Registration N 8822

In accordance with paragraph 3 of Article 1014 of the Tax Code Russian Federation(Collected Legislation of the Russian Federation, 1998, No. 31, Art. 3824; 2006, No. 31 (Part 1), Art. 3436), I order:

1. To approve:

1.1. Form of the Act on the discovery of facts indicating the foreseen Tax Code Russian Federation tax offenses (with the exception of tax offenses provided for in Articles 120, 122, 123), in accordance with Appendix 1 to this order;

1.2. Requirements for drawing up an Act on the discovery of facts testifying to tax violations provided for by the Tax Code of the Russian Federation (except for tax violations provided for in Articles 120, 122, 123), in accordance with Appendix 2 to this order.

2. Departments of the Federal tax service for the constituent entities of the Russian Federation, bring this order to the subordinate tax authorities and ensure its application.

3. The control over the execution of this order shall be entrusted to the Deputy Head of the Federal Tax Service, M.P. Mokretsova.

Head of the Federal
tax service
A. Serdyukov

Appendix 2

Requirements for drawing up an Act on the discovery of facts testifying to tax violations provided for by the Tax Code of the Russian Federation (except for tax violations provided for in Articles 120,122,123)

1. These Requirements for the preparation of an Act on the discovery of facts testifying to tax violations provided for by the Tax Code of the Russian Federation (with the exception of tax violations provided for in Articles 120, 122, 123) are applied upon detection in the course of activities tax control(in accordance with Article 1014 of the Tax Code of the Russian Federation (hereinafter referred to as the Code) of facts indicating tax violations provided for by the Code (with the exception of tax violations provided for in Articles 120, 122 and 123 of the Code).

2. Upon discovery of facts of violations of the legislation on taxes and fees by an official tax authority should be drawn up in established form The act on the discovery of facts testifying to the tax offenses provided for by the Tax Code of the Russian Federation (with the exception of tax offenses provided for in Articles 120, 122, 123) (hereinafter - the Act).

3. The Act must indicate the documented facts of violation of the legislation on taxes and fees, as well as the conclusions and proposals of the official who discovered the facts of violation of the legislation on taxes and fees, to eliminate the identified violations and apply sanctions for tax violations.

4. The act must be drawn up on hard copy, in Russian and have continuous pagination. Copies of documents (if any) are attached to the Act, confirming the facts of violation of the legislation on taxes and fees reflected in the Act, protocols of interrogation of witnesses, as well as other materials that are important for making a correct and informed decision based on the results of consideration of the Act.

Blots, erasures and other corrections are not allowed in the Act, with the exception of corrections agreed and certified by the signatures of the persons signing the act.

All value indicators expressed in foreign currency are subject to reflection in the Act with the simultaneous indication in accordance with the current procedure of their ruble equivalent at the rate quoted by the Bank of Russia for the relevant foreign currency against the ruble.

If it is necessary to use abbreviated names and abbreviations in the text of the Act, at the first use, the corresponding phrase is given in full with the simultaneous indication in brackets of its abbreviated name or abbreviation used further in the text.

5. The act is drawn up in two copies, one of which remains in storage with the tax authority, the other is handed over to the person who committed the tax offense (his representative).

If the tax authority reveals circumstances that allow it to assume a violation of the legislation on taxes and fees, containing signs of a crime, the Act is drawn up in triplicate. In this case, the third copy of the act shall be attached to the materials sent to the internal affairs bodies to resolve the issue of initiating a criminal case in the manner prescribed by paragraph 3 of Article 32 of the Code.

7. The act should consist of three parts: introductory, descriptive and final.

7.1. The introductory part of the Act must contain:

1) the number of the Act (assigned during its registration with the tax authority);

2) the name of the place where the Act was drawn up;

3) the date of the Act. The specified date means the date of drawing up the Act by an official of the tax authority;

4) the surname, name, patronymic of the official of the tax authority who drew up the Act, his position and class rank (if any), indicating the name of the tax authority;

5) an indication of paragraph 1 of Article 1014 of the Code, on the basis of which the tax authority drew up the Act;

6) full and abbreviated name or surname, name, patronymic of the person who committed the tax offense. In case of discovery of facts testifying to the commission of tax offenses provided for by the Code of the organization at the location of its a separate subdivision, in addition to the name of the organization, the full and abbreviated name of the separate division and its location are indicated;

7) the address of the location of the organization or place of residence natural person;

8) taxpayer identification number (TIN) (TIN of an individual, if any). In case of detection of violations of the legislation on taxes and fees of the organization at the location of its separate subdivision, in addition to the TIN of the organization, the code of the reason for registration (KPP) is indicated.

