Explanatory note to the tax office for property tax sample

During the audit of reporting, the tax inspectorate may have questions due to detected inaccuracies and errors in the data. Therefore, tax authorities often send requests for written explanations

.

Explanations are requested during tax monitoring or based on the results of a desk audit if:

• contradictions and shortcomings were found in the reporting documents;
• discrepancies were identified between reporting indicators and tax information;
• an updated form with a reduced tax amount has been submitted;
• a loss is declared in the statements;
• an application for benefits has been submitted;
• An application for an investment income tax deduction has been submitted.

Explanations during the on-site inspection are requested to clarify the company’s position on the violations detected.

You can submit explanatory documents without a request from the Federal Tax Service, for example, along with clarification.

Reasons for requesting clarification from the tax office

When conducting a desk inspection, the inspector has the right to request written explanations from the organization about the identified discrepancies. Clause 3 of Article 88 of the Tax Code of the Russian Federation indicates the main reasons when it is necessary to give an explanation of what happened:

The company's management must send a reasoned response to the request within 5 days from receipt of the notification.

Sample response to a tax request for clarification

Today, some institutions have to face the need to provide an explanation to the tax authorities after any audit or reporting. To ensure that explanations do not provoke additional checks by the supervisory authority, the preparation of the explanation must be taken very seriously, with full responsibility, and not delay in responding.

What requirements are relevant now?

As a rule, the requirement to provide explanations arises after a certain period after reports or declarations, and the reason for the requirement may be any erroneous entry or inaccuracy in reporting.

Quite often, questions arise from supervisory structures regarding reporting for VAT refunds when counterparties’ reports do not match, due to discrepancies in tax data in income tax returns.

Questions may also arise as a result of unjustified losses of the enterprise during an audit, when sending an updated declaration or in tax reporting, in which the tax amount is shown to be less than in the initial information, etc.

For example, for VAT there are 3 main types of requirements for writing explanations, a sample of which was developed and approved electronically by the Federal Tax Service standards:

• According to control compliance
• For disagreements with counterparties
• About information not recorded in the sales journal (letter of the Federal Tax Service No. ED-4-15/5752 dated 04/07/2015).

Requirements for explanations after VAT returns may arise for other reasons, but a sample document has not yet been developed by the tax authorities.

To send a response, the payer has 6 working days to report receipt of the request, plus another 5 working days to send a response to the request (weekends and holidays are not taken into account).

How to write explanations to the tax office in 2021

If the payer has received a request from the tax service for an explanation, it means that the inspectorate has found something suspicious in the payer’s declaration.

It should be noted that the Federal Tax Service Inspectorate provides desk control of all declarations and accounting reports using an automatic electronic program that can quickly identify errors in reporting (discrepancies between data in reports, discrepancies between the submitted declaration and the information available to the assigned inspector), as a result of which the Federal Tax Service Inspectorate submits a request for an explanation of this fact (clause 3 of Article 88 of the Tax Code of the Russian Federation). There may be other reasons for submitting a request for explanation.

The explanatory note to the Federal Tax Service is drawn up in free form, except for explanations during the desk audit of the VAT declaration. If the payer believes that there are no inaccuracies or inconsistencies in the sent report, then this should be indicated in the explanation of the requirement:

“...In response to your request No. 75 dated March 2, 2020, we report that there are no inaccuracies in the tax return for the requested time. Based on this, we consider it unacceptable to make corrections to the reporting for the specified time...”

If you discover an error in reporting that does not entail a tax reduction (for example, a technical inaccuracy in displaying a code), you can explain what error was made, indicate the correct code and provide evidence that this inaccuracy did not lead to a reduction in the amount of tax paid or send an updated declaration.

However, if an inaccuracy is discovered that results in a tax reduction, an amended return must be submitted immediately. It makes no sense to give explanations under such circumstances (clause 1 of Article 81 of the Tax Code of the Russian Federation; Letter of the Federal Tax Service No. ED-4-15/19395 dated November 6, 2015).

Every taxpayer is obliged to know that the legislation does not provide that explanations must be submitted only in writing, i.e. this suggests that explanations can be provided orally, however, to avoid any misunderstandings, it is better to prepare a written response.

Explanation to the tax office regarding losses

When checking unprofitable enterprises, the tax service carefully examines whether income taxes are underestimated. The audit period covers the past two years or more.

