Desk tax audit: timing and procedure

What is a desk tax audit?

A desk audit is a control event that the Federal Tax Service carries out after receiving any declaration and any settlement.
In general, such an audit does not involve tax officials visiting the taxpayer’s location: all activities are carried out within the premises of the inspectorate. Determine the likelihood of an on-site tax audit and receive recommendations on the tax burden

First of all, the received reports are checked to ensure compliance with the deadlines. The Federal Tax Service records that the declaration or calculation was submitted without delay. If the deadline is violated, the payer faces a fine under Article 119 of the Tax Code of the Russian Federation.

IMPORTANT DURING THE QUARANTINE DUE TO CORONAVIRUS. The deadlines for submitting declarations and settlements that fall during the period from March 1 to May 31, 2021 are automatically extended by three months. The exception is the VAT return and insurance settlements for the first quarter of 2021 - they must be submitted no later than May 15 (Resolution of the Government of the Russian Federation dated April 2, 2020 No. 409; see: “Deadlines for payment of taxes and contributions have been postponed” and “When to pay taxes and submit reports: all new deadlines in the table from the Federal Tax Service").

Then controllers check the compliance of the reporting with the rules that are prescribed in the order of filling out a particular declaration (calculation). After this, the fulfillment of the control relations is checked.

Submit all tax returns online for free

In addition, within the framework of the “camera chamber”, data from the declaration or calculation is compared with other information that the tax authorities have at their disposal. In particular, information from the received reports is verified with data from other declarations and calculations of the taxpayer himself, as well as with the reports of his counterparties (clause 2.3 of the Federal Tax Service letter dated July 16, 2013 No. AS-4-2/12705). In addition, the information specified in the declaration or calculation is compared with data from information sources to which the Federal Tax Service has access. This is, in particular, information about licenses, bank accounts, data from the Unified State Register of Legal Entities, the Unified State Register of Legal Entities and the Unified State Register of Individual Entrepreneurs (clause 2.5 of the Federal Tax Service letter dated July 16, 2013 No. AS-4-2/12705).

Receive a fresh extract from the Unified State Register of Legal Entities or Unified State Register of Individual Entrepreneurs with the signature of the Federal Tax Service Send an application

Objections

A payer who disagrees with the drawn up inspection report has the right to challenge this report. The legislation provides a period of one month for challenging. The payer has the right to object both directly to the tax authority that conducted the audit, with the provision of evidence documents, and to the judicial authorities.

The tax authority is obliged to consider the written objection, study the submitted documents, check their authenticity, and then make a new decision regarding the payer, which is confirmed by a written document.

Author of the article

Who conducts the desk audit?

As already noted, a desk audit does not require a mandatory visit to the taxpayer. Therefore, almost all control activities are carried out at the location of the tax authority. For this purpose, the inspectorates have created special departments for desk audits, where submitted declarations and calculations are received.

Employees of these departments (tax inspectors), as part of their daily job duties, with the help of special programs, carry out the above control activities.

REFERENCE. The decision of the head or deputy head of the Federal Tax Service to conduct a desk audit is not required. This is directly stated in paragraph 2 of Article of the Tax Code of the Russian Federation.

Status of verification 3 personal income tax information missing

If there is no data on the result of the desk audit, what this means, the tax inspector will tell you at the place where the declaration was registered or by telephone. The main reason is the lack of necessary information from the taxpayer. If the inspector detects a violation, he draws up a report and recalculates the amount of tax.

The inspector does not have the right to extend the three-month inspection period allocated by law. The taxpayer is notified of a pause in inspection by sending the following to his address:

• notification add clarifying documents;
• notice to appear at the tax office.

The inspector can contact the applicant using the phone number that is filled in during the paperwork process. If the period allocated for verification has expired, the payer has not received instructions, there is a reason to personally contact the tax office.

Three months is the final inspection period and if it is violated, the inspection cannot impose a fine on the client. The taxpayer must personally monitor the receipt of funds into his own current account. They are accrued within a month after the last day of verification. If the period established by law is exceeded, interest will be charged on the amount of the tax deduction for each day of delay.

Goals and features of the “camera room”

The main purpose of a desk audit is to ensure that tax obligations are formed correctly in a declaration or calculation. In other words, a desk audit can confirm that the taxpayer has correctly calculated the amount of tax, or refute this. Also, during the audit, data from the reporting will be checked with information about the amounts of taxes already transferred in order to establish the presence of arrears or overpayments.

