Article 88 of the Tax Code of the Russian Federation defines a desk tax audit as a check of the law on taxes and fees based on the declaration and documentation that the payer submitted to the tax service. In addition, Article 88 of the Tax Code of the Russian Federation determines the procedure for conducting a desk tax audit.
At the beginning of the desk audit, the taxpayer submits a declaration or calculation to the Federal Tax Service. To implement it, you do not need any special decision from the management of the tax service or permission from the taxpayer. The latter is not sent a notification that the scan has begun. Three months are allotted for it after the declaration is submitted to the tax authority. If discrepancies, errors or inconsistencies in data were discovered during the audit, the tax service will notify the audited company and require an explanation or adjustments to the declaration.
When a request for explanations or adjustments is sent
The tax inspector may discover errors, discrepancies or inaccuracies during a desk audit. In this case, in accordance with paragraph 3 of Article 88 of the Tax Code of the Russian Federation, he must send the relevant requirements to the taxpayer.
Explanations to the declaration may be provided in writing by mail, personal delivery or via telecommunication channels using an electronic signature. Five working days are allotted for their provision from the date of receipt of the request.
If necessary, make adjustments to the declaration by submitting an updated declaration. During a desk audit, the tax office may request additional data or documents from the taxpayer:
- benefits information;
- data on the amount of VAT for reimbursement;
- a personal income tax or corporate tax return was submitted by a participant in a partnership or investment agreement;
- reporting is provided on tax obligations related to the use of natural resources.
Article 88 Tax Code of the Russian Federation
8.1. If inconsistencies are identified between information about transactions contained in the tax return for value added tax, or when information about transactions contained in the tax return for value added tax submitted by the taxpayer is identified, information about these transactions contained in the tax return for tax value added submitted to the tax authority by another taxpayer (another person who, in accordance with Chapter 21 of this Code, is charged with the obligation to submit a tax return for value added tax), or in the journal of received and issued invoices submitted to the tax body by a person who, in accordance with Chapter 21 of this Code, is entrusted with the corresponding responsibility, if such contradictions and inconsistencies indicate an underestimation of the amount of value added tax payable to the budget system of the Russian Federation, or an overestimation of the amount of value added tax, declared for reimbursement, the tax authority also has the right to request from the taxpayer invoices, primary and other documents related to these transactions.
We recommend reading: How to issue a birth certificate for a newborn in 2021
3) submission of an updated tax return (calculation), in which the amount of tax payable to the budget system of the Russian Federation is reduced, or the amount of the resulting loss is increased compared to the previously submitted tax return (calculation);
Key features of a desk tax audit
In accordance with Article 88 of the Tax Code of the Russian Federation, a desk tax audit is different:
UrDela.ru
Part 1. A desk tax audit is carried out at the location of the tax authority on the basis of tax returns (calculations) and documents submitted by the taxpayer, as well as other documents on the activities of the taxpayer available to the tax authority.
Part 2. A desk tax audit is carried out by authorized officials of the tax authority in accordance with their official duties without any special decision of the head of the tax authority within three months from the date the taxpayer submits a tax return (calculation).
Part 3. If a desk tax audit reveals errors in the tax return (calculation) and (or) contradictions between the information contained in the submitted documents, or reveals inconsistencies between the information provided by the taxpayer, the information contained in the documents available to the tax authority, and the information received them during tax control, the taxpayer is informed about this with the requirement to provide the necessary explanations within five days or make appropriate corrections within the prescribed period.
Part 4. A taxpayer who submits to the tax authority explanations regarding identified errors in the tax return (calculation) and (or) contradictions between the information contained in the submitted documents, has the right to additionally submit to the tax authority extracts from tax and (or) accounting registers and (or) other documents confirming the accuracy of the data entered in the tax return (calculation).
Part 5. The person conducting a desk tax audit is obliged to consider the explanations and documents submitted by the taxpayer. If, after considering the submitted explanations and documents, or in the absence of explanations from the taxpayer, the tax authority establishes the fact of committing a tax offense or other violation of the legislation on taxes and fees, officials of the tax authority are obliged to draw up an inspection report in the manner prescribed by Article 100 of this Code.
