Procedure for registering the results of tax audits

In what cases does Article 100 of the Tax Code of the Russian Federation oblige tax authorities to draw up an audit report?

The report is always the result of an on-site tax audit (VNA) and is drawn up regardless of whether violations are found or not (see letter of the Federal Tax Service of Russia dated April 16, 2009 No. ШТ-22-2/299).

Based on the results of a desk tax audit (CTA), an act is drawn up only if during the audit, violations of the legislation on taxes and fees were identified.

If the outcome of the CNI is positive, the inspectorate is not obliged to inform the taxpayer about its completion (letter of the Federal Tax Service of Russia for Moscow dated May 21, 2009 No. 20-14/4/051403). An exception is checking the VAT return using the application procedure for tax refund. The inspection must report its completion without violations within 7 days after completion (Clause 12, Article 176.1 of the Tax Code of the Russian Federation).

For more information about the application procedure for refund, read the article “Features and terms for the general and application procedure for VAT refund.”

Article 100 of the Tax Code of the Russian Federation. Registration of tax audit results (current version)

In Resolution dated 02.11.2012 N A35-28/2012, the FAS of the Central District explained that from the literal interpretation of this rule of law it follows that sending an inspection report by mail is possible only if the person in respect of whom the inspection was carried out or his representative evades from receipt of the said act.

In the Resolution of the Federal Antimonopoly Service of the Far Eastern District dated 07/09/2012 N F03-2320/2012, the court noted that according to the legal position set out in paragraph 29 of the Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated 02/28/2001 N 5 “On some issues of application of part one of the Tax Code of the Russian Federation” , in case of disagreement with the facts set out in the on-site tax audit report, as well as with the conclusions and proposals of the inspectors, the taxpayer has the right to submit his objections to the relevant tax authority.

According to Part 1 of Article 53 of the Arbitration Procedure Code of the Russian Federation, each person participating in the case must prove the circumstances to which he refers as the basis for his claims and objections, and by virtue of Article 59 of the Arbitration Procedure Code of the Russian Federation, the arbitration court evaluates evidence according to its internal conviction, based on comprehensive , a complete and objective examination of the evidence available in the case.

Taking into account the above, the court is obliged to accept and evaluate documents and other evidence presented by the taxpayer in support of its objections to the on-site tax audit report, regardless of whether these documents were submitted by the taxpayer to the tax authority within the time limits specified in paragraph 5 of Article 100 of the Tax Code of the Russian Federation.

The taxpayer’s right to submit written objections to the tax authority regarding the audit report is provided for in paragraph 6 of Article 100 of the Tax Code of the Russian Federation.

It should be noted that during the consideration of tax audit materials, the taxpayer gives explanations on the basis of the audit report, and not a certificate of the audit.

In Resolution dated October 3, 2012 N A13-17338/2011, the Federal Antimonopoly Service of the North-Western District noted that Article 100 of the Tax Code of the Russian Federation does not establish a specific procedure for submitting objections to an inspection report with additional documents. Thus, in the presence of certain circumstances, the taxpayer has the right to submit objections to the audit report not only by direct submission to the tax authority, but also by mail, taking into account the delivery time of such items in a particular region and the period established by Article 100 of the Tax Code of the Russian Federation for the submission of such objections.

The Resolution of the Federal Antimonopoly Service of the North-Western District dated July 16, 2012 N A13-2670/2011 explains that paragraph 6 of Article 100 of the Tax Code of the Russian Federation establishes the right of the taxpayer to submit written objections to the tax authority regarding the tax audit report, and also to attach documents (their certified ones) to the written objections copies) confirming the validity of their objections. Corresponding to this norm is the duty of the tax authority to examine objections and attached documents submitted to the audit report.

It follows from the decision considered by the court that the tax authority did not carry out additional tax control measures and did not examine the documents submitted by the taxpayer. No claims were made to the primary documents on goods purchased from organizations during the court hearings either.

Under such circumstances, the court came to the conclusion that the tax authority evaded checking the submitted primary documents and violated paragraph 4 of Article 101 of the Tax Code of the Russian Federation.

