How a desk audit is carried out in the tax office. Cameral tax audit: procedure and main difficulties. Tasks of a cameral tax audit

Office check carried out in relation to reporting and documents that the taxpayer himself submits to the IFTS, or that are available to the inspectorate. Let us consider in more detail what a “desk audit” means and what is the procedure for carrying it out.

Department of desk audits in the tax service

In each tax office there is a department dealing with cameral inspections. There may be several such departments, then each has its own direction, for example, office audits of legal entities, verification of personal income tax declarations, verification of income tax declarations, etc.

A cameral tax audit is carried out by authorized officials - tax inspectors, main function which - to monitor compliance tax legislation based on reports submitted by taxpayers. "Cameralians", unlike employees of the field inspection department, do not go to the taxpayer, but check all the documents on the spot - at the IFTS.

The main duties of the tax inspector of the office audit department are as follows:

• acceptance of tax returns, calculations, reports, balance sheets and other documents related to the calculation and payment of taxes and insurance premiums,
• conducting desk reviews of the received reports and documents,
• conducting counter audits, if necessary - sending requests to other tax inspectorates for such audits,
• consideration of issues of refund of overpayments for taxes, insurance premiums and other payments to the budget,
• collection of evidence on the facts of violation of tax legislation by taxpayers, preparation of materials for the application of sanctions against violators, including for the suspension of operations on bank accounts in connection with the failure to submit tax reports.

In general, the following main tasks of the office tax audit conducted by the department as:

• verification of received reports,
• based on the results of the audit - selection of taxpayers for conducting an in-depth "cameral examination",
• selection of taxpayers for whom it is possible to appoint an on-site tax audit.

Stages of a cameral tax audit

Article 88 of the Tax Code of the Russian Federation establishes the procedure for conducting desk audits of taxpayers. "Cameralka" is carried out on any reports received by the Inspectorate of the Federal Tax Service, and this does not require a special decision from the head of the inspection. The taxpayer is not notified of the start of the check.

A cameral tax audit is carried out in several stages:

1. data on the submitted reports are entered into automated system FTS;
2. reconciliation is carried out, the indicators of the reporting period are compared with the same indicators of previous periods, and compared with the indicators reflected in other declarations and reports;
3. compliance with the deadlines set for the submission of one or another reporting is checked;
4. identifies the reasons and grounds for in-depth verification;
5. if no violations have been identified and there are no grounds for an in-depth check, then the “cameral room” ends automatically, without drawing up an act. The taxpayer is not informed of the completion of the check.

In the presence of contradictions or errors in the reporting, as well as in the application of benefits, VAT refundable, tax reporting when using natural resources etc., an in-depth inspection is carried out. What does a cameral tax audit mean at this stage? This means that the taxpayer will be notified of the violations committed by him, in connection with which he will be asked for clarifications and, possibly, it will be necessary to amend the declaration and submit the "revision" (clause 3 of article 88 of the Tax Code of the Russian Federation).

The taxpayer is given no more than 5 working days from the date of receipt of the request from the Federal Tax Service Inspectorate to fulfill these requirements. Upon submission of the revised declaration, after its acceptance, the period of the desk review begins anew.

An in-depth desk audit is the basis for such procedures tax control how: counter checks, expert examination, interrogation of witnesses, retrieval or seizure of documents, etc.

The inspector conducting the “cameral session” is obliged to consider all explanations and documents presented by the taxpayer in his own defense. It is unacceptable to request documents and information that are not related to the audited reporting, or are not provided for by tax legislation. If the fact of a tax violation is nevertheless established, an act of a desk audit is drawn up (clause 5, clause 7 of article 88 of the Tax Code of the Russian Federation).

On some regional websites of the Federal Tax Service, you can more clearly familiarize yourself with the scheme of a cameral tax audit (for example, on the website of the Federal Tax Service of the Russian Federation for the Altai Republic).

Timing of a desk audit

A cameral tax audit is carried out at the location of the tax inspectorate within 3 months from the day the taxpayer filed the report, if the auditors have no comments on the reporting.

