On-site tax audit: how does the surprise factor work?

What is an on-site tax audit?

The Tax Code does not contain a clear definition of the term “on-site tax audit”. But from the provisions of Articles 82, 88 and 89 of the Tax Code of the Russian Federation it follows that an on-site tax audit (VTA) is a tax control event that is characterized by two main features. Firstly, during such an audit, the correctness of the calculation and payment of one or more taxes for a certain period is studied (while within the framework of the “camera chamber” only the data of a specific declaration are examined). Secondly, during the VNP, inspectors may be present on the taxpayer’s premises.

Features of an on-site tax audit, its types and methods

On-site tax audits are divided into the following types:

• Complex and thematic.
• Planned and unplanned.

A thematic on-site audit covers only one type of tax. With a comprehensive inspection, several taxes can be monitored at once.

Both thematic and comprehensive audits can be carried out in two ways: complete or selective.

A tax audit method is a set of methods and techniques that allow the tax authority to find out whether the taxpayer followed the norms of laws on taxes and fees within the period under study. Such powers can be discovered during the analysis of the rights and responsibilities of tax authorities.

Most often, inspectors use the method of continuous inspection, since decisions made based on the results of random monitoring are easier to invalidate.

With the continuous method, the tax authorities check, establish, request and examine all documents available to the taxpayer. We are talking about primary documentation, journals and orders, cash books, purchase and sales books, registration information on invoices, profit and loss accounting, receipts, tax returns, business contracts, etc. Documents for all tax periods that must be analyzed are subject to analysis. be subject to verification.

Tax officials perform the following actions:

1. Check:

• The fact of accounting by the taxpayer.
• Availability of documents required by law.
• The fact of submitting reporting documents to the tax authorities.

1. Install:

• The correct choice of taxation regime depending on the type of activity.
• Facts that, in accordance with the Tax Code of the Russian Federation, lead to the emergence of an obligation to pay taxes.
• Compliance with laws on taxes and fees.

1. Requested:

• The taxpayer has the necessary documents and explanations for them.
• Documents about the taxpayer from third parties: organizations, partners, contractors.

1. Explore:

• The correctness of maintaining documents, indicating the necessary details in them.
• Correctness and completeness of document flow and accounting.
• The correctness of determining the object of taxation, the tax base, etc.
• Completeness and accuracy of tax calculations, as well as timeliness, completeness and accuracy of their payment.
• Timeliness and reliability of reports to the tax authority.

Documents provided by the subject of the audit are analyzed and compared with documents received from third parties: organizations, partners and counterparties of the taxpayer.

Entries in primary documents and accounting and tax records are carefully verified. Based on these data, a conclusion is made about the presence or absence of a tax violation.

If a tax violation has been identified, its event and composition are carefully recorded, an evidence base is compiled, and additional uncollected taxes and penalties are assessed.

During an on-site inspection, carried out in a random manner, only some documentation for certain periods is subject to control. As part of this audit, systematic offenses are identified that were committed in all tax periods (the tax authority distributes them in this way).

The choice of tax audit method is based on information about the tax period, the taxes being audited, the type of activity of the organization and the number of inspectors.

Grounds for on-site tax audit

Such checks have long been of an exclusively planned nature. Candidates for this activity are selected by the Internal Revenue Service based on risk criteria. Some of them are publicly available and are given in the order of the Federal Tax Service dated May 30, 2007 No. MM-3-06 / [email protected] Let us list the main criteria.

The tax burden. Those who have it below the industry average fall into the “red” zone. The values ​​of this criterion are published annually on the Federal Tax Service website. For more information, see “Tax burden: how to calculate it in order to compare it with the industry average” and “Which tax burden will not raise suspicions: indicators for assigning audits have been updated.”

Determine the likelihood of an on-site tax audit and receive recommendations on the tax burden

Share of VAT deductions. The following criterion for selecting applicants for verification is applied here: the amount of deductions is 89 percent or more of the VAT accrued for 12 months.

Average monthly salary per employee. Those at risk are taxpayers whose rate is lower than the industry average in the region. Data on the average salary level by type of activity should be published on the websites of territorial bodies of Rosstat and the Federal Tax Service for the constituent entities of the Russian Federation.