In Resolution dated 02.11.2012 N A78-9780/2011, the FAS of the East Siberian District explained that the Tax Code of the Russian Federation establishes a clear procedure for recording the results of an audit and making a decision based on the results of a tax audit, which includes a systematic presentation in the audit report of documented facts of violations of the law about taxes and fees; granting the right to the inspected person to file written objections to the facts of violation of the legislation on taxes and fees established in the inspection report; consideration by the head of the tax authority of the audit report and the taxpayer’s objections to the audit report.

The FAS of the East Siberian District, in Resolution dated October 30, 2012 N A19-20911/2011, came to the conclusion that not only the full reflection of the identified violations in the tax audit report, but also the subsequent study and drawing up of objections by the taxpayer to it are mandatory conditions for the tax authority to carry out further procedures for holding the taxpayer accountable.

In Resolution dated November 1, 2012 N A19-2734/2012, the Federal Antimonopoly Service of the East Siberian District established that the consideration of the desk tax audit materials was scheduled for June 7, 2011 at 10:00 a.m., notification of the time and place of consideration of the audit materials was sent to the organization at mail 05/24/2011. However, evidence of receipt by the taxpayer of the specified notification about the time and place of consideration of the audit materials by the tax inspectorate was not presented in the case materials.

The tax authority's reference to a telephone message dated 06/01/2011 and a printout of outgoing telephone connections was rejected by the court as not confirming proper notification of the taxpayer about the time and place of consideration of the audit materials. The court recognized that the evidence of the notice presented by the tax authority contained unreliable (contradictory) information, which was not refuted by the tax authority.

In the Resolution of the Federal Antimonopoly Service of the Moscow District dated December 28, 2012 N A40-15409/12-129-72, the court came to the conclusion that the organization did not take advantage of the right granted by paragraph 6 of Article 100 of the Tax Code of the Russian Federation and did not submit written objections within the established time frame, including the right granted by tax legislation to familiarize yourself with documents received by the tax authority during control activities.

Under such established circumstances, and also taking into account that the tax authority did not violate the essential conditions of the procedure for considering tax audit materials, which include ensuring the opportunity for the person in respect of whom the audit was carried out to participate in the consideration of tax audit materials personally and (or) through his representative and ensuring the taxpayer’s opportunity to provide explanations that are an unconditional basis for canceling the decision of the tax authority by a higher tax authority or court, regardless of the legality and legality of the offenses identified and reflected in this decision (clause 14 of Article 101 of the Tax Code of the Russian Federation), the court found the organization’s arguments untenable that she was not presented with all the documents received by the tax authority during the audit.

In Resolution dated September 18, 2012 N A40-39938/11-107-172, the Federal Antimonopoly Service of the Moscow District rejected the arguments that the tax authority violated the procedure for considering audit materials and making a decision on an on-site audit due to the fact that the tax authority, in violation of paragraph 3.1 of Article 100 of the Tax Code of the Russian Federation, documents confirming the violations of tax legislation identified by the inspection were not attached to the inspection report (documents received as a result of a counter-inspection, bank statements, protocols of interrogations of witnesses), since the appendices to the inspection report did not contain documents confirming violations required to be attached by virtue of clause 3.1 Article 100 of the Tax Code of the Russian Federation cannot be regarded as a violation of the taxpayer’s right to participate in the process of reviewing audit materials and provide explanations, since all circumstances affecting the violations identified by the audit, including references to documents and their descriptions, are reflected in the act. Representatives of the taxpayer were present at the consideration of the audit materials and the submitted objections, were not deprived of the opportunity to directly familiarize themselves with the documents confirming the violations; accordingly, the absence of these documents in the appendix to the act was not and could not be a significant violation, as well as any other violation of the procedure for considering the audit materials, which is an independent basis for invalidating the decision of the tax authority.