If violations are identified in the submitted reporting, Art. 88 of the Tax Code of the Russian Federation, in addition to the 3 months in which the desk audit is carried out, provides for the following terms:

• 10 working days - to draw up an act of a desk audit;
• 5 working days from the date of drawing up the act is given for its delivery to the taxpayer;
• 1 month - the period during which the taxpayer can submit his objections to the inspection report;
• another 10 working days are given to the head of the Inspectorate of the Federal Tax Service to consider the materials of the "cameral" and the objections of the taxpayer. On their basis, he makes a decision on attracting, or on refusing to bring the taxpayer to responsibility for tax offense... In special cases, if additional tax control measures are required, the period may be extended for another 1 month.

FTS is a department that, due to the specifics of its activities, often arranges regular inspections of the activities of enterprises. They are carried out due to the need for tax control, monitoring the fulfillment of prescriptions by payers of the law. Among the most common types of procedures in question are desk reviews. How often can they be carried out? What conclusions can the FTS come to after conducting such inspections?

Cameral examination: definition

Based on the wording of the Tax Code of the Russian Federation, a cameral tax audit is a procedure carried out by the territorial body of the Federal Tax Service of Russia, aimed at studying the declarations and other documents of the payer operating at the location of the department structure.

The goal is to monitor compliance with the legislation governing the calculation and payment of the relevant fees to the treasury. A cameral tax audit is carried out within 3 months from the date when the payer submits the declaration and the documents attached to it to the Federal Tax Service.

Formalities

Based on the results of the procedure, documents may be drawn up that testify to the violation of the relevant laws. As a rule, this is an act formed in a special form. If no problems are identified, such sources are not subject to compilation. At the same time, if a cameral tax audit revealed that the entrepreneur made mistakes in the declaration and other documents, then an order is issued to him: within 5 days, make the appropriate adjustments to the sources. If the payer refused to consider the relevant request, then, in turn, the employee of the Federal Tax Service has the right to draw up an act, which is mentioned above.

Tax inspection report

What could be the structure of the relevant document referred to above? What does the act of a cameral tax audit look like? We will now consider a sample of this source in terms of key wording.

According to the standard form, according to which acts of desk audits are drawn up, we will be most interested in paragraphs 2 and 3 of the corresponding document.

In clause 1 of the act, as a rule, formal information is indicated - the address of the organization, name, type of inspection, etc.

In clause 2, the FTS sets out a list of violations. This can be, for example, the wording of the form "it is established that the declaration is signed by a person not related to the activities of the company."

Clause 3, in turn, sets out the conclusions and recommendations (proposals) of the Federal Tax Service for eliminating violations. In our case, it will probably be a formulation like "make corrections to the declaration".

Differences from on-site inspection

It should be noted that in addition to a cameral one, there is also an on-site tax audit. What is the difference? An on-site tax audit implies that the FTS will study not only the documents, but also the correctness of the calculation, as well as the payment of all necessary fees to the treasury. The basis for such a procedure is the order of the head of the territorial subdivision of the Federal Tax Service, which operates at the place of registration of the payer. At the same time, an “on-site” check does not necessarily imply the actual arrival of tax officials at the entrepreneur's office. Let us assume the option in which the corresponding procedure can be carried out in the offices of the Federal Tax Service. On-site inspection may imply a study of the activities of an entrepreneur for the calculation and payment of one or several types of taxes. The period of operation of the company in the previous 3 years is subject to the study. At the same time, it is not allowed to check the company in an on-site format twice in the same period.

As we said above, a cameral tax audit only allows the drawing up of an act on violations of the procedure for calculating and paying fees to the treasury. In the case of the on-site format, there may be more options for the FTS to act. Tax authorities may require various examinations, request information from foreign structures and carry out other additional actions.

Cameral inspection: procedure for conducting

We will study the order in which a tax audit is carried out in a cameral format. As we have already said, this procedure is mainly based on studying the correctness of filling out declarations and other documents. A desk audit is initiated at the time the FTS receives the relevant reports from the entrepreneur. FTS specialists check the declarations and accompanying documents for:

• the correctness of the determination of the tax base;
• the correctness of the used arithmetic operations in lines and graphs;
• the legality of the claimed deductions;
• the correctness of the rates and possible benefits applied by the payer, based on the provisions of the relevant legislation;

In turn, within each of the listed stages of verification, the FTS performs a set of other actions (for example, reconciliation of the obtained figures with those indicated in the declarations for previous periods, information in its own databases, etc.).

