-11 / [email protected] ) .

To the territorial bodies of the Pension Fund of the Russian Federation, payers of insurance premiums are required to submit only personalized accounting information (about insured persons, insurance experience, additional insurance contributions for a funded pension) (clauses 2-2.2 of Article 11 of the Federal Law of 01.04.1996 No. 27-FZ (hereinafter - Law No. 27-FZ)).

Control over the correct calculation and timely payment of insurance contributions for compulsory pension and health insurance for reporting (calculation) periods starting from 2021, as well as ensuring the fulfillment of the obligation to pay them, is carried out by the tax authorities. The Pension Fund of the Russian Federation provided the tax authorities with information about registered payers of insurance premiums, as well as about the amounts of arrears, penalties and fines on contributions accrued as of January 1, 2021. Their further collection is carried out by the tax authorities ( Article 4 of the Federal Law of July 3, 2016 No. 243-FZ (hereinafter referred to as Law No. 243-FZ)).

The powers of the Pension Fund continue to include the functions of assigning and paying pensions, as well as monitoring the reliability of personalized accounting information submitted by policyholders to the Pension Fund ( Clause 1, Article 13 of the Federal Law of December 15, 2001 No. 167-FZ (hereinafter referred to as Law No. 167-FZ) Federal Law); clause 1, article 8 , article 16 of Law No. 27-FZ).

At the same time, it is established that control over the correctness of calculation, completeness and timeliness of payment (transfer) of insurance premiums payable for reporting (calculation) periods expired before January 1, 2021 will be carried out by the bodies of the Pension Fund of the Russian Federation and the Social Insurance Fund of Russia in the manner in force before this date . Also, in the same order, you need to submit to the funds calculations in the RSV-1 PFR form for 2021 and updated calculations for reporting (settlement) periods expired before January 1, 2021 ( Article 20 , 23 of the Federal Law of July 3, 2016 No. 250-FZ (hereinafter referred to as Law No. 250-FZ)).

The powers of the FFOMS remain to exercise control over the calculation and payment of insurance premiums for compulsory medical insurance of the non-working population ( Clause 3, Part 2, Article 7 of Federal Law No. 326-FZ of November 29, 2010 (hereinafter referred to as Law No. 326-FZ)).

Let's figure out how insurance premiums for compulsory pension and health insurance for past periods and current ones will be checked in the new system of legal relations.

Insurance premium checks starting in 2021

So, legal relations related to the payment of mandatory payments for compulsory pension insurance, including in terms of monitoring their payment, are now regulated by the Code . Moreover, all the rights of tax authorities provided for by the Code in relation to taxpayers also apply to payers of insurance premiums.

Tax authorities will check the correctness of calculation and payment of insurance premiums for periods starting from 2021 within the framework of desk and field tax audits, as well as during tax monitoring according to the rules generally established by the Code for these forms of control ( Articles 31 , 82 , 87 , 105.29 of the Tax Code of the Russian Federation (as amended by Law No. 243-FZ); Article 2 of Law No. 167-FZ), but with the use of certain features in terms of insurance premiums for compulsory health insurance.

When accepting calculations for insurance premiums, tax authorities will be guided by the rule ( clause 7 of Article 431 of the Tax Code of the Russian Federation), according to which the calculation will be considered unsubmitted if it contains information about the total amount of insurance premiums for compulsory health insurance for the settlement (reporting) period does not correspond to the amount calculated insurance premiums for each insured individual. If such discrepancies are detected, the payer will be notified accordingly no later than the day following the day the calculation is submitted. Within five days from the date of receipt of the notification, the payer is obliged to submit a calculation in which the discrepancy is eliminated. In this case, the date of its submission will be considered the date of submission of the initial calculation.

The tax authority will promptly transfer the information received from the policyholder as part of the calculation, necessary for accounting in the mandatory insurance and compulsory medical insurance system, to the territorial bodies of the Pension Fund of the Russian Federation and the Federal Compulsory Medical Insurance Fund as part of interdepartmental cooperation. The procedure for the exchange of information between territorial branches of the Pension Fund of Russia and the departments of the Federal Tax Service of Russia has already been approved (approved by the Federal Tax Service of Russia and the Board of the Pension Fund of Russia on September 21, 2016 No. ММВ-23-1/20/4И@ (hereinafter referred to as the Procedure)), and provision is made for updating the existing Agreements on interaction between the Federal Tax Service of Russia and funds (Agreement on interaction between the Federal Tax Service of Russia and the Pension Fund of Russia dated 02/22/2011 No. MMV-27-2/5/AD-30-33/04sog; Agreement on interaction between the FFOMS and the Federal Tax Service of Russia dated 09/06/2005 No. 4259/2- 1/SAE-27-05/5; letter of the Federal Tax Service of Russia dated August 29, 2016 No. BS-4-11/ [email protected] ).