FAS Povolzhsky District in Resolution dated 01.08.2012 N A12-17498/2011 noted that the tax authority, in violation of Article 100, paragraph 8 of Article 101 of the Tax Code of the Russian Federation, did not attach and did not present to the taxpayer a resolution on the seizure of documents and items, attachments constituting documents, received by the tax authority as a result of tax control measures in relation to the organization, which form the basis for conclusions about the commission of a tax offense by the applicant.

The organization was not familiarized with these documents at the same time as the inspection report, and therefore it did not have the opportunity to examine these documents in advance and prepare reasoned objections to their admissibility as evidence, to provide explanations for the alleged offenses within the time limit that ensured the submission of written objections to the report tax audit in accordance with paragraph 6 of Article 100 of the Tax Code of the Russian Federation.

Failure by the tax authority to provide copies of documents received as part of control measures, simultaneously with the inspection report, is a significant violation of the organization’s right to provide explanations.

At the same time, these documents were presented to the taxpayer after applying to the court, which confirms the conclusions of the courts that there were no obstacles to their timely submission with the audit report.

If the KNP act has not been drawn up, how can you find out about its completion?

If 3 months have passed from the date of filing the declaration, and the inspection has not asked you for documents or explanations, or demanded that you make corrections to the reporting, consider that the desk audit ended successfully.

If you need accurate information, contact the Federal Tax Service with a request to inform you about the results of the KNI. The fact that tax officials do not have this obligation does not give them the right to ignore the taxpayer’s request (see, for example, Resolution of the Federal Antimonopoly Service of the Volga District dated February 18, 2009 No. A55-10190/2008).

Within what time frame must the inspection department draw up and submit an inspection report?

The inspectorate must prepare an on-site inspection report within 2 months from the date of drawing up the certificate of the inspection, and if a consolidated group of taxpayers was inspected, within 3 months.

For drawing up a desk inspection report, Art. 100 of the Tax Code of the Russian Federation allocates 10 days from the date of completion of the CNI.

The inspectors must hand over the report to the taxpayer within 5 days from the date of preparation.

ConsultantPlus experts spoke about the consequences of failure to deliver a tax audit report. If you don't have access to the system, get a free trial online.

When is an on-site inspection report drawn up?

Tax authorities regularly carry out on-site audits.
They are required to reflect the results of such audits in a document called an on-site tax audit report (Clause 1, Article 100 of the Tax Code of the Russian Federation). As a rule, detected violations of tax regulations are presented there, as well as conclusions drawn based on the audit. Find out how to independently assess the risk of a tax audit here.

The letter of the Federal Tax Service of Russia dated April 16, 2009 No. ШТ-22-2/299 states that an on-site tax audit report must be drawn up even if no violations are found (clauses 1, 3 of Article 100 of the Tax Code of the Russian Federation).

If the tax authorities do not draw up an act, the decision based on the results of the audit cannot comply with the norms of legislation, since it is made by the head of the tax authority (or other authorized person) only after consideration of all materials related to the audit, including the act itself (clause 1 of Article 101 of the Tax Code of the Russian Federation) .

What to do if you find violations or errors in the on-site inspection report? The answer to this question is available in the ConsultantPlus Tax Guide. Get free trial access to the system.

What happens if the deadline for delivery of the act is missed?

Nothing. It will not be possible to use the tax authorities’ violation of the deadline for delivering the audit report to turn its results in their favor. In itself, the delay in delivery of the act is not a basis for canceling the decision on the inspection, since it does not relate to significant violations of the procedure for considering its materials (clause 14 of Article 101 of the Tax Code of the Russian Federation).

This is also confirmed by the courts (see the resolution of the 9th Arbitration Court of Appeal dated December 16, 2013 No. 09AP-40446/2013 in case No. A40-76732/13, which was upheld by the resolution of the Federal Antimonopoly Service of the Moscow District dated April 9, 2014 No. F05-2601/ 2014).

Results of materials review

The decision of the meeting is drawn up in the form approved by Order of the Federal Tax Service No. MM-3-06 / [email protected] dated May 31, 2007. The document specifies the circumstances of the violation established during the inspection (clause 8 of Article 101 of the Tax Code of the Russian Federation). The decision must contain the following information:

Links to papers confirming the circumstances of the violation.
Arguments given by the payer in defense of its interests.
The results of consideration of these arguments.