If the tax audit finds errors or inconsistencies in the documents, then, as we said above, the entrepreneur is informed about them in writing. At the same time, the FTS invites him to change or supplement the relevant sources. If both actions were not performed by the tax authorities, then the result of the desk audit is invalidated. Accordingly, if the payer has not made the necessary corrections to the documents, the FTS will draw up the corresponding violation. However, this is not the only possible scenario for further actions. Consider possible options activities of the department after the office audit of tax returns and other documents is completed.

Tax authorities' actions

Actually, as soon as an employee of the Federal Tax Service discovers errors in the sources provided by the payer, he is obliged to draw up a report addressed to the management of his territorial department. It sets out the facts that indicate a possible violation of tax legislation by a person. In the same place, in the memorandum, the employee of the Federal Tax Service reflects a recommendation to make a decision. Typically one of the following:

• bring the payer to justice (or refuse this procedure);
• initiate additional measures related to tax control.

An interesting fact: if the payer, having received recommendations from the Federal Tax Service for correcting incorrect information in declarations and other documents, did not make necessary actions, then the tax authorities have the right to initiate an exit procedure, not a cameral one. This is a routine check. The tax office can include the company in the appropriate list.

If taxes are underpaid

The FTS may establish, after examining the declarations and other related documents, that the entrepreneur has unreasonably underestimated the amount of fees to be calculated and paid. That is, carrying out not only field, but also desk audits of tax authorities, department employees have the right to establish such facts. In this case, within 10 days after carrying out the appropriate procedure, the head of the territorial division of the Federal Tax Service issues an order to hold the payer liable in accordance with the norms of the Tax Code of the Russian Federation. After that, the entrepreneur is notified of the need to pay the missing amount of fees, including penalties, to the budget, as well as to make adjustments to the documents.

Document processing

Cameral inspection - what is this procedure from the point of view of the algorithm of actions of tax authorities in terms of working with documents? Let's consider this nuance.

First of all, the documents are examined for completeness and relevance of the provision - in accordance with the terms established by law. Further, it checks how timely the documents were submitted to the Federal Tax Service. The next stage is the appearance of the documents, the presence of all the necessary details, the correct font, etc. Next, the correctness of calculations, arithmetic, and the validity of the use of benefits are investigated. The next step is to check the correctness of the determination of the tax base.

Thus, in the course of a desk audit, an employee of the Federal Tax Service performs three types of basic actions:

• checking for compliance with the formal requirements for filling out documents;
• examination of the payer's arithmetic actions for correctness;
• verification of documents and information in them from the point of view of regulatory regulation.

The procedure that completes the desk audit is drawing conclusions on all the figures and other parameters of studying documents, the formation of prescriptions.

The timing

The most important aspect of such a procedure as a cameral tax audit is timing. Above, we only indicated that the maximum time interval that the FTS possesses to complete the study of the documents submitted by the enterprise is 3 months. Now we will look at the nuances associated with the timing in more detail.

As such, the countdown of the allotted period of time for verification begins from the moment the entrepreneur's documents are at the disposal of the FTS structure. For example, if a cameral tax audit on VAT is meant, then the submission of the corresponding quarterly declaration will be considered its beginning.

An important nuance regarding the deadlines is that they can be extended. But the Federal Tax Service must have substantial grounds for that. Which for example? As a rule, such cases are possible if the documents of the largest payers in the region are checked (according to the criteria established by the Federal Tax Service). It is also possible to increase the verification time if the employees of the department revealed inaccuracies or contradictions in the information provided by the company, which may indicate a direct violation of the law. Another possible reason is that the FTS considered it necessary to carry out additional procedures within the framework of tax control.

Discussion moments

We studied the main characteristics of such a phenomenon as a desk check, what it is. At the same time, it is worth noting a nuance concerning some problematic and, to some extent, debatable points characteristic of this procedure. Many lawyers believe that there are unresolved legal and organizational problems in this area. They can be observed in the course of law enforcement practice, the activities of arbitration.