It should be noted that the powers of tax officials when conducting tax control are much broader than those of inspectors from the Pension Fund of the Russian Federation. At the same time, there are no restrictions on the use by tax authorities of control measures established by the Code in terms of contributions to compulsory medical insurance and compulsory health insurance. Therefore, during inspections, tax inspectors have the right to question witnesses, conduct inspections, seize documents and other tax control measures. The participation of the Pension Fund of the Russian Federation and the Federal Compulsory Medical Insurance Fund is not provided for during inspections.

Tax authorities will also have the right to:

• block the bank accounts of contribution payers and seize their property ( clause 2.1 of Article 31 of the Tax Code of the Russian Federation);
• hold them accountable for identified violations established by the Code (in particular, insurance premium payers are subject to the sanctions provided for in Articles 119 , 120 , 122 , 126 of the Tax Code of the Russian Federation);
• bring to administrative responsibility. Thus, in Article 15.5 of the Code of Administrative Offenses, starting from 2021, administrative liability has been established for officials for violating the deadlines for submitting calculations for insurance premiums to the tax authority in the form of a fine in the amount of 300 to 500 rubles.

How does the FFOMS check insurance premiums?

The obligation to pay insurance premiums for compulsory medical insurance of the working population, the amount of the insurance premium and the relationships that arise in the process of monitoring the correctness of calculation, completeness and timely payment of insurance premiums are established by the Code . There is no provision for interaction between FFOMS bodies and insurers of the working population. The Fund will receive all the information necessary for personalized accounting from insurers for non-working citizens, tax authorities, medical organizations, medical insurance organizations ( clause 1 of Article 8 , Article 11.1 of Law No. 27-FZ; clause 6 of the Procedure).

The powers of the FFOMS remain to exercise control over the calculation and payment of insurance premiums for compulsory health insurance of the non-working population. They will be checked as before, but collection of arrears, penalties and fines from such insurers will be carried out in court ( Part 13 of Article 25 of Law No. 326-FZ).

How does the Pension Fund check insurance premiums?

Tax inspectorates transmit to the territorial bodies of the Pension Fund the following information received from policyholders as part of the calculation:

• on the amount of earnings (income) on which insurance premiums for compulsory health insurance were calculated, and the amount of accrued and paid contributions;
• clarifying (correcting) information provided by policyholders based on the results of tax audits or when independently identifying errors;
• other information necessary for accounting in the OPS system and at the disposal of the tax authorities.

The deadline for their transfer is no later than five working days from the date of receipt from the policyholder in the form of an electronic document (on paper - no later than 10 working days) ( clause 1 of Article 11.1 of Law No. 27-FZ).

The tax authorities will monitor the accuracy of information provided by policyholders to the tax authorities for periods starting from 2021. The Pension Fund of Russia will simply return the information received from it to the inspection within five working days if it identifies errors and (or) contradictions in them, as well as inconsistencies between the information presented and the information available to the Fund, which does not allow them to be taken into account on the individual personal accounts of the insured persons ( clause 2 of article 11.1 of Law No. 27-FZ).

Obviously, in this case, the tax authority, as part of a desk audit of the calculation, will require the payer of insurance premiums to provide the necessary explanations on the basis of paragraph 3 of Article 88 of the Code.

The powers of the Pension Fund of the Russian Federation remain the control over the correctness of presentation and reliability of personal accounting information (about insured persons, insurance experience, additional insurance contributions for a funded pension) ( clauses 2-2.2 of Article 11 of Law No. 27-FZ). For this purpose, the Pension Fund of the Russian Federation has the right to carry out checks of documents related to the submission of information on the insured persons' personal accounting of the insured persons; demand and receive from policyholders the necessary documents, certificates and information on issues arising during these inspections ( Article 13 of Law No. 167-FZ; clause 1 of Article 8 , Article 16 of Law No. 27-FZ).