The next point is the decision to hold the company liable. It is accompanied by information such as:

Indication of the offenses committed.
Provisions of articles of the Tax Code of the Russian Federation that were violated.
Imputed penalties.
The size of the detected arrears.
Amount of accrued penalties.
Fine.

IMPORTANT! The decision must be accompanied by indications of the violated legislative acts. Otherwise, the decision is canceled on the basis of paragraph 10 of the Information Letter of the Presidium of the Supreme Arbitration Court No. 71 dated March 17, 2003.

If the payer is not held liable, a decision is also drawn up. It contains this information:

The amount of arrears, if any were discovered.
Amount of penalties accrued.
Deadline for appeal.
Name and address of the tax authority considering appeal cases.
Other necessary information.

The decision to refuse to impose liability does not exclude the financial liability of the payer for offenses. As a rule, this is a penalty.

Who signs the inspection report?

The act must be signed by 2 parties: the Federal Tax Service employees who conducted the inspection, as well as the person being inspected or his representative.

Note that sometimes tax officials violate the procedure for signing the act. For example, it can be endorsed by an employee who was not indicated in the decision to conduct a GNP and did not participate in it. Or vice versa, the act will not contain the signature of one of those who carried out the inspection.

Neither one nor the other will most likely affect the outcome of the audit and will not help challenge its results. This is evidenced by arbitration practice (see, for example, resolutions of the Presidium of the Supreme Arbitration Court of the Russian Federation dated January 24, 2012 No. 12181/11, FAS Moscow District dated June 27, 2014 No. F05-6192/2014 in case No. A40-188140/13, FAS West Siberian District dated September 12, 2013 in case No. A81-2308/2012, etc.).

What should a protocol for reviewing tax audit reports look like?

These rules are not enshrined in the Tax Code of the Russian Federation, and it is even more useful to know what instructions the Federal Tax Service of Russia gives in this regard (letter dated 08/07/2013 No. SA-4-9/14460).

Let us remind you that within a month from the date of receipt of the tax audit report, a taxpayer who does not agree with the facts set out in the tax audit report, as well as with the conclusions and proposals of the inspectors, has the right to submit written objections to the relevant tax authority both regarding the act as a whole and its individual provisions (Article 101 of the Tax Code of the Russian Federation).

Documents confirming the validity of the objections, or their certified copies, can be attached immediately or submitted within the agreed period.

However, the absence of written objections does not deprive the taxpayer (representative) of the rights:

give oral explanations at the stage of consideration of tax audit materials;
submit documents refuting the conclusions set out in the tax audit report.

When considering tax audit materials

Before considering the materials of the tax audit, the head (his deputy) of the tax authority establishes the fact of the appearance of the person in respect of whom the act was drawn up, or his representative.

If the taxpayer (representative) fails to appear, it must be established whether he was notified in the prescribed manner about the date, time and place of consideration of the tax audit materials.

If the fact of proper notification is established, then two solutions are possible:

on consideration of tax control materials in the absence of the specified person or
on postponing the consideration of tax audit materials if the presence of a person is considered mandatory.

In any case, the decision must be reflected in the protocol of consideration of the tax audit materials.

It is another matter if it is established that the taxpayer was not properly notified. In this case, a decision is made to postpone the consideration of the tax audit materials, which is handed over or sent to the taxpayer.

A decision to postpone consideration of tax audit materials can also be made at the request of the taxpayer.

The progress of consideration of tax audit materials is recorded in the protocol.

By decision of the person reviewing the tax audit materials, and with the consent of the taxpayer, an audio recording may also be used (and this fact must be reflected in the protocol). The audio recording itself is attached to the protocol.