One of the most pressing problems is related to the VAT refund procedure. The fact is that enterprises that have overpaid this tax for one reason or another, formally have the right to return the surplus from the budget. However, in practice, it is not easy for businesses to carry out this procedure - mainly because the Federal Tax Service, according to some experts, sometimes gets too involved in demanding additional documents from enterprises during an in-house audit of VAT returns. This significantly slows down the process, and can negatively affect the dynamics of the enterprise's interaction with partners and contractors. The difficulty here is also that in the Tax Code of the Russian Federation there is still no list of documents that can unambiguously indicate the right of a business to receive a VAT deduction. And that is why tax authorities, as experts say, sometimes require too wide range of sources.

Another group of problems is connected, in fact, with not entirely unambiguous, as some lawyers believe, formulations in the Tax Code of the Russian Federation. A simple example - in the third paragraph of the 88th article of the Code, it is said that if errors are detected in the declaration during a desk check, the taxpayer is informed about this. However, as lawyers note, it is not explicitly stated here whether this is the obligation of the Federal Tax Service or is it still a right. At the same time, this kind of action by the Federal Tax Service, such as making a request to the payer to eliminate violations, is classified precisely as a right, based on the wording of paragraph 1 of Article 31 of the Tax Code of the Russian Federation. In turn, the arbitration practice contains precedents that indicate that the appropriate action by the FTS should still be considered as an obligation.

The next group of problems is related to the insufficient elaboration of the criteria by which on-site checks based on cameral results. That is, it is possible that the business was unambiguously working with violations, however, a stricter control procedure was not initiated in relation to it: everything that the FTS sent was an act of a cameral tax audit, which, in fact, may not in any way affect the further behavior of the business in terms of intentional violations of the relevant legislation. In turn, it happens that the company made virtually random mistakes in filling out the documents, but the Federal Tax Service decided to carry out an offsite event.

Experts believe that there should still be a fair relationship between the two tax control procedures. The criteria in this case can be:

• the degree of compliance of indicators in tax and accounting documents;
• logic between settlement procedures for different parts of the business;
• comparison of data for different periods;
• comparison of information obtained in the course of a desk audit and information received by the Federal Tax Service from other sources.

As possible tools that would allow the Federal Tax Service to do its work more efficiently, experts call the improvement of the technological base. That is, if, for example, there are some inconsistencies in a particular business, and they are obvious - computer program in accordance with the laid down algorithms, visually and with the use of objective indicators, it will be able to identify possible violations that can be the basis for an on-site inspection.

In the article, we will consider how the office audit of 3-NDFL is carried out, its timing, and also how to find out its result. A cameral audit is carried out by the supervising tax specialist of the cameral department at the location of the tax office on the basis of the provided tax and primary documentation... This type of check is carried out on an ongoing basis by the forces of a department specially provided for this.

A cameral examination will be carried out if payer of personal income tax contact the tax office:

• For receiving a deduction of a different nature (property, social);
• For the refund of overpaid tax due to misuse of deductions;
• When declaring income received in the past year.

Any appeal to the Federal Tax Service with 3-NDFL is a reason for a desk audit.

When checking 3-NDFL, the cameral will need the declaration itself, as well as documentation justifying the application of the specified rate, deductions. If necessary, a request is made for the necessary primary documentation from the taxpayer. If the checking specialist does not understand any points, he will ask the taxpayer for an explanation in writing. If anything in the documents being checked appears suspicious, then the case will be referred to the department carrying out on-site inspections. Read more about checking entrepreneurs in the article: → ”“.

The in-house audit procedure is carried out by tax specialists, the procedure for its organization is determined by Article 88 of the Tax Code of the Russian Federation.

Timing of the office audit 3-NDFL

The 2nd clause of this article determines that a desk audit must be carried out no later than three months from the date of transfer of 3-NDFL to the tax.

The starting point for these three months is the date of submission of 3-NDFL. This declaration can be submitted by an individual in several ways:

• personal handover to a tax specialist;
• electronic transmission;
• mailing.

