Tax officials need a good reason to start an on-site audit. What are the rules for auditing the financial tax Schedule of scheduled tax audits for the year

Tax audits in 2017 have become more dangerous. Inspectors often involve the police. Checklist: how to prepare for tax audits, in which transactions inspectors find schemes.

At present, inspectors on VAT chambers primarily monitor three-stage transactions. And if they reveal discrepancies and non-payment of tax, then they begin an in-depth audit. We have new details. An inspector who participates in such checks, on condition of anonymity, told how illegal deductions are promoted in practice. The main trick is to swoop in with the police.

What transactions are monitored by tax authorities during audits in 2017

The inspectors track the chains of "one-day - transit - buyer" every quarter. Their essence is as follows. The buyer-beneficiary is a company that is trying to get an illegal VAT deduction. The transiter is the supplier of the beneficiary. It reflects significant turnover in the declaration, but the amount of tax is minimal due to the high proportion of deductions. The transiter is put in a chain so that the direct counterparty of the company is not a one-day supplier. She does not report on VAT or submits a zero declaration.

Because of this, the tax inspection program gives discrepancies. Inspectors ask for clarifications, one-day suppliers submit clarifications with VAT payable in the amount that the buyer set for deduction. But in fact, nothing is listed. Companies think that this is all over, because there are no more discrepancies. And the inspectors begin a thorough check (detailed in the diagram below). They also find other inconsistencies in the counterparties' documents, which additionally confirm the illegality of the deductions (see table).

Important figures on field tax audits in 2017

When criminal cases are initiated

Many people think that inspectors come with the police only when there are enough violations to initiate a criminal case for tax evasion. That is, when the arrears exceed 5 million rubles. for three consecutive years, provided that the arrears are more than 25 percent of the total amount of taxes. Or the amount of unpaid taxes is more than 15 million rubles. (). It's a delusion.

The tax authorities will appoint an on-site inspection with the police if they see that the company has participated in one-day schemes at least twice. Therefore, the risk of a joint audit is too high if the company declared doubtful, in the opinion of the inspector, deductions in the declaration in two quarters. Especially when it comes to millions.

What can the police do

Checking with the police is dangerous for two reasons. Firstly, on such inspections, the tax authorities charge 75 percent more than on a regular audit. For nine months of 2016, the average price of a police check is 25.4 million rubles. And the usual exit - an average of 14.6 million rubles.

Secondly, the police are more efficient than the tax authorities, looking for directors and founders of one-night stands, interrogating and seizing documents, seals, flash drives with gray accounting data, etc. Often the director of the counterparty tells the tax authorities that he runs the company. And when the police take him, he denies and refuses all transactions. It happened, for example, that a nominee director admitted that a company representative promised him a reward or said that it was enough to certify a statement that he had signed invoices, and the tax authorities would no longer bother him (decree Arbitration Court Moscow District dated June 16, 2016 No. F05-7588/2016).

Additional measures of tax control (Article 101 of the Tax Code of the Russian Federation)

How a scheme is recognized at tax audits

Error	How the error helped the tax authorities
Invoices contradict acts of acceptance and delivery of work	In the waybills for the transfer of materials to the subcontractor, the date was indicated later than the date of the act of delivery of the finished object to the customer ( decision of the Ninth Arbitration Court of Appeal dated September 26, 2016 No. 09AP-41557/2016).
Invoices do not match company technology	Invoices indicate a large weight and volume of goods. However, neither the company nor the counterparty has the machinery and equipment for loading and unloading such goods. In addition, the weight of the transported cargo exceeds the allowable for TCP ( decision of the Arbitration Court of the North Caucasus District dated February 17, 2016 No. Ф08-551 / 2016).
The customer's answers disagree with the documents of the general contractor	The general contractor wrote off the cost of work under subcontracts as expenses. But the customer said that he provided access to the facility only to the employees of the general contractor ().
According to the documents, the warehouse is used by the supplier, but in fact - by another company	The tax authorities inspected the warehouse, for which the supplier had an agreement to rent. In the warehouse, the tax authorities found only cardboard boxes on which another organization is indicated as the consignee, and a printout of a letter from the manager of another third-party company ( Decree of the Arbitration Court of the Moscow District dated October 19, 2016 No. F05-15548/2016).
Contractor's employees had to travel to the site, but there are no travel expenses	According to the documents, the contractor carried out installation work in another region, but did not purchase tickets for employees and did not pay other travel expenses ( decision of the Arbitration Court of Moscow dated May 25, 2016 No. A40-216329 / 15-108-1761).
There is one contract different options	The tax authorities had two options for one contract with a counterparty: one was signed by the director, the other by his deputy ().

