Desk tax audit report (with an illustration of errors made by the tax inspector when drawing it up) (filling sample)

Desk tax audit report: what is it and how to fill it out correctly

At the same time, sometimes the tax authority takes into account some of the taxpayer’s arguments and, in the decision to prosecute, reduces or cancels the additional assessment of taxes, fees and penalties for certain episodes of the act.

If, based on the results of consideration of objections, a decision was made to attract and the taxpayer also does not agree with it, he can file an appeal within 10 days from the date of receipt of the specified document. After the specified period, the decision comes into force and can be appealed within 3 years.

To summarize the above, we will briefly answer the main questions:

• Desk audit - what is it?
  A desk audit is an audit carried out on the basis of a declaration submitted by the taxpayer to the tax authority.
• What is the maximum inspection period, can it be extended or suspended?
  The maximum period for conducting this type of tax control is 3 months; it cannot be extended or suspended.
• How is the inspection result documented and appealed?
  This type of tax control is formalized by an act in case of detection of any violations. If there are no violations, the act is not drawn up. This document can be appealed pre-trial by submitting objections to it.

More details about what a desk audit is, how and when it is carried out, can be found in the following video:

Desk tax audit report - sample

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02.12.2019

When the tax inspectorate conducts an on-site tax audit, a report on its results is always drawn up. The inspectorate has 2 months for this from the date of drawing up the certificate of the on-site tax audit (clause 1 of Article 100 of the Tax Code of the Russian Federation).

And if we are talking about a desk tax audit, then a report is drawn up only when the inspection reveals violations of tax legislation. In this case, the report is drawn up within 10 working days after the end of the desk tax audit (clause 5 of Article 88 of the Tax Code of the Russian Federation).

Regardless of the type of tax audit, if you disagree with the conclusions reflected in the report, the taxpayer can submit objections to the tax audit report, a sample and example of a form for which we will provide in our consultation.

The recommended form of objections to a tax audit report is also given in the Federal Tax Service Information “Filing objections to tax audit reports,” which is posted on the official website of the tax department on the Internet.

The desk tax audit report is drawn up by the inspector at the final stage of the taxpayer’s audit. In our article, we will consider why a desk inspection report is needed, what should be reflected in this document and what requirements are imposed on it by law.

Why do you need a desk inspection report?

Upon completion of any desk audit, the tax authority must draw conclusions about whether the taxpayer has violated tax laws or not. If facts of violation have been identified, then the inspector must formalize the results of the inspection in the form of a desk inspection report, this is what clause 5 of Art. 88 and para. 2 p. 1 art. 100 Tax Code of the Russian Federation.

The functions assigned to the desk tax audit report are as follows:

• It is a document included in the materials of the desk audit. Based on the conclusions set out in it, the head of the inspection or an authorized person makes a decision on whether it is worth holding the taxpayer accountable for the tax offense he has committed or not (Clause 1 of Article 101 of the Tax Code of the Russian Federation).
• And brings to the attention of the taxpayer the preliminary results of the desk audit, on the basis of which, according to clause 6 of Art. 100 of the Tax Code of the Russian Federation, the latter may raise objections.

Appealing the desk inspection report

Do not think that you are obligated to meekly accept the punishment imposed. You have every right to appeal the decision of the head of the tax service departments if you do not agree with the verdict he rendered.

Sample of an objection

Table 1. Ways to express disagreement in legal form

How is a desk audit carried out?

1. The data of all tax returns is entered into the automated information system of the tax authorities, and control ratios are verified. The Federal Tax Service of Russia publishes control ratios on its website so that the accountant can independently correct errors in the declaration.
2. In automatic mode, desk control of the ratios is carried out.
3. If inconsistencies are detected, an in-depth desk audit is carried out, for which additional documents from the taxpayer are requested.

At this stage the following are checked:

• tax return indicators with previous reporting periods;
• the indicators of the audited declaration are linked with the indicators of declarations for other types of taxes and financial statements;
• the reliability of the declaration indicators based on the analysis of all information submitted to the tax authority.

The declaration indicators are also compared with indicators for similar taxpayers and the industry average. If inconsistencies are not identified, then tax authorities do not inform taxpayers about the audit, since documents based on the results are not drawn up. If the indicators do not converge, an in-depth check is possible.