When a taxpayer receives a request to explain the cause of losses, it is necessary to promptly send a response to the supervisory service, which explains in detail why costs are higher than income. For example, you can refer to the fact that the company was created recently, there is still little clientele, and the costs of renting the building and maintaining employees are high, etc.

In the answer, it is necessary to pay attention to the fact that all costs are documented and the reporting is drawn up correctly. For greater clarity, you can create a table displaying a list of costs for the year broken down by operations.

Download the explanatory note to the tax office on losses

(: “We draw up explanations of losses in response to the request of the tax authority”)

Explanation to the tax office about discrepancies in declarations

Supervisory structures check all declarations using automatic programs, and they can very quickly find a discrepancy between the information in one declaration (for example, for VAT) with the information for another (for example, for income tax) or with the accounting report. In this case, the inspection is forced to contact the payer with a demand to explain the reason for the discrepancy between indicators (for example, revenue).

Considering that accounting in institutions is not carried out in the same order as accounting in the supervisory service, it is not difficult to explain the identified discrepancies.

For example, VAT tax data may not coincide with the amount of profit, since there are non-sales income that is not subject to VAT (fines, dividends, exchange rate discrepancies).

This circumstance may cause discrepancies, which should be written about in the response to the request. (Article 250 of the Tax Code of the Russian Federation).

Explanation from the Federal Tax Service on VAT

Source: https://DocInfo.net/obrazets-otveta-na-trebovanie-nalogovoj-o-predostavlenii-poyasnenij/

Responsibility

No matter how much tax officials intimidate with financial sanctions, it will not be possible to hold people accountable for failure to provide explanations.

Let's find out why:

• according to Art. 126 of the Tax Code of the Russian Federation cannot be a reason for a fine when requesting clarification, since this is not a requirement to provide documents;
• Article 129.1 of the Tax Code of the Russian Federation cannot be applied, since this is not a counter-check;
• According to Article 19.4 of the Code of Administrative Offences, it is impossible to bring to administrative liability, since this article is applicable only in case of failure to appear at the inspection when called.

But, in any case, it is better to check and find out why the discrepancies appeared. Perhaps this will help to detect an accountant's mistake when drawing up the report.

Reducing the tax burden

This issue is of particular interest to tax authorities. Thus, representatives of the Federal Tax Service constantly monitor the volume of revenues to the state budget. If they decrease, the reaction is immediate: demands with the provision of an explanatory note, an invitation to the manager to a personal meeting with a representative of the Federal Tax Service, or an on-site desk audit (a last resort).

In such a situation, you cannot hesitate; you must immediately provide explanations to the Federal Tax Service. In the explanatory note, describe all the circumstances and facts that influenced the reduction in tax payments. Confirm the facts with documents or provide economic justification. Otherwise, the Federal Tax Service initiates an on-site inspection, which may take several months.

What to write in an explanatory note:

1. Reduction of salary taxes. The reasons may be staff reduction, enterprise restructuring, or reduction in wages.
2. A decrease in profits may occur due to termination of contracts with customers. A copy of the additional agreement on termination of the contract should be attached to the explanatory note.
3. Increased costs as a result of decreased profits. The justification may be expansion of activities (increasing production volumes, opening a new branch, division, retail outlet), changing suppliers or increasing prices for inventories and raw materials (attach copies of contracts).

There can be quite a few reasons for reducing the tax burden. We will have to look into each specific case.

The requirement is issued by your Federal Tax Service on the basis of instructions from the counterparty inspection. 3 tbsp. 93.1 Tax Code of the Russian Federation. In this case, inspectors must attach a copy of the order to the request. 4 tbsp. 93.1 Tax Code of the Russian Federation. True, sometimes tax authorities forget to do this. And in a similar situation, one of the courts considered that such a violation of the procedure for requesting documents does not infringe on the rights of the organization. Resolution of the Arbitration Court of the Sverdlovsk Region dated March 26, 2008 No. A60-1140/2008-C10, and accordingly, there are no grounds for non-submission of documents.

Explanation of discrepancies regarding 6-NDFL

Quarterly, the accounting department submits Form 6-NDFL to the Federal Tax Service, which indicates information about income and withheld tax amounts for each employee.

What to do if tax authorities ask for clarification on inaccuracies in the report? To get started you need:

1. check all indicators reflected in the form;
2. check the indicated figures with other reports with which the tax office is reconciling;
3. specify the amount of the transferred tax;
4. if it turns out that there is no error, then you need to send a logical explanation; if an error is discovered, send a clarifying report.

