Letter from the tax office about the discrepancy. Explanations to the tax office about discrepancies in VAT and profit declarations
Companies that have submitted a profit and loss statement to the tax service with a loss may receive a notification demanding to explain the reasons for its formation. Otherwise, if the taxpayer fails to provide the necessary information, the tax inspectorate may decide to conduct field check or, at the very least, liquidation legal entity. Ignoring such a "sign of attention" is not recommended. This article will discuss in detail how to write explanations to the tax office for losses. A sample will be given at the end of the article.
How to behave?
and for whom it is not a secret that none Chief Accountant does not want his company to be included in the list of “lucky ones” for conducting field events to check financial and economic activities by the tax authorities. But what should he do if the annual report turned out to be a loss, and the tax inspectorate demands to explain the reasons for its occurrence?
In such a situation, there are two options for behavior:
- leave the annual report as it is, but at the same time it is necessary to correctly and convincingly write explanations for the losses of the enterprise;
- artificially correct the reporting in such a way that the unprofitability eventually "disappears".
Having stopped your choice on one or another option, you must understand which tax risks what you might be expected to do and what impact they might have on the business.
If you have at your disposal all the properly executed documentation that can confirm the validity of the expenses incurred, then there is no need for artificial adjustment of reporting, i.e., the company’s losses do not need to be removed, since they will be lost to you forever. In such a situation, it would be more expedient if you prepare explanations for the tax on losses. Below is a sample of such an explanatory note.
But sometimes there is no way to explain the causes of a negative balance. Then you can correctly correct the income statement and thereby hide the loss. But you must understand that deliberate misrepresentation of reporting may result in fines for the enterprise. It would be better if you review it again before submitting your tax returns to see if you have taken into account all income.
What criteria are used to consider companies that have shown a loss?
As a rule, these are three types of losses:
- a fairly large loss;
- the loss is repeated over two tax periods;
- the loss was shown last year and in the intervening quarters of the current year.
What should newly registered enterprises do? Loss for new ventures is usually a common occurrence. In addition, tax legislation requires that expenses be taken into account in the period in which they were incurred, despite the fact that income has not yet been received. If the company was established and during the same year received a loss, then the tax authorities most likely will not consider it as a problem.
However, if you show a loss for more than one year, then the inspection will require you to explain the reasons for this situation, since it may consider that you are deliberately reducing profits. Therefore, we recommend that if you have a loss, submit a balance sheet and income statement with an explanatory note, this will allow you to avoid unnecessary questions.
What indicators do tax authorities pay attention to when checking a loss-making company?
- On the ratio of borrowed and equity. It is considered acceptable if the amount of equity capital is greater than borrowed capital. At the same time, it will be better if the growth rate of borrowed capital is lower.
- On the growth rate of current assets. It is considered normal if this indicator is higher than the growth rate of non-current assets.
- On the growth rate of accounts receivable and accounts payable. These figures should be almost the same. Tax officials may be interested in the reason for the increase or decrease in these indicators.
What should an explanatory note on losses look like?
How to write an explanation to the tax office? As such, there is no standard form; explanations are written in free form on official letterhead enterprises and are fixed by the signature of the head. The note is drawn up in the name of the head tax office, which sent a request for clarification of damages.
The main emphasis in the letter should be on explaining the reasons for the formation of a negative financial result. Here it is very important to back up all the words with facts that influenced the occurrence of a situation where the company's expenses exceeded its income. It is very good if the company has documents that can be used to confirm that this is a normal economic activity aimed at making a profit, and losses in the following reporting period will not be present. As evidence that you have taken a number of steps to achieve positive results, you can attach a copy of the business plan, a breakdown of accounts payable, and other similar tools to the explanatory note.
What reasons for unprofitability to name in the explanatory note?
We will name the main reasons that can be used as an example of an explanation of losses.
Explanation 1. Reduction in prices for goods, works and services sold
The reasons for this decrease may be the following factors.
1. The selling price is reduced due to lower market prices or a decline in demand. A consumer will not buy a product with a price higher than the market, and by selling it at a loss, you can get at least some revenue and not go even further at a loss. This explanation can be supported by the following documents:
- by order of the head on the establishment of new prices and the reasons for such changes;
- a report from the marketing department, which will reflect the situation on the market and provide an analysis of the decline in demand for goods shipped by the enterprise.