Part 6. When conducting desk tax audits, tax authorities also have the right to request, in the prescribed manner, from taxpayers using tax benefits, documents confirming the right of these taxpayers to these tax benefits.
Part 7. When conducting a desk tax audit, the tax authority does not have the right to request additional information and documents from the taxpayer, unless otherwise provided by this article or if the submission of such documents along with the tax return (calculation) is not provided for by this Code.
Part 8. When submitting a tax return for value added tax, in which the right to a tax refund is declared, a desk tax audit is carried out taking into account the specifics provided for in this paragraph, on the basis of tax returns and documents submitted by the taxpayer in accordance with this Code.
The tax authority has the right to request from the taxpayer documents confirming, in accordance with Article 172 of this Code, the legality of applying tax deductions.
Part 9. When conducting a desk tax audit on taxes related to the use of natural resources, tax authorities have the right, in addition to the documents specified in paragraph 1 of this article, to request from the taxpayer other documents that are the basis for the calculation and payment of such taxes.
9.1. If, before the end of the desk tax audit, the taxpayer submits an updated tax return, the tax returns received by the tax authority as part of the terminated desk tax audit can be used when carrying out tax control measures against the taxpayer.
Part 10. The rules provided for in this article also apply to payers of fees and tax agents, unless otherwise provided by this Code.
‹ Article 87.1 (Tax Code of the Russian Federation). No longer in force Up Article 89 (Tax Code of the Russian Federation). On-site tax audit ›
Consequences of refusal to submit a declaration
Article 88 of the Tax Code of the Russian Federation, a desk tax audit establishes that when filing a declaration later than the deadline, this is equivalent to failure to submit a declaration. This can cause the following consequences:
Article 88 of the Tax Code of the Russian Federation
The purpose of a surprise inspection is to establish the fact that an offense has been committed, which may be hidden during regular inspections. Surprise inspections are not carried out often. At the same time, many non-tax audits, for example, audits of the use of cash registers, in most cases are carried out as sudden ones.
We recommend reading: Sanatorium and Resort Treatment of Chernobyl Survivors in 2020
11. A desk tax audit of a consolidated group of taxpayers is carried out in the manner established by this article, on the basis of tax returns (calculations) and documents submitted by the responsible participant of this group, as well as other documents on the activities of this group available to the tax authority.
Powers of the tax inspectorate when conducting desk activities
When conducting a desk audit, Federal Tax Service employees can:
The request can be sent by mail, via TKS, or handed to the person against signature.
Article 88 of the Tax Code of the Russian Federation
If, before the end of the desk tax audit of the documents (information) available to the tax authority, the taxpayer submits a tax return, the desk tax audit is terminated and a new desk tax audit begins based on the submitted tax return.
Request for documents within the framework of a desk audit may be carried out by the tax authority on the basis of its decision to carry out additional tax control measures, which are carried out within the period established by paragraph.
Article 88
A desk tax audit of the calculation of the financial result of an investment partnership is carried out by the tax authority at the place of registration of the participant in the investment partnership agreement - the managing partner responsible for maintaining tax records (hereinafter in this article - the managing partner responsible for maintaining tax records).
8.6. When conducting a desk tax audit of the calculation of insurance premiums, the tax authority has the right to request, in the prescribed manner, from the payer of insurance premiums information and documents confirming the validity of reflecting amounts not subject to insurance premiums and the application of reduced insurance premium rates.
Tax Code (Tax Code of the Russian Federation) 2021
The second part consists of chapters that regulate specific types of taxes: value added tax, income tax, transport and land tax and others. It also explains the procedure for imposing and calculating taxes (federal, regional and local), and the system for paying tax fees. The Tax Code contains a section of special tax regimes, which consists of three chapters explaining the procedure for paying the unified agricultural tax (USAT), the principles of the simplified taxation system (STS) and the procedure for collecting a single tax on temporary income.
The Tax Code of the Russian Federation (TC RF) is a systematic legislative act regulating the legal norms of tax legislation. The 2021 Tax Code of the Russian Federation consists of two parts. The first part contains general principles of taxation, establishes the rules for paying taxes, the rights and obligations of taxpayers. It also stipulates the requirements for the activities of tax authorities, the procedure for the actions of officials and measures of responsibility for committing an offense in the field of tax legislation.