7.2. The descriptive part of the Act must contain a systematic statement of the discovered documented facts of violations of the legislation on taxes and fees and the circumstances related to these facts that are important for making the right decision based on the results of consideration of the Act, including the circumstances identified that mitigate or aggravate liability for committing a tax offense.

a) objectivity and validity. The facts reflected in the Act must be the result of carefully carried out tax control measures, exclude factual inaccuracies, ensure the completeness of the conclusion about the inconsistency with the legislation on taxes and fees of committed acts (actions or inaction).

For each fact of violation of the legislation on taxes and fees reflected in the Act, the following should be clearly stated:

the nature and circumstances of the violation of the legislation on taxes and fees;

type of tax offense, method and other circumstances of its commission;

The act should not contain subjective assumptions not based on sufficient evidence.

b) the completeness and complexity of the reflection in the Act of all significant circumstances related to the facts of violations of the legislation on taxes and fees.

Each established fact of violation of the legislation on taxes and fees must be described fully and comprehensively. The statement in the Act of the circumstances of the committed tax offense should be based on the results of the study of all documents that may be related to the stated fact, as well as on the results of tax control measures.

The Act must ensure that all material circumstances related to the identified violations of the legislation on taxes and fees are reflected.

c) clarity, conciseness and accessibility of presentation. The wording contained in the Act must exclude the possibility of ambiguity; the presentation should be concise, clear, clear, consistent and, as far as possible, accessible to persons without special knowledge.

d) systematic presentation. The detected violations of the legislation on taxes and fees should be grouped in the act by sections, clauses and sub-clauses in accordance with the nature and types of violations of the legislation on taxes and fees.

The revealed facts of homogeneous mass violations of the legislation on taxes and fees can be grouped into statements, tables and other materials attached to the Act (attachments). In this case, the text of the Act sets out the essence of these violations of the legislation on taxes and fees with reference to specific norms of the Code and refers to the relevant annexes to the Act. In this case, the application data must contain complete list homogeneous violations of the legislation on taxes and fees. Each of these annexes must be signed by the official of the tax authority who drew up the Act, as well as by the person who committed the tax offense (his representative).

7.3. The final part of the Act must contain:

conclusions about the presence of signs of tax violations. These conclusions should contain an indication of the type of tax offenses committed with reference to the legal norms of the Code providing for liability for this type of tax offenses;

proposals to recover from the bank unlisted amounts of taxes (fees, penalties and fines) (given in the event that the tax authority reveals that the bank has failed to fulfill its obligations established by Article 60 of the Code);

proposals for eliminating the revealed violations of the legislation on taxes and fees. These proposals should contain a list of specific measures aimed at eliminating and suppressing the detected violations of the legislation on taxes and fees;

an indication of the number of sheets of annexes to the Act.

8. The act is signed by the official of the tax authority who drew it up and the person who committed the tax offense. An entry is made on the refusal of the person who committed the tax offense to sign the Act:

"__________________________________

indicating his position,

refused to sign the Act ", certified by the signature of an official of the tax authority with the date indicated.

The act is handed over to the person who committed the tax offense (his representative), against receipt or transferred in another way, indicating the date of its receipt. Before being handed over to the person who committed a tax offense (his representative), the Act is subject to registration with the tax authority in a special journal, the pages of which must be numbered, laced and sealed by the tax authority.

Upon delivery of the Act, on the last page of the copy of the Act that remains in storage with the tax authority, an entry is made:

"I received a copy of the Act with attachments on ___ sheets" signed by the person who committed the tax offense (his representative), indicating his surname and initials, as well as the date of delivery of the act.

If a person who has committed a tax offense evades receiving the Act, an official of the tax authority makes a note in the Act:

"_______________________________

(Full name of the head of the organization

___________________________________

indicating his position,

FULL NAME. natural person (full name of his representative)

evaded the receipt of the Act ", certified by the signature of an official of the tax authority with the date.