The police also have special methods - they can listen to phones. If a criminal case is opened, then a search is possible. During a search, the investigator has the right to prohibit employees from communicating and moving around the office.

Policemen also often participate in court by proxy from the inspection, if the company disputes additional charges. Tax officials say the involvement of the police strengthens their position and helps them win disputes. At the same time, the judges of the Supreme Arbitration Court allowed the tax authorities to use the materials obtained by the police (paragraph 45 of the Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated July 30, 2013 No. 57). Therefore, judges accept as evidence polls of directors, founders, which were conducted by the police (decision of the Moscow Arbitration Court of June 20, 2016 No. A40-49897 / 16-115-424).

How tax authorities check participants in the scheme

How much, on average, inspectors charge extra for on-site inspections with the police (data for nine months of 2016)

Choose your subject of the Russian Federation	Average cost of an on-site tax audit with the police (rubles)
Moscow
Belgorod region
Bryansk region
Vladimir region
Voronezh region
Ivanovo region
Kaluga region
Kostroma region
Kursk region
Lipetsk region
Moscow region
Oryol Region
Ryazan Oblast
Smolensk region
Tambov Region
Tver region
Tula region
Yaroslavl region
Saint Petersburg
Republic of Karelia
Komi Republic
Arkhangelsk Region and Nenets Autonomous District
Vologda Region
Kaliningrad region
Leningrad region
Murmansk region
Novgorod region
Pskov region
The Republic of Dagestan
The Republic of Ingushetia
Kabardino-Balkarian Republic
Karachay-Cherkess Republic
Republic of North Ossetia-Alania
Chechen Republic
Stavropol region
Republic of Adygea
Republic of Kalmykia
Republic of Crimea	- (there were no checks with the police)
Krasnodar region
Astrakhan region
Volgograd region
Rostov region
Sevastopol
Republic of Bashkortostan
Mari El Republic
The Republic of Mordovia
Republic of Tatarstan
Udmurt republic
Chuvash Republic
Kirov region
Nizhny Novgorod Region
Orenburg region
Penza region
Perm region
Samara Region
Saratov region
Ulyanovsk region
Kurgan region
Sverdlovsk region
Tyumen region
Chelyabinsk region
Khanty-Mansi Autonomous Okrug-Yugra
Yamalo-Nenets Autonomous Okrug
Altai Republic
The Republic of Buryatia
Tyva Republic
The Republic of Khakassia
Altai region
Krasnoyarsk region
Irkutsk region
Kemerovo region
Novosibirsk region
Omsk region
Tomsk region
Transbaikal region
The Republic of Sakha (Yakutia)
Primorsky Krai
Khabarovsk region
Amur region
Kamchatka Krai
Magadan Region
Sakhalin region
Jewish Autonomous Region
Chukotka Autonomous Okrug

Is it possible to avoid field tax audits

You can get acquainted with it on the official website of the Prosecutor General's Office of the Russian Federation (http://plan.genproc.gov.ru/plan2017/). To find out if checks are planned for a particular company or individual entrepreneur, you need to enter the following data in the search form (you can limit yourself to one or more items):

• name of the organization or full name of the individual entrepreneur;
• month of verification;
• body name state control or supervision;
• the address of the checked object.

If a business entity really needs an audit, the search results will include, among other things, its duration in working days or hours, as well as the subject of the audit (for example, ensuring consumer rights, sanitary and epidemiological supervision, fire supervision, industrial safety supervision, compliance with license requirements, etc.).

What should be taken into account when preparing a response to a request from a supervisory authority during an audit? How to assess compliance with the law of the actions of inspectors? Users of the GARANT system can receive prompt assistance from experts by phone by connecting New Product "Expert advice. Checks, taxes, law" .

Recall that the General Prosecutor's Office of the Russian Federation publishes a consolidated plan for inspections of economic entities annually based on data provided by regulatory authorities (, federal law dated December 26, 2008 No. 294-FZ "On the protection of the rights of legal entities and individual entrepreneurs in the exercise of state control (supervision) and municipal control"; hereinafter - Law No. 294-FZ). However, tax audits are not included in the plan.

Starting from January 1, 2017, another form of checks appeared - a test purchase. But such purchases will be carried out without prior notice to the company or individual entrepreneur and on the grounds provided for unscheduled inspections (). Therefore, there is no information about them in the summary plan of inspections.

Small businesses continue to enjoy supervisory holidays, which will last until December 31, 2018. This means that scheduled inspections are not carried out in respect of them if they have not committed gross violations over the past three years. If, however, a representative of a small business nevertheless finds a record of an upcoming inspection on the website of the Prosecutor General's Office of the Russian Federation, he can.

