Article 88 of the Tax Code of the Russian Federation defines a desk tax audit as a check of the law on taxes and fees based on the declaration and documentation that the payer submitted to the tax service. In addition, Article 88 of the Tax Code of the Russian Federation determines the procedure for conducting a desk tax audit.
At the beginning of the desk audit, the taxpayer submits a declaration or calculation to the Federal Tax Service. To implement it, you do not need any special decision from the management of the tax service or permission from the taxpayer. The latter is not sent a notification that the scan has begun. Three months are allotted for it after the declaration is submitted to the tax authority. If discrepancies, errors or inconsistencies in data were discovered during the audit, the tax service will notify the audited company and require an explanation or adjustments to the declaration.
When a request for explanations or adjustments is sent
The tax inspector may discover errors, discrepancies or inaccuracies during a desk audit. In this case, in accordance with paragraph 3 of Article 88 of the Tax Code of the Russian Federation, he must send the relevant requirements to the taxpayer.
Explanations to the declaration may be provided in writing by mail, personal delivery or via telecommunication channels using an electronic signature. Five working days are allotted for their provision from the date of receipt of the request.
If necessary, make adjustments to the declaration by submitting an updated declaration. During a desk audit, the tax office may request additional data or documents from the taxpayer:
- benefits information;
- data on the amount of VAT for reimbursement;
- a personal income tax or corporate tax return was submitted by a participant in a partnership or investment agreement;
- reporting is provided on tax obligations related to the use of natural resources.
Procedure for proceedings in a tax violation case.
Proceedings regarding a tax offense are regulated by Art. 101 Tax Code of the Russian Federation. The audit materials in this case are considered by the head of the tax authority. If the taxpayer submits written explanations or objections, the materials are considered in the presence of officials of the taxpayer's organization or in the presence of individual entrepreneurs or their representatives. Based on the results of consideration of the materials, the head of the tax authority makes a decision. Failure of tax officials to comply with the requirements of Art. 101 of the Tax Code of the Russian Federation may be the basis for the cancellation of a tax authority’s decision by a higher tax authority or court. The decision must be made by the head of the tax authority no later than 75 days from the date of submission of the tax return. In a decision to hold a taxpayer accountable, it is mandatory
the following is indicated: the circumstances of the tax offense committed by the taxpayer, established by the audit; documents and other information confirming the fact of a tax offense; the presence of mitigating or aggravating circumstances of the taxpayer; types of tax offenses; the amount of sanctions applied to the taxpayer with reference to Art. Tax Code of the Russian Federation. The department of desk audits, no later than the next working day after the day the head of the tax authority made a decision, transfers a copy of this decision to the department for collecting tax debts to prepare a request for payment of additional accrued amounts. A copy of the decision is given to the taxpayer or his representative against signature, or sent by registered mail with notification and is considered received 6 days after sending.
Key features of a desk tax audit
In accordance with Article 88 of the Tax Code of the Russian Federation, a desk tax audit is different:
Tax Code of the Russian Federation, Article 88 of the Tax Code of the Russian Federation
1. A desk tax audit is carried out at the location of the tax authority on the basis of tax returns (calculations) and documents submitted by the taxpayer, as well as other documents on the activities of the taxpayer available to the tax authority. A special declaration submitted in accordance with the Federal Law “On the voluntary declaration by individuals of assets and accounts (deposits) in banks and on amendments to certain legislative acts of the Russian Federation”, and (or) documents and (or) information attached to it, and also, the information contained in the specified special declaration and (or) documents cannot form the basis for conducting a desk tax audit.
A desk tax audit of the calculation of the financial result of an investment partnership is carried out by the tax authority at the place of registration of the participant in the investment partnership agreement - the managing partner responsible for maintaining tax records (hereinafter in this article - the managing partner responsible for maintaining tax records).
1.1. When submitting a tax return (calculation) for a tax (reporting) period for which tax monitoring is carried out, a desk tax audit is not carried out, except for the following cases:
- 1) submission of a tax return (calculation) later than July 1 of the year following the period for which tax monitoring is carried out;
- 2) submission of a tax return for value added tax, which states the right to a tax refund, or a tax return for excise taxes, which states the amount of excise duty to be reimbursed;
- 3) submission of an updated tax return (calculation), in which the amount of tax payable to the budget system of the Russian Federation is reduced, or the amount of the resulting loss is increased compared to the previously submitted tax return (calculation);
- 4) early termination of tax monitoring.
2. A desk tax audit is carried out by authorized officials of the tax authority in accordance with their official duties without any special decision of the head of the tax authority within three months from the date of submission by the taxpayer of the tax return (calculation) (within six months from the date of submission by the foreign organization, registered with the tax authority in accordance with paragraph 4.6 of Article 83 of this Code, tax return for value added tax).