After putting down a mark on evading the receipt of the Act, the Act is sent to the person who committed the tax offense by registered mail.

Identify facts indicating a violation tax legislation, tax authorities can not only during a cameral or field audit, but also within the framework of other control measures. Recently, the Ministry of Finance has set a deadline for auditors to draw up an act in such a case.

The Tax Code provides for two procedures for drawing up the results of tax control, which indicate tax violations. The first of them regulates the documentation of the results directly by the office and on-site inspections(Article 100 of the Tax Code), the second is provided for cases of detection of violations in the course of other control measures (Article 101.4 of the Tax Code). They also correspond to two procedures for considering cases of violation of tax legislation (Articles 101, 101.4 of the Tax Code).

Based on the results of the check

Based on the direct indication in the main tax law (clause 2 of Art. 100.1 of the Tax Code), tax offenses, the production of which can only take place in accordance with Article 101 of the Tax Code, should include:

- and objects of taxation;

- non-payment or incomplete payment of tax;

- failure tax agent obligations to withhold or transfer taxes (Articles 120, 122, 123 of the Tax Code).

In addition, this list may well be supplemented by such an offense as failure to submit tax return(Article 119 of the Tax Code). The fact is that, in fact, such an offense can only be detected during an audit: a cameral one - when submitting reports in violation of the deadline; and exit, if the declaration is not submitted in the presence of such an obligation. In addition, the fine under Article 119 of the Tax Code is calculated based on the amount of tax payable (surcharge) based on a non-submitted declaration. In other words, the specific amount of the tax sanction in this case can be determined only during the audit.

Outside the "test" framework

Violations of tax legislation, the identification of which is not related to the conduct of tax audits, first of all, of course, should include non-compliance with the obligations imposed by the Tax Code on banks. In this case, of course, we are talking only about special offenses prescribed in Chapter 18 of the Code. In addition, this category includes the failure to submit information about the taxpayer at the request of tax officials within the framework of the so-called “counter” audit (clause 2 of article 126 of the Tax Code). Dodging your own tax obligations a witness, expert or translator involved in tax control can also be considered by auditors only in the manner prescribed by Article 101.4 of the Tax Code (Articles 128, 129 of the Tax Code).

At the junction

Meanwhile, consideration of a fairly large number of tax offenses can be carried out by tax authorities in one way or another, depending directly on the circumstances in which the "misconduct" was discovered. This category can include:

- violation of the deadline for setting up or evading it (Articles 116, 117 of the Tax Code);

- untimely submission of information about opening and closing a bank account (Article 118 of the Tax Code);

- non-observance of the order of possession, use and (or) disposal of the property, which has been seized (Article 125 of the Tax Code);

- failure of the taxpayer (tax agent) to submit to the inspection documents and (or) other information provided for by the Code and other acts of legislation on taxes and fees (clause 1 of article 126 of the Tax Code);

- violation of the procedure for registration of gambling business objects (Article 129.2 of the Tax Code).

We design and consider

By by and large both procedures for considering cases of tax offenses are quite similar. Nevertheless, it should be borne in mind that the rules established by Article 101.4 of the Tax Code are more simplified and not regulated in such detail.

When detected outside the scope tax audit the circumstances testifying to the tax offenses provided for by the Code, the inspector must draw up an act, which is signed both by himself and by the “guilty” person. If the latter refuses, a corresponding entry is made about it.

The act must indicate the documented facts of violation of the legislation on taxes and fees, as well as the conclusions and proposals of the official on the elimination of "flaws" and the application of appropriate sanctions. The form of the act and the requirements for its execution were approved by order of the Federal Tax Service of December 13, 2006 No. SAE-3-06 / [email protected]

According to clause 5 of the Requirements, the document is drawn up in two copies, one of which remains in storage at the inspection, and the other is handed over to the representative of the company or unincorporated business. If the tax authorities have reason to believe that the admitted tax violation has signs of a crime, the act is drawn up in triplicate. The third of them is attached to the materials sent to the internal affairs bodies to resolve the issue of initiating a criminal case.

The act is handed to the firm or entrepreneur against receipt or transferred in another way, indicating the date of its receipt (clause 4 of article 101.4 of the Tax Code of the Russian Federation). If the "delinquent" evades receiving the specified document, then with the appropriate mark, the act is sent to him by registered mail. Then the date of delivery of the document is the sixth day from the date of dispatch.