Profitability of activities . Those who are 10 percent or more below the industry average may receive an inspection. Data for comparison can be found on the Federal Tax Service website.

The ratio of expenses and income. Taxpayers whose growth in expenses outpaces their growth in income will be included in the audit plan. Also suspicious are situations when income falls faster than expenses, or income falls while expenses rise.

Unprofitability of activities. The attention of inspectors will be drawn to organizations that show losses over two or more calendar years.

Conducting activities through a chain of counterparties. In this case, controllers will assess whether there was a reasonable economic or other reason for using intermediaries.

Conducting activities with high tax risk. In particular, attracting shell companies, disabled workers, etc. is risky.

Check the counterparty for signs of a shell company, bankruptcy and the presence of disqualified persons

Also see “How to check the reliability of a counterparty using the TIN or OGRN or on the tax website” and “How to check whether a potential counterparty is located at the legal address.”

Failure to provide explanations or documents to the Federal Tax Service. We are talking, in particular, about the refusal to provide documents on requests that were sent within the framework of the “camera chamber”.

Also see “The Federal Tax Service Inspectorate requires documents: which requests need to be answered and which can be ignored” and “The Federal Tax Service Inspectorate has requested data on a counterparty or transaction: when is this legal, and what will happen if the request is not answered.”

Receive requirements from the Federal Tax Service and send the requested documents via the Internet Connect

"Migration" between tax inspectorates. The risk zone includes organizations that, since their creation, have changed their legal address two or more times with a simultaneous change of the Federal Tax Service.

The special regime officer is approaching the maximum indicators. Taxpayers using special regimes may be included in the audit plan if two or more times in a year they approached the maximum indicators (revenue, cost of fixed assets, number of employees, etc.), which entitle them to preferential tax treatment. For these purposes, an “approximation” is considered to be a difference between the actual and limit value of a parameter of less than 5%.

Amount of professional deduction. Entrepreneurs on OSNO can become candidates for an on-site audit if the amount of the professional tax deduction on the declaration is more than 83% of the amount of income.

Deadlines for conducting on-site tax audits

As a general rule, an on-site audit lasts two months. This period begins to run from the day following the date on which the decision of the head of the Federal Tax Service (his deputy) to order an inspection is dated (clauses 2 and 5 of Article 6.1, clauses 6 and 8 of Article of the Tax Code of the Russian Federation). For example, a review that started on October 6th should end on December 6th. However, in practice, GNPs often take a much longer period of time.

This is due to the fact that the verification period can be suspended or extended. And if the extension of an audit is not such a frequent occurrence, since it requires the intervention of higher authorities, then the Inspectorate of the Federal Tax Service uses the suspension of audits very actively. As a rule, a decision on suspension is made when requesting documents from counterparties, including banks, as part of “counter” checks (subclause 1, clause 9, article of the Tax Code of the Russian Federation).

You can find out how much taxes the counterparty paid and check its financial condition in the “Kontur.Focus” service. Connect to the service

REFERENCE

The following circumstances are also reasons for suspending the GNP: conducting an examination; requesting information from foreign government bodies within the framework of international treaties; the need to translate into Russian documents submitted by the taxpayer in a foreign language (Clause 9 of Article of the Tax Code of the Russian Federation).

The on-site inspection may be “frozen” for six months, or even for 9 months (in the case of requesting documents abroad). It must be remembered that each suspension and renewal requires the execution of a separate decision of the head of the Federal Tax Service or his deputy. During the suspension of the GNP, inspectors cannot carry out control activities on the territory of the taxpayer, nor send him new requests for the submission of documents (clause 9 of Article 2 of the Tax Code of the Russian Federation).

What are the features of an on-site VAT audit?

Entities paying value added tax are subject to on-site VAT inspection. A control event can be carried out to verify compliance with legislation regarding the calculation and payment of this type of tax. For example, illegal VAT refunds, etc.

If an entity carries out two types of transactions: taxable and non-taxable, then it must take into account VAT separately for each type. It is this fact that is checked during tax control.

A special feature of an on-site VAT audit is the fact that its subject is the correctness of calculation and timely payment of tax when carrying out business transactions on the part of the entity.

