The Federal Tax Service is automating some of its operations. One of the means of such automation is the computer program ASK NDS-2 and its improvement, its “superstructure” Risk management system RMS ASK NDS-2. The first version of ASK VAT was launched in 2013, the second - in 2015. RMS ASK VAT-2 appeared in the summer of 2021. During this time, the system managed to turn into a real nightmare for VAT taxpayers.
; Why was the risk management system RMS ASK NDS-2 created? To combat tax violations, to control the completeness of VAT receipts into the budget. Also, so that companies cannot illegally refund VAT. But not everything is so simple.
Interesting fact: the amount of illegal VAT refunds has decreased by almost 2 times, and this is the result of the action of ASK VAT-2. This was stated by the head of the Office of Desk Control of the Federal Tax Service, Dmitry Satin.
SUR ASK VAT-2 is the latest version of the program at the moment. It is this version that distributes taxpayers into 3 risk groups, which will be discussed below. Earlier versions are not able to distribute taxpayers into groups. Let's figure out how this system works.
How does SUR ASK VAT-2 work?
It’s quite simple: when a VAT payer company submits tax reports, SUR-ASK VAT-2 compares the data from these reports with information from supplier companies and clients of the VAT payer company. The system sees the entire chain of movement of goods and services from one company to another and compares the information received from these companies. Purchases and sales are reflected from suppliers and customers of that firm. And if there is a “gap” somewhere, SUR ASK VAT-2 instantly signals this.
SUR ASK VAT-2 does in minutes what inspectors previously spent many months doing. All information is now at your fingertips.
Interesting fact: over the 11 months of 2021, the Federal Tax Service collected 2.4 trillion rubles in VAT. This is 10% more than in the same period in 2015. This is partly associated with the ASK NDS-2 RMS system.
Algorithm of operation of ASK VAT 3
Let us repeat, the ASK VAT 3 program identifies “fly-by-night companies” and those who are trying to take advantage of illegal VAT deductions. The ASK VAT 3 service verifies the VAT compiled by the payer, collects data from his sales book, and the deduction accepted by the buyer from the buyer’s purchase book. The ASK VAT 3 program records discrepancies of the following types:
- “VAT” – when both parties to the transaction have reflected VAT in their returns, but the tax amounts are reflected differently;
- “Gap” - one of the parties to the transaction did not reflect the transaction, did not submit reports at all, submitted a zero declaration, or if the counterparty is not in the Unified State Register of Legal Entities at all.
From February 1, 2021, ASK VAT 3 automatically generates reports on discrepancies in tax reporting (if they are not eliminated by the taxpayer independently within five days). The report generated by the ASK VAT 3 program is sufficient grounds for initiating a criminal case against the taxpayer for non-payment of taxes. Important! Tax inspectors may prohibit the application of a VAT tax deduction on the basis that the service provider has the characteristics of a “fly-by-night company.” The ASK VAT 3 program automatically sends letters to both the taxpayer and his counterparty with a request to clarify the fact of discrepancies and provide appropriate explanations. The taxpayer and the counterparty have five working days to provide explanations; after the expiration of the deadline for providing explanations, the tax office will begin an audit. Having received explanations from the taxpayer and the counterparty, the inspector makes a note in the program and continues to conduct a desk audit. As a result of such tax audits, both the taxpayer and his counterparty must either correct the mistakes made or pay additional tax to the budget.
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What are the results used for?
1. To determine which companies are claiming VAT refunds, you need to pay special attention. Previously, in order to identify “dubious” VAT refund applications, it was necessary to sift through a lot of documents, but the ASK VAT-2 RMS does everything very quickly and in an automated mode.
2. If there are discrepancies in the tax returns of the “chain” of suppliers and buyers, then the ASK VAT-2 RMS is used to determine what caused these discrepancies. Tax officials begin to look for a beneficiary in the chain - a company that somehow makes illegal tax profits. And then there will be a desk audit, and then there will be an almost 100% probability of additional tax charges.
It should also be noted that when a “gap” is discovered in some chain - that is, someone did not reflect something in the declaration, some numbers did not match, then the Federal Tax Service begins to “shake” the entire chain. And first of all, they are interested in the fact that they can be charged more taxes and actually collect them.
Why are there discrepancies in VAT returns?
Most often, the ASK VAT-2 program finds discrepancies not because the company deliberately underestimated the tax. The reason is usually that the company may register the same invoice several times in declarations for different quarters. For example, a buyer does this if he claimed a partial deduction and transferred the rest of the amount to the next quarter. It is also common for companies to record the same invoice in the purchase ledger by mistake. As a result, the company doubles the deduction.
When checking, the Federal Tax Service program summarizes invoice deductions in all declarations. If the total deduction exceeds the assessed tax on this invoice, inspectors will ask for clarification.