Within ten days from the date of receipt of the act, he can submit his objections to it. However, the absence of these does not deprive him of the right to give explanations when considering the act and other materials of tax control, for which ten days are allotted from the date of expiration of the period for filing objections (clause 7 of article 101.4 of the Tax Code).

Based on the results of consideration of the act and the documents attached to it, the head of the tax authority or his deputy make a decision either to hold the company accountable or to refuse it. On the basis of the first of them, a claim for payment of penalties and fines is sent to the taxpayer.

"Urgent" space

It is noteworthy that the Tax Code does not establish a period during which the tax authorities must draw up an act on the discovery of facts indicating tax offense... This circumstance is undoubtedly unprofitable for taxpayers, since the violation by the auditors of this period could become one of the grounds for challenging the decision taken subsequently by the controllers. But, as they say, you cannot violate unannounced requirements.

For example, to take advantage of the fact that Article 101.4 of the Tax Code does not limit the period for detecting and registering tax violations, the tax authorities wanted in a case in which the FAS of the Volgo-Vyatka District acted as an arbiter (Resolution of July 22, 2008 in case No. А43-493 / 2008-40-10). True, in this case they did not succeed for the reason that it was about bringing the taxpayer to responsibility for not submitting a declaration. In this regard, the arbitrators considered that this offense should have been considered in accordance with Article 101 of the Tax Code, and therefore the period when the inspection could fine the company has already expired.

Meanwhile, the Ministry of Finance has recently undertaken to fill the "urgent" gap in Article 101.4 of the Tax Code. In a letter dated January 22, 2009 No. 03-02-08-7, the experts of the department came to the conclusion: if paragraph 1 of Article 101.4 of the Code, the deadline for drawing up the act in question is determined by the event of the discovery of facts that speak of tax violations, then its auditors must draw up no later than one worker days from the moment of their detection. It remains to be hoped that the tax authorities will nevertheless take these explanations of the financiers into service.

Document's name:	On the approval of the form of the act on the discovery of facts testifying to the stipulated tax offenses (with the exception of tax offenses provided for in Articles 120, 122, 123) and the requirements for ... N ММВ-7-2 / [email protected])
Document Number:	SAE-3-06 / [email protected]
Type of document:	Order of the Federal Tax Service of Russia
Host body:	FTS of Russia
Status:	Inactive
Published:
Date of adoption:	December 13, 2006
Effective date:	11 February 2007
Expiration date:	12 June 2015

On the approval of the form of the act on the discovery of facts testifying to tax offenses provided for by the Tax Code of the Russian Federation (with the exception of tax offenses provided for in Articles 120, 122, 123), ...

THE FEDERAL TAX SERVICE

ORDER

On the approval of the form of the act on the discovery of facts testifying to the tax offenses provided for by the Tax Code of the Russian Federation (with the exception of tax offenses provided for by,,), and the requirements for its preparation

Abolished from June 12, 2015 on the basis of
Order of the Federal Tax Service of Russia dated May 8, 2015 N ММВ-7-2 / [email protected]
____________________________________________________________________

In accordance with paragraph 3 of Article 101_4 of the Tax Code of the Russian Federation (Collected Legislation of the Russian Federation, 1998, No. 31, Article 3824; 2006, No. 31 (Part I), Article 3436)

I order:

1. To approve:

1.1. The form of the Act on the discovery of facts testifying to tax violations provided for by the Tax Code of the Russian Federation (with the exception of tax violations provided for,,), in accordance with Appendix 1 to this order.

1.2. Requirements for drawing up an Act on the discovery of facts testifying to tax offenses provided for by the Tax Code of the Russian Federation (with the exception of tax offenses provided for,,), in accordance with Appendix 2 to this order.

2. The departments of the Federal Tax Service for the constituent entities of the Russian Federation shall bring this order to the subordinate tax authorities and ensure its application.

3. Control over the execution of this order shall be entrusted to the Deputy Head of the Federal Tax Service MP Mokretsov.