One-day companies and mutually dependent companies will be a priority for tax audits in 2017. Changes, new rules for desk and field audits and debt collection will be discussed in the article.

New rules on tax audits 2017: what are the reasons for the changes

The Federal Tax Service of Russia published on nalog.ru "Tax Passport" of each region and statistics on the arrears of companies in the whole country. Debts have risen like never before last years. Because of this, the tax authorities have been tasked with reducing the amount of companies' debt as soon as possible. They will attack from all sides.

Let's see what the 2017 tax audits will be like, what changes, new rules you should prepare for.

Desk and field tax audits in 2017

Tax audits in 2017 will be more dangerous - inspectors are trying to charge more and more not only on field audits, but also on cameral ones. During all checks, special attention will be paid to one-day transactions. This is reported by the tax authorities we interviewed. The company will be asked for clarifications or documents on such transactions. And some inspections immediately demand to remove expenses and deductions if the counterparty is listed in the one-day database. There are still new trends in the next checks.

Frequent cameras. Inspectors conduct in-depth camera meetings now 20 percent more often than a year ago. This means that the likelihood that you will be asked for clarifications or documents for an in-depth audit and larger additional charges than before is also growing. Thus, over the year, the average price of one effective camera camera has sharply increased - up to 58 thousand rubles. This is 39 percent more than last year (41,700 rubles). Tax officials report that accruals have increased due to VAT cameras - the FTS program now automatically detects discrepancies between the supplier and the buyer. At the same time, the share of effective cameras still stands still - 5 percent.

Expensive field checks. Every year, inspectors come to companies less and less often - in the first nine months of 2016, the tax authorities checked 17,362 organizations, and a year ago - 19,749. additional charges. The average price of an on-site inspection has increased by almost half - by 45 percent. According to the data for the nine months of 2016, it amounts to 14,605,000 rubles, and a year ago the tax authorities charged much less - 10,044,000 rubles. But prices may vary in your area. For example, in Moscow it is 41.6 million rubles, in St. Petersburg - 71.8 million rubles, and in the Krasnodar Territory - 4.9 million rubles.

All this suggests that the tax authorities plan audits even more accurately. Tax audits in 2017 will not be an exception. Changes, new rules allow you to select potential violators using the ASK VAT-2 system. In 2017, the tax authorities will plan on-site audits primarily based on the gaps that the program has identified in VAT returns.

In 2017, the tax authorities are also planning comprehensive audits of interdependent companies. That is, they want to check the entire group of such organizations at once. In this way, inspectors will be able to analyze transactions between dependent counterparties, identify business splitting, including those carried out in order to remain simplified.

But the most dangerous checks are still those that the tax authorities carry out jointly with the police. In the nine months of 2016, the tax authorities conducted 4,623 joint audits. The audit price was 25,428,000 rubles. This is 20 percent more than in 2015.

You can see the average price of an on-site and desk audit in your region in the table (below).

New Contribution Checks. The tax authorities will check contributions. But inspectors will not start with on-site inspections. First, work will be done using the same methods as for personal income tax (letter of the Federal Tax Service of Russia dated October 20, 2016 No. ЗН-18-1 / 1103). That is, the tax authorities will ask for clarifications about low wages, call for salary commissions, include in the inspection plan those companies that are suspected of understating the base for personal income tax and contributions.

Field inspections of the IFTS for 2017: plan and schedule of inspections

Unlike other departments (for example, funds), tax inspectors do not publish a plan and schedule of audits for the coming year.

You can learn about non-tax audits on the website of the Prosecutor General's Office. In a special form, you need to specify basic data about (OGRN company, TIN, name), and the service will show who, when and how often will check. The schedule for 2017 should be available soon.

Collection of tax debts in 2017

How tax debts have grown. According to the official statistics of the Federal Tax Service of Russia on all major taxes - profit, VAT, personal income tax - the budget received money on average 5 percent more than last year. The fall in payments was recorded only for the mineral extraction tax, and the amount of property taxes decreased quite slightly (by 2%). But at the same time, tax debts of companies are growing in all regions of the country. It turns out that this year the companies paid more than a year ago, but at the same time they owe the budget more than last year.

According to the website nalog.ru, from January 1 to September 1, 2016, the debt increased by 16 percent. Over the past five years, such a sharp jump has never happened. Therefore, in all regions, the tax authorities began enhanced measures to recover arrears. This will be especially felt by companies in Moscow, the Moscow Region, St. Petersburg, the Kabardino-Balkarian Republic and the Krasnodar Territory - here the largest debts.