How does a desk audit work?

The process begins with the taxpayer bringing to the inspectorate a declaration form with the information entered inside, as well as accompanying documents that confirm the information specified inside the declaration.

You submit the papers for verification, and they go into software processing. The computer scans the documents to automatically track certain reference ratios. The submitted statements are verified with many other data from previous periods, for example, with the flow of funds in the taxpayer’s settlement account and the like. Indicators for other tax deductions are also carefully studied.

If no discrepancies, errors or inaccuracies are found, a taxpayer who is not knowledgeable in tax legislation will quite possibly not even know that the required audit has taken place, since providing notifications about its launch is not the responsibility of tax inspectors.

During the data reconciliation process, violations of the following main categories may be detected.

1. Incorrect information provided within tax reporting.
2. The emergence of contradictions between the information in the declaration form and other accompanying documents.
3. The occurrence of inconsistencies between the information submitted for verification by the payer and information received from other sources by service specialists, for example, from credit institutions or counterparties.

If specialists suspect that the person who submitted the documents for verification is a violator, he will be notified and demanded to correct errors or clarify any information. The taxpayer has five working days for this procedure.

It is best to come to the inspection in person and verbally explain the situation to the specialists, then write a written explanation

Failure to submit information on time is considered a serious violation. Despite the fact that monetary sanctions are not directly provided for, tax officials have every right to block the account of a taxpayer who is not in a hurry to provide an explanation until the circumstances are clarified.

Note! If, according to the letter of the law, no violations have been identified that would incline service employees to raise various kinds of suspicions, employees do not have the right to request additional information or any primary documentation from the taxpayer.

If the reporting has been checked and found to be problem-free, no other tax authority will check it again. However, the service still has the right to conduct an audit in the same tax period based on the declaration specified by you.

Video – Desk tax audit, lecture

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• All documents from the “Act” section
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General information

Draws up a contract for a desk tax audit report from the Federal Tax Service. The preparation of the form is preceded by an analysis carried out by tax officials. A desk audit is carried out in several cases:

• if there is a discrepancy between the information specified in the declaration for a certain reporting period;
• if there are inconsistencies in the data in the reports presented for a certain period;
• when an application for tax relief is made;
• when filing a tax return for reimbursement from the budget or large deductions;
• when submitting reports containing information on the use of natural resources.

A document – ​​an act of a desk tax audit – is drawn up during the inspection. On its basis, a decision is made on whether the taxpayer is subject to punishment for the tax offense he has committed. The form also contains information about the audit, based on which the taxpayer has the right to file an objection. A desk tax audit report sheet is generated only in cases of violation by the taxpayer of the established rules. It is delivered within five working days by mail or any other means.

Documentation deadlines

There are statutory deadlines for completing documentation.

So, if no violations were identified during the desk audit, the procedure comes to an automatic end. Since the inspectorate is not obliged to inform the taxpayer that the inspection has begun or ended, no deadlines are provided for this event.

In the event that violations did occur, the following time limits are active:

exactly 10 working days are given to draw up a report on the desk audit performed; after 5 working days (or earlier, within these 5 days), the required act drawn up by the service is handed over for consideration to the taxpayer in whose case the audit was carried out; 30 days are given to the subject who does not agree with the decision made in his case to appeal the act and file an objection based on the results of the desk audit; as soon as the deadline for submitting objections comes to an end, within 10 days from its last day the head of the required tax authority is obliged to review the materials collected during the audit, take into account the payer’s objection and issue a decision according to which the subject will either be held accountable for what he has committed offense in the field of tax legislation, or will not receive any penalties.

Despite the fact that the tax inspectorate is not obliged to notify subjects of the beginning and end of a desk audit, the taxpayer must be notified of additional work with objections, as well as the time and place of consideration of appealed audit materials.

In some cases, the head of the inspection may decide that the case needs to increase the time period allotted for the consideration of the materials collected for inspection, but the required period cannot be more than a calendar month, that is, 30 days.

How to compose correctly

A sample desk tax audit report is drawn up on the basis of the Tax Code. Paragraph 4 of Article 100 specifies the basic requirements for the preparation of this type of documentation. So, according to this provision, the form must:

1. Created in duplicate.
2. Compiled according to an established template.
3. Signed by the inspector and the taxpayer or his official representative.
4. Be issued within 10 working days after completion of the inspection, in cases where violations were identified.