In its work, the Pension Fund of the Russian Federation is also guided by the Instruction on the procedure for maintaining individual (personalized) records of information about insured persons ( Article 19 of Law No. 27-FZ), according to which, within a month, the Fund must check the accounting information received from policyholders and tax authorities and enter them to the personal accounts of insured persons (clauses 61-62 of the current Instructions, approved by order of the Ministry of Health and Social Development of Russia dated December 14, 2009 No. 987n (the same period is provided for in the draft new Instructions prepared by the Ministry of Labor of Russia on September 20, 2016)).

If errors or inconsistencies are found in the provided information and the information available to the Fund, the policyholder will be given a notice to eliminate the existing discrepancies within five working days ( Part 5, Article 17 of Law No. 27-FZ).

At the same time, Article 27 of Law No. 167-FZ, which defines liability for violation of the legislation of the Russian Federation on compulsory pension insurance, has lost force since January 1, 2021. And Article 17 of Law No. 27-FZ establishes liability only for violations related to the submission by policyholders of account information to the Fund. If such offenses are detected, the inspectors will draw up an act, on the basis of which the Fund will make an appropriate decision.

How insurance premiums for past periods are checked

Control over the correct calculation, completeness and timeliness of payment (transfer) of insurance premiums for compulsory health insurance and compulsory medical insurance payable for reporting (calculation) periods expired before January 1, 2021 will be carried out by the Pension Fund of the Russian Federation in the manner in force before the entry into force of Law No. 250-FZ ( Article 20 , 23 of Law No. 250-FZ; Federal Law of July 24, 2009 No. 212-FZ (hereinafter referred to as Law No. 212-FZ)).

Accordingly, the territorial bodies of the Pension Fund of the Russian Federation will conduct desk audits of calculations for insurance premiums (Form RSV-1 Pension Fund) for 2021, including updated calculations for reporting (settlement) periods expired before January 1, 2021, and on-site inspections for these periods, guided by Law No. 212-FZ.

Let us remind you that a desk audit is carried out within three months from the date the payer submits the calculation. Payers will learn about its implementation if errors are detected in the calculation and (or) contradictions between the information contained in the submitted documents, or if the presented information does not correspond to the information contained in the documents available to the Pension Fund and obtained during control. The payer of contributions is informed about this with a requirement to provide the necessary explanations or make appropriate corrections within a specified period ( Part 3 of Article 34 of Law No. 212-FZ).

On-site inspections are appointed by the decision of the head of the territorial body of the Pension Fund of Russia with a frequency of no more than once every three years (regardless of the time of the previous inspection, on-site inspections may be assigned in connection with the reorganization or liquidation of the organization, as well as repeated on-site inspections). Parts 9 , 10 , 20 , 24-27 of Article 35 can be checked. Therefore, for the past periods, on-site inspections can be carried out by inspectors from the Pension Fund of the Russian Federation for another three years.

The Foundation can request the necessary documents during both an on-site and a desk audit. Also, if necessary, inspectors have the right to request from banks certificates about the availability of accounts and (or) cash balances in the accounts, statements of transactions on the accounts of insurance premium payers ( Parts 6.1-6.3 of Article 24 , Article 37 of Law No. 212-FZ) .

Important!

When carrying out control activities, the territorial bodies of the Pension Fund are also guided by:

— Instructions on the procedure for maintaining individual (personalized) records of information about insured persons (approved by order the Ministry of Health and Social Development of Russia dated December 14, 2009 No. 987n);

— Agreement on interaction between the Pension Fund of the Russian Federation and the Federal Insurance Service of Russia on the implementation of joint on-site inspections of insurance premium payers (agreement dated October 28, 2009 No. AD-30-33/10sog, No. 02-43/07-2205P; letter of the Board of the Pension Fund of the Russian Federation and the Social Insurance Fund of Russia dated April 23, 2012 No. TM-30-24/5182, No. 15-03-10/08-1276P “On the transfer of information”);

— Methodological recommendations approved by the orders of the Pension Fund Board ( orders of the Pension Fund Board dated July 31, 2014 No. 323R, dated April 16, 2010 No. 101r , dated February 3, 2011 No. 34r , dated January 30, 2002 No. 11p).