Date of submission of 3-NDFL, depending on the method of filing:

Thus, the moment the office audit begins is the date of the transfer of 3-NDFL to the tax office, within 3 months from this date, the cameralians must check the declaration.

If the taxpayer is required to provide a revised or adjusted 3-NDFL, then the three-month period will be re-calculated from the date of submission of the last document or explanation.

Office inspection progress

The verification is carried out on the basis of the provided declaration and the supporting documentation accompanying it, while there is no connection with any events, grounds. No written message is sent to the taxpayer about the start of a desk audit.

A written decision or other document is not required to start a desk audit, inspectors carry out it on their own without any order from above.

If the inspector establishes any violations, then a desk audit is carried out with the demand for documentation of a primary nature from the payer. Within a 5-day period, an individual is invited to clarify the identified inconsistencies, provide additional information, and also make adjustments. The cameral can contact the taxpayer using the phone number specified in 3-NDFL or send a written request for any additional information.

The procedure itself is partially automated - the received 3-NDFL form is checked by a specialized program, which, on the basis of the testing carried out, reveals arithmetic errors, inconsistencies in indicators and data inconsistencies. The machine cannot define everything possible mistakes in terms of the declaration, its capabilities have their limits, and therefore, after a machine check, cameralians get down to business.

Information on how exactly the desk audit is carried out is closed. The tax authorities have not disclosed any precise data on the methods and techniques used by the cameralians in this procedure.

During the procedure, inspectors identify cases of understating the base for calculating the tax by logically checking the specified numerical indicators in the fields of the declaration. Information from the declaration is compared with other information obtained from previous reports and external sources.

On the fact of a desk audit, a list of payers is formed, in respect of whom an on-site audit will be carried out.

In the process of a desk audit of 3-NDFL, the following stages can be distinguished:

1. It is determined whether all documentation has been submitted by the payer;
2. The deadline for filing the declaration is compared with the approved deadline;
3. Visually filled fields are examined and the degree of their compliance with the established rules;
4. The correctness of the counting operations is checked;
5. The accuracy of the application of the specified tax benefits in the form of various deductions is determined;
6. The correct application of rates is checked;
7. Control over the correct calculation of the base for personal income tax is carried out.

It is important to indicate a valid phone number in the declaration so that the supervising inspector can contact the taxpayer as soon as possible to obtain additional information and notify him of any violations and inaccuracies found.

The status of a desk audit is 3-NDFL. How to check?

If a taxpayer wishes to personally control the procedure for conducting a desk audit, to track its current status, then the following actions can be taken:

1. Clarify telephone number a department dealing with cameral checks of income declarations of individuals, after which, with the help of periodic calls, monitor the status of the check;
2. Register a personal account on the website of the tax service.

These actions allow the taxpayer to track the actions of cameral workers, clarify the necessary questions, the timing of the completion of the audit, its progress, which is especially important when receiving deductions for personal income tax.

The result of a desk audit 3-NDFL

You can find out the result using the above methods. You can also send a formal written request to the tax office. It is most convenient to view the result in personal account, in the event of incomprehensible situations, it is recommended to contact directly the tax office located at the place of filing 3-NDFL, that is, at the place of residence of the individual.

Upon completion of the check, the following result can be established:

• Identification of an error - a request is sent to the taxpayer to provide required documents or correction of inaccuracies by filing a corrective 3-NDFL (the term of the desk review begins to be reckoned);
• No errors - a receipt is sent for payment specified in the declaration personal income tax or a decision is made to reimburse the previously listed excess tax, or a decision is made to grant a deduction;
• Refusal to provide deduction, tax refund.

If the result is a refusal, then you should find out the reasons for this, as a rule, such decisions are made due to the lack of the necessary supporting documentation. If the taxpayer does not agree with the conclusions of the tax specialist, then he can file a written objection.

If the result of the in-house audit was a decision to grant a deduction, then within one month from the end of the audit cash are transferred to the taxpayer's account specified in the application submitted together with 3-NDFL in the number of the attached documentation. Violation of this period is the reason for a written demand for the accrual of interest for each day of delay due to the illegal use of other people's funds.