The structure of the form consists of three parts:

1. Introductory. Information about the company and verification information are written here.
2. Main. The facts of violation of the law are described in detail. The information in this block is written clearly and systematically.
3. Final. The block contains information about the results of the inspection, describes the identified offenses, proposals for their elimination and punishment. The scheme of the desk tax audit report contains a number of appendices that present evidence of violations. As a rule, this section contains explanations, additions, certificates, calculations of discrepancies and other documentation drawn up by the inspector.

On-site tax audit report - procedure for drawing up

The rules for drawing up a tax audit report are regulated by Art. 100 NK. According to the design requirements, such a document consists of 3 main sections - general with input data, descriptive with a list of violations and advisory with conclusions and instructions of the Federal Tax Service. The form of the on-site tax audit report (sample below) includes the following details:

• Sequential number, date and name of the form.
• List of authorized inspection persons - the full names of specialists, their positions are given, and the territorial division of the Federal Tax Service Inspectorate is also indicated.
• Full and short name of the legal entity being inspected. person or full name of the entrepreneur.
• Address of the company's location or place of residence of the individual.
• Number and date of the decision to carry out field activities.
• List of documents submitted by the person being checked.
• Data verification coverage period.
• Check end/start dates.
• List of verified taxes.
• Data on control measures used.
• A record of no violations or documented facts of legal violations.
• Conclusions and instructions regarding the elimination of violations, regulatory references in the presence of liability measures.

According to the general rules, the on-site tax audit report must be prepared strictly within the established time frame (in ordinary cases - 2 months, for the State Tax Committee - 3 months), but violation of the specified deadlines is not a basis for canceling the decision of the Federal Tax Service and challenging the results of the audit. Only the results of control procedures, that is, the decision, are subject to appeal. If you disagree with the facts stated in the act, the taxpayer has the right to file an objection to it (clause 6 of Article 100). The deadline for filing objections is 1 month. from the date of receipt of the act.

Objections to the act

Objections to the act should be expressed in writing by contacting the tax office, by sending completed claims by mail, or by contacting the tax authority office in person.

Disagreement with the act can be expressed within a month. In case of refusal to serve the document, the tax office has the right to send an inspection report by registered mail. In this case, the date of delivery is considered to be the sixth day from the date of sending the letter to the taxpayer’s address.

You can also use the exact form of the application form to write your objections. The letter is divided into three parts: introductory, descriptive and conclusive.

The initial part should contain information about the inspection, the grounds for its conduct, the period, the composition of the inspectors, as well as which acts the objection is being drawn up, indicating the date and number of the document.

The descriptive part lists the taxpayer's arguments in his defense. They can be anything, absolute or doubtful. The right to defense is granted to a citizen by law. It is recommended to provide arguments indicating the disputed paragraph of the drafted act with explanations, and any arguments should be supported by references to laws, quotes from the Ministry of Finance, the Federal Tax Service of the Russian Federation, and the documentation of the person himself.

The final part summarizes the letter indicating the total amount of taxes with which the person disagrees. It is advisable to write in it that the organization or individual requests to notify itself of the date, place and consideration of the objection, as well as indicate a certain contact person, telephone number, fax and legal address.

If copies of documents confirming the correctness of the person are attached to the letter, then their exact list should be entered in the “Appendices” section. Each individual copy of the documents provided must be certified.

All objections are certified by the signature of the authorized person and sent to the tax office.

Documents for download (free)

• Desk tax audit report
• Objections to the tax audit report

Desk tax audit report on VAT

Let us remind you that if violations of the legislation on taxes and fees are detected during a desk tax audit, the tax authority officials conducting the audit must draw up a tax audit report in the prescribed form within 10 days after the end of the desk tax audit (clause 1 of Art. 100 of the Tax Code). In this case, the tax audit report must be delivered to the person in respect of whom the audit was carried out, or his representative against receipt, within five days from the date of this act, or transferred in another way indicating the date of its receipt (clause 5 of Article 100 of the Tax Code of the Russian Federation).