If the tax return (calculation) is not submitted by the taxpayer - the controlling person of the organization, recognized as such in accordance with Chapter 3.4 of this Code, or by a foreign organization subject to registration with the tax authority in accordance with paragraph 4.6 of Article 83 of this Code, the tax authority within the prescribed period, authorized officials of the tax authority have the right to conduct a desk tax audit on the basis of the documents (information) they have about the taxpayer, as well as data about other similar taxpayers within three months (within six months for a foreign organization subject to registration registration with the tax authority in accordance with paragraph 4.6 of Article 83 of this Code) from the date of expiration of the deadline for submitting such a tax return (calculation), established by the legislation on taxes and fees.
If, before the end of the desk tax audit of the documents (information) available to the tax authority, the taxpayer submits a tax return, the desk tax audit is terminated and a new desk tax audit begins based on the submitted tax return. Termination of a desk tax audit means termination of all actions of the tax authority in relation to the documents (information) available to the tax authority. In this case, the documents (information) received by the tax authority as part of a terminated desk tax audit may be used when carrying out tax control measures in relation to the taxpayer.
3. If a desk tax audit reveals errors in the tax return (calculation) and (or) contradictions between the information contained in the submitted documents, or reveals inconsistencies between the information provided by the taxpayer and the information contained in the documents available to the tax authority and received by it in during tax control, the taxpayer is informed about this with the requirement to provide the necessary explanations within five days or make appropriate corrections within the prescribed period.
When conducting a desk tax audit on the basis of an updated tax return (calculation), in which the amount of tax payable to the budget system of the Russian Federation is reduced in comparison with a previously submitted tax return (calculation), the tax authority has the right to require the taxpayer to submit within five days necessary explanations justifying changes in the relevant indicators of the tax return (calculation).
When conducting a desk tax audit of a tax return (calculation) in which the amount of loss received in the corresponding reporting (tax) period is stated, the tax authority has the right to require the taxpayer to provide, within five days, the necessary explanations justifying the amount of the loss received.
Taxpayers who are obligated by this Code to submit a tax return for value added tax in electronic form, when conducting a desk tax audit of such a tax return, provide the explanations provided for by this paragraph in electronic form via telecommunication channels through an electronic document management operator in the format established federal executive body authorized for control and supervision in the field of taxes and fees. If the specified explanations are submitted on paper, such explanations are not considered submitted.
3.1. If a foreign organization subject to registration with the tax authority in accordance with paragraph 4.6 of Article 83 of this Code fails to submit a tax return for value added tax within the established period, the tax authority within 30 calendar days from the date of expiration of the established period for its submission sends a notification to such organization the need to submit such a tax return. The form and format of this notification are approved by the federal executive body authorized for control and supervision in the field of taxes and fees.
4. The taxpayer submits to the tax authority explanations regarding identified errors in the tax return (calculation), contradictions between the information contained in the submitted documents, changes in the relevant indicators in the submitted updated tax return (calculation), in which the amount of tax payable to the budget is reduced system of the Russian Federation, as well as the amount of the resulting loss, has the right to additionally submit to the tax authority extracts from tax and (or) accounting registers and (or) other documents confirming the accuracy of the data entered in the tax return (calculation).
5. The person conducting a desk tax audit is obliged to consider the explanations and documents submitted by the taxpayer. If, after considering the submitted explanations and documents, or in the absence of explanations from the taxpayer, the tax authority establishes the fact of committing a tax offense or other violation of the legislation on taxes and fees, officials of the tax authority are obliged to draw up an inspection report in the manner prescribed by Article 100 of this Code.
6. When conducting a desk tax audit, the tax authority has the right to demand that a taxpayer-organization or a taxpayer-individual entrepreneur provide, within five days, the necessary explanations about the transactions (property) for which tax benefits are applied, and (or) request, in the prescribed manner, from these taxpayers documents confirming their right to such tax benefits.
7. When conducting a desk tax audit, the tax authority does not have the right to request additional information and documents from the taxpayer, unless otherwise provided by this article or if the submission of such documents along with the tax return (calculation) is not provided for by this Code.
8. When submitting a tax return for value added tax, in which the right to a tax refund is declared, a desk tax audit is carried out taking into account the specifics provided for in this paragraph, on the basis of tax returns and documents submitted by the taxpayer in accordance with this Code.
The tax authority has the right to request from the taxpayer documents confirming, in accordance with Article 172 of this Code, the legality of applying tax deductions.
8.1. If inconsistencies are identified between information about transactions contained in the tax return for value added tax, or when information about transactions contained in the tax return for value added tax submitted by the taxpayer is identified, information about these transactions contained in the tax return for tax value added submitted to the tax authority by another taxpayer (another person who, in accordance with Chapter 21 of this Code, is charged with the obligation to submit a tax return for value added tax), or in the journal of received and issued invoices submitted to the tax body by a person who, in accordance with Chapter 21 of this Code, is entrusted with the corresponding responsibility, if such contradictions and inconsistencies indicate an underestimation of the amount of value added tax payable to the budget system of the Russian Federation, or an overestimation of the amount of value added tax, declared for reimbursement, the tax authority also has the right to request from the taxpayer invoices, primary and other documents related to these transactions.