An example of obtaining a deduction for personal income tax

A.A. Potapenko 04/18/2016 passed 3-NDFL to the tax office at the place of residence to receive property deduction when buying an apartment. He accompanied the declaration with a statement, documentation confirming the costs of purchasing housing. How long can he expect the due deduction?

The time frame for a desk audit in this situation is 3 months from the date of submission (until 07/18/2016). If the specialist of the office department does not reveal any inaccuracies and errors, all the documentation is available, then after the end of the verification period, Potapenko will receive the deduction amount within one month, the last date for receiving money is 08/18/2016.

If Potapenko does not receive the money before August 18, then a complaint should be written, sending it to the head of the tax office.

It is the main form of tax control and is carried out at the location tax authority.

The purpose of a cameral tax audit is to monitor compliance by a taxpayer, payer of fees or tax agent legislation on taxes and fees.

Duration of a cameral tax audit

A cameral tax audit begins after the submission of a tax declaration or calculation to the tax office.

To start the audit, no special decision of the head of the tax authority is required.

A cameral tax audit is carried out within three months from the date of submission by the taxpayer tax return(calculation).

Subject of a cameral tax audit

A cameral tax audit is carried out on the basis of tax declarations (calculations) and documents submitted by the taxpayer, as well as other documents on the taxpayer's activities held by the tax authority.

Other documents include:

previously submitted tax returns (calculations);

documents received by the tax authority with the initial tax return (calculation) during a desk tax audit of the revised tax return (calculation);

documents previously received (drawn up) in the course of field and office tax audits, other tax control measures;

documents received by the tax authority in the exercise of other functions legally referred to the competence of the tax authorities (according to currency control, checks cash register equipment, completeness of revenue accounting, and so on);

decisions (decisions) of tax authorities;

statements and messages received from the taxpayer and third parties;

materials received from law enforcement and other authorities, from extrabudgetary funds, including in accordance with departmental agreements with the Federal Tax Service of Russia, regional departmental agreements and so on;

other documents and information received at legal grounds, including those specified in the methodological documents of the Federal Tax Service of Russia on the pre-verification analysis of the taxpayer.

What documents and explanations does the IFTS have the right to require during a cameral tax audit?

When checking the declaration in office, the Federal Tax Service Inspectorate has the right to require the organization to submit additional documents or explanations in the following situations:

The procedure for conducting a cameral tax audit

In the event of errors and (or) contradictions between the information contained in the submitted documents, or inconsistencies in the information provided by the taxpayer with the information contained in the documents held by the tax authority and received during tax control, the taxpayer is notified of this with a request submit the necessary explanations within five days or make the appropriate corrections within the specified time period.

Cameral tax audit: details for the accountant

• The difference between an on-site tax audit and a cameral tax audit

  Conducting Field tax audit Cameral tax audit What is checked The correctness of the calculation ... of the Field tax audit Cameral tax audit Reason for conducting the audit Schedule ... of the audit Field tax audit Cameral tax audit Main term of the audit In ... audit Field tax audit Cameral tax audit When an Act is drawn up ... 10 days after the end of a cameral tax audit. The tax audit report is signed ...

• New approaches to tax control measures

  It is proposed to clarify the procedure for considering materials ... the decision to extend the period for conducting a desk tax audit for a comprehensive review of materials from an on-site or office tax audit. The term for a desk tax audit can be extended to ... a VAT declaration (with the exception of a desk tax audit of a VAT declaration submitted by a foreign ...

• Cameral verification of the calculation of insurance premiums

  ... /[email protected]). Taking into account the fact that a cameral tax audit is carried out on the basis of a calculation according to ... the calculation and the date of the actual start of a cameral tax audit of this calculation may not coincide .... 88 of the Tax Code of the Russian Federation, the person conducting a desk tax audit is obliged to consider the explanations provided by the taxpayer ... it was noted above when conducting a desk tax audit and identifying errors in the calculation ...

• Waiver of VAT exemption and tax refund

  It is checked by the tax authority during a cameral tax audit in the manner prescribed by Art. 88 ...

• On the "depth" of a repeated field tax audit

  The declaration has already been verified as part of a cameral tax audit. In this regard, in ...