There are situations when there is no error in the declaration. But the program cannot compare invoices because the company provided a partial cost of the goods. It is safer to include the full cost of goods in the purchase book. Then there will be fewer requests from inspectors.
conclusions
Further more.
The Federal Tax Service is not going to stop there. There are plans to synchronize the program with the information databases of customs, the Central Bank and Rosfinmonitoring. This means that the system will be even more vigilant, corrosive and picky. 9 out of 10 tax charges are based on the fact that the company cooperates with unscrupulous contractors. Although the company's management may not know that something is wrong with partner companies.
Everyone knows that prevention is easier and cheaper than treatment. It’s the same in business - it’s better to contact an experienced tax lawyer so that he can check your counterparties and the correct operation of your own company, than to look for a defender when the Federal Tax Service already has questions.
Times have changed. The Federal Tax Service has armed itself with smart technologies. And you need to arm yourself. The experience and knowledge of a good tax lawyer is your best weapon.
Application of the ASK VAT 3 program
As noted above, ASK VAT-3 is a new service of the Federal Tax Service , used in test mode since February 1, 2021 to search for illegal VAT deductions. When the ASK VAT 3 system of the Federal Tax Service of Russia was first launched, we can safely say that it reached a completely new level in the fight against “one-day companies” and other well-known methods for withdrawing (cashing out) funds. Because of this, even a conscientious taxpayer may lose the right to deduct VAT due to dishonest actions of his counterparties, since the new ASK VAT 3 system was created to search for illegal VAT deductions. Now the tax inspectorate can refuse to deduct VAT from a taxpayer only on the grounds that its counterparty has the characteristics of a “fly-by-night company.” If the taxpayer is denied a VAT deduction on this basis, then the fact that the taxpayer’s right to deduct VAT from the buyer is in no way connected with the supplier’s obligation to pay VAT, the taxpayer will have to prove in court independently. However, the taxpayer can, without waiting for the tax authorities to refuse to deduct VAT, try to reduce this probability, as well as the number of requests received from the tax inspectorate to provide explanations on VAT. To try to reduce the number of gaps in the VAT 3 ASK and try to avoid receiving requirements from the tax office, it is recommended to follow these steps:
- check the details in the electronic declaration and invoice;
- check all transaction codes;
- avoid a list of codes for one operation;
- check your counterparties according to the Unified State Register of Legal Entities on the website of the Federal Tax Service of Russia using the online service egrul.nalog.ru;
- check with your counterparties using electronic programs designed for reconciliation.
Thus, thanks to ASK VAT 3, as soon as the taxpayer’s declaration is received by the tax office, the inspector will receive a fairly large amount of information without waiting for the taxpayer to provide explanations on tax gaps or VAT discrepancies in the reporting information of the seller and buyer. At the same time, the ASK VAT 3 system automatically generates a request and sends it electronically to the taxpayer. The taxpayer must also provide a response to such a request in electronic form. If we are talking about discrepancies in reporting, then it makes sense to explain yourself: call the counterparty’s accounting department, ask questions, identify the reasons and state all this in the inspection’s response. If we are talking about tax gaps, then the inspectorate will resolve the issues when submitting an updated declaration. Otherwise, there is a high probability that the company will be included in the on-site tax audit plan. ASK VAT 3 allows tax inspectors to track all transactions on the accounts of enterprises and individuals. Already, inspections have become as targeted as possible; they are carried out with information about “problem” counterparties and transactions. Now they will be able to connect the status of accounts of individuals - directors, accountants, owners and even their relatives - with these operations. The presence of a relationship between legal entities and individuals will also be recognized automatically by ASK VAT 3. Thus, new reasons will be added for ordering tax audits: declared small incomes and large savings or expenses of the manager or beneficiary. Considering that the Federal Law of November 30, 2021 No. 401-FZ introduced changes to parts one and two of the Tax Code of the Russian Federation, as well as other legal acts, which tightened the legislation on bringing individuals to subsidiary liability. More attention should be paid to these changes. ASK VAT 3 analyzes the tax returns of all taxpayers and the compliance of counterparties’ data. If the information differs, the system automatically generates a request for explanations to these counterparties.
The ASK VAT 3 service tightens control over companies using the simplified taxation system (USNO). The start of testing the service showed that tax authorities began to take simplified companies and associated individuals from the chain into circulation. The ASK VAT 3 system will assign risk levels to companies based on a much larger number of factors, send out even more requirements and notifications, and even more accurately indicate to inspectors where and what to look for. Remember that each of your transactions and each transfer of funds leaves traces that are now much easier to untangle. Tax inspectors will see not only the chain of passage of goods and funds, but also the turnover of your companies without additional requests to the bank. So, we looked at the topic of the new system of the Federal Tax Service of Russia - ASK VAT 3, and how the work of this program works. It is worth noting that the tax authorities have another new mechanism for controlling taxpayers - extraterritorial audits. Now, the data provided by taxpayers will be checked by inspectors of the “foreign” district tax inspectorate, and this, first of all, excludes any possibility for the taxpayer to come to an agreement with the tax inspector.