2. The expiration date of products expires. To prove this reason, the following documents can be attached:
- act of the inventory commission;
- an order from the head to reduce the price of goods.
3. Refusal of the buyer from the order. You can justify this reason by attaching an agreement to terminate the contract or an official letter from the buyer in which he writes about his refusal.
4. Seasonal nature of goods, works and services sold. Seasonal fluctuations in demand are typical for such areas of activity as construction, tourism, etc. To justify this reason, an order from the head to reduce prices will also be needed.
5. The decrease in prices is explained by the development of a new sales market. At the same time, your arsenal should include marketing research, plans, and development strategies. It will not be superfluous if you provide copies of supply contracts for new points of sale or documents for opening a new division in another region.
Explanation 2: Decline in sales or production
Such an explanation of the loss can be accompanied by a report on the decrease in the volume of output, work and services performed, or on the decrease in sales of products in quantitative terms.
Explanation 3. The need to carry out work or activities that require large one-time costs
This can be the repair of equipment, an office, a warehouse and other facilities, as well as all kinds of research, licensing, etc. To justify these expenses, you must have primary documents for them, such as work contracts, estimates, invoices and other similar documentation.
In the event that the tax inspectorate requires an explanation of losses in reporting for a quarter, six months or nine months, you can refer in an explanatory note to the fact that the financial result of an enterprise is formed on an accrual basis for the year. And so the situation with him may still change before the end of the year.
Explanation 4. Force majeure (flooding, fire, etc.)
In this case, you should have a certificate from the government agency that recorded this situation. The conclusion of the inventory commission on the losses incurred as a result of the disaster will also be required.
Sample explanatory note
For a clear understanding of how to write explanations to the tax office for losses, the sample below will help us.
Chief
IFTS of Russia No. 6
in Kazan
Skvortsov A.S.
EXPLANATIONS
Having studied your request regarding the provision of explanations explaining the formation of the loss, Romashka LLC informs the following.
During the nine months of 2014, Romashka LLC's revenue from the sale of products amounted to 465 thousand rubles.
Costs accounted for in tax accounting amounted to 665 thousand rubles, including:
- material costs - 265 thousand rubles.
- labor costs - 200 thousand rubles.
- other expenses - 200 thousand rubles.
Compared to the same period last year, these costs increased by 15 percent, including:
- material costs - by 10%;
- labor costs - by 4%;
- other expenses - by 1%.
It can be seen from these indicators that the increase in the company's expenses was mainly due to an increase in prices for materials and raw materials necessary for the production of our products. In addition, it should be noted that the company increased the cost of wages in order to motivate its employees.
Also, due to the situation on the market and the level of competition, the Company was unable to carry out the planned increase in prices for the goods sold.
In connection with the foregoing, it can be argued that the loss is a consequence of objective reasons.
Currently, the management of the enterprise is already negotiating, the purpose of which is to attract new buyers and customers, and the issue of improving products is being considered, which will increase the income of the enterprise at times. The company plans to reach a positive financial result already by the results of 2015.
Explanatory note on taxes
Currently, businesses may be required to provide an explanation to the VAT tax office. This is the case if, when sending them an updated declaration, the size tax payments less than the one specified in the original version.
An explanation for VAT, as well as an explanation for tax losses, is drawn up in any form and is supported by the signature of the head of the organization. It indicates the indicators that have changed in the declaration, which became the reason for reducing the amount of tax. Among other things, it would not be superfluous to indicate the reason for which other information was indicated in the original declaration. This may be an error in the calculation due to a misunderstanding of the legislation or a program failure and other similar factors.