Please note that, in accordance with the position of the Federal Tax Service of the Russian Federation, both desk and field VAT audits can be carried out in the same tax period. This is evidenced by Letter dated March 13, 2014 No. ED-4-2/4529.

In addition, situations often arise when an on-site inspection of a subject is carried out immediately after a desk inspection. Both control measures cover the same period. Also, the tax authority, as part of an on-site inspection, can re-check all VAT payment periods that have already been covered by a desk audit.

A control action will be assigned to any taxpayer who is suspected of implementing tax minimization or tax evasion schemes. Tax authorities also pay attention to enterprises whose results of financial and economic activities raise suspicions of tax violations (for example, maintaining undivided VAT records, illegal reimbursement of this tax, etc.).

Thus, organizations that received a VAT refund based on the results of a desk audit and by decision of the tax inspectorate may lose the right to these payments and will be required to return the transferred funds back to the budget if, based on the results of an on-site audit, a suspicion arises that the decision of the Federal Tax Service of the Russian Federation was illegal.

If we take these facts into account, we can conclude that avoiding a dispute with the tax service of the Russian Federation regarding claims for the return of previously received VAT compensation can be very problematic.

The results of the control activity are recorded in the form of an act, which reflects all identified violations or the absence thereof. Particular attention is paid to the obligation to maintain separate VAT accounting, carry out activities in good faith, prevent illegal VAT compensation, etc.

The subject of the inspection must accept the relevant act and, if necessary, appeal it within 15 days from the date of receipt. If the subject has not taken any action to protect its rights, the tax authority makes a final decision within 10 subsequent days.

The head of the tax department or his deputy can make one of the following decisions (clause 7 of article 101 of the Tax Code of the Russian Federation):

• On the onset of liability for committed offenses.
• On refusal to prosecute for violations.

The decision must indicate:

• Time limits for appealing a decision.
• The procedure for appealing it.

If the taxpayer does not agree with the decision made and sees it as an infringement of his rights, then he can appeal all acts of action or inaction of the tax authorities, signed as a result of desk and field audits. Other documents recording the results of control measures, consideration of materials, as well as decisions made by tax authorities are also subject to appeal.

On January 1, 2014, a decision came into force according to which all acts adopted by tax services and the actions of their officials are first appealed to a higher tax authority and only then to the Arbitration Court.

Procedure and rules for conducting on-site tax audits

As already mentioned, first the management of the Federal Tax Service makes a decision on ordering an inspection. It can only be accepted by the inspectorate with which the taxpayer is registered. The decision shall indicate data on the control event. For example, for what taxes and for what period will the audit be carried out, and who exactly is included in the audit team.

IMPORTANT

The Tax Code does not require that the taxpayer be given a copy of the decision to order an audit. However, the form of the decision provides for the transfer of a copy of it to the inspected organization or individual entrepreneur (Appendix No. 5 to the order of the Federal Tax Service dated November 7, 2018 No. MMV-7-2 / [email protected] ). And tax authorities, as a rule, hand over this document.

Next, the inspectors specified in the decision proceed directly to control activities. Namely: they send requests for the submission of documents; carry out seizures, inspections, examinations, interrogations and perform other necessary actions.

ATTENTION

During the audit, the composition of the inspectors may change, but only if appropriate adjustments are made to the decision to order an audit.

On the last day of the GNP, a certificate is drawn up. It specifies the subject of the inspection and its timing. The certificate is presented to the taxpayer (clause 15 of Article 2 of the Tax Code of the Russian Federation).

How is an on-site tax audit carried out?

As a general rule, it is carried out in the office (on the territory) of the taxpayer. An exception is made for situations where the company cannot allocate premises for inspectors. In this case, the inspection is transferred to the location of the tax inspectorate (clause 1 of Article of the Tax Code of the Russian Federation).

In practice, the most common event carried out within the framework of the GNP takes place in absentia mode - inspectors send requests for documents via telecommunication channels (TCC) or by mail. And the taxpayer being audited (or his counterparty, including a bank) sends a response to the Federal Tax Service.