• Review of legal positions on taxation issues reflected in judicial acts of the Constitutional Court and the Armed Forces of the Russian Federation in the 1st quarter. 2018 Nov.

  Of the Code Russian Federation(before the completion of a cameral tax audit of the tax return submitted by the taxpayer), corresponding to ... the named apartment. Based on the results of a cameral tax audit, the tax authority issued a decision on ... sale and purchase. In the course of a cameral tax audit of a tax declaration submitted by an entrepreneur ... the amount of tax to the company based on the results of a cameral tax audit, I concluded that the additional charge and proposal ...

• Tax changes 2018 - 2019

  It is clarified that if, before the end of the desk tax audit of the VAT declaration by the tax authority ... the decision to extend the term for the desk tax audit. The term of a cameral tax audit can be extended to ...

• Submission of documents within the framework of a desk audit

  88 of the Tax Code of the Russian Federation, when conducting a desk tax audit, the tax authority does not have the right to demand ... and documents if: during a desk tax audit, errors in the tax declaration are revealed ...

• Review of letters from the Ministry of Finance of the Russian Federation for January 2018

  And the end of a cameral tax audit is indicated in the act of a cameral tax audit. Since a cameral tax audit is carried out at ... a cameral tax audit, this tax return may not coincide. Thus, the act of a cameral tax audit ... indicates the date of the actual start of a desk tax audit of a tax declaration (... the deadline set for conducting a desk tax audit (April 28, 2017). Tax ...

• The discrepancy between the indicators of tax and accounting reporting under the simplified taxation system: how to explain yourself to the tax authorities?

  Conducts her desk check. If a cameral tax audit reveals errors in the tax return ...

• Summer amendments to legislation

  Can be accepted for deduction. Cameral tax audit of VAT declaration Generally ...

The article will consider in detail what is a desk audit, what goals it pursues, the main features, terms and place of its implementation will be determined. Special attention will be paid to the registration and appeal of the results of the check.

Cameral tax control

Cameral inspection - what is it? Before answering this question, I need to say a few words in general about the inspections carried out by the tax authorities.

Being an effective tool, they help to achieve uniformity in the application of legal norms in the field of taxation, compliance and strict adherence to these norms. There are two types of checks:

1. Cameral (KNP).
2. Visiting (VNP).

KNP is more effective in comparison with the exit one, as it allows to cover more taxpayers due to their specifics.

Cameral inspection - what is it? What goals does it pursue and what principles is it guided by? More on this below.

Carrying out KNI is regulated by the norms of the Tax Code of the Russian Federation, Methodical recommendations on its implementation and the approved forms of documents for this check.

Objectives of the KNI

The main objectives to be achieved by the desk audit are:

1. Control over the correctness of the application of tax law.
2. Detection and suppression of tax violations.
3. Verification of the legality of the declared benefits and deductions reflected in the tax return.

The right to conduct a desk tax audit is within the competence of the tax authorities of the Russian Federation.

Principles defining the essence of KNI

The principles of a desk audit are essentially the features of its purpose and conduct.

• Subject of inspection: the subject of KNP is the documents submitted by the taxpayer, as well as documents at the disposal of the inspectorate.
• Place of inspection: KNP, unlike GNP, is carried out in the tax office, and not at the inspected person.
• Inspectors: As stated above, the inspection is entrusted to officials with special powers. No special permission is required to conduct an inspection.
• Period of time covered by the audit: the period specified in the declaration.

Timing of a desk audit

KNP is conducted within 90 days from the date of submission to the inspection of the declaration or calculation. In practice, it can be difficult to determine the start date of the inspection.

For example, according to the Tax Code of the Russian Federation, the date indicated on the postmark is considered the date of submission of the declaration by mail. Accordingly, if the letter gets lost in the mail and lasts more than 3 months, then it turns out that the verification period will expire by the time it is received by the inspection?

The FTS made it clear in its letter, according to which the inspection cannot begin until the inspection (tax) authority receives the declaration. Thus, the date of submission will be the date on the postmark of the letter, and the date of the start of the audit will be the date of receipt of this declaration by the tax authority.