Within the framework of the “camera chamber”, in addition to checking the control ratios and the accuracy of filling out the declaration, other tax control measures can be carried out. Thus, in cases directly specified in the article of the Tax Code of the Russian Federation, additional documents can be requested from the taxpayer confirming the data specified in the declaration. For example, this is allowed when discrepancies are identified between the information in the declaration and the information available to the inspectorate (clause 3 of Art. Tax Code of the Russian Federation).

Receive requests from the Federal Tax Service for free and send the requested documents via the Internet

For more details, see: “The Federal Tax Service requires documents: which requests need to be answered and which can be ignored.”

Also, during a desk audit, the Federal Tax Service may conduct so-called counter audits, that is, request documents and information from third parties (Article 93.1 of the Tax Code of the Russian Federation). They can be both parties to those contracts that the taxpayer himself entered into, and counterparties of the second, third and subsequent links (resolution of the Arbitration Court of the Ural District dated 02.08.18 No. F09-4001/18). For more details, see: “The Federal Tax Service Inspectorate requested data on the counterparty or transaction: when is it legal, and what will happen if you do not respond to the request.”

In addition, when conducting a “camera chamber”, the Federal Tax Service may call the management of the inspected organization or entrepreneur to the inspectorate to give explanations (subclause 4, clause 1, article of the Tax Code of the Russian Federation). Tax authorities also have the right to interrogate any other persons, including taxpayer employees, and seize documents (Articles and Tax Code of the Russian Federation). In some cases, inspections of premises, territories, documents and objects are permissible (clause 1 of Art. Tax Code of the Russian Federation).

IMPORTANT FOR THE PERIOD OF QUARANTINE DUE TO CORONAVIRUS . Until June 1, 2021, any control activities related to direct contact with taxpayers are prohibited. We are talking about interrogations, seizure of documents, inspections, calls to the Federal Tax Service, etc. (letter of the Federal Tax Service dated 04/09/20 No. SD-4-2 / ​​[email protected] ).

What is stated in the act

The introductory part of the act indicates the following information:

• date of drawing up (should be understood as the date of signing the act, and not direct drawing up);
• name of the payer (in the case of organizations - the name of the organization, individual entrepreneur - the name of the individual entrepreneur, individual - full name);
• documents that were checked during the audit;
• a list of taxes and fees that are prescribed to the payer;
• data on the activities that were carried out as part of the inspection;
• the period during which the inspection was carried out;
• period of the beginning and end of the inspection.

If necessary, the introductory part additionally indicates the details of the payer or the tax authority that conducted the audit, as well as any other details necessary for the audit.

The descriptive part of the act describes all aspects of the violations that were found during the inspection, as well as links to the regulatory documents on which the inspection was carried out and inconsistencies were found.

In addition, it is in the descriptive part that possible aggravating circumstances for the payer or, conversely, mitigating circumstances are indicated. If no violations were found during the on-site inspection, this is indicated in the descriptive part.

In the final part of the act, the tax authority states who exactly carried out the audit (should be understood as the full names of specific officials), methods and deadlines for eliminating violations, links to regulatory documents providing for liability for violations, the possibility of objecting to the act, a list of attached documents .

The form and requirements for drawing up a tax audit report imply drawing up the document both in paper format and in electronic format. Moreover, if the act is sent to the payer via telecommunications, this does not negate its preparation on paper, which is also sent to the payer in one of the legal ways.

The act may additionally be accompanied by documents that confirm the fact of the violation.

The legislation establishes the impossibility of attaching documents provided personally by the payer to the act on which the inspection was carried out.

If the documents attached to the act contain deliberately incorrect information, then such documents cannot be considered as evidence of a tax offense. All documents that relate to hidden information or personal data can be presented exclusively in the form of extracts certified by the tax authorities.

Deadlines for desk checks

As a general rule, a desk audit lasts three months from the date of reporting. VAT returns “by default” must be checked within a shortened period of two months (Clause 2 of Article of the Tax Code of the Russian Federation).

IMPORTANT DURING THE QUARANTINE DUE TO CORONAVIRUS. Despite the fact that the days from March 30 to April 30, 2021 have been declared non-working, the tax authorities conduct desk audits within the usual time limits (letter of the Federal Tax Service dated April 10, 2020 No. EA-4-15 / [ email protected] ; see “Cameral checks” on VAT and tax refunds will be processed within normal timeframes.")