Receive requirements and send requests to the Federal Tax Service via the Internet for free

During an on-site inspection, witnesses may be interrogated, including current and former employees of the taxpayer (Article of the Tax Code of the Russian Federation). At the same time, the employer does not have the right to be present during such interrogations (Decision of the Supreme Court dated June 16, 2020 No. 301-ES20-8110).

Usually the interrogation takes place within the premises of the Federal Tax Service or on the territory of the taxpayer. Inspectors can enter residential premises only with the consent of the residents (clause 5 of Art. Tax Code of the Russian Federation). This restriction also applies in the case of an interrogation at the witness’s home (letters from the Ministry of Finance dated 02/20/18 No. 03-02-08/10690 and dated 09/01/20 No. 03-02-08/76651).

ATTENTION

The head of the organization can also be questioned as a witness (resolution of the Arbitration Court of the Volga-Vyatka District dated May 17, 2018 No. F01-1539/2018).

Also, when conducting an on-site inspection, inspectors have the right to inspect the premises and territory of the taxpayer, carry out an inventory and seize original documents and other items (Clause 13 of Art., Art. and Article of the Tax Code of the Russian Federation). It is also permissible to confiscate flash drives, disks, computers or laptops (Decision of the Supreme Court dated July 10, 2019 No. 305-ES19-11972).

At the initiative of the inspection, within the framework of the GNP, it is possible to appoint examinations, as well as attract specialists in various fields (Articles and Tax Code of the Russian Federation). In addition, police officers can participate in the on-site inspection (clause 1 of Art. Tax Code of the Russian Federation).

IMPORTANT DURING CORONAVIRUS

Activities that require personal contact between inspectors and taxpayers, witnesses and other persons must be carried out based on the sanitary and epidemiological situation in the constituent entity of the Russian Federation. At the same time, it is necessary to comply with the rules established in the region for the use of personal protective equipment (Federal Tax Service order No. BS-7-2 / [email protected] , see “Tax officials have resumed inspections and surveys”).

When working remotely, it is necessary to exchange electronic documents with employees Start exchange

How long can a tax audit take?

A tax audit is an on-site desk audit, a counter audit of any kind, and does not bring pleasure to the taxpayer. What determines the duration of this event? Is it possible to reduce the period of forced meetings with representatives of the fiscal department? This depends on a number of reasons.

Inspections may be suspended or their period extended. This is done, naturally, at the initiative of the inspecting party: inspectors hope that increasing the period of their work may lead to the discovery of new circumstances that can be used in the future as an additional argument against the negligent taxpayer. As a general rule, an on-site inspection is carried out within two months. However, the time it takes to conduct it can be increased by two or even three times (see paragraph 6 of Article 89 of the Tax Code of the Russian Federation). Here are several circumstances, the presence of which extends the period of an on-site inspection: – on the taxpayer’s territory – flood, fire, other force majeure circumstances; – a number of separate divisions have been created in the audited organization. If their number is ten or more, then the inspection period is extended up to six months; less than ten - up to four; – for some reason the company did not satisfy the wishes of the inspectors and did not submit the required documents. I note that this list is open in nature, that is, the fiscal department may put forward other reasons not directly specified in the law. Do these rules apply to desk audits?

Cameral - not away!

The rules for extending and suspending on-site inspections do not apply to desk inspections. In Art. 88 of the Tax Code, which is specifically devoted to desk audits, does not say a word about such opportunities for tax authorities. Judicial practice says the same thing (decrees of the Federal Antimonopoly Service of the North-Western District dated 03/04/10 No. A52-4313/2009 and the Ural District dated 02/16/09 No. F09-458/09-S2). But the law does not prohibit the fiscal department from suspending an already extended on-site audit (letter from the Federal Tax Service of Russia for Moscow dated 02.21.08 No. 16-27 “On the procedure for extending the term of an on-site tax audit”). No court will help you here.

Late or delayed?

Still, tax inspectors have a small, completely legal loophole for the unauthorized actual extension of an audit, including a desk audit. Such an extension (but for a very short period, just a couple of days) can be camouflaged as a delay in making a decision based on the results of the audit. This, of course, will be regarded as a violation, but it is so insignificant that it is not possible to appeal the results of the inspection on this basis alone. In such cases, the courts take the side of the tax authorities (see resolution of the Federal Antimonopoly Service of the Volga-Vyatka District dated June 13, 2007 No. A11-6119/2006-K2-24/489).