Additionally, the Pension Fund of Russia will issue recommendations for conducting inspections, the development of which is provided for in the Schedule of Actions (“road map”) for the transfer of powers to administer insurance premiums by Pension Fund bodies to tax authorities dated July 15, 2016 No. ММВ-23-11/ [email protected]

The powers of the PFR bodies remain to make decisions based on the results of desk and on-site inspections for reporting (settlement) periods expired before January 1, 2021, and on the return of overpaid amounts for these periods, as well as consideration of complaints from policyholders about inspection reports and actions ( inaction) of officials of the territorial body of the Pension Fund. However, the return of overpaid amounts, collection of arrears of insurance premiums for compulsory medical insurance and compulsory medical insurance, corresponding penalties and fines accrued as of January 1, 2017, as well as insurance premiums, penalties and fines additionally accrued by the Pension Fund of the Russian Federation based on the results of control for the reporting (calculation) periods, expired before January 1, 2021, will be carried out by the tax authorities in the manner and within the time limits established by the Code ( Article 4 of Law No. 243-FZ).

Current accounting

Post:

Comments

Subject of inspection by control bodies

When checking the procedure for calculating contributions, inspectors analyze the accounting documentation of the enterprise in order to determine:

• Compliance with deadlines for submitting calculations (during office events).
• The reliability of the information provided, the absence of arithmetic errors.
• Compliance with legislative norms of the procedure for determining the tax base, the validity of the application of benefits, rates.
• Correct exclusion of amounts not included in the calculation of the tax base.

When checking the compliance of the calculation of contributions with legislative norms, inspectors study primary personnel and financial documentation. As part of inspections, inspectors have the right to carry out additional activities in the form of inspection, questioning, and sending inquiries (

What software is there to check RSV

Today, there are many types of software for checking the correctness of filling out insurance premium calculations:

1. Taxpayer Legal Entity is software developed by the Federal Tax Service and posted on the website nalog.ru in the “Software” section. This is the main free software developed by the Federal Tax Service for taxpayers. It is intended for reporting, including DAM. Built-in software controls allow the user to avoid errors
2. Tester is a verification program for calculating insurance premiums, posted on the official website of the Federal Tax Service. It allows you to check the generated file for compliance with electronic delivery formats.
3. An accounting program in which records are kept and reports are prepared. The most common software is the 1C family. Such accounting programs have built-in verification systems that track errors made during reporting. Just click the “Check” button.

If an organization submits reports through a special operator, then before sending the report, the operator’s service will definitely check the report and warn that it contains errors.

On-site verification of the contribution payer

When conducting an on-site event, regulatory authorities often combine the verification of several taxes and contributions into one procedure. The start of the inspection is indicated by the decision of the head of the control body with the obligatory presentation of the document to the head of the enterprise. Without familiarizing the director of the company with the decision and personal identification documents, inspectors do not have the right to begin an inspection. The procedure for submitting documents for verification:

• Before the start of the inspection, the head of the enterprise is presented with a request with a list of requested documents.
• The number of requirements may be more than one document.
• Documentary forms not specified in the requirement cannot be requested by inspectors during the inspection (unless there is an additional clause on the presentation of other documents confirming the calculation of contributions).
• Documents are provided in certified copies. Familiarization with the original forms is allowed on the territory of the enterprise. The exception is inspections in which enterprises cannot provide separate premises for the location of inspectors and the event is carried out at the location of the control body.

10 days are given to provide documents. Verification of contributions requires considerable time to prepare voluminous material, especially for organizations with a large staff. A taxpayer may reschedule the filing date by providing written notice requesting the extension, the reasons for filing, and the filing date. Based on the notification, the head of the Federal Tax Service makes a decision to postpone the deadline.

Two types of Pension Fund checks

The Pension Fund can carry out two types of checks:

• desk - each time the relevant reporting is submitted;
• on-site – planned annually or unscheduled.

Desk audit of the Pension Fund of Russia

This type of verification is the main one for the Pension Fund. It is carried out frequently - once a quarter, after the employer’s quarterly reporting on the payment of insurance premiums has been provided. A desk audit means an audit of the data obtained from reports.

Features of conducting a desk audit of the Pension Fund of Russia

1. It does not require special permission from management: an employee of the territorial branch of the Pension Fund of Russia carries it out simply on official assignment, his own decision.
2. Plans are not approved for this type of inspection.
3. The place of inspection is the regional branch of the Pension Fund.
4. The deadline is 90 days from the date of reporting.
5. The list of documents requested for verification is open: if the provided data does not satisfy the Pension Fund, it has the right to request any additional necessary documentation.

What is checked in an office way?