Obtaining documents within the framework of the KNP

Information is requested within the framework of the KNP in the following cases:

1. In the event that errors, inconsistencies and discrepancies between the data contained in the submitted declaration with the data in supporting documents or information held by the tax authority are found during the audit, the office audit department has the right to demand clarifications from the taxpayer or correct inaccuracies in the submitted declaration.
2. If the tax payable in the tax payable to the inspectorate is less than in the primary one, the inspector has the right to demand explanations and documents substantiating the legality of such a reduction.
3. Similar explanations will also have to be provided if a loss is declared in the declaration. Only in this case will they relate to the validity of the claim of this loss.
4. Additionally, you will also need to confirm tax incentives declared in the declaration.
5. When refunding VAT, the inspector may request documents that confirm the legality of the deduction claim.

The tax authority is not entitled to request other documents.

Having established the principles and goals that govern the desk audit, what it gives to the taxpayer and what features of the audit follow from this, we will analyze the main stages and directions of this type of tax control, as well as the features of registration and appeal of the results of the audit.

Stages of the KNP

Conventionally, there are several stages of the KNI:

Directions of the KNP

When conducting an audit, the office department:

1. Compares the indicators of the submitted declaration with the data of the declaration for the same tax for the past period.
2. Analyzes the indicators of the submitted declaration and the indicators of declarations for other taxes.
3. General analysis of the data contained in the declaration with the data of the tax authority.

Cameral check. Documents formalizing its result

If circumstances of violation of the legislation on taxes and fees are discovered, expressed in understating costs, unreasonably stated deduction or loss, late submission of the declaration and other violations, the auditor draws up an inspection report.

The act must be drawn up within ten days (working days) and signed by the auditors and directly by those in respect of whom the audit was carried out.

The KNP act must include the following information:

1. Date and number of the act.
2. The initials and positions of the persons who carried out the check.
3. Name of the inspected person (full and abbreviated).
4. The day of submission to the inspection of the declaration.
5. declaration.
6. The day of the beginning and the end of the check.
7. The list of the carried out control measures.
8. Identified events of a tax violation.
9. The results of the check, the assigned measure of responsibility and proposals for eliminating violations.

Within 5 days, the act of a cameral audit is handed over to the taxpayer or in another way.

If it is not possible to deliver the act in person or the taxpayer evades receiving it, the tax authority sends the act by mail.

By general rule fixed in Tax Code, the date of receipt of the act of inspection by the taxpayer should be considered the 6th day from the date of sending the act by mail. But in this case, in practice, there are often misunderstandings associated with the fact that a person receives an act much later than the specified period, in connection with which he is deprived of the right to present his objections under the act. Therefore, the day of receipt of the act by the taxpayer should be considered correct, which is confirmed by the data of the Russian post.

After 10 days after receiving the act, a desk audit on VAT, personal income tax and any other tax, or rather, the documents received in the course of its implementation, are subject to consideration by the head (deputy head) of the inspection.

The inspector is obliged to notify the inspected about when the materials received during the inspection will be considered.

The absence of a person notified of the date and place of the check cannot be a reason for postponing the date of consideration of the check and is carried out in this case without him.

If the inspectors need to obtain additional information or study newly discovered circumstances, the head of the inspection may decide to carry out additional tax control measures. The duration of these events should not exceed one calendar month.

After consideration of the materials of the check, a decision is made on bringing or refusing to prosecute.

So, we have identified the stages and directions, features of the design of this type of control as a desk audit. What is an appeal against an inspection report and how it happens, we will consider further.

Appealing the results of cameral tax control

If a person does not agree with the conclusions reflected in the act, he can send to the inspection his objections as a whole to the entire act or to its individual provisions.

Objections must be submitted in writing no later than one calendar month from the date of receipt of the act.

The taxpayer's objections are considered within 30 calendar days from the moment the latter receives the inspection report, and after their consideration, a decision is made.

The decision of the tax authority comes into force one month after its receipt by the taxpayer, if it has not been appealed on appeal.

A person who does not agree with the decision made has the right to file an appeal against him within a month, which must be considered by a higher instance within 30 days.

The decision made by this instance comes into force from the date of its signing and can be appealed only in court.

Taking into account the above, we can conclude that the issue of a desk audit - what it is, is fully covered.