Another innovation of the new ASK VAT 3 system is “extraterritorial inspections,” during which the business itself will be inspected by inspectors from their territorial tax inspectorate, and on-site tax inspections will be carried out by tax inspectorates from other regions. Simply put, the Federal Tax Service of Russia has set itself the task of bringing all taxpayers out of the so-called “shadow” to work legally with 100% payment of taxes. Under such severe tax pressure, business owners will now clearly need professional legal support, and most importantly, protection of their investments.
Blog about taxes by Vladimir Turov
Good afternoon, colleagues!
Tax officers have learned to work efficiently. Between 2007 and 2017, the efficiency of inspectors in collecting arrears, penalties and fines increased by 56%. Let's see what awaits businessmen in 2021, and also figure out how to protect your business and legally reduce taxes.
For example, in 2021, the effectiveness of inspections increased by 22% (compared to 2021), and in 2021 by 18% (compared to 2018). The average price tag for penalties during inspection is also growing:
- in 2021 – 22.5 million rubles;
- in 2021 – 32.5 million rubles;
- in 2021 – 35 million rubles.
I can give a lot of statistics on this matter, especially based on the closed speech of the head of the Federal Tax Service of Russia.
When tax authorities invite OBEP, the effectiveness of inspections, according to their own statistics, increases 7 times! This was not enough for the inspectors. And from January 1, 2021, it is planned to involve the FSB of Russia to carry out control measures and operational inspections together with tax authorities. Do you think that's all? No.
The head of the Federal Tax Service of Russia announced the creation of 100% electronic document management for all legal entities, and then for individuals. At least at the first stage, all B2B transactions will be carried out electronically. This means that tax authorities will no longer request documents, because they will have all the primary documents. This indicates connectivity with the new version of ASK VAT-2, launched on June 1, 2020. The tax authorities will have all the chains of transactions. Add here that from July 1, 2021, ASK VAT-2 will be “intertwined” with labeling and invoices, as well as online cash registers and much more.
Mr. Egorov also spoke about the introduction of new tax regimes to replace the existing ones, according to which inspectors will see every transaction and collect taxes automatically.
I didn’t invent anything or exaggerate, I hope no one will scold us for this. You can throw rotten tomatoes at me and say: “No, you are again advertising your seminars so that we will pay you.” Whether we like it or not, we will live in this new world, and taxes will have to be paid on every transaction.
Recently I met with people who know everything about cashing. When I asked them what would happen to cashing out in 2021, they said they didn’t know. Thanks to the new regulatory framework, tax authorities can block everything.
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In conclusion, I will say what I told the guys who know how everything is done in our country. I say: “Guys, let’s do this: I’ll tell you my dream now, and you tell me yours. If our dreams regarding Russia coincide, then we will see how we can cooperate.”
The reason why I was inspired by the idea of legal work with minimal taxes almost 20 years ago is very simple. I'm tired of the mess in our country, when some people catch others, then others catch others. When there is a cycle, who will deceive whom more: the state of taxpayers or vice versa. According to the guys I met: “at the top” there is complete confusion. They also don’t know what to do or what will happen next.
My dream: to make sure that businessmen pay all taxes legally, but at the same time spend the minimum that the law allows. But people also need to know that their money is not being stolen. So that entrepreneurs can say to every official, tax official or policeman: “You are a hired manager, you eat and drink only because I pay taxes. You walk on this asphalt and get treatment at the clinic because I pay taxes. I'm proud that I pay my taxes. And you, hired manager, please be proud of the fact that you provide me with quality service. We hired you so that you could provide us with quality service and not create problems.” This is my sincere dream.
In modern intelligence services and law enforcement agencies there are also people who are tired of this mess. They also want order in our country. When the government would respect the taxpayer, and the taxpayer would respect the government. On this, these guys and I agreed and agreed that we would cooperate.
I hope that we will live to see this time. To reduce the pain that you will have to go through when Mr. Egorov begins to “whitewash” you, do not be lazy, check out the subscriptions . 2021 will not be an easy year for business. The pandemic has hit entrepreneurs hard. It's time to turn things around and make 2021 the year of growing income and low taxes.
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We are against cashing out and illegal tax reduction schemes.
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Vladimir Turov
Head of legal practice, practicing and leading specialist in tax planning, building individual tax schemes and holdings, optimizing financial flows.