Data from reporting is analyzed in the following areas:

• belonging of paid insurance premiums to this employer (identification);
• whether the payment of contributions was submitted on time;
• arithmetic check (comparison with previous indicators);
• reliability analysis (based on other data available to the Pension Fund);
• whether the tariff for calculation is chosen correctly and whether the contributions for it are calculated correctly;
• whether contributions have been transferred in full and whether this has been done on time.

Results of the desk audit of the Pension Fund of Russia

The best option is that if the verification is successful, the entrepreneur is not informed about this. If any deviations from the norm are identified, options for subsequent procedures are possible depending on the nature of the violations.

1. A shortfall in contributions (arrears) has been identified. The inspector draws up a certificate in form 3-PFR, the manager signs it and certifies it with a seal. It is not issued to the submitter of the report, but is kept in the file. Based on this certificate, within 3 months the employer will receive a demand for repayment of the arrears.
2. Errors in calculations or data discrepancies have been identified. In this case, the policyholder will receive a request from 8-PFR to provide clarifications or make corrections. This must be done quickly, no later than 5 days. Next, one of the following paths is implemented:
   after explanations there are no violations - the inspection is closed, there is no need to draw up a report, the payer is not informed of anything additional;
3. after explanations, an offense is revealed - this causes the drawing up of act 16-PFR, which is sent to the payer. If he has objections, he has the right to submit them within 15 days. Then, within a decade, the final result is rendered: either prosecuting or refusing to prosecute. Responsibility provides not only for the repayment of the arrears that have arisen, but also for penalties and fines, which are imposed within 10 days from the date the decision enters into force as a separate requirement. A copy of the decision made is given to the payer within 5 days against signature or sent by registered mail.

ATTENTION! The payer has the right to appeal the decision to a higher authority or court within 30 days from the date of delivery.

On-site inspection of the Pension Fund of Russia

This is a more complex type of audit, carried out no more than once every 3 years. Such an inspection lasts about 2 months, as it is associated with a close study of documentation on site. Its purpose is to control the correctness of calculation of pension accruals.

Important points of on-site inspection

1. It is carried out as planned in conjunction with the inspection of the Social Insurance Fund (Part 3 of Article 33 of Federal Law No. 212).
2. Unscheduled inspections occur separately.
3. They cover a period not exceeding 3 calendar years “ago” from the decision on the inspection.
4. The management of the Pension Fund of Russia can suspend and resume an on-site inspection:
   to request additional documents (they can be presented in the form of certified copies);
5. to obtain information from foreign control authorities within the framework of international treaties;
6. to translate the received information into the state language.
7. The policyholder is checked on his territory, for which he must allocate a separate room for auditors. If this is not possible, the inspection may move to the territory of the regional branch of the Pension Fund of Russia (Clause 1, Article 35 of Federal Law No. 212).

NOTE! Inspectors are required to present their official identification and the decision to order an inspection. As a rule, a requirement to provide specific documents is immediately presented. The number and name of inspection objects is not limited.

What do specialists study during an on-site inspection?

Information from the following documentary sources is subjected to in-depth analysis:

• accounting documentation;
• accounting reporting, including primary and accounting registers;
• calculations for previously paid insurance premiums;
• cash, bank papers;
• licenses;
• financial documents (books of income and expenses, orders, statements, cash books, etc.);
• contracts and additional agreements;
• management orders;
• individual accounting documents in the Pension Fund system.

During a complete audit , all documents related to insurance contributions to the Pension Fund are analyzed. A random check allows you to limit yourself to individual reporting items.

What inspectors are looking for

The submitted reports are examined to identify violations in the calculation, timing or completeness of payment of pension insurance contributions. The following are subject to verification:

• correctness of determining the amount of contributions;
• the base on which contributions are calculated;
• amounts not included in the base for calculating payments;
• correct application of the tariff;
• justification for applying the preferential tariff;
• time of provision of calculations and their completeness;
• whether insurance premiums are paid in full and on time.

IMPORTANT INFORMATION! The auditors are mainly interested in whether payers are hiding part of the funds from being included in the base for calculating insurance accruals, for example, through “gray” and “black” salaries, unjustified use of a reduced tariff, civil contracts that are not mandatory for conclusion, etc.

Result of on-site inspection

Upon expiration of the inspection period, a certificate of its completion is drawn up. On its basis, an act is drawn up within 2 months. Once it is signed, it will be delivered to the payer within 5 days. After this, the employer has 15 days to object, and the Pension Fund of Russia, after considering the objections, has ten days to formalize a decision to prosecute or deny it.