Select a rubric 1. Business law (237) 1.1. Instructions for starting a business (26) 1.2. Opening IP (27) 1.3. Changes in the USRIP (4) 1.4. Closing IP (5) 1.5. OOO (39) 1.5.1. Opening LLC (27) 1.5.2. Changes in LLC (6) 1.5.3. Liquidation of LLC (5) 1.6. OKVED (31) 1.7. Licensing entrepreneurial activity(13) 1.8. Cash discipline and accounting (69) 1.8.1. Payroll (3) 1.8.2. Maternity payments(7) 1.8.3. Temporary disability allowance (11) 1.8.4. General issues accounting (8) 1.8.5. Inventory (13) 1.8.6. Cash discipline (13) 1.9. Business checks (19) 10. Online cash desks (14) 2. Entrepreneurship and taxes (415) 2.1. General issues of taxation (27) 2.10. Tax on professional income (9) 2.2. USN (44) 2.3. UTII (46) 2.3.1. Coefficient K2 (2) 2.4. BASIC (36) 2.4.1. VAT (17) 2.4.2. personal income tax (8) 2.5. Patent system (24) 2.6. Trading fees (8) 2.7. Insurance premiums (64) 2.7.1. Extrabudgetary funds(9) 2.8. Reporting (86) 2.9. Tax incentives (71) 3. Useful programs and services (40) 3.1. Taxpayer legal entity (9) 3.2. Services Tax Ru (12) 3.3. Services pension reporting(4) 3.4. Business Pack (1) 3.5. Online calculators (3) 3.6. Online inspection (1) 4. Governmental support small business (6) 5. STAFF (104) 5.1. Leave (7) 5.10 Remuneration (6) 5.2. maternity benefits (2) 5.3. Sick leave(7) 5.4. Dismissal (11) 5.5. General (22) 5.6. Local acts and personnel documents (8) 5.7. Labor protection (9) 5.8. Employment (3) 5.9. Foreign personnel (1) 6. Contractual relations (34) 6.1. Bank of agreements (15) 6.2. Conclusion of an agreement (9) 6.3. Additional agreements to the contract (2) 6.4. Termination of the contract (5) 6.5. Claims (3) 7. The legislative framework(37) 7.1. Clarifications of the Ministry of Finance of Russia and the Federal Tax Service of Russia (15) 7.1.1. Types of activities on UTII (1) 7.2. Laws and regulations (12) 7.3. GOSTs and technical regulations (10) 8. Forms of documents (82) 8.1. Source documents(35) 8.2. Declarations (25) 8.3. Powers of attorney (5) 8.4. Application Forms (12) 8.5. Decisions and protocols (2) 8.6. Charters of LLC (3) 9. Miscellaneous (25) 9.1. NEWS (5) 9.2. CRIMEA (5) 9.3. Lending (2) 9.4. Legal Disputes (4)In the event of claims from the tax inspectorate, it is often necessary to draw up a written response (according to the model) to its requirements with the provision of appropriate explanations. How to write such an answer in different cases, ready-made examples and step by step instructions- in this article.
When to Provide Explanations
First of all, it is important to understand that providing explanations is not always the responsibility of the employer. If the tax authority has identified inconsistencies or errors, then the organization must provide explanations only if they were found during desk audit. The most common violations are:
- incorrect information in tax returns;
- contradictions in the data provided in one or more reporting documents;
- violations in operations that are associated with obtaining tax breaks(holidays, reduced rates);
- contradictions between the information provided by the taxpayer and the data available in the tax office.
Thus, a response to the requirement for the tax purpose to provide appropriate explanations (according to the model) is mandatory if a desk audit was carried out, which revealed violations. And in all other cases, the provision of written explanations is the right of the company. However, as experience shows, it is better to take care and send a letter to the inspection, since this often helps in conveying one's position to the inspectors.
Practice shows that in most cases, explanations must be provided in connection with discrepancies in VAT and income tax.
Compilation procedure
V general view the procedure is as follows:
- After a desk audit, the tax office sends a request in the form of a paper letter or email. The text indicates the data that, in the opinion of the inspectorate, are incorrect, as well as discrepancies in the information contained in different documents.
- Then the taxpayer is obliged to give his explanations as soon as possible - up to 5 working days. This period starts from the business day following the day of receipt of the notice.
- It can be sent both by mail (registered mail), by courier, and in in electronic format. At the same time, in the case of an e-mail, it is important to certify it with an electronic digital signature. If it is not created, there is only one option left - send it in the usual paper form. It is also important to know that often along with him it is necessary to provide documents with explanations. Then the text of the letter must indicate the attachments: the name of the document, the quantity and type (original or copy) are prescribed.
