The procedure for the tax authority to request original documents when conducting an on-site tax audit. Consequences of a taxpayer’s refusal to submit the requested documents or provide

When tax authorities request documents

Tax inspectorates have the right to request documents from organizations and individual entrepreneurs as part of ongoing audit activities. Namely, this is a request for documents within the framework of:

desk audit;
on-site audit.

In addition, tax authorities may not conduct an audit of a person, but have the right to request information from him in connection with another audit (Article 93.1 of the Tax Code of the Russian Federation).

When to provide

According to the Tax Code (namely paragraph 6 of Article 6.1 and paragraph 3 of Article 93), documentation must be provided:

For on-site and desk checks – no later than 10 days.
For counter verification – no later than 5 days.

It is also worth keeping in mind that if the requested papers are completely missing, then a message about this must be sent no later than 5 days from the date of the request. This is stated in paragraph 5 of article 93.1 of the Tax Code.

What are the consequences of being late: fines

Failure to fulfill or untimely fulfillment of the Federal Tax Service's requirement to submit documents is a violation of the legislation of the Russian Federation (Article 106 of the Tax Code of the Russian Federation, Article 2.1 of the Code of Administrative Offenses of the Russian Federation). Tax and administrative liability has been established for this:

Tax liability

Administrative responsibility

The fine under Article 126 of the Tax Code of the Russian Federation is 200 rubles. for each unsubmitted (lately submitted) document. If within 12 months there has already been a fact of prosecution for a similar offense, then the amount of the fine will double and amount to 400 rubles. (200 rubles × 2) for each unsubmitted (lately submitted) document (Article 114 of the Tax Code of the Russian Federation).

For failure to comply (untimely fulfillment) of the requirement to submit documents at the request of the tax inspectorate, the court may impose administrative liability on officials of the organization (for example, its head) in the form of a fine in the amount of 300 to 500 rubles. (Part 1 of Article 15.6 of the Code of Administrative Offenses of the Russian Federation).

How to act in different situations

The notification form is filled out with information that depends on the reason for the inability to provide documents.

The documents are lost - the circumstances of what happened need to be explained.
Not drawn up - explain why the documents were not drawn up or not received.
Documents are being audited - indicate information about the auditor (individual or organization).
Subject to seizure by law enforcement agencies - indicate the address and name of the law enforcement agency.
Already sent to the tax office - when responding to the request, select “Write a letter” and provide information about the documents.
A deferment is required - indicate the justification and duration of the deferment.

When sending a notification form through Kontur.Extern, it is possible to attach scans of documents that confirm that the requested documents cannot be submitted on time. It is also necessary to compile and attach a list of documents requested in the request that cannot be provided, and a mandatory text description of each document.

If you do not have time or cannot fulfill the requirement

If an organization or individual entrepreneur understands that it will not be possible to submit documents to the Federal Tax Service within the deadline (10 days), then a special notice must be submitted to the tax office to extend the deadline for submitting them.

At the same time, we will immediately say that there is no exhaustive list of reasons for the inability to submit documents. Therefore, please cite any circumstances that prevent the company from submitting documents on time. For example, vacation or sick leave for the chief accountant. You can also indicate the following as a reason for renewal:

requesting a very large amount of information (it is impossible to quickly make all copies);
the need for additional time to deliver documents from a branch of the organization;
business trip of the general director.

Notification of the impossibility of submitting documents on time must be submitted to the Federal Tax Service within the day following the day of receipt of the request for their submission. Only in this case will they be able to satisfy him. If you are late, then most likely your request for an extension will not be considered.

Please keep in mind that the notification must indicate the exact date by which the taxpayer will deliver the documents to the Federal Tax Service.

Applications

In order to give specificity to the message, various documents may be attached to it explaining the reasons for the delay. They may be:

Sick leaves.
Copies of notifications.
Extracts from the organization's regulations. For example, if the documents, according to it, are stored in one of the separate divisions of the company.
Leave orders.
Extracts from the staffing table, etc.

The attachments, of course, must correspond to those specified in the letter about extending the deadline for providing documentation for tax reasons. This is the only way to correctly prepare this document.

Source of the article: https://assistentus.ru/forma/pismo-o-prodlenii-sroka-predostavleniya-dokumentov-v-nalogovuyu/

New notification form from 2019

From June 9, 2021, a new form of notification about the impossibility of submitting documents (information) in electronic form within the established time frame, as well as the format for its submission, is in effect (Federal Tax Service order No. ММВ-7-2/204 dated April 24, 2019).

The main difference from the previous form is that the notification has 3 parts, which indicate documents and information that:

Will be presented later:

In principle, it is impossible to imagine (lost/handed over to auditors/law enforcement officers):

We have previously submitted (indicate which tax authority and with what documents):

Is it necessary to use this particular form? We believe so. However, some lawyers note that tax authorities must consider the notification on its merits, even if it is issued in any form. The fact is that the use of an unapproved form cannot be considered a tax offense. An exception would be a situation where the company sent an electronic notification in such a format that it is impossible to read. Then the tax authorities will not even be able to familiarize themselves with it.