Having received the decision, the entrepreneur must remember that it will come into force after 10 days, and you can appeal it for another 3 months.

Desk audit of contributions

The essence of the desk audit is to quickly determine the correctness of the calculation of the contribution. The procedure period is 3 months from the date of submission of reporting on contributions (Article 88 of the Tax Code of the Russian Federation). Features of the event:

• The head of the enterprise is not notified about the start of the inspection.
• If violations are identified during an inspection, the inspector has the right to demand the provision of documents and explanations for the calculation of contributions. If requested by the inspector, documents or written explanations must be provided within 5 days.
• If there are no violations, errors, or non-compliances with the requirements, the head of the enterprise is not notified about the results of the inspection. Based on the results of a positive inspection, no report is drawn up.

If the taxpayer submits an updated calculation of contributions during the audit, the control procedure is interrupted. The period is calculated from the date of submission of the updated data.

What you need to do to submit your report without errors

First of all, you need to check whether all required sections are included in the form you are filling out. The DAM must include:

1. Title page.
2. Section 1.
3. Subsections 1.1 and 1.2 of Appendix 1 to Section 1.
4. Appendix 2 to section 1.
5. Section 3.

Other sections and appendices to them are included in the reporting as necessary.

Having completed the report, it is necessary to check it against all control ratios given in Letter GD-4-11/ [email protected] Reporting will be accepted only if all ratios are met. Since the number of controlled ratios is very large, it is convenient to automate the process. For this purpose, a program is used to check the unified calculation of insurance premiums.

If the number of employees exceeds 25 people, you must remember that the report can only be submitted in electronic form.

Registration of inspection results

Documents are analyzed within 2 months with an extension of the period if counter checks or additional procedures are necessary. Based on the results of the inspection, the inspector draws up a certificate of completion of the event, an inspection report. The procedure for drawing up the act is indicated in Art. 100 Tax Code of the Russian Federation.

The taxpayer has the right to submit objections to the act in writing with the presentation of evidence of the correctness and validity of disagreement with the conclusions of the inspectors. Based on the act and taking into account the submitted objections, the head makes a decision during the inspection to hold the person accountable or refuse to impose a tax penalty. If arrears are detected, the Federal Tax Service makes a demand for payment.

Example of a claim

A desk audit was initiated against Kovrov LLC regarding the correctness of calculation of insurance premiums, as a result of which a tax violation was identified in a single calculation for the 1st quarter of 2021. As a result of understating the tax base in the amount of 12,000 rubles. Based on the results of the inspection, the Federal Tax Service made a demand for the obligation to pay:

• Arrears in the amount of 12,000 rubles;
• Fine in the amount of 2,400 rubles;
• Penalties in the amount of 57 rubles.

The demand is sent to the enterprise within 20 days from the date of the decision; 8 days are given to fulfill the financial obligations of the document.

In what cases is the calculation not presented?

We would like to remind you that on January 1, 2018, the changes introduced by the Federal Law of November 27, 2017 No. 335-FZ came into force, in particular to Art. 431 Tax Code of the Russian Federation. These amendments expanded the list of grounds for the tax authority to recognize calculations of insurance premiums as unsubmitted. So, the calculation (adjusted calculation) is considered not presented if:

1) there are errors regarding information about an individual:

– in the amount of payments and other remuneration in favor of individuals; – in the base for calculating insurance contributions for compulsory pension insurance within the established limit; – in the amount of insurance contributions for compulsory pension insurance, calculated on the basis of the base for their calculation, not exceeding the maximum amount; – in the database for calculating insurance premiums for compulsory pension insurance at an additional rate; – in the amount of insurance contributions for compulsory pension insurance, calculated at an additional rate;

2) there are errors in the form for the billing (reporting) period and (or) each of the last three months of the billing (reporting) period;

3) in the calculation submitted by the payer (updated calculation), the amounts of the same indicators for all individuals do not correspond to the same indicators for the payer of insurance premiums as a whole;

4) the calculation (updated calculation) contains inaccurate personal data identifying the insured individuals.

In any of the above cases, the tax inspectorate will send a notification about the presence of inconsistencies in the calculation (clause 7 of Article 431 of the Tax Code of the Russian Federation):

– no later than the day following the day of receipt of the payment in electronic form; – no later than 10 days following the day of receipt of the payment on paper.