At the same time, violation of the essential conditions of the procedure for considering tax audit materials is the basis for the cancellation by a higher tax authority or court of a tax authority’s decision to bring to justice for committing a tax offense or a decision to refuse to bring to justice for committing a tax offense. Such essential conditions include ensuring that the person subject to the audit has the opportunity to participate in the process of reviewing the tax audit materials personally or through his representative and ensuring that the taxpayer has the opportunity to provide explanations (clause 14 of Article 101 of the Tax Code of the Russian Federation).

Supreme Council of the Russian Federation: “clarification” on VAT with new invoices does not cancel the desk audit report

The Supreme Court of the Russian Federation recognized it as lawful to make a decision on a desk audit of a VAT return in a situation where the company submitted an updated calculation after receiving the tax authority’s act.

According to the materials of the court dispute, in connection with the establishment of signs of formal document flow between Rubim Les LLC and two counterparties with signs of “fly-by-night” companies, the inspectorate drew up a report on the illegality of VAT deductions totaling more than 6 million rubles.

After delivering the act to the company, the company submitted a new declaration for this tax period, in which invoices from the disputed counterparties were replaced with documents from another supplier that were not previously contained in the purchase book.

Considering that by its action the company terminated the “cameral chamber” on which the act was served, Rubim Les LLC appealed the tax office’s decision, which nevertheless came to light after considering the results of the audit of the primary report.

Considering the tax dispute, arbitration courts of all instances, including the Supreme Court of the Russian Federation (definition No. 301-KG18-9315 dated July 10, 2018), indicated that, according to paragraphs. 9 clause 3 art. 100 of the Tax Code of the Russian Federation, the tax audit report indicates the start and end dates of the tax audit.

Consequently, the moment of completion of the desk audit, the results of which revealed violations of tax legislation, should be determined by the date specified in the audit report (approx.

ed: and in all cases it covers the period of time before the date of drawing up the act).

Thus, when a taxpayer submits an updated tax return after drawing up a tax audit report, that is, after its completion, the grounds for termination of consideration of the materials of the audit of the primary declaration, regulated by clause 9.1 of Art. 88 of the Tax Code of the Russian Federation are missing, and, accordingly, the tax authority is obliged to make decisions provided for by the Tax Code of the Russian Federation.

You will learn about current changes in the Constitutional Court by becoming a participant in the program developed jointly with Sberbank-AST CJSC. Students who successfully complete the program are issued certificates of the established form.

The program was developed jointly with Sberbank-AST CJSC. Students who successfully complete the program are issued certificates of the established form.

Document overview

Contents of the desk inspection report

Like any document whose form is determined at the government level, the act issued to the taxpayer at the end of a desk audit contains certain information.

Sample of filling out the act

In addition, the desired form is structured, its parts follow each other in a clearly established sequence. Let's see which one.

Part No. 1

The first part is introductory. This includes general information related to the audit performed, as well as the company being audited. This part includes information such as:

• name of company;
• taxpayer identification number;
• registration reason code and other standard information.

The introductory part ends with the following mandatory elements:

• date of the desk audit;
• the location of the initial inspection.

Part No. 2

The introductory part is followed by a block of descriptive information. Inside it, information regarding violations of legal relations in the field of tax legislation committed by taxpayers is fully disclosed. At the same time, unfoundedness is not allowed, everything is clear and to the point. Each detected offense in the same block is supported by an evidence base, in other words, the drafters of the act refer to supporting documents, the information from which is systematized, presented fully and succinctly, and also clearly, so as not to cause confusion among other service specialists or the subject who is the addressee act.

In addition, in the same part, the employee responsible for conducting the inspection introduces himself with his full name, surname and patronymic, and also indicates the following nuances:

• declaration registration number;
• regarding which subject of legal relations in the field of tax legislation the audit was carried out;
• when the documents were submitted for verification;
• which tax authority is dealing with the matter in question, etc.

Part No. 3

The act ends with a final part, which, as usual, contains the final conclusions of the specialist who conducted the audit process regarding the existing tax offense, if any, and the consequences that it entailed. In addition, in the final part, the specialist makes suggestions with which you can actively eliminate the consequences that have arisen with minimal damage.

Most often, this part contains information on:

• inflated losses;
• reduced tax fees and other nuances.

It is mandatory to draw up appendices to it as documentary support for the act. They represent the evidence base on which the act is drawn up. With their help, subsequent authorities reviewing the act will receive confirmation of the violations committed by the payer and will be able to draw their own conclusions regarding the fees, penalties, other penalties and other nuances accrued and paid to the treasury.

