What is the maximum period for conducting an on-site tax audit?

Extension of on-site tax audit

Grounds and procedure for extending an on-site tax audit

Extension of an on-site tax audit is a well-known event that previously had no regulation at the level of law, and also remains part of the Tax Code in 2021. As before, in 2019, an extension of an on-site tax audit is possible up to four months, and in exceptional cases - up to six. At the same time, in the Tax Code of the Russian Federation, in Article 89, you will not find the grounds and procedure for extending on-site tax audits, only a general phrase: “The grounds and procedure for extending the period for conducting an on-site tax audit are established by the Federal Tax Service of Russia.” Until the end of 2021 The grounds and procedure for extending the deadline for an on-site (repeated) tax audit were contained in the order of the Federal Tax Service of the Russian Federation dated May 8, 2015 N ММВ-7-2/ [email protected] From 01/04/2019. There is a new order of the Federal Tax Service of Russia dated November 7, 2021 N ММВ-7-2/ [email protected] , which, like the previous one, contains the forms of documents drawn up by the tax authorities of the Russian Federation when conducting tax audits, as well as the grounds and procedure extension of the deadline for an on-site tax audit.

How long can the maximum period of an on-site tax audit be according to the OP?

An on-site tax audit cannot last more than 1 month if it is carried out to monitor the activities of a separate separate division (hereinafter referred to as OP, paragraph 5, clause 7, article 89 of the Tax Code of the Russian Federation).

Order No. ММВ-7-2/ [email protected] allows increasing the duration of the GNP of enterprises with OP.

The maximum period for conducting an on-site tax audit is as follows.

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Free trial access to the system for 2 days. The GNP may be extended in other cases.

The procedure for extending an on-site tax audit until the end of 2018.

The decision to extend an on-site tax audit is made by the head of the Federal Tax Service department for the constituent entity of the Russian Federation in which the tax authority conducting the on-site audit is located. For example, on the extension of on-site tax audits of “ordinary” taxpayers in Moscow, the decision is made by the head (deputy head) of the Federal Tax Service of Russia in Moscow, upon a reasoned request from the territorial tax authority. Extension of the on-site tax audit of the largest taxpayer, conducted by the interregional inspectorate of the Federal Tax Service of Russia for the largest taxpayers - by decision of the head (deputy) of the Federal Tax Service of Russia.

Grounds for extending an on-site tax audit for up to four and (or) six months:

1) conducting an audit of a taxpayer classified as the largest; 2) receiving, during an on-site (repeated on-site) tax audit, information from law enforcement, regulatory authorities or other sources indicating that the taxpayer (fee payer, tax agent) has violated the legislation on taxes and fees, requiring additional verification; 3) the presence of force majeure circumstances (flooding, flooding, fire, etc.) in the territory where the inspection is carried out; 4) conducting inspections of organizations that have several separate divisions, namely: - from 4-10 separate divisions - extension up to 4 months, from 10 - up to 6 months. 5) failure by the taxpayer (payer of the fee, tax agent) to submit, within the period established in accordance with paragraph 3 of Article 93 of the Code, the documents necessary for conducting an on-site (repeated on-site) tax audit; 6) other circumstances. Moreover, in this case, the need and timing for extending an on-site (repeated on-site) tax audit are determined based on the duration of the period being inspected, the volume of documents being checked and analyzed, the number of taxes and fees for which the audit is ordered, the number of activities carried out by the person being inspected, the ramifications of the organizational and economic the structure of the person being inspected, the complexity of technological processes and other circumstances.

Tax audits: extension based on reasons

New edition of Art. 89 of the Tax Code of the Russian Federation establishes that in exceptional cases, an on-site tax audit can last up to six months. But the grounds and procedure for extending this period are established by the Federal Tax Service of Russia. How the Federal Tax Service disposed of this right, read in this article.

E. GLUKHOVSKAYA
New edition of Art. in force since January 1, 2007. 89 of the Tax Code of the Russian Federation <*>, which establishes the rules for conducting on-site tax audits, was developed in the provisions of the order of the Federal Tax Service of Russia dated December 25, 2006 N SAE-3-06 / [email protected] “On approval of document forms used when conducting and processing tax audits ; grounds and procedure for extending the period for conducting an on-site tax audit; the procedure for interaction between tax authorities to carry out orders to request documents; requirements for drawing up a tax audit report" (hereinafter referred to as the Order). ———————— <*> As amended by the Federal Law of July 27, 2006 N 137-FZ “On amendments to part one and part two of the Tax Code of the Russian Federation and to certain legislative acts of the Russian Federation in connection with the implementation of measures to improving tax administration."