How the IFTS will collect debts. First, the company will be called for a commission on debts. Many companies, even before the commission or immediately after it, transfer part of the debt to the budget in order to convince the tax authorities of their good faith. You can also agree with the tax authorities a schedule for the gradual payment of debts. Secondly, they will withdraw from bank accounts. Including if after the commission the tax authorities do not receive results. If there is not enough money in the account, they will collect debts at the expense of property. Thirdly, they will try to collect debts from the new company if the business was transferred to it. Or personally from the director, if the company became bankrupt as a result of large debts.

And fourthly, clarifications will be required. Previously, inspectors often asked the company to submit a clarification and reduce the amount of tax to the one that it actually paid so that there were no debts. Now the management of the service prohibits manipulation with clarifiers in this way. Therefore, such local requirements are not often possible. But for 6-personal income tax, they will ask for clarifications. This year, according to inspectors, personal income tax debts have increased due to errors in 6-personal income tax. You can remove the arrears and penalties by clarification.

Advice
See the safe tax burden by industry in your region on the website of the Federal Tax Service nalog.ru in the section "Statistics and Analytics" > "Tax Analytics" > "Tax Passports"

Fighting losses and low tax burden in 2017

Strengthening the work of unprofitable commissions is also one of the main tasks for the tax authorities at the end of this year and at the beginning of 2017. We learned about this from a letter from a regional FTS. Moreover, on commissions, inspectors will process not only unprofitable companies, but also those with tax amounts payable below the industry average for the region. If they call, they will require you to submit an update on profit for nine months and remove the loss. And in the declaration for 2016 - to reflect the amount of tax payable, close to a safe indicator of the tax burden in your region.

It is safer to go to the inspection and explain how you plan to get out of a loss-making or low-profit situation. A low load can be justified by the fact that sales have decreased, expenses have increased, etc.
If you ignore the call for a commission, there is a risk of an on-site inspection and enhanced cameras. And on checks, they will deal with the loss more carefully. This is evidenced by the statistics of the Federal Tax Service. So, according to the results of 9 months of 2016, tax authorities removed losses for 50 billion rubles on commissions. less than on inspections. And on inspections, losses were reduced by a total of 358.8 billion rubles. - this is twice as much as in the same period last year (179.4 billion rubles).

Important!
How else to deal with losses
From January 1, the rules for carrying forward losses will change. Now companies have the right to write off the loss of previous years without limiting the amount. From 2017, it will be possible to take into account a loss in the amount of no more than 50 percent of the tax base of the current period. This restriction is introduced for all losses that have arisen since 2007. For example, as of January 1, 2017, the company has an unwritten loss of 700,000 rubles. The tax base (profit) for the 1st quarter of 2017 is 500,000 rubles. Therefore, in the first quarter of 2017, a loss in the amount of 250,000 rubles can be taken into account. (500,000 rubles × 50%). The remaining 450,000 rubles. (700,000 - 250,000) the company will carry over to the next periods.

If the company received a loss at the end of the reporting period, then it is impossible to write off the losses of previous years. It will be possible to take them into account only when there is a profit. And no more than 50 percent of the tax base

How much does the IFTS charge additionally for inspections (data for 9 months of 2016)