The protocol must include the following information:

date, time and place of its compilation;
name of the person being inspected (TIN/KPP), for an individual, PBOLE – last name, first name, patronymic, TIN;
details of the tax audit report and objections;
name of the tax authority that conducted the audit;
information about the grounds for conducting the audit (details of the decision of the head of the tax authority, details of the tax return);
surname, name, patronymic and position of the person reviewing the materials, persons participating in the review of tax authority officials;
last name, first name, patronymic and passport details of the person present;
last name, first name, patronymic of the person’s representatives, indicating details of powers of attorney (documents confirming authority);
information about absent invited persons;
in the absence of invited persons, the date of delivery of the notice of summoning the person to review the tax audit materials is indicated;
list of additional documents submitted by the person;
if there are oral explanations given by the taxpayer, their essence is stated; in the absence of such, a corresponding note is made;
other information is indicated if necessary.

The protocol is signed by all persons present during the consideration of the tax audit materials. If representatives participate, a copy of the power of attorney must be attached to the minutes.

If a decision is made to carry out additional measures

If it is necessary to obtain additional evidence to confirm the fact of violations or the absence thereof, a decision may be made to carry out additional tax control measures.

In this case, the decision is handed over (sent) to the taxpayer in respect of whom the tax audit report was drawn up, if possible, together with a notice of summons:

to familiarize yourself with documents (information) received during additional tax control activities;
to review tax audit materials.

When familiarizing yourself with the results of additional tax control measures, a protocol of familiarization is drawn up, which must indicate:

date, time and place of its compilation;
name of the person being inspected (TIN/KPP), for an individual, PBOLE – last name, first name, patronymic, TIN;
details of the act;
name of the tax authority that conducted the audit;
information about the grounds for conducting the audit (details of the decision of the head of the tax authority, etc.);
details of the decision to carry out additional tax control measures;
FULL NAME. and positions of persons participating in the review of materials of additional tax control measures, full name, passport details of the person present, full name. representatives of the person (indicating the name and details of documents confirming authority);
the date of delivery of the notice of summoning a person to familiarize himself with documents (information) received during additional tax control measures; a list of documents with which the person (his representative) is familiar;
if necessary, other information.

The protocol is signed by all persons present during the review. A copy(s) of the power of attorney of the person’s representatives is attached to the protocol.

The taxpayer must receive copies of all documents received during additional tax control measures (except for those that he himself submitted in accordance with Article 93 of the Tax Code of the Russian Federation). Documents containing any secret protected by law, as well as personal data of individuals, are attached in the form of extracts certified by the tax authority.

If facts indicating tax violations are discovered

In case of disagreement:

with the theses set out in the act of discovery of facts indicating tax offenses provided for by the Tax Code of the Russian Federation (detection act);
with the conclusions and proposals of the official who discovered the fact of a tax offense,

The taxpayer, within a month, has the right to submit written objections to the relevant tax authority regarding the act as a whole or its individual provisions, attaching relevant documents to the written objections (by submitting them to the tax authority within the agreed period).

The minutes of consideration of the case materials indicate:

date, time and place of its compilation;
name of the taxpayer - legal entity (TIN/KPP);
Full name, tax identification number - for an individual and personal legal entity;
details of the act and objections;
name of the tax authority that drew up the discovery report;
FULL NAME. and the position of the person reviewing the materials, as well as full name. and positions of tax authority officials participating in the examination;
FULL NAME. and passport details of the person present, full name. representatives of the person (indicating the name and details of documents confirming authority);
information about absent invited persons, if there are none - the date of delivery (sending) of notices about the date, time and place of consideration of materials; a list of additional materials submitted by the person;
the essence of oral explanations (if any);
other information - if necessary.

The protocol is signed by all persons present during the consideration of the case materials, and a copy of the power of attorney of the person’s representatives is attached to it.

When considering complaints and appeals

Upon receipt of a complaint (appeal) against acts of a non-normative nature, actions or inaction of officials of the tax authorities of the Russian Federation, the tax authority within three working days determines whether the received complaint is subject to consideration by the tax authorities.

If the received complaint is subject to consideration by another state body or local government body, then no later than three working days from the date of receipt of the complaint it is sent with a covering letter to the appropriate body.

The complainant must be informed about the body to which the complaint was forwarded for consideration and the reasons for the redirection.