Supervisor
Federal Tax Service
A.E. Serdyukov

AGREED
State Secretary -
deputy
Minister of Finance
Russian Federation
S. D. Shatalov

Registered
at the Ministry of Justice
Russian Federation
January 19, 2007
registration N 8822

Appendix No. 1. Act on the discovery of facts testifying to tax offenses provided for by the Tax Code of the Russian Federation (except for tax offenses provided for in Articles 120, 122, 123)

Annex 1

APPROVED BY
by order
Federal Tax Service
of December 13, 2006
N SAE-3-06 / [email protected]

on the discovery of facts indicating the foreseen

(place of compilation)

(surname, name, patronymic, position, class rank

tax authority official) (name of the tax authority)

Federation for

(the composition of the tax offense is indicated)

(name of the organization (full name of an individual)

(suggestions are made to eliminate violations of the legislation on taxes and fees)

Applications on

Supervisor's signature

Official signature

tax authority

(representative)

(position, name of the tax authority)

(name of company)

(signature)

(signature)

A copy of the Act with attachments to

sheets received.

Supervisor's signature

organization (individual)

(representative)

(name of company)

(signature)

________________
* To be indicated if the tax authority reveals that the bank has failed to fulfill its obligations established by Article 60 of the Tax Code of the Russian Federation.

Appendix No. 2. Requirements for the preparation of an Act on the discovery of facts testifying to tax offenses provided for by the Tax Code of the Russian Federation (except for tax offenses provided for in Articles 120, 122, 123)

Appendix 2

APPROVED BY
by order
Federal Tax Service
of December 13, 2006
N SAE-3-06 / [email protected]

1. These Requirements for the preparation of an Act on the discovery of facts testifying to tax offenses provided for by the Tax Code of the Russian Federation (with the exception of tax offenses provided for,,) are applied upon detection during tax control measures (in accordance with Article 101_4 of the Tax Code of the Russian Federation ( hereinafter - the Code)) facts testifying to the tax offenses provided for by the Code (with the exception of the tax offenses provided for, and 123 of the Code).

2. If facts of violations of legislation on taxes and fees are discovered, an official of the tax authority must draw up in the prescribed form an Act on the discovery of facts indicating tax violations provided for by the Tax Code of the Russian Federation (with the exception of tax offenses provided for,,) (hereinafter - the Act) ...

3. The Act must indicate the documented facts of violation of the legislation on taxes and fees, as well as the conclusions and proposals of the official who discovered the facts of violation of the legislation on taxes and fees, to eliminate the identified violations and apply sanctions for tax violations.

4. The act must be drawn up on paper in Russian and have continuous page numbering. Copies of documents (if any) are attached to the Act, confirming the facts of violation of the legislation on taxes and fees reflected in the Act, protocols of interrogation of witnesses, as well as other materials that are important for making a correct and informed decision based on the results of consideration of the Act.

Blots, erasures and other corrections are not allowed in the Act, with the exception of corrections agreed and certified by the signatures of the persons signing the act.

All value indicators expressed in foreign currency shall be reflected in the Act with the simultaneous indication, in accordance with the current procedure, of their ruble equivalent at the rate quoted by the Bank of Russia for the respective foreign currency in relation to the ruble.

If it is necessary to use abbreviated names and abbreviations in the text of the Act, at the first use, the corresponding phrase is given in full with the simultaneous indication in brackets of its abbreviated name or abbreviation used further in the text.

5. The act is drawn up in two copies, one of which remains in storage with the tax authority, the other is handed over to the person who committed the tax offense (his representative).

If the tax authority reveals circumstances that allow it to assume a violation of the legislation on taxes and fees, containing signs of a crime, the Act is drawn up in triplicate. In this case, the third copy of the act shall be attached to the materials sent to the internal affairs bodies to resolve the issue of initiating a criminal case in the manner prescribed by paragraph 3 of Article 32 of the Code.

7. The act should consist of three parts: introductory, descriptive and final.

7.1. The introductory part of the Act must contain:

1) the number of the Act (assigned during its registration with the tax authority);

2) the name of the place where the Act was drawn up;

3) the date of the Act. The specified date means the date of drawing up the Act by an official of the tax authority;

4) the surname, name, patronymic of the official of the tax authority who drew up the Act, his position and class rank (if any), indicating the name of the tax authority;

5) reference to clause 1 of Article 101_4 of the Code, on the basis of which the tax authority drew up the Act;

6) full and abbreviated name or surname, name, patronymic of the person who committed the tax offense. If facts are discovered that testify to the commission of tax offenses provided for by the Code of the organization at the location of its separate subdivision, in addition to the name of the organization, the full and abbreviated name of the separate subdivision and its location are indicated;

7) the address of the location of the organization or the place of residence of an individual;

8) taxpayer identification number (TIN) (TIN of an individual, if any). In case of detection of facts of violations of the legislation on taxes and fees of the organization at the location of its separate subdivision, in addition to the TIN of the organization, the code of the reason for registration (KPP) is indicated.