In most cases, it is impossible to extend the period of the “camera chamber”. An exception applies to VAT returns. The tax inspectorate may extend the period for auditing such a report from the reduced two to the standard three months if signs of violation of tax legislation are detected (clause 2 of Article 2 of the Tax Code of the Russian Federation).

Check and submit an electronic VAT return for free

The above inspection periods begin to run from the day the inspection received the declaration or calculation (letter of the Ministry of Finance dated December 22, 2017 No. 03-02-07/1/85955, clause 2.2 of the Federal Tax Service letter dated July 16, 2013 No. AS-4-2/ 12705). The rules for ending the desk audit period are the same as for any other deadlines (Article 6.1 of the Tax Code of the Russian Federation). This means that the “camera room” must end on the corresponding date after three (two) months. If this day falls on a weekend or holiday, the end date is moved to the next business day. And if there is no corresponding date in the month in which the audit is completed, then the audit must end on the last day of that month.

ATTENTION. The Federal Tax Service cannot suspend the period during a desk audit.

The expiration of the “camera chamber” period means that inspectors must stop all “external” inspection activities. That is, they will not be able to send requests for the submission of documents (to both the taxpayer and third parties), conduct interrogations, inspections, seizures, etc. But “internal” events can continue. The fact is that drawing up an inspection report outside its deadline is not a significant violation of the procedure and does not entail the unconditional cancellation of the decision of the Federal Tax Service (clause 14 of article 101 of the Tax Code of the Russian Federation, clause 3 of the letter of the Ministry of Finance dated March 23, 2018 No. 03-02-07/ 1/18400).

ATTENTION. If you submit an updated declaration before the end of the chamber meeting, the verification of the primary reports will immediately stop. And the inspection period will begin to run again (clause 9.1 of Art. Tax Code of the Russian Federation).

Categories

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

Introduction

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

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

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

• tax returns and calculations for other taxes;

• financial statements;

• other documents that the tax authority has at its disposal.

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

Recommendation : do not underestimate the importance of a desk audit, since the data from this audit largely determine the plan for on-site tax audits.

Procedure for conducting a desk audit

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

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

Since a desk audit is carried out at the location of the tax authority to which the taxpayer submitted a declaration or calculation (reporting), tax inspectors do not go to the taxpayer’s territory during a desk audit (clause 1 of Article 88 of the Tax Code of the Russian Federation).
However, this does not mean that they do not have the right (if necessary) to inspect the premises and territories of the taxpayer to obtain the evidence they need. PLEASE ATTENTION
Since 01.01.2015, the right of tax authorities has been established to inspect the territories, premises of the inspected person, as well as documents and objects as part of a desk audit of a VAT declaration, if this declaration is submitted with the declared amount of tax to be reimbursed (Clause 10, Article 10 of the Federal Law dated June 28, 2013 No. 134-FZ “On amendments to certain legislative acts of the Russian Federation regarding combating illegal financial transactions”).

Let's consider the algorithm for conducting a desk audit.

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

Next comes the verification of control ratios: the system automatically carries out arithmetic control of the entered data.

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

FOR YOUR INFORMATION

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

– requesting additional documents from the taxpayer;

– conducting counter checks of counterparties;

– requesting documents from third parties;

– appointment of an examination;

– inspection of premises and territories;

– other events.

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

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

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

FOR YOUR INFORMATION

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

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

Often, the tax inspectorate, instead of submitting documents, decides to call the taxpayer for personal communication (subparagraph 4, paragraph 1, article 31 of the Tax Code of the Russian Federation, paragraph 2 of the letter of the Federal Tax Service of Russia dated July 17, 2013 No. AS-4-2/12837). For this purpose, a special notification , the form of which is approved by Order of the Federal Tax Service of Russia dated May 31, 2007 No. MM-3-06/ [email protected] “On approval of document forms used by tax authorities when exercising their powers in relations regulated by the legislation on taxes and fees” ). For failure to appear, an official of an organization (or individual entrepreneur) may be fined 2,000–4,000 rubles. according to Part 1 of Art. 19.4 of the Code of Administrative Offenses of the Russian Federation.

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

Registration of desk audit results

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

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

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

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

– conclusions of tax authorities;

– proposals for eliminating identified violations;

– links to articles on liability for these offenses.