Within three working days from the date of receipt of the complaint, the lower tax authority determines whether there are circumstances for leaving it without consideration, namely:

the complaint is not signed by the person who filed the complaint or his representative, or documents drawn up in the prescribed manner have not been submitted confirming the authority of the representative to sign it;
the complaint was filed after the expiration of the deadline for filing a complaint established by the Tax Code of the Russian Federation and does not contain a request for its restoration or the restoration of the missed deadline for filing a complaint was refused;
before a decision on the complaint was made, an application was received from the person who filed it to withdraw the complaint in whole or in part;
a complaint was previously filed on the same grounds.

If circumstances are established for leaving a complaint without consideration, then information about this is sent to a higher tax authority simultaneously with the filing of a complaint (appeal) to a higher tax authority.

If there are no such grounds, then within five working days from the date of receipt of the complaint, a conclusion must be sent to a higher authority containing the tax authority’s substantiated position on each of the applicant’s arguments with reference to the documents available to the tax authority, copies of which must be attached to the conclusion.

By the way, the higher tax authority also establishes the presence or absence of circumstances for leaving the complaint without consideration (clause 1 of Article 139.3 of the Tax Code of the Russian Federation), and, if present, makes an appropriate decision, which is notified by the person who filed the complaint.

The general period for consideration of a complaint is one month. This period may be extended to obtain documents (information) necessary for consideration of the complaint from lower tax authorities or when the person filing the complaint (appeal) submits additional documents - by no more than one month. The extension of the period is formalized by the decision of the higher tax authority to extend the period for consideration of the complaint (appeal), which is handed or sent to the person who filed the complaint (appeal), within three working days from the date of its acceptance.

This decision must contain information:

about the tax authority considering the complaint;
about the subject of the appeal;
on the reasons for extending the deadline for making a decision on the complaint (appeal).

How is the decision made?

The decision based on the results of consideration of the complaint (appeal) consists of introductory, descriptive and operative parts.

The introductory part contains:

information about the tax authority (tax authority official) considering the complaint (appeal);
about the subject of the appeal, including details of the contested non-normative act, actions or inactions that are being appealed.

The descriptive part contains:

a summary of the stated requirements, explanations, statements and petitions of the applicant;
factual and other circumstances of the case established during consideration of the complaint;
evidence on which conclusions about the circumstances of the case and arguments in favor of the decision are based;
laws and other regulatory legal acts that guided the tax authority (tax authority official) when making a decision on the complaint;
the tax authority’s justified position on each of the applicant’s arguments.

The operative part indicates the conclusions of the tax authority that examined the complaint, from which it clearly follows:

what is found to be inconsistent with the law;
to what extent the complaint was satisfied;
what part of the complaint was rejected;
if necessary, an instruction to a lower authority to recalculate tax liabilities.

The decision is drawn up in two copies:

the first copy remains in the file of the tax authority that made the decision;
the second copy is sent to the person who filed the complaint within three working days from the date of its acceptance.

An electronic copy of the decision is sent to the lower tax authority, the act, actions (inaction) of whose officials have been appealed. At the request of the applicant (set out in the complaint), an electronic copy of the decision is sent to him.

What information should be included in the inspection report?

The requirements for the content of the inspection report are established in paragraph 3 of Art. 100 Tax Code of the Russian Federation. So, it states:

date of the act (date of its signing by the inspectors);
full and abbreviated name or last name, first name and patronymic of the person being inspected; if a separate unit was checked, its full and abbreviated name, as well as its location, are additionally indicated;
last names, first names and patronymics of the persons conducting the audit, their positions, indicating the name of the tax authority they represent;
date and number of the decision to conduct an on-site inspection (for VNP) or date of submission of the declaration and other documents (for KNP);
a list of documents submitted during the inspection by the person being inspected;
the period for which the inspection was carried out;
name of the tax verified;
start and end dates of the audit;
address of the location of the organization (members of the consolidated group of taxpayers) or place of residence of the individual;
information about tax control measures carried out during the audit;
documented facts of tax offenses, if they have been identified, or a record of the absence of such;
conclusions and proposals of inspectors to eliminate identified violations, substantiated by references to the norms of the Tax Code of the Russian Federation.