8.2. When conducting a desk tax audit of a tax return (calculation) for corporate income tax, personal income tax of a participant in an investment partnership agreement, the tax authority has the right to request from him information about the period of his participation in such an agreement, about his share of profits (expenses, losses) ) investment partnership, as well as use any information about the activities of the investment partnership available to the tax authority.
8.3. When conducting a desk tax audit on the basis of an updated tax return (calculation) submitted after two years from the date established for filing a tax return (calculation) for the relevant tax for the corresponding reporting (tax) period, in which the amount of tax payable in budget system of the Russian Federation, or the amount of the received loss has been increased compared to the previously submitted tax return (calculation), the tax authority has the right to request from the taxpayer primary and other documents confirming changes in information in the relevant indicators of the tax return (calculation), and analytical tax accounting registers, on the basis of which the indicated indicators were formed before and after their changes.
8.4. When conducting a desk tax audit of an excise tax return in which the tax deductions provided for in Article 200 of this Code are claimed in connection with the return by the buyer to the taxpayer of previously sold excisable goods (except for alcohol and (or) excisable alcohol-containing products), the excise tax return submitted in connection with the return by the taxpayer - manufacturer of alcohol and (or) excisable alcohol-containing products of ethyl alcohol to the supplier - manufacturer of ethyl alcohol, an excise tax return reflecting tax deductions of excise tax amounts paid by the taxpayer when importing excisable goods into the territory of the Russian Federation, subsequently used as raw materials for the production of excisable goods, the tax authority has the right to request from the taxpayer primary and other documents confirming the return of excisable goods and the legality of applying the specified tax deductions, with the exception of documents previously submitted to the tax authorities on other grounds.
8.5. When conducting a desk tax audit of a tax return for value added tax, the tax authority has the right to request from a foreign organization registered in accordance with paragraph 4.6 of Article 83 of this Code documents (information) confirming that the place of provision of services specified in paragraph 1 of the article 174.2 of this Code, the territory of the Russian Federation is recognized, as well as other information (information) regarding such services.
8.6. When conducting a desk tax audit of the calculation of insurance premiums, the tax authority has the right to request, in the prescribed manner, from the payer of insurance premiums information and documents confirming the validity of reflecting amounts not subject to insurance premiums and the application of reduced insurance premium rates.
9. When conducting a desk tax audit on taxes related to the use of natural resources, tax authorities have the right, in addition to the documents specified in paragraph 1 of this article, to request from the taxpayer other documents that are the basis for the calculation and payment of such taxes.
9.1. If, before the end of the desk tax audit, the taxpayer has submitted an updated tax return (calculation) in the manner prescribed by Article 81 of this Code, the desk tax audit of the previously submitted declaration (calculation) is terminated and a new desk tax audit begins on the basis of the updated tax return (calculation). . Termination of a desk tax audit means the termination of all actions of the tax authority in relation to a previously submitted tax return (calculation). In this case, the documents (information) received by the tax authority as part of a terminated desk tax audit may be used when carrying out tax control measures in relation to the taxpayer.
10. The rules provided for by this article also apply to payers of fees, payers of insurance premiums, tax agents, and other persons who are responsible for submitting a tax return (calculation), unless otherwise provided by this Code.
11. A desk tax audit of a consolidated group of taxpayers is carried out in the manner established by this article, on the basis of tax returns (calculations) and documents submitted by the responsible participant of this group, as well as other documents on the activities of this group available to the tax authority.
When conducting a desk tax audit for a consolidated group of taxpayers, the tax authority has the right to request from the responsible participant in this group copies of documents that must be submitted with the tax return for corporate income tax for the consolidated group of taxpayers in accordance with Chapter 25 of this Code, including those related to activities other members of the audited group.
The necessary explanations and documents for the consolidated group of taxpayers are submitted to the tax authority by the responsible participant in this group.
12. When conducting a desk tax audit of a tax return (calculation) submitted by a taxpayer - a participant in a regional investment project, for taxes in the calculation of which tax benefits provided for participants in regional investment projects by this Code and (or) the laws of the constituent entities of the Russian Federation were used, the tax the body has the right to request from such a taxpayer information and documents confirming the compliance of the indicators for the implementation of a regional investment project with the requirements for regional investment projects and (or) their participants established by this Code and (or) the laws of the relevant constituent entities of the Russian Federation.
13. A desk tax audit of the calculation of insurance premiums, which declares the costs of paying insurance coverage for compulsory social insurance in case of temporary disability and in connection with maternity, is carried out taking into account the provisions established by Chapter 34 of this Code.
Consequences of refusal to submit a declaration
Article 88 of the Tax Code of the Russian Federation, a desk tax audit establishes that when filing a declaration later than the deadline, this is equivalent to failure to submit a declaration. This can cause the following consequences:
Powers of the tax inspectorate when conducting desk activities
When conducting a desk audit, Federal Tax Service employees can:
The request can be sent by mail, via TKS, or handed to the person against signature.
