Commercial enterprises quite often face the need to provide explanations on any issue to the tax office. To ensure that these explanations do not lead to further checks by the supervisory authority, you should be extremely careful and scrupulous in preparing your response and not delay sending it.
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The most frequently asked questions from the tax office
Usually, the requirement to provide explanations comes some time after submitting all kinds of reports and declarations, so any, even the most minor, error or inaccuracy in the documents can become the reason for them. In many cases, clarification is required for VAT indicated for reimbursement due to discrepancies in information about taxable bases in income tax returns and, again, VAT, if there is a discrepancy in data from counterparties. Questions may cause unreasonable losses when checking the accrual of income tax, filing an updated declaration or calculation in which the corrected amount of tax payable is less than that originally sent, etc.
Tax authorities' demands for clarification: fines, deadlines, example
As is known, if during the “camera desk” process various types of errors, contradictions and inconsistencies with the information available to the tax authority are identified in the tax return, he informs the taxpayer about this and requires him to provide (within five days) the necessary explanations or make appropriate corrections within the prescribed period (clause 3 of article 88 of the Tax Code of the Russian Federation). Thus, the possibility of resolving a potential tax dispute is realized.
Moreover, these actions of the tax authority are not only a right, but also a mandatory procedure before drawing up a desk tax audit report. The article will discuss how to respond to the Federal Tax Service’s request for clarification.
The powers of the tax authority provided for in Art. 88 of the Tax Code of the Russian Federation are of a public law nature, which does not allow him to arbitrarily abandon the need to request additional information, explanations and documents confirming the correctness of calculation and timely payment of taxes. When carrying out the function entrusted to it of identifying tax offenses, the tax authority, in all cases of doubt about the correctness of payment of taxes (especially detection of signs of a tax offense), is obliged to use the right granted to it to request the necessary information from the taxpayer (Determination of the Constitutional Court of the Russian Federation dated July 12, 2006 N 267-O) .