Unrelated deadlines

The law is not always consistent in establishing rules for the parallel running of various terms. The suspension of one term does not always entail the suspension of another, seemingly related to the first. For example: an on-site tax audit has been suspended. What happens to the deadlines for submitting documents requested by inspectors? It turns out that the deadline for submitting documents requested before the decision to suspend the inspection is made is not interrupted. But tax inspectors do not have the right to demand new documents at a time when the inspection is officially suspended (see, for example, the resolutions of the West Siberian District dated 01.20.14 No. A27-19160/2012 and the Volga-Vyatka District dated 06.18.13 No. A11 -2161/2012). However, in this situation, there are legal ways for the taxpayer to assert his rights. After all, the suspension of an audit entails a break in the work of the tax department’s supervisory employees. That is, having received the requested documents on time, they will not be able to check their contents. And this can, in principle, be considered a violation of the rights of the organization being inspected or, if you like, an abuse of right. This is evidenced by the established judicial practice. Thus, by resolution of the Federal Antimonopoly Service of the West Siberian District dated April 11, 2014 No. A81-271/2013, which was upheld by the ruling of the Supreme Court of the Russian Federation dated August 28, 2014 No. 304-ES14-305, it was declared illegal to levy a fine for failure to provide documents that were requested simultaneously with the decision to suspend the inspection. Cases are resolved similarly when it comes to requesting documents at the time of resumption of control activities (see paragraph 1 of Article 126 of the Tax Code of the Russian Federation and the resolution of the Federal Antimonopoly Service of the Volga District dated July 24, 2013 No. A12-31579/2012, which was left unchanged by the definition Supreme Arbitration Court of the Russian Federation dated November 18, 2013 No. VAS-15809/13).

This is not the time for interrogation

All of the above also applies to the right of tax authorities conducting on-site audits to question witnesses. Strictly speaking, it cannot be otherwise. After all, the data obtained during interrogation is exactly the same evidence as information gleaned from documents. In such cases, the courts take the side of the taxpayer, referring to clause 9 of Art. 89 of the Tax Code of the Russian Federation, which establishes a ban on carrying out control activities during the time during which the inspection is suspended (see resolution of the FAS East Siberian Federal Antimonopoly Service dated 08.24.10 No. A78-8715/2009 and resolution of the Volga District dated 07.29.10 No. A65 -23705/2009, which were left unchanged by the ruling of the Supreme Arbitration Court of the Russian Federation dated February 14, 2011 No. VAS-15622/10). By the way, about interrogations. If a company wants to further give the recording of a conversation between a tax inspector and its employee an evidentiary nature, it is necessary to notify the inspectors about this. If in court it turns out that the recording was made without the consent of the controllers, it will not be accepted as proper evidence (see the decision of the Seventh Arbitration Court of Appeal dated 07/09/14 No. A27 14596/2013). I would like to end the article on a positive note, but, unfortunately, the inconsistency of our judicial practice does not allow this. The fact is that all of the above is largely offset by the opinion of those courts that believe that it is impossible to request documents while an on-site inspection is suspended, but it is possible to work with witnesses. At the same time, it is argued that witnesses, if necessary, can be called for questioning even to the premises of the tax inspectorate (see the resolution of the Federal Antimonopoly Service of the West Siberian District dated 06.18.13 No. A70-6132/2012 and the resolution of the East Siberian District dated 01.12.10 No. A33 -16826/2008, as well as letters from the Federal Tax Service of Russia dated 09.13.12 No. AS-4-2/ [email protected] and the Ministry of Finance of Russia dated 05.05.11 No. 03-02-07/1-156).

Source: Taxnews.rf

How to prepare for an on-site tax audit

It is almost impossible to prepare in advance, since the plan for carrying out these events is not published in open sources. Taxpayers will learn about the upcoming GNP directly from the inspectors. (In practice, inspectors send the decision to schedule an inspection along with the first request for the provision of documents on the TKS, or convey this decision to the manager or representative of the company personally).