Currently, the form of the inspection report and the requirements for its preparation are used, approved by order of the Federal Tax Service of Russia dated November 7, 2018 No. ММВ-7-2/ [email protected]

If you have access to ConsultantPlus, check whether all requirements for the tax audit report are met. If you don't have access, get a free trial of online legal access.

More information about the acts of GNP and KNP can be found on our website in the articles:

“On-site tax audit report—sample and features”;
“Desk tax audit report—sample”.

What are the requirements for drawing up a protocol?

Today, various forms of tax control are used, of which the most effective are tax audits , which in turn can be desk-based or on-site. Within and outside the framework of tax audits, tax authorities have the right to carry out tax control measures, such as:

Obtaining explanations (interrogation) of the taxpayer . With this action, the law allows department officials to call the taxpayer to listen to his explanation if any information provided by him raises suspicions or turns out to be incorrect. Please note that all testimony is recorded in the protocol.
Inspection of the taxpayer's premises used by him to generate income. which the entrepreneur uses to generate income (renting, for example). This procedure is regulated by Article 92 of the Tax Code of the Russian Federation in the presence of witnesses and only within the framework of on-site inspections. Depending on the circumstances, photography and/or video may be used. This form of tax control is also accompanied by the execution of a corresponding protocol.
Inspection of inspection items or documents is also carried out as part of an on-site inspection and is documented in a protocol (Article 92 of the Tax Code of the Russian Federation).
Seizure of documents and information related to the inspection. The form of the protocol for the seizure of documents and items is given in Appendix No. 8 to the order of the Federal Tax Service of Russia dated May 31, 2007 No. MM-3-06 / [email protected]
Participation of witnesses during an on-site tax audit. Order of the Federal Tax Service of Russia dated May 31, 2007 No. MM-3-06 / [email protected] approved the established form of the protocol for the inspection of territories, premises, documents, objects, which requires the signature of witnesses.
Interrogation of a witness. All answers of the witness are recorded in the protocol. The form of the protocol was approved by order of the Federal Tax Service of Russia dated May 31, 2007 No. MM-3-06/ [email protected]
Familiarization of the person being inspected with the decision on the appointment of the examination. The form of the protocol is given in Appendix No. 10 to the order of the Federal Tax Service of Russia dated May 31, 2007 No. MM-3-06 / [email protected]

When performing all of the above actions, for the implementation of tax control, protocols in Russian. In addition to the above forms and methods of tax control, tax authorities may decide to carry out additional tax audits of the correctness of calculation and payment of taxes.

Article 99 of the Tax Code of the Russian Federation contains general requirements for the protocol drawn up during tax control actions, according to which the following must be stated in any of the relevant protocols:

The “head” of the protocol is its name (inspection, seizure, interrogation, additional activities, etc.);
Information about the time and place of a specific procedural action in relation to the person being inspected;
Start time and completion time of procedural actions;
FULL NAME. and the position of the person who directly compiled the protocol;
FULL NAME. each person who participated and was present during the execution of the action, if necessary - their addresses, citizenship, information about their knowledge of the Russian language;
the content of a specific action, the sequence in its implementation;
facts and circumstances identified during the execution of the action;
familiarization of those present and participating;
signature of the official who compiled it (tax inspector);
attachment of photographs, videos and other materials taken during the production of the action.

When a tax inspector makes a seizure or seizes documents or items from the taxpayer being inspected, a protocol is also drawn up in compliance with the requirements specified in Art. 94, 99 of the Tax Code of the Russian Federation. At the same time, an important point is that the seizure or seizure of documents and objects at night is prohibited; accordingly, a protocol on such a procedural action of tax control cannot be drawn up by an official at night. A copy of the protocol on the seizure of documents and items is handed over against signature or sent by mail to the person from whom they were seized.

When an official of the tax authority inspects the taxpayer’s production, warehouse, trading and other premises used by him to generate income, an inspection protocol must also be drawn up (Article 92 of the Tax Code of the Russian Federation).