NOTE. The legislation does not deprive the taxpayer of the right to provide his explanations orally. However, in order to be safe (in case of possible litigation), it is better to arrange everything in writing, a copy of which must be kept for yourself ( electronic version It is also better to print and duplicate).
How to Compose: Sample Requirements
There is no approved form, so each company has the right to choose its own version. It is best to print it on a company bank. And you can draw up a document according to the general rules:
- In the "header" in the upper right corner, the abbreviated name of the tax inspectorate is written (for example, "to the Interdistrict IFTS No. 19 for the Chelyabinsk region").
- Under the information about the addressee, all data about the sender is written: the letter is sent from a specific official (usually from the director of the company or the head of the branch), therefore, his full name, position and abbreviated name of the organization (for example, Khlebodar LLC), as well as the address and contact details.
- Under the "header" on the left side, you can put a mark on the number and date under which the letter was registered in the journal of outgoing correspondence of the organization.
- Further in the center is the title of the letter, which reflects its essence, for example, “Response to the demand of the tax inspectorate” (and in brackets it is explained for what reason).
- In the very text of the letter, at first the circumstances are written very briefly - i.e. a mention that a letter has come from the tax office demanding an explanation, in response to which the company sends its letter.
- This is followed by the actual explanation with a detailed, but as concise as possible description of their position. As a rule, 1-2 printed sheets are sufficient.
- If any documents are attached to the letter, they are also registered in the "Appendices" section.
- Finally, the sender indicates the position, once again writes the name of the company, puts a signature and its transcript.
- Bottom line, left corner - the date of the document. It must be indicated without fail in order to have additional evidence that it was provided on time.
The finished example is shown below.
Types: ready-made examples for common situations
In practice, there are several common cases when tax authorities require a response (based on the company's model) with explanations of their position on a particular topic. Ready options solutions are discussed below.
If the asset was sold at a loss
The right to demand explanations from the company on this matter appeared at the inspection relatively recently - since 2014, which is quite legal. However, in practice, there are often such cases when representatives of inspection bodies essentially abuse their right and ask for clarifications regarding such cases:
- the asset was sold, but the losses were incurred only due to actual depreciation (amortization), which forced the asset to be sold at a lower price;
- the asset was sold at a higher price than residual value, price - such cases often arise for purely market reasons due to the unstable economic situation.
In these cases, the company is not required to provide any explanation. However, in a response letter, you can state that profit was declared in the accounting documents, and no factual errors or knowingly false information organization did not provide.
Application of exemptions in the payment of property tax
Since in 2015 all movable property objects (except for those related to 1 and 2 depreciation group) taxes are not paid (provided that the company bought them after January 1, 2013), then in fact the law approved the benefit. Such privileged property is already indicated in the Tax Code (Article 381).
However, many representatives of the inspectorate (possibly out of ignorance) began to demand documents that confirm the possibility of obtaining this benefit, as well as full list all movable objects that are exempted.
It is important to keep 2 points in mind here:
- The letter must contain a specific list of the assets in question. Otherwise, you can send only copies of contracts and other documents that confirm the fact of purchase and the date of its completion. The contracts also reflect the type of the selling company: dependent or independent, which has its own meaning.
- If the assets were purchased from a dependent company (and also in cases where the objects were acquired as a result of the reorganization of the company), then taxes on such property are paid.
NOTE. The inspectorate may request a specific list of assets, i.e. privileged property, and it will be in the interests of the firm to provide such data. Then the situation can be clarified especially quickly.
And here is what a sample response to such requirements looks like when we are talking on the provision of explanations on privileged property.
Of course, all property objects of their 1st and 2nd depreciation groups are not included in this list. Benefits are not provided for them, moreover, representatives tax service not entitled to demand clarification specifically on these things.
If the property tax is greatly reduced or greatly increased
Representatives of the tax inspectorate often become interested in cases where in one fiscal year actually paid property tax decreased, and in the next remained approximately at the same level (i.e., did not grow). Especially often, the attention of inspectors is attracted to situations where the differences between these values are too large (in their opinion), since this may indicate an illegal financial scheme aimed at non-payment.
