Registration of the results of an on-site tax audit

The on-site tax audit report consists mainly of reconciling data on the correctness of the amount of deductions and the timeliness of payments. The audit is carried out regarding all taxes that the taxpayer is required to pay at his place of residence, and is based on the data specified in the documentation, as well as on the basis of available taxable objects.

To reconcile data, authorized persons have the right to conduct a full survey of all the taxpayer’s facilities, shops, buildings, warehouses, land plots, and carry out an inventory of his taxable assets.

When is an on-site tax audit report issued?

In accordance with paragraph 1 of Art. 100 of the Tax Code, within two months from the date of issuing a certificate of the audit, an authorized official of the Federal Tax Service shall draw up an on-site tax audit report. The main purpose of such a document is to record the results of the measures taken and the violations identified, as well as the requirements for their elimination. It should be taken into account that the tax audit report is drawn up:

1. Regarding on-site procedures - in any case.
2. For desk procedures - only if violations of tax legislation are detected within 10 days from the date of completion of the audit.
3. For on-site procedures in relation to CGN - in any case, within 3 months from the date of drawing up a certificate of the completed inspection.

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:

Form of on-site tax audit report

The tax audit report form was approved by the Federal Tax Service of the Russian Federation in Appendix No. 23 of Order No. ММВ-7-2 / [email protected] dated 05/08/15. Appendix No. 24 of the same regulatory act contains requirements for the execution of the document. The tax audit report is signed on the one hand by the responsible persons who actually exercised control over the data of the inspected business entity. On the other hand, the signature of the representative of the taxpayer or the person directly being inspected/participant of the Group of Taxpayers is affixed.

Note! If the taxpayer or his representative refuses to certify the inspection report, a corresponding entry is made in the document.

What other documents are there:

• All documents from the “Act” section
• Categories of all standard samples and document forms

What else to download on the topic “Act”:

• Samples and standard forms of documents generated as a result of the execution of the state function of monitoring and coordinating the activities of state budgetary institutions of the Moscow region. Inspection report form
• Act of reconciliation of calculations between the budgets of the budgetary system of the Russian Federation for interbudgetary transfers provided in the form of subsidies, subventions and other interbudgetary transfers with a designated purpose from the federal budget under Chapter 092 “Ministry of Finance of the Russian Federation”
• Act on the compliance of the parameters of the constructed, reconstructed capital construction facility in the Pavlovo-Posad municipal district of the Moscow region with design documentation
• Desk tax audit report (with an illustration of errors made by the tax inspector when drawing it up) (filling sample)
• Act of quarantine phytosanitary control (supervision) at the customs border of the Customs Union

• Important nuances when buying a company
• The process of transferring an apartment to another person
• US Visa Process
• Car selling process
• Garage construction process (from a bureaucratic point of view)
• Construction of a private house in the city

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.

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.

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.

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.

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.