If it turns out that there is an error in the personal income tax information, the company may be fined for inaccurate provision of information in the amount of 500 rubles. for each document (clause 1 of Article 126.1 of the Tax Code of the Russian Federation). The company is released from liability if the error was identified independently and corrected. Therefore, every accountant should know the rules for preparing all types of reporting in order to avoid mistakes.

Sample explanatory note to the Tax Office upon request in 2021 - losses, simplified tax system, personal income tax

Situations often occur when the tax service requests certain explanations for the indicators that a company or entrepreneur provides in reporting.

During periodic audits, the tax officer sends a request, specifying a period for fulfilling the requirement - 5 working days. Let's look at a sample of filling out an explanatory note to the tax service.

What you need to know

According to the law, starting from 2021, taxpayer organizations must respond to requests from the Federal Tax Service.

If previously tax officials did not recommend regulating their requirements, since such organizations could arouse high interest from control authorities, then from 2021 the absence of an explanatory note to the tax authority upon request will lead to the imposition of a fine in the amount of 5 thousand rubles for the first violation.

The second delay in response within a year increases the fine to 20 thousand rubles. In addition, the Federal Tax Service may block the organization’s bank accounts.

When to provide it

The explanatory note must be in writing and accompanied by supporting documents.

If you have received a notice from the tax service with a request to provide an explanation, this means that the tax officer is not satisfied with something in the report.

Typically, requests are sent during periodic checks. Desk inspection is carried out using special programs in automatic mode.

Situations when a tax organization has the right to request clarification:

1. If there are errors in the reporting or different data between the tax service data and the data in the report.
2. If in the updated reporting the tax amount is lower than in the original one.
3. If reporting on fees is reported at a loss.

When tax reports contain errors, companies and entrepreneurs can send updated reports rather than an explanatory note.

Any explanatory note is drawn up in free form; there are no strict forms for its preparation.

The document is submitted in one of the following ways:

1. By contacting the tax office.
2. By mail.

In relation to explanatory notes, there is an electronic option for submission. But it applies only to the VAT explanation and only when the organization submits VAT reporting electronically.

In order to avoid possible mistakes when writing an explanation, you need to clearly know what the tax service is asking from you.

Since there are no clear requests for writing a note, the process is simplified, but you need to remember the following points:

1. The note must be registered under a specific number.
2. The explanation must include the name of the authority to which you are sending the note.
3. In the note you need to write the tax office request number.
4. In the text of the document it is necessary to highlight sections and subsections.
5. Attachments to the note must be properly completed.

If an error recorded by tax officials is present in the report, but does not affect the final result and does not reduce the tax base, the company or entrepreneur can indicate in the explanatory note that this error does not reduce payments to the budget or submit an updated declaration.

Step-by-step instructions for filling out

According to the legislation, Article 88 of the Tax Code of the Russian Federation, after a tax audit, employees of the Federal Tax Service have the right to request an explanation in connection with discrepancies in the information provided by the entrepreneur or discrepancies between the figures in the report and the documentation supplementing it.

An explanatory note is written addressed to the manager on the service sheet of the enterprise. The form for a short explanatory note to the balance sheet can be downloaded here.

There is no special form for writing a note, but there are special samples as recommended forms of writing.

The note should include:

1. Document's name.
2. Date and place of writing the note.
3. In the header is the name of the organization, address, TIN.
4. Be sure to mention that the note was drawn up for the purpose of providing information to the tax service.
5. Register agreements and disagreements on the part of the tax authorities. An explanatory note allows you to answer several questions simultaneously.
6. If the note is drawn up as a result of errors in the reporting documents, the report must be revised and corrected.
7. In the main part of the statement, disclose in detail the reason and circumstances of the current situation.
8. If you have photocopies of documentation, attach them to the case as evidence.

If the organization submitted the report in electronic form, but provided the note in writing, then the SB will consider the information not provided.

The taxpayer decides in what form the explanation should be drawn up. The answer depends on the nature of the request. In any situation, you must remember that you cannot answer a request with empty phrases.

The taxpayer must refer to certain facts, figures and tax codes, providing documentary evidence.

For losses

Most often, the tax office considers losses received over several years. Explanations are drawn up by legal entities whose enterprises have been registered for more than 2 years.