7.2. The descriptive part of the Act must contain a systematic statement of the discovered documented facts of violations of the legislation on taxes and fees and the circumstances related to these facts that are important for making the right decision based on the results of consideration of the Act, including the circumstances identified that mitigate or aggravate liability for committing a tax offense.

The content of the descriptive part of the Act must meet the following requirements:

a) objectivity and validity. The facts reflected in the Act must be the result of carefully carried out tax control measures, exclude factual inaccuracies, ensure the completeness of the conclusion about the inconsistency with the legislation on taxes and fees of committed acts (actions or inaction).

For each fact of violation of the legislation on taxes and fees reflected in the Act, the following should be clearly stated:

the nature and circumstances of the violation of the legislation on taxes and fees;

type of tax offense, method and other circumstances of its commission;

references to the relevant provisions of the Code that are violated;

links to evidence.

The act should not contain subjective assumptions not based on sufficient evidence;

b) the completeness and complexity of the reflection in the Act of all significant circumstances related to the facts of violations of the legislation on taxes and fees.

Each established fact of violation of the legislation on taxes and fees must be described fully and comprehensively. The statement in the Act of the circumstances of the committed tax offense should be based on the results of the study of all documents that may be related to the stated fact, as well as on the results of tax control measures.

The Act should ensure that all significant circumstances related to the identified violations of the legislation on taxes and fees are reflected;

c) clarity, conciseness and accessibility of presentation. The wording contained in the Act must exclude the possibility of ambiguity; the presentation should be concise, clear, clear, consistent and, if possible, accessible to persons without special knowledge;

d) systematic presentation. The detected violations of the legislation on taxes and fees should be grouped in the act by sections, clauses and sub-clauses in accordance with the nature and types of violations of the legislation on taxes and fees.

The revealed facts of homogeneous mass violations of the legislation on taxes and fees can be grouped into statements, tables and other materials attached to the Act (attachments). In this case, the text of the Act sets out the essence of these violations of the legislation on taxes and fees with reference to specific norms of the Code and refers to the relevant annexes to the Act. At the same time, these applications must contain a complete list of homogeneous violations of the legislation on taxes and fees. Each of these annexes must be signed by the official of the tax authority who drew up the Act, as well as by the person who committed the tax offense (his representative).

7.3. The final part of the Act must contain:

conclusions about the presence of signs of tax violations. These conclusions should contain an indication of the type of tax offenses committed with reference to the legal norms of the Code providing for liability for this type of tax offenses;

proposals to recover from the bank unlisted amounts of taxes (fees, penalties and fines) (given in the event that the tax authority reveals that the bank has failed to fulfill its obligations established by Article 60 of the Code);

proposals for eliminating the revealed violations of the legislation on taxes and fees. These proposals should contain a list of specific measures aimed at eliminating and suppressing the detected violations of the legislation on taxes and fees;

an indication of the number of sheets of annexes to the Act.

8. The act is signed by the official of the tax authority who drew it up and the person who committed the tax offense. An entry is made on the refusal of the person who committed the tax offense to sign the Act:

	(Full name of the head of the organization indicating
his position, full name natural person (full name of his representative)

refused to sign the Act ", certified by the signature of an official of the tax authority with the date indicated.

The act is handed over to the person who committed the tax offense (his representative), against receipt or transferred in another way, indicating the date of its receipt. Before being handed over to the person who committed a tax offense (his representative), the Act is subject to registration with the tax authority in a special journal, the pages of which must be numbered, laced and sealed by the tax authority.

Upon delivery of the Act, on the last page of the copy of the Act that remains in storage with the tax authority, an entry is made:

"I received a copy of the Act with attachments on ______________ sheets" signed by the person who committed the tax offense (his representative), indicating his surname and initials, as well as the date of delivery of the act.