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

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

FOR YOUR INFORMATION

When considering materials, the head (deputy head) of the inspection must not only establish all the circumstances of the violation, but also identify circumstances that mitigate liability or completely exclude the taxpayer’s guilt (clause 5 of Article 101 of the Tax Code of the Russian Federation). If he does not do this, then the final decision can be challenged in a higher tax authority, and then in court (Resolutions of the Federal Antimonopoly Service of the North-Western District dated 02/06/2013 in case No. A21-4566/2012, 08/13/2012 in case No. A21- 8338/2011, FAS Moscow District dated October 3, 2012 in case No. A40-107621/11-99-463).

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

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

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

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

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

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

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

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

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

NOTE

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

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

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

Here are some technical recommendations for drafting objections.

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

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

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

Next, you should indicate with which conclusions and (or) proposals of the tax inspector the organization (IP) does not agree.

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

Recommendations for drawing up objections:

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

FOR YOUR INFORMATION

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

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

EXAMPLE 1

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

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

EXAMPLE 2

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

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

Nuances of a desk audit for VAT

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

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

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

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

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

EXAMPLE 3

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

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

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

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

FOR YOUR INFORMATION

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

It is important for taxpayers to consider the following points:

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

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

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

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

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

EXAMPLE 4

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

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

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

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

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

Summary

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

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

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

The procedure for holding a camera room

Desk inspection can be divided into two stages: automated control and in-depth inspection. Automated control of reporting occurs virtually without the participation of tax officials. After the data from the declaration (calculation) is loaded into the inspection information system, the computer itself checks the correctness of filling out the reporting lines and verifies the control ratios.

Also, information from declarations is “run” through special databases - the so-called automatic control systems (ACS). The most famous of them is ASK VAT-2, with the help of which a “cross-check” of the data of all VAT returns is carried out and “gaps” in the value added chains are identified. That is, situations are discovered when tax is accepted for deduction, but at the next stage is not transferred to the budget.

ATTENTION . The risk of additional charges during a desk audit for VAT can be reduced if you check received and issued invoices with counterparties in advance.

Carry out automatic reconciliation of invoices with counterparties Connect to the service

If, based on the results of automated control, errors, discrepancies or inconsistencies are found in reporting, this is a reason for an in-depth check. An extended check is also carried out if the declaration states benefits or the amount of VAT to be refunded. In addition, reporting on taxes related to the use of natural resources is subject to a mandatory in-depth audit (clauses 3, 6, 8 and 9 of Art. Tax Code of the Russian Federation).

Tax control

In accordance with Article 82 of the Tax Code of the Russian Federation, tax audits are one of the forms of tax control.

The purpose of tax control is to prevent and eliminate tax offenses (including tax crimes), as well as to bring to justice persons who have committed tax offenses. Desk tax audit is the most widespread type of audit; it is an audit of accounting and tax reporting submitted by the taxpayer.

In-depth desk audit

At this stage, control measures are carried out by the tax inspector. He must make sure that the taxpayer did not commit any violations when filling out the declaration and calculating the amount of tax.

To do this, the inspector sends requests for the submission of documents and information both to the taxpayer himself and to other persons (including counterparties of the second and subsequent links). If necessary, it is possible to interrogate witnesses, conduct examinations, seize documents or inspect territories, premises, documents and objects.

IMPORTANT DURING THE QUARANTINE DUE TO CORONAVIRUS. Until June 1, 2021, any control measures related to direct contact with taxpayers are prohibited (letter of the Federal Tax Service dated 04/09/20 No. SD-4-2 / ​​[email protected] ).

Also, as part of an in-depth audit, the inspector may send the taxpayer a message about errors identified in the reporting. It may contain a requirement to provide explanations or to submit an updated tax return (Clause 3 of Article of the Tax Code of the Russian Federation).

Receive requirements and send requests to the Federal Tax Service via the Internet for free

IMPORTANT DURING THE QUARANTINE DUE TO CORONAVIRUS. If a request for documents or explanations is received between March 1 and May 31, 2021, the response period is extended by 20 working days. An exception is the case when the demand is sent as part of a desk audit of a VAT return. In this situation, the deadline for submitting documents can be postponed by 10 working days (clause 3 of the Decree of the Government of the Russian Federation dated 04/02/20 No. 409; see: “The deadline for submitting documents at the request of the Federal Tax Service has been extended”).