Moreover, attachments can include not only documents submitted for consideration by the subject, or additional papers collected during the inspection process, but also their own:

• calculations of discrepancies between the indicators that were declared and the information established during the desk audit;
• third party add-ons;
• any explanatory documents;
• other papers drawn up at the initiative of the inspector carrying out the inspection process.

Familiarization with the head of the company or another citizen who is the party that submitted the documents for verification to the tax service is carried out five days after drawing up the act. In this case, several certified copies are printed. One of them remains in the office of the Federal Tax Service. On it, a representative of the receiving party is required to endorse the receipt by affixing a signature.

Note! By signing, you do not agree with what is said in the act, but only confirm that you have received it and have read the information intended for you.

If there was a refusal to receive the document, tax officials will send it by mail to the taxpayer’s address, first indicating that the act was not accepted. The deadlines for postal delivery are the same as for personal delivery.

Delivery and consequences

Each copy of the document confirming the desk inspection is signed by both parties (the inspector and the person being inspected). If the taxpayer does not agree with the inspector’s conclusions, he has the right not to sign the report. But this fact should be reflected in the document. If the desk audit is carried out repeatedly, then the report is drawn up in triplicate.

Drawing up an act is a norm of current legislation. 10 days are allotted for preparing the document. Within 5 days, the taxpayer must familiarize himself with it and certify with his signature. If the document is not available, the verification results are canceled.

The “camera chamber” act becomes the basis for drawing up an Objection. The taxpayer must formalize disagreement with the conclusions of the civil servant in writing and, within a month after familiarizing himself with the inspector’s decision, bring it in person to the tax office or send it by mail.

So, a desk audit report is drawn up if the inspector finds errors in the taxpayer’s reporting documents. It is created according to the approved sample in two copies on paper or electronic media. It must be signed by both the inspector and the person being inspected. Within 10 days, the tax office must provide one copy to an individual or the head of an organization.

What to pay attention to

Let us remind you that the document is drawn up only after preliminary verification. In cases where the person being checked does not agree with the results of the check, he can file an objection. You have 1 month to prepare the form. The sheet is drawn up in written form. You can send it via email or submit it in person to the Federal Tax Service.

Federal Tax Service employees must notify the taxpayer about the order in which the results of the audit are considered.

Sample document:

Limited Liability Company "Anonymous" INN/KPP

I, the senior state tax inspector of the department of desk audits No. 1 of the Federal Tax Service Inspectorate, conducted a desk tax audit based on the updated tax return for value added tax of the Limited Liability Company "Anonymous" INN/KPP (LLC "Anonymous"), submitted on 12/01/2011 for the second quarter of 2011

The audit was carried out in accordance with the Tax Code of the Russian Federation and other acts of legislation on taxes and fees. (Text No. 1 “Not in shape”)

GENERAL PROVISIONS

1.2. Location of the organization (branch, representative office):

1.3. This desk tax audit was carried out on the basis of a tax return.

1.4. During the desk tax audit, the following tax control activities were carried out:

1.5. Main activities:

1.6. Average headcount:

1.7 Information about the founders:

THIS INSPECTION HAS ESTABLISHED THE FOLLOWING:

2.1 It has been established that the invoices were signed by an unidentified person. (2)

2.2. The CEO is appointed by an outsider. (3)

2.3. The company did not provide the requested documents, thus, the inspection has the right to believe that Anonymous LLC did not analyze the legal capacity of the counterparty and did not request the relevant documents from it. (4, 5)

2.4. Non-payment of sales tax by the counterparty was revealed. An information letter has been sent to the relevant inspection. (6)

2.5. The company failed to exercise due diligence in selecting suppliers. (7)

2.6. The average headcount of the organization is 1 person. According to the balance sheet, the organization's fixed assets amount to 0 rubles. Accordingly, the organization is not able to provide services or perform work. (7)

2.7. The counterparty submits a single (simplified) declaration - zero reporting and VAT returns - zero. (8)

2.8. The company's activities are economically unjustified. (9)

2.9. No responses were received from the banks, therefore, payment for the goods was not made. (10)

Thus, the use of VAT deductions is not justified.