In addition, 3-4 years ago there were precedents when interdependent organizations intentionally simply transferred some of the movable property objects into each other's ownership in order to significantly reduce the amount of the payment. Since in 2015 the tax is also paid from such a base, and the company actually did not have an increase in tax, it means that, logically, it deliberately evades payment.
The answer is given according to the actual situation. The most often influenced by objective factors:
- liquidation of some property objects due to optimization and/or unfavorable economic situation;
- sale of property;
- disposal of fixed assets.
After that, the company simply acquires property from the firm, in relation to which it is not interdependent. It is this reason that plays the main role. To prove their position, contracts of sale and purchase are sent and financial documents confirming such a legal scheme.
Relationship between depreciation and property tax
In such cases, suspicions arise because property is being depreciated, but property tax is not paid. Inspectors may again suggest some illegal activity. However, in practice, the reason is most often easily explained and proven. The fact is that a fairly large share in the assets of the company is property that belongs to the 1st and 2nd depreciation groups, and tax is not paid on it. An example response for this case is shown below.
If the costs are too high
Often, tax officials demand clarifications due to the fact that the costs, in their opinion, are growing too quickly and make up a fairly large percentage of the company's budget. Practice shows that suspicion is caused by those cases when the profit is only a fifth or less. It is very simple to explain the increase in costs, especially against the background of really influencing economic reasons:
- instability on foreign exchange market(exchange differences);
- the need to increase salaries in connection with the real decline in incomes of the population over the past 3 years in a row;
- rising costs due to inflation.
What happens if you don't answer the request
The response to the tax request is the responsibility of the company, because if you completely ignore the message, the inspection has the right to fine the organization for:
- 5000 rubles if it was not provided for the first time;
- 20,000 rubles - for the second time (the calculation is based on calendar years).
Thus, providing an explanation in most cases is not particularly difficult. And ignoring the letter is not in the interests of the company: the point is not only in a possible fine, but also in the fact that explaining its position, the company often saves itself from the need for further proceedings, including litigation.
Video commentary
For all received tax returns and calculations, the IFTS conducts a desk audit, during which it can request from the taxpayer the necessary explanations on the submitted reports (clause 3, article 88 of the Tax Code of the Russian Federation). We will talk about the reasons for such tax requests, how an explanatory note is drawn up to the tax office on demand, and we will also provide a sample of explanations in this article.
When the tax office asks for clarification
The reasons why the tax authorities may have questions to the taxpayer in the process of a desk audit are listed in paragraph 3 of Art. 88 tax code RF:
- Reason 1 - the "camera" revealed errors in the reporting or contradictions between the reporting data and the information available to the tax authorities.
What the IFTS will require is to provide explanations or make corrections to the statements.
- Reason 2 - the taxpayer submitted a "clarification", in which the amount of tax payable, in comparison with the previously submitted report, has become less.
What the IFTS will require is to provide explanations with the rationale for changing the indicators and reducing the amount of tax payable.
- Reason 3 - unprofitable indicators are declared in the reporting.
What the IFTS will require is to provide explanations justifying the amount of the loss received.
Having received a similar request from the tax authorities to submit an explanation to the tax office (a sample can be viewed below), it should be answered within 5 working days. There are no penalties for non-submission, but you should not ignore the tax requirements, because, without receiving a response, the IFTS can charge additional taxes and calculate penalties.
Please note: if the taxpayer belongs to the category of those who are required to file a tax return electronically in accordance with paragraph 3 of Art. 80 of the Tax Code of the Russian Federation (for example, for VAT), then he must ensure the receipt from the Federal Tax Service of the electronic documents sent in the process of a desk audit. This also applies to requests for explanations - within 6 days from the date of sending by the tax authorities, the taxpayer sends an electronic receipt to the IFTS confirming the receipt of such a request (clause 5.1. Article 23 of the Tax Code of the Russian Federation). If the receipt of the electronic request is not confirmed, this threatens to block the bank accounts of the taxpayer (clause 3 of article 76 of the Tax Code of the Russian Federation).
How to write explanations to the tax
There is no officially approved sample of an explanatory letter sent in response to the requirement of the IFTS for the submission of explanations. Explanations can be made in any form, indicating the following information:
- name of the tax authority and taxpayer, its TIN/KPP, OGRN, address, telephone number;
- heading "Explanations";
- obligatory reference to the outgoing number and date of the request from the tax office,
- direct explanations on the requested issue with their justification,
- if necessary, list attachments to the letter confirming the correctness of reporting indicators,
- leader's signature.