However, you can take some preventative measures to help you pass the audit with minimal losses for your business. In particular, the correct nomenclature of cases and organization of office work will help reduce the time for searching and preparing the requested documents. For more information, see “Storage periods for accounting and personnel documents in an organization in 2021: table.”

It is also advisable to take care of issues of legal (including lawyer) assistance in advance in case employees and management are called for interrogation. Employees should be aware that the company provides legal counsel. And in his absence, they have the right to refuse to testify on the basis of Article 51 of the Constitution of the Russian Federation. Or they can report only information that is publicly available (posted on the company’s website, sent to contractors, etc.).

It would be a good idea to make it a rule to annually conduct a mini-audit of tax obligations with the invitation of third-party specialists. A fresh look at the documents and the accepted accounting procedure will allow you to correct errors, avoiding additional charges during the audit.

Finally, it is advisable to independently carry out the same work that the Federal Tax Service does, that is, carry out a risk analysis of its own activities. This will reduce the likelihood of ordering an on-site audit (if it is possible to eliminate suspicious, in the opinion of tax authorities, circumstances of the activity), or prepare in advance arguments and documents confirming the correctness of calculation and payment of taxes.

IMPORTANT

The Business Risk Control service allows you to quickly learn about events that may raise suspicion among tax authorities. He keeps under control all risk factors related to reporting, taxes, requirements and registers of the Federal Tax Service. For more details, see “Business Risk Control: How to Avoid Account Blocking and Fines for Missed Reporting.”

Connect to the “Business Risk Control” service

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Results of on-site tax audit

As already mentioned, the GNP ends on the day the corresponding certificate is drawn up, which is handed over to the taxpayer (clauses 8 and 15 of Art. Tax Code of the Russian Federation). This document starts the procedure for recording the audit results.

All identified violations are recorded in a report, for the preparation of which the tax authorities have two months (Clause 1 of Article 100 of the Tax Code of the Russian Federation). The prepared act with all attachments is presented to the taxpayer for signature (clause 2 of article 100 of the Tax Code of the Russian Federation). It makes no sense to refuse to sign an autograph, since signing this document does not mean agreement with the facts stated in it. On the contrary, the taxpayer’s signature on the act will not allow inspectors to make changes and additions to it in the future. After signing, one copy of the act is transferred to the taxpayer (clause 5 of Article 100 of the Tax Code of the Russian Federation).

ATTENTION

If the taxpayer avoids receiving the report, the document is sent by mail and is considered delivered on the sixth day from the date of sending (paragraph 2, paragraph 5, article 100 of the Tax Code of the Russian Federation).

From the moment the act is received, the time allotted for drawing up written objections (if any) begins to flow. The taxpayer has exactly one month to prepare and send them to the Federal Tax Service (Clause 6 of Article 100 of the Tax Code of the Russian Federation). Objections can be prepared both for the act as a whole, if the person being inspected does not agree with all the inspectors’ conclusions, and for its individual parts.

REFERENCE

Submitting written objections is a right, not an obligation, of the taxpayer. There are no fines or other negative consequences for the absence of this document.

The taxpayer's written objections with attached documents, as well as the audit report with all attachments form the tax audit materials. They are submitted for consideration by the head of the Federal Tax Service or his deputy (clause 1 of Article 101 of the Tax Code of the Russian Federation). Review of materials is an open event, to which the head of the company or another representative of the taxpayer must be invited (clause 2 of Article 101 of the Tax Code of the Russian Federation). Violation of this rule entails the unconditional cancellation of the decision made based on the results of the GNP (clause 14 of Article 101 of the Tax Code of the Russian Federation).

During the review of the inspection materials, the head of the Federal Tax Service (his deputy) once again examines all the data specified in the act, as well as objections, if any. In this case, the taxpayer has the right to provide additional explanations, including written ones. Therefore, when going to the hearing, take with you blank sheets of paper and writing materials. And if you give oral explanations, make sure that they are reflected in the review protocol. Failure to provide the taxpayer with the opportunity to give clarifications or explanations directly during the consideration of the case is another gross violation that entails the unconditional cancellation of the decision made (Clause 14 of Article 101 of the Tax Code of the Russian Federation).