This is not required of new companies; losses are a normal process for new companies. An explanatory note on losses is written to explain the occurrence.

Therefore, the note needs to disclose the following information:

1. About the income and expenses of the company, calculate and show as a result of which the organization operated at a loss.
2. About what caused it to happen.

The information described should be supported by documentation. These could be accounting statements, transactions with clients and suppliers, and so on. Finally, describe the work to eliminate losses in the future.

According to the simplified tax system declaration

The explanatory note on the simplified tax system declaration and the need to provide it are related to the fact that in reporting cases the amount of expenses differs from the amount that goes to the organization’s account.

Today, tax inspectors have access to the accounts of enterprises and legal entities.

It is the discrepancies in the figures of the report and the declaration that are the reason for drawing up an explanatory note.

These discrepancies are the transfer of funds to the company's account that generate profit, but are not included in the company's income, for example, return of payment, loans, etc.

According to personal income tax certificates

Personal income tax reporting is a mandatory procedure for all institutions and entrepreneurs. During a desk audit, you do not need to provide any certificates, since this type of reporting is not related to declarations and calculations.

An explanatory note is required by tax inspectors in case of discrepancies in the information, as a result of suspicion of the reliability of the information and the emergence of questions related to the documentation.

INFS may require a response in the following situations:

1. The difference in the amounts of taxes paid, accrued and withheld.
2. Incorrect tax calculation.
3. Discrepancy in profitability and tax paid.
4. Inconsistency between 2-NDFL provided by a legal entity and the 3-NDFL declaration.
5. Incorrect data in certificates about the number of employees in the institution.

The most common reasons were revealed in the event of which the tax service requires a note.

other methods

In addition to information about the organization’s activities, the Federal Tax Service also requests information about counterparties. This check is called a counter check. What is the test?

The office department receives a request to provide all actions related to a certain object and provide supporting documentation (transactions, calculations).

Information must be provided for the period requested by the tax office. The note is drawn up in the correct sequence, that is, with the requested information.

If no actions occurred during the specified period, it should be indicated that during a certain period of time no operations were carried out in relation to the LLC.

Are penalties possible?

The Tax Inspectorate does not provide for the imposition of fines for failure to provide an explanatory note.

However, if an entrepreneur was supposed to visit the tax office, but did not come, administrative liability is imposed for this.

The organization itself must provide explanations and documents to the tax authorities in order to avoid blocking the company’s accounts.

It is important to know that the tax authorities may impose penalties on the information provided:

The Federal Tax Service has the right to receive explanations about the unreliability of information, errors in calculations and reporting documents, based on the provisions of Article 88 of the Tax Code of the Russian Federation.

: important nuances

If the requirements are ignored, the taxpayer may be subject to fines. If he submits reports electronically, the explanation is submitted in the same way.

Upon request, the company attaches certified copies of the certificates to its sample explanatory note to the tax service.

It happens that the requirement of the tax service regarding discrepancies in reporting is caused by the lawful actions of the enterprise.

For example, such discrepancies between income and expenses reflected in the VAT and income tax returns may be caused by the presence of non-taxable amounts.

Many types of activities reported on income tax returns are not subject to VAT.

Attention!

• Due to frequent changes in legislation, information sometimes becomes outdated faster than we can update it on the website.
• All cases are very individual and depend on many factors. Basic information does not guarantee a solution to your specific problems.

That's why FREE expert consultants work for you around the clock!

APPLICATIONS AND CALLS ARE ACCEPTED 24/7 and 7 days a week.

Source: https://zanalogami.ru/obrazec-pojasnitelnoj-zapiski-v-nalogovuju-po-trebovaniju/

Explanation of low wages

In Russia, the process of legalizing wages is underway. The rule has been established that workers for their work must receive no less than the minimum wage approved at the state level. At the same time, in the regions of the Far North or equivalent areas, wages should be calculated taking into account increasing factors.

If the inspector discovers that in the submitted calculation the workers’ wages are below the maximum value, then he has the right to demand an explanation of the discrepancies.