If the error made in the reporting did not lead to an underestimation of the tax, the explanatory note to the tax should contain this information. Write about it, indicating the nature of the error (for example, a typo or technical error) and the correct value, or provide an updated declaration or calculation. An error due to which the amount of tax was understated can be corrected only by submitting a “clarification” - in this case, explanations alone for the tax authorities will not be enough.
When, in the opinion of the taxpayer, there are no errors in the reporting, and therefore there is no need to submit an “update”, it is still necessary to provide explanations to the tax authorities, indicating in them that there are no errors in the declaration or calculation.
Letter of explanation to the tax office: sample for losses
Tax officials may be interested in the unprofitable activities of the company, and in this case, the taxpayer's explanations must fully disclose the cause of the loss in the requested reporting period. To do this, the letter decrypts income and expenses for a certain period of time.
Also, explanations to the tax office (see sample below) should contain an indication of why expenses exceeded income. For example, a company was created recently, its activities have just begun and the revenue is still small, but current expenses are already significant (rent, salaries of employees, advertising, etc.), or the company has made urgent large expenses for repairs, purchase of equipment, etc. The more detailed the reasons for the loss are, the fewer new questions the tax authorities will have.
All the information provided must be documented, attached to a written explanation in the tax copy accounting documents, contracts, invoices, bank statements, tax registers etc.
Similarly, explanations may be given in response to a request for reasons for the reduction in the tax burden, compared with the industry average.
Sample letter to the tax office about giving explanations in connection with the loss:
Explanatory note to the tax office: sample for VAT
From 01/24/2017, the order of the Federal Tax Service of 12/16/2016 No. ММВ-7-15/682 on approval of the format of explanations to the VAT declaration in electronic form is in force. This format is used by all VAT payers submitting electronic reports. The procedure for the taxpayer's actions upon receipt of a request to provide clarifications on the VAT return is described in detail in the letter of the Federal Tax Service of the Russian Federation dated 06.11.2015 No. ED-4-15/19395.
How to write explanatory note to the tax office for VAT? Only electronically. Explanations on VAT submitted in "paper" form are not considered submitted, and in this case, this can be regarded by the tax authorities as an unlawful failure to provide the requested information, threatening a fine of 5,000 rubles (clause 1, article 129.1 of the Tax Code of the Russian Federation).
Whatever the request of the tax inspectorate: about errors found, contradictions between reporting forms, about reducing the amount of tax in the revised declaration, or about the reasons for the formation of a loss, in any case, it is necessary to respond to the requirement. For reporting submitted exclusively through telecommunication channels, an electronic format is provided for submitting explanations at the request of the tax authorities.
In April 2017, one of the organizations applying the simplified taxation system received a request from the tax authority to explain the reason for the discrepancy between the amounts of income indicated in the declaration under the simplified taxation system and in financial statements for 2016. What to do in this case? Can such a discrepancy be justified? How to write a response to the tax authorities?
Organizations using the simplified taxation system have already submitted a tax return paid under the simplified taxation system for 2016: the deadline expired on 03/31/2017. Not later than the designated date, it was necessary to submit to the tax authority and annual (financial) financial statements. The vast majority of organizations did just that: they complied with all the requirements of tax legislation.
But suddenly, in April 2017, one of these organizations received a request from the tax authority to explain the reason for the discrepancy between the amounts of income indicated in the declaration under the simplified taxation system and in the financial statements for 2016. What to do in this case? Can such a discrepancy be justified? How to write a response to the tax authorities?
The right of the tax authority to request clarifications.
Before considering on the merits the question of the discrepancy between the amounts of income indicated in the declaration under the simplified taxation system and the data of the financial statements for 2016, we will answer the question of whether the tax authority has the right to request any explanations in the analyzed case.