Choose your subject of the Russian Federation	Average price of camera room (rub.)	Average cost of field inspection (rub.)
Central Federal District
Moscow	126 200	41 611 200
Belgorod region	13 500	5 034 600
Bryansk region	22 800	4 595 900
Vladimir region	40 400	25 264 700
Voronezh region	10 800	3 919 200
Ivanovo region	12 000	5 363 500
Kaluga region	46 100	12 161 200
Kostroma region	24 100	4 339 600
Kursk region	19 800	36 942 800
Lipetsk region	18 800	9 204 700
Moscow region	49 700	9 018 200
Oryol Region	15 500	5 450 100
Ryazan Oblast	16 400	9 041 200
Smolensk region	17 500	4 409 900
Tambov Region	30 600	3 768 100
Tver region	15 300	6 316 700
Tula region	26 700	10 012 100
Yaroslavl region	18 000	14 806 300
Northwestern Federal District
Saint Petersburg	12 800	71 828 700
Republic of Karelia	12 300	3 644 700
Komi Republic	19 400	21 656 200
Arkhangelsk Region and Nenets Autonomous Area	19 400	20 665 100
Vologda Region	29 000	9 561 400
Kaliningrad region	64 700	27 580 100
Leningrad region	45 400	17 811 200
Murmansk region	21 200	22 383 400
Novgorod region	18 700	5 006 300
Pskov region	18 300	10 354 300
North Caucasian Federal District
The Republic of Dagestan	19 600	5 386 300
The Republic of Ingushetia	31 800	5 345 200
Kabardino-Balkarian Republic	4 940 300	40 115 900
Karachay-Cherkess Republic	13 600	1 879 300
Republic of North Ossetia-Alania	83 900	3 570 200
Chechen Republic	7 700	3 068 800
Stavropol region	66 800	11 583 400
Southern Federal District
Republic of Adygea	46 900	4 450 200
Republic of Kalmykia	10 700	2 691 300
Republic of Crimea	32 900	6 247 300
Krasnodar region	25 200	4 985 600
Astrakhan region	10 400	5 559 200
Volgograd region	25 900	11 235 300
Rostov region	46 100	8 940 300
Sevastopol	13 100	9 356 800
Volga Federal District
Republic of Bashkortostan	31 600	5 224 000
Mari El Republic	8 600	7 135 800
The Republic of Mordovia	14 000	5 044 000
Republic of Tatarstan	32 900	6 304 100
Udmurt republic	39 600	6 724 500
Chuvash Republic	22 900	6 433 100
Kirov region	15 700	9 985 000
Nizhny Novgorod Region	32 300	13 310 800
Orenburg region	11 200	8 167 700
Penza region	23 200	5 230 900
Perm region	23 100	9 594 900
Samara Region	33 900	5 787 800
Saratov region	11 800	4 490 200
Ulyanovsk region	11 000	8 698 000
Ural federal district
Kurgan region	13 800	3 426 300
Sverdlovsk region	23 700	7 234 200
Tyumen region	23 600	10 253 000
Chelyabinsk region	12 000	11 825 300
Khanty-Mansi Autonomous Okrug-Yugra	18 700	14 251 500
Yamalo-Nenets Autonomous Okrug	44 000	12 258 000
Siberian Federal District
Altai Republic	7500	12 371 300
The Republic of Buryatia	21 000	8 475 400
Tyva Republic	11 600	3 139 000
The Republic of Khakassia	7100	4 582 100
Altai region	17 600	4 866 900
Krasnoyarsk region	7000	6 736 900
Irkutsk region	14 100	10 191 100
Kemerovo region	42 400	13 941 900
Novosibirsk region	14 700	10 620 400
Omsk region	14 400	6 600 500
Tomsk region	11 600	11 628 500
Transbaikal region	18 900	6 042 700
Far Eastern Federal District
The Republic of Sakha (Yakutia)	14 900	6 355 900
Primorsky Krai	11 000	7 062 600
Khabarovsk region	75 400	21 776 100
Amur region	35 400	9 512 500
Kamchatka Krai	13 100	10 332 800
Magadan Region	12 400	6 690 200
Sakhalin region	7100	84 627 500
Jewish Autonomous Region	13 800	6 144 400
Chukotka Autonomous Okrug	15 400	10 621 100

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

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

Changes in tax policy in 2020

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

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

Administration of insurance claims

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

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

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

Zero tax rate

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

In incentive pay

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

What do these changes mean for taxpayers?

Benefits for taxpayers:

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

What will be checked more often in 2020

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

Types of checks

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

cameral

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

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

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

visiting

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

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

Stages of implementation:

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

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

Suspension and extension

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

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

An extension can be implemented for many reasons:

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

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

Scheduled and unscheduled tax audits

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

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

What is the signal to check (reasons for control)	What violations are expected
Reducing the tax burden in relation to the industry average level (by 10% or less)	There is a suspicion of tax savings
Lack of active communication during the period of conclusion of the contract, violation of the rules for its execution, lack of reliable information about the location of the premises	Interaction with counterparties that cause suspicion (distrust)
Exceeding the rate of increase in spending over income	Assumption of understatement of income, overstatement of expenses
Continued losses	Loss inconsistency with increase in sales revenue
Low salaries of employees (below the industry average by 10%)	Suspicion of payments "in envelopes"
Doubtfulness of contracts with existing intermediaries	Suspicion, for example, of manipulation with a product that, in a given volume, in given time just couldn't be produced. Discrepancy of the indicated material resources with the actual data, another.
Change of location	Special reprieve to correct identified violations
Non-compliance with the industry average level of profitability	Underreporting

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

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

Tips for best options behavior of the director in the event of an audit may be the following:

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

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

Responsibility for results

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

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

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

Publication date: 27.01.2017 04:54 (archived)

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

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

Secondly, there appeared the new kind liability for tax violations.

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

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

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

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