Results

A desk audit of a tax return lasts 3 months (2 months for a VAT return) from the moment it is submitted by the taxpayer to the tax authority (6 months from the date of submission by a foreign company registered with the tax authority in accordance with clause 4.6 of Article 83 of the Tax Code of the Russian Federation , VAT returns).

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

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

Sources: Tax Code of the Russian Federation

You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.

Desk audit of VAT refund declaration

As already noted, in relation to VAT returns, including those in which the amount of tax to be refunded is declared, a two-month “delay period” has been established. It can be extended for another month if signs of violations are identified (clause 2 of Art. Tax Code of the Russian Federation).

IMPORTANT DURING THE QUARANTINE DUE TO CORONAVIRUS. Declaring the days from March 30 to April 30 as non-working days does not change the timing of desk audits of VAT returns and tax refunds (letter of the Federal Tax Service dated April 10, 2020 No. EA-4-15 / [email protected] ).

It should also be taken into account that when refunding VAT, an in-depth desk audit is always carried out. This means that in addition to the automated reconciliation of control ratios and verification of the declaration under the ASK VAT-2, inspectors will most likely request from the taxpayer invoices and primary documents on applied deductions (clause 8 of Article of the Tax Code of the Russian Federation). In addition, tax authorities will conduct counter-inspections of counterparties to ensure the reality of the transactions and amounts claimed for reimbursement.

Connect to the service for automatic reconciliation of invoices with counterparties

If, as a result, contradictions or discrepancies emerge, then the inspectors may additionally request a sales book, a purchase book, a log of received and issued invoices (clause 8.1 of Article of the Tax Code of the Russian Federation, letter of the Federal Tax Service dated August 10, 2015 No. SD-4-15 / [email protected] ). Also, inspectors have the right to inspect, in the presence of witnesses, the territory and premises of the taxpayer to ensure the availability of resources to carry out the operations declared in the declaration (clause 2 of Art., clauses 1 and 3 of Art. Tax Code of the Russian Federation).

IMPORTANT FOR THE PERIOD OF QUARANTINE DUE TO CORONAVIRUS . If the request for the submission of documents in the “camera chamber” of the VAT declaration is received during the period from March 1 to May 31, 2021, then the response period is extended by 10 working days (clause 3 of the Decree of the Government of the Russian Federation dated April 2, 2020 No. 409). And any “contact” control activities, including inspection of the territories and premises of taxpayers, are prohibited until June 1, 2021 (letter of the Federal Tax Service dated 04/09/20 No. SD-4-2 / ​​[email protected] ).

Check the counterparty for signs of a shell company and the presence of disqualified persons

Presence of violations

If, based on the results of a desk audit, the inspectorate comes to the conclusion that the organization has committed violations of tax legislation, then the results of the audit must be documented in an act (clause 5 of Article 88, paragraph 2 of clause 1 of Article 100 of the Tax Code of the Russian Federation). Its form was approved by order of the Federal Tax Service of Russia dated December 25, 2006 No. SAE-3-06/892.

Situation: is it possible to cancel the inspection decision made based on the results of a desk audit? The inspection did not draw up a report on the violations it found.

Answer: yes, you can.

If, based on the results of a desk tax audit, the inspection came to the conclusion that the organization committed violations of tax legislation, then it is obliged to formalize the results of the audit in an act (clause 5 of Article 88, paragraph 2 of clause 1 of Article 100 of the Tax Code of the Russian Federation). The desk audit report is one of the main materials of the tax audit, after consideration of which the inspectorate makes a final decision based on the results of the audit (clause 1 of Article 101 of the Tax Code of the Russian Federation). If the inspection does not draw up an act, then it thereby violates the terms of the procedure for considering tax audit materials.

Violations related to the procedure for reviewing inspection materials may become grounds for canceling the decision on this inspection. This follows from the provisions of paragraphs 2 and 3 of paragraph 14 of Article 101 of the Tax Code of the Russian Federation. Consequently, the fact that the inspection did not draw up a desk inspection report may be sufficient grounds for canceling the inspection decision.

Arbitration practice confirms the legitimacy of this conclusion (see, for example, decisions of the FAS of the North Caucasus District dated November 12, 2009 No. A53-5911/2009, Moscow District dated September 23, 2009 No. KA-A40/8182-09-2, West Siberian District dated February 29, 2008 No. F04-1205/2008(1103-A02-25)).