You can download the official tax notification form from our website for free using the direct link here.

We note that the complete update of the notification form is associated, in particular, with the changes made to paragraph 5 of Art. 93 of the Tax Code of the Russian Federation, which limit the repeated request by tax authorities of documents.

You can view and download for free a completed example of a notice of failure to submit documents to the tax office on time using the direct link here.

What should be in the letter

A letter to extend the deadline for providing documents is drawn up in the same way as any business correspondence. It must contain the details of the organization whose employees compose it. To do this, it is better to print on the company’s letterhead. If there is none, then at the very top of the page you must indicate the basic data: name, TIN, checkpoint.

It is also a mandatory requirement to indicate the full name of the Federal Tax Service, position, surname and initials of the employee of this institution to whom the letter is addressed.

In the provided sample document, these two points are in the upper right corner. First - to whom the message is intended, then - from whom. Indicating the details.

Please note that there is no need to indicate the full name of the head of the organization at the very beginning. To register a letter, the date and city are also placed in the header.

Will the request be granted?

Based on the notification of the impossibility of submitting documents on time, the head of the Federal Tax Service (his deputy) has the right to:

or extend the deadline for submitting documents;
or refuse to extend the deadline.

The form of the decision of the tax inspectorate based on the results of consideration of the notification was approved by order of the Federal Tax Service of Russia dated November 7, 2018 No. ММВ-7-2/628 (Appendix No. 19). Such a decision must be made within 2 working days from the date of receipt of the notification in question (paragraph 3, paragraph 3, article 93, paragraph 6, article 6.1 of the Tax Code of the Russian Federation):

the actual in the notification itself . This will give you a better chance of getting it.

ADVIСE
It is better to justify why you are asking for such a period of deferment (for example, 20 days). For example: count how many copies of documents you can make in 1 day. Divide the total volume of documents by this number and get the time frame within which you can comply with the Federal Tax Service’s requirement. If you are talking, for example, about an accountant’s vacation or sick leave, then attach supporting documents to the notification (an order for vacation or sick leave).
Also, in our opinion, it makes sense to submit at least part of the documents to the Federal Tax Service, and ask for a deferment for the rest. This way, the tax inspectorate will understand that the payer wants to fulfill the requirement, but simply cannot meet the deadline.
Tax documents must be stored, as a rule, for 4 years (subclause 8, clause 1, article 23 of the Tax Code of the Russian Federation). If this period has expired, please report it.

A letter that will convince tax authorities to extend the deadline for submitting documents

Published on the website of the magazine “Glavbukh”

Companies are given 10 working days from the date of delivery of the request to provide the tax authorities with the documents requested during the tax audit (Clause 3, Article 93 of the Tax Code of the Russian Federation), and in case of “oncoming traffic”, even less – five working days (Clause 4, Article 93.1 of the Tax Code RF). Often, upon receiving a request, it is already clear in advance that it will not be possible to meet the deadline. You can legitimately ask the inspectorate for a deferment. True, this must be done promptly - no later than the day following the day the request was received (see also UNP No. 41, 2007, “How to extend the deadline for submitting documents. Algorithm of actions”). This period is expressly established only for cases when the company itself is being inspected (clause 3 of Article 93 of the Tax Code of the Russian Federation). But, in our opinion, it makes sense to adhere to it when documents are requested for counter verification. After all, if the tax authorities refuse to grant a deferment, then in order to avoid fines for failure to submit documents, you will have to make all copies within five working days.

BY THE WAY.

Having received a request from the inspection to submit documents, it is worth first assessing its legality. It is possible that the tax authorities need to write a letter not about an extension of the deadline, but a motivated refusal to comply with their illegal demands. Thus, when conducting a desk audit, inspectors have the right to request documents only in specially specified cases (to confirm benefits, if there is an amount of tax refundable in the VAT return). In other cases, even if the inspector finds an error or discrepancy in the information in the reporting and asks to clarify the situation with documents, the company has the right, but not the obligation, to submit them (clause 3 of Article 88 of the Tax Code of the Russian Federation).

A letter requesting an extension of the deadline can have any content (see sample). But it must indicate the reasons why the company cannot fulfill the inspectors’ requirements within the prescribed period. Most likely, inspectors will accommodate the company if they have requested a huge number of documents. Who doesn’t understand that it is unrealistic to copy thousands of copies of pages and certify them in five working days. A combination of various circumstances may also serve as grounds for extending the deadline for submitting documents. For example, the absence of a chief accountant. Of course, the reason in this case must be valid - illness, business trip - and documented. You can also refer to the lack of technical capabilities to prepare copies - the photocopier is broken. Or, for example, documents cannot be prepared due to the fact that the request was received in the midst of the reporting campaign.

The letter must indicate the date when the company will be able to submit the requested papers. The shorter this period, the greater the chances of a positive decision from the inspection.

Source of the article: https://www.audit-it.ru/articles/account/court/a53/139719.html