Reasonable reasons for this situation may be:

• due to the difficult situation of the organization, employees were transferred to part-time work, the salary was calculated based on the time actually worked;
• if the employee went on vacation, then this circumstance can be pointed out. Often employees go on vacation for a long period of time, receive vacation pay in one month, and the subsequent period remains without accruals or they are insignificant;
• There may be another situation, for example, a person got sick, issued a sick leave, and handed it over to the accounting department for payment later;
• If tax officials ask to explain the reasons for the discrepancy in wages from industry indicators, then they can write that workers receive according to the minimum wage level. But it is not possible to increase the amount, since the company is still young and production volumes are insignificant.

Any explanations must be supported by documents. In this case, you can attach orders about vacation, about switching to a shortened working day, payslips about accruals, sick leave, etc.

Late payment of tax, explanation from the Federal Tax Service

For such reasons, inspectors rarely request clarification; they have the right to send a demand for payment of the relevant tax after the expiration of the regulated period for payment.

What to do if the tax authorities asked to indicate the reasons for the delay in paying taxes?

In these cases, financial sanctions can be avoided; the main thing is to respond to the notification in a timely manner and take measures to provide explanations.

Can personal income tax be checked?

The sample explanatory note to the tax office upon request for personal income tax must also correspond to the requested information. Unlike VAT reporting, personal income tax certificates are not tax returns, so the Federal Tax Service cannot conduct desk audits. However, she has the right to check the correctness of the preparation of certificates and tax calculations.

If an organization receives a request for personal income tax, it means that errors were made in the calculations when drawing up the certificates. Such errors could be:

• discrepancies between calculated, withheld and paid taxes;
• incorrectly applied deduction;
• a significant reduction in personal income tax compared to the previous period.

When responding to a request from the fiscal authorities, it is necessary to make corrections to the certificates and indicate this in the note. In this case, you will have to list by name each employee for whom the error was made and make adjustments to the accounting records.

Explanation of lack of activity

When conducting business activities, the company's management often encounters financial difficulties, which serves as a reason for suspending activities.

To avoid misunderstandings, it is recommended to immediately inform the tax authority, the Pension Fund of the Russian Federation, and social security services that for specific reasons the organization’s activities have been suspended, employees have been fired, and wages have not been accrued.

Let's find out what arguments can be written in a letter. Most often these are the following reasons:

• due to the economic crisis in the country;
• production volumes have decreased, activities have been temporarily suspended, if work is resumed, the organization undertakes to notify government authorities about this;
• The company decided to liquidate.

Suspension of a company's business activities does not relieve the taxpayer from submitting reports. Penalties are provided for late submission of even zero declaration forms.

Required explanation attributes

Due to the tightening of rules, a sample explanatory note to the tax office upon request has become in demand among accountants and lawyers. In fact, the Federal Tax Service does not provide a mandatory clarification template, but there are rules for responding. Their requirements for the design of an explanatory note include a number of mandatory points:

• letterhead;
• details and contacts of the enterprise;
• availability of the outgoing number and date of the note;
• mention in the body of the letter of the details of the received request for speedy identification;
• transcript of the position and signature of the person who put the stroke on the letter.

The taxpayer decides in what form to write the explanations. The answer mainly depends on the nature of the requirement. In any case, we must remember that it is not suitable to answer the demand with empty phrases. The taxpayer must refer to specific facts, figures and the letter of the tax code, providing documentary evidence.

How to fill out an explanatory form correctly

The document is drawn up in any form, since there is no approved standard form. The explanation can be drawn up by hand or using computer technology.

When drawing up a document, you should follow the general rules:

• the name of the inspection that requested the explanation is written in the header;
• The answer can be issued on the company’s letterhead. If there is no such form, then you must indicate the full name of the company, OGRN, INN, KPP and legal address;
• the date and number of the inspection requirement for which an explanation is provided should be indicated;
• further details of the situation that require clarification are described in detail;
• It is best to document the facts that caused the discrepancies identified. For example, if an employee’s salary is less than the subsistence minimum, then a vacation order can serve as a supporting document. This will be understandable if vacation pay was accrued in one month, and the rest days were in the next period.

If, after receiving a request from the Federal Tax Service, the organization’s accountant discovers errors in the submitted reports, you must immediately submit corrective declarations.

For the convenience of our readers, we will provide a unified example that is suitable for almost any situation for sending reasonable explanations to tax authorities about identified discrepancies.

When requesting clarification about VAT discrepancies, the response should be sent only electronically. Even if the organization sends a response to the request within the prescribed period, but on paper, the information will be considered not provided.