If a person who has committed a tax offense evades receiving the Act, an official of the tax authority makes a note in the Act:

	(Full name of the head of the organization with an indication of his position,
FULL NAME. natural person (full name of his representative)

evaded the receipt of the Act ", certified by the signature of an official of the tax authority, indicating the date.

After putting down a mark on evading the receipt of the Act, the Act is sent to the person who committed the tax offense by registered mail.

Electronic text of the document
prepared by Kodeks CJSC and verified by:

Bulletin of regulations
federal authorities
executive power,
N 10, 05.03.2007

On the approval of the form of the act on the discovery of facts testifying to the tax offenses provided for by the Tax Code of the Russian Federation (with the exception of tax offenses provided for in Articles 120, 122, 123), and the requirements for ... dated 08.05.2015 N ММВ-7-2 / [email protected])

Document's name:
Document Number:	SAE-3-06 / [email protected]
Type of document:	Order of the Federal Tax Service of Russia
Host body:	FTS of Russia
Status:	Inactive
Published:	Bulletin of Normative Acts of Federal Executive Bodies, N 10, 05.03.2007 Russian newspaper, N 19, 31.01.2007
Date of adoption:	December 13, 2006
Effective date:	11 February 2007
Expiration date:	12 June 2015

Document expired or canceled

Order of the Federal Tax Service of Russia dated 05/08/2015 N ММВ-7-2 / [email protected]"On the approval of the forms of documents provided for by the Tax Code of the Russian Federation and used by tax authorities in the exercise of their powers in relations regulated by the legislation on ...

Appendix N 39

to the order of the Federal Tax Service of Russia

dated 08.05.2015 N ММВ-7-2 / [email protected]

REQUIREMENTS

TO THE DRAFTING OF AN ACCOUNT OF FACTS EVIDENING

ABOUT PROVIDED BY THE TAX CODE OF THE RUSSIAN FEDERATION

TAX OFFENSES (EXCEPT TAX

OFFENSES FOR WHICH CASES ARE CONSIDERED

IN THE PROCEDURE STATED BY ARTICLE 101 OF THE TAX CODE

RUSSIAN FEDERATION)

1. An act on the discovery of facts testifying to tax offenses provided for by the Tax Code of the Russian Federation (with the exception of tax offenses, cases on the detection of which are considered in the manner prescribed by Article 101 of the Tax Code of the Russian Federation) (hereinafter - the Act) is drawn up on paper or in electronic form.

The act is drawn up in Russian. If it is necessary to use abbreviated names and generally accepted abbreviations in the text of the Act, at the first use, the corresponding phrase is given in full with the simultaneous indication in brackets of its abbreviated name or abbreviation used further in the text. All value indicators expressed in foreign currency are subject to reflection in the tax audit report with the simultaneous indication, in accordance with the current procedure, of their ruble equivalent at the rate quoted by the Bank of Russia for the respective foreign currency against the ruble as of the date of the tax offense.

2. An act on paper is drawn up only in accordance with an approved form, completed by hand or using software and printed on a printer.

The sheets of the Act, if drawn up on paper, and the annexes to it must be numbered, the document with the annexes must be laced and certified by the signature of the head (deputy head) of the tax authority. It is allowed to form annexes to the Act in the form of separate stitches. It is not allowed to bind the sheets of the Act and annexes, leading to damage to the paper carrier.

Blots, erasures and other corrections are not allowed in the Act, with the exception of corrections agreed and certified by the signatures of the inspector (the head of the inspection group (team)) and the inspected person (his representative). Correction of errors by means of corrective or other similar means is not allowed.

The form of the Act on the discovery of facts testifying to the tax offenses provided for by the Tax Code of the Russian Federation (with the exception of tax offenses, cases on the detection of which are considered in the manner prescribed by Article 101) is approved by Appendix No. 38 to this order.

full and abbreviated name or surname, name, patronymic (if any) of the person who committed the tax offense;

taxpayer identification number (hereinafter - TIN). In case of detection of violations of the legislation on taxes and fees of the organization at the location of its separate subdivision, in addition to the TIN of the organization, the checkpoint of the organization at the location of the separate subdivision is indicated.

information about the discovered facts of violation of the legislation on taxes and fees - documented facts of violation of the legislation on taxes and fees.