Submit a complaint against the decision of the Federal Tax Service through the EDF operator Submit for free

Based on the results of the review, a decision is made. It can either be final - on bringing to responsibility or refusing to do so, or intermediate - on the appointment of additional tax control measures. In the first case, in the text of the decision to bring to justice, the Federal Tax Service must analyze in detail all the arguments that the person being inspected brought in his defense (both in objections and in the process of considering materials), indicating for what reasons they are accepted or not accepted (clause 8 Article 101 of the Tax Code of the Russian Federation).

In the second case, the decision indicates exactly what additional measures should be taken and for what purposes. In this case, only three actions are permissible: examination, interrogation, and requesting documents from the taxpayer or third parties. And the purpose of such control is to collect additional evidence to confirm or refute the facts stated in the act. Therefore, the Federal Tax Service cannot look for new violations within the framework of additional measures. The duration of additional events is limited to one month. It cannot be extended.

Upon completion of additional measures, the above procedure is repeated: an additional act is drawn up, the taxpayer provides his written objections (if any) and all materials undergo a new review by the Federal Tax Service.

IMPORTANT DURING CORONAVIRUS

The taxpayer (his representative) may participate in the consideration of audit materials through telecommunication channels or video conferencing channels. To do this, you must submit to the TKS inspection an application to ensure such participation and copies of documents proving your identity and confirming your authority. If the taxpayer does not send such an application (or a request to postpone the consideration of the case), then the tax authorities will be able to consider the audit materials without his participation (clause 3 of the Federal Tax Service order No. ED-7-2 dated March 20, 2020 / [email protected] ).

Tax audit report

Next, based on the results of the on-site tax audit, a report is drawn up. Tax authorities are given up to 2 months to prepare it, counting from the date of preparation of the certificate (for a consolidated group - 3 months). Moreover, it does not matter how the certificate was handed over to the taxpayer - directly in hand, or sent by mail. The calculation of the two-month period begins precisely from the date of preparation, and not receipt of the certificate by the taxpayer.

The form and requirements for the inspection report are established by Art. 100 of the Tax Code of the Russian Federation and by order of the Federal Tax Service of the Russian Federation dated 05/08/2015 No. ММВ-7-2/189 (Appendices 23, 24). Drawing up a report is mandatory, even if the inspectors have not identified any violations of tax legislation. The procedure for implementing the results of a tax audit is established by Articles 100 and 101 of the Tax Code of the Russian Federation.

The form of the act can be paper or electronic, while on paper the act can be filled out on a form manually or using a computer. All sheets of the act and appendices are numbered, stitched, and the appendices are certified by the signature of the head of the Federal Tax Service. Adjustments and corrections cannot be allowed in the text of the document, except as agreed upon and certified by the signatures of each party.

The act used to formalize the results of a tax audit consists of 3 parts:

The result of an on-site tax audit is the identification of tax violations. All of them must be justified; for each, references to the violated rules of tax law, protocols of control actions, primary accounting documents, etc. are indicated.

1. The introductory part includes:
   the date of the act is the day the inspectors signed the act,
2. name of the organization being inspected, full name Individual entrepreneur, or individual, location address,
3. details of the decision on on-site inspection,
4. a list of documents that the taxpayer submitted to the inspectors during the audit,
5. list of audited taxes, fees, contributions and periods,
6. check start and end dates,
7. control measures carried out during the inspection, etc.
8. The descriptive part contains:
   • facts of violation of tax legislation discovered during the audit, confirmed by documents,

   if there are no violations, a record of their absence is made,

9. circumstances mitigating or aggravating the taxpayer's liability.
10. The final part includes:
    • conclusions of inspectors and proposals for eliminating violations as a result of a tax audit,

    FULL NAME. inspectors and their positions,

11. number of application sheets

The act is signed by both parties, and if the taxpayer refuses to sign, this is recorded in the act. One copy remains with the tax authorities, and the second is given to the taxpayer. 5 days are allotted for delivery. If receipt is refused, the act is sent by registered mail, and the date of its delivery is considered the 6th day from the date of dispatch (clause 5 of Article 100 of the Tax Code of the Russian Federation).