Summarize. Whatever the request from the tax authorities, a response must be given within 5 days. This will help to identify the mistake made in a timely manner. If the reporting was submitted correctly, then it is enough to write an explanation and attach supporting documents.

Explanatory note to the tax office

For all received tax returns and calculations, the Federal Tax Service Inspectorate conducts a desk audit, during which it may request from the taxpayer the necessary explanations on the reports provided (clause 3 of Article 88 of the Tax Code of the Russian Federation). We will talk about the reasons for such tax requests, how an explanatory note is drawn up to the tax office upon request, and we will also provide a sample of the explanations in this article.

When the tax office asks for clarification

The reasons why tax officials may have questions for a taxpayer during a desk audit are listed in clause 3 of Art. 88 of the Tax Code of the Russian Federation:

• Reason 1 – the camera revealed errors in the reporting or contradictions between the reporting data and the information available to the tax authorities.

What the Federal Tax Service will require is to provide clarifications or make corrections to the reporting.

• Reason 2 – the taxpayer submitted a “clarification” in which the amount of tax payable, compared to the previously submitted report, became less.

What the Federal Tax Service will require is to provide explanations justifying the change in indicators and the reduction in the amount of tax payable.

• Reason 3 – unprofitable indicators are stated in the reporting.

What the Federal Tax Service will require is to provide explanations justifying the amount of the loss received.

Having received a similar request from tax authorities to provide an explanation to the tax office (a sample can be seen below), it should be answered within 5 business days. There are no penalties for failure to submit, but you should not ignore the tax authorities’ requirements, since, without receiving a response, the Federal Tax Service may assess additional taxes and penalties.

Please note: if the taxpayer belongs to the category of those who are required to submit a tax return electronically in accordance with clause 3 of Art. 80 of the Tax Code of the Russian Federation (for example, on VAT), then he must ensure the receipt from the Federal Tax Service of electronic documents sent during the desk audit.

This also applies to requests for explanations - within 6 days from the date of sending by the tax authorities, the taxpayer sends an electronic receipt to the Federal Tax Service Inspectorate confirming receipt of such a request (clause 5.1 of Article 23 of the Tax Code of the Russian Federation).

If receipt of the electronic request is not confirmed, this threatens to block the taxpayer’s bank accounts (Clause 3 of Article 76 of the Tax Code of the Russian Federation).

How to write explanations to the tax office

There is no officially approved sample explanatory letter sent in response to the Federal Tax Service's request for clarification. Explanations can be made in any form, indicating the following information:

• name of the tax authority and taxpayer, his INN/KPP, OGRN, address, telephone;
• heading "Explanations";
• mandatory reference to the originating number and date of request from the tax office,
• direct explanations on the requested issue with their justification,
• if necessary, list attachments to the letter confirming the correctness of the reporting indicators,
• manager's signature.

If an error made in reporting did not lead to an understatement of tax, the explanatory note to the tax office must contain this information.

Write about this, indicating the nature of the error (for example, a typo or technical error) and the correct value, or provide an updated declaration or calculation.

An error due to which the tax amount was underestimated can be corrected only by submitting a “clarification” - explanations alone will not be enough for tax authorities in this case.

When, in the taxpayer’s opinion, there are no errors in the reporting, and therefore there is no need to submit an “adjustment”, it is still necessary to provide explanations to the tax authorities, indicating the absence of errors in the declaration or calculation.

Letter of explanation to the tax office: sample for losses

Taxpayers may be interested in the company's unprofitable activities, in which case the taxpayer's explanations must fully disclose the reason for the loss in the requested reporting period. To do this, the letter deciphers income and expenses for a certain period of time.

Also, explanations to the tax office (see sample below) must contain instructions on why expenses exceeded income.

For example, a company was founded recently, operations have just begun and revenue is still small, but current expenses are already significant (rent, employee salaries, advertising, etc.).

), or the company incurred urgent large expenses for repairs, purchase of equipment, etc. The more detailed the reasons for the loss are, the fewer new questions the tax authorities will have.

All information provided must be documented by attaching copies of accounting documents, contracts, invoices, bank statements, tax registers, etc. to a written explanation for the tax office.

Similarly, explanations can be given in response to a request for reasons for reducing the tax burden, in comparison with the industry average.

Explanatory note to the tax office: sample for VAT

Source: https://spmag.ru/articles/poyasnitelnaya-zapiska-v-nalogovuyu