The descriptive part of the Act must contain a systematic statement of the discovered documented facts of violations of the legislation on taxes and fees and the circumstances related to these facts that are important for making a decision based on the results of consideration of the Act, including the circumstances identified that mitigate or aggravate liability for committing a tax offense.

a) objectivity and validity. The facts reflected in the Act must be the result of carefully carried out tax control measures, exclude factual inaccuracies, ensure the completeness of the conclusion about the inconsistency with the legislation on taxes and fees of committed acts (actions or inaction).

For each fact of violation of the legislation on taxes and fees reflected in the Act, the following should be clearly stated:

the nature and circumstances of the violation of the legislation on taxes and fees;

type of tax offense, method and other circumstances of its commission;

b) the completeness and complexity of the reflection in the Act of all significant circumstances related to the facts of violations of the legislation on taxes and fees.

Each established fact of violation of the legislation on taxes and fees must be described fully and comprehensively. The statement in the Act of the circumstances of the committed tax offense should be based on the results of the study of all documents that may be related to the stated fact, as well as on the results of tax control measures.

The Act should ensure that all significant circumstances related to the identified violations of the legislation on taxes and fees are reflected;

c) clarity, conciseness and accessibility of presentation. The wording contained in the Act must exclude the possibility of ambiguity; the presentation should be concise, clear, clear, consistent and, if possible, accessible to persons without special knowledge;

d) systematic presentation. The detected violations of the legislation on taxes and fees should be grouped in the act by sections, clauses and sub-clauses in accordance with the nature and types of violations of the legislation on taxes and fees.

The revealed facts of homogeneous mass violations of the legislation on taxes and fees can be grouped into statements, tables and other materials attached to the Act (attachments). In this case, the text of the Act contains a statement of the essence of these violations of the legislation on taxes and fees, with reference to specific norms of the Code, and a link is made to the corresponding annexes to the Act. At the same time, these applications must contain a complete list of homogeneous violations of the legislation on taxes and fees. Each of these annexes must be signed by the official of the tax authority who drew up the Act, as well as by the person who committed the tax offense (his representative).

3.3. The final part of the Act indicates the conclusions and proposals of the official who discovered the facts of violation of the legislation on taxes and fees, to eliminate the identified violations and apply tax sanctions:

conclusions on bringing to tax liability with an indication of the paragraph and article of the Code, the composition of the tax offense and the fine provided for by the Code (for reference);

The law provides for the procedure for applying a disciplinary sanction to an employee.

In any case, the violation by the employee of his duties must be documented.

Among the documents confirming the fact of a violation, there may be: a memorandum, an act of violation, as well as the decision of a specially created commission.

The main document in this list is the act of violation.

Features of the act

An act of violation is a specific type of document that indicates the fact that an employee has committed any violation, as well as related circumstances.

Among the violations, on the basis of which an act can be drawn up, are:

1. non-fulfillment of labor duties;
2. finding an employee during working hours outside his workplace (absenteeism);
3. being drunk at the workplace;
4. other.

Form, procedure for drawing up and content of the act

Usually, this act is drawn up either by the immediate superior or by an employee of the personnel department.

There is no special form for an act of violation. It can be drawn up both on a specially designated form for this, and in free form.

Be sure to include the following information:

1. Employee data;
2. Time and place of the violation;
3. The person who drew up the act;
4. Information about the violation, indicating the norm of the law that was violated;
5. Explanations of the offender.
6. Signatures of those present.

According to the rules, the employee is also obliged to sign the act. However, if he refuses to do this, then it is necessary to make a note in the act indicating the refusal to sign. In this case, the originator certifies the fact of refusal by his signature.

If an employee appears drunk, then, first of all, the fact of intoxication should be confirmed by a medical report, if possible - to find witnesses who in the future could confirm this circumstance.

The act is registered in the organization in which the employee works. Its shelf life is 3 years.

Purposes of drawing up the act

The act is necessary, first of all, so that in case of an employee's appeal against the imposition of a disciplinary sanction, the employer can use this document as the main evidence of the violation.

The absence of such an act may entail liability for the employer, including administrative responsibility. It will occur if the employee proves the employer's application of a disciplinary sanction without any justification. Thus, without the presence of an act, it will be difficult for the employer to prove the fact of the violation.

Below is a sample form and a sample of an act of violation, a version of which can be downloaded free of charge.