In accordance with Art. 88 of the Tax Code of the Russian Federation, upon receipt of a “simplified” tax declaration, the tax authority conducts its desk audit. If cameral tax audit found errors in tax return or contradictions between the information contained in the submitted documents, or discrepancies between the information provided by the taxpayer and the information contained in the documents held by the tax authority and received by him in the course of tax control, then the tax authority has the right to demand explanations regarding this fact. In the case under consideration, a discrepancy was revealed between the declaration on the “simplified” tax and the financial statements of the organization, which is the basis for demanding clarifications from the taxpayer.
The tax authority informs the taxpayer of the discovery of an error or inconsistency and requires the necessary explanations or corrections to be made to the tax return.
Note:
The deadline for fulfilling this requirement is five working days from the date of receipt of the request.
Can the taxpayer, along with explanations, additionally submit other documents confirming his position? Yes, he has the right to additionally submit to the tax authority extracts from the registers of the tax or accounting and other documents confirming the accuracy of the data entered in the tax return.
The representative of the tax authority is obliged to consider all the documents submitted by the taxpayer. And if after this consideration or in the case when the taxpayer does not provide explanations, the tax inspector establishes the fact of an offense, he will draw up an audit report in the manner prescribed by Art. 100 of the Tax Code of the Russian Federation. From the above norms it follows that the current tax legislation the tax authorities have the right to demand from the "simplifier" explanations regarding the submitted declaration under the simplified taxation system, if errors or inconsistencies are found between the declaration data and other documents available to the tax authorities (for example, annual financial statements).
We recommend providing clarifications in set time(five working days), otherwise an act of offense will be drawn up on the basis of the data that the tax authority has. And the matter may not end with this: if the discrepancies are large-scale, then the tax authorities can also initiate an on-site tax audit. In addition to demanding clarifications, the tax authority has the right to call the taxpayer for clarification if it considers that the direct appearance of the taxpayer to the tax authority is required (clause 4 p. 1 article 31 of the Tax Code of the Russian Federation). To do this, the taxpayer will be sent a notification about the call of the taxpayer (fee payer, tax agent).
Comparison of indicators of tax and accounting reporting under USNO.
What indicators of tax and accounting reporting are the most interesting for tax authorities? How to compare them? To answer this question, let's turn to the "simplified" tax declaration and financial statements, which are submitted to the tax authority.
Declaration at USNO.
Declaration on tax paid in connection with the application of the USNO, approved by Order of the Federal Tax Service of Russia dated February 26, 2016 No. ММВ-7-3 / [email protected] Control ratios to this declaration were sent by Letter of the Federal Tax Service of Russia dated May 30, 2016 No. SD-4-3 / [email protected]
Regardless of the applicable object of taxation, the tax return indicates the income taken into account under the simplified taxation system:
- if "income" - according to the codes of lines 110 - 113 sec. 2.1.1 "Calculation of tax paid in connection with the application of the simplified taxation system (object of taxation - income)" of the declaration shall indicate the amount of income received by the taxpayer ( the tax base for calculating tax (advance tax payment)) on an accrual basis for the first quarter, six months, nine months, taxable period;
- if the object of taxation is "income minus expenses" - according to the codes of lines 210 - 213 sec. 2.2 "Calculation of the tax paid in connection with the application of the simplified taxation system, and minimum tax(object of taxation - income reduced by the amount of expenses) ”in the declaration, the amounts of income received by the taxpayer are also indicated on an accrual basis for the first quarter, six months, nine months, and the tax period.
The procedure for determining the income of an organization does not depend on the applicable object of taxation and is established by Art. 346.15 and 346.17 of the Tax Code of the Russian Federation:
- income is taken into account in the manner specified in paragraphs 1 and 2 of Art. 248 of the Tax Code of the Russian Federation;
- does not take into account the income specified in Art. 251 of the Tax Code of the Russian Federation, and the organization's income subject to corporate income tax on tax rates, provided for in paragraphs 1.6, 3 and 4 of Art. 284 of the Tax Code of the Russian Federation;
- income is accounted for on a cash basis.
Accounting (financial) reporting.
Annual financial statements are prepared in accordance with the requirements established by Art. 13, 14 and 15 federal law dated December 6, 2011 No. 402 FZ “On Accounting”: according to general rule it consists of a balance sheet, a statement of financial results and applications to them. Forms of financial statements of organizations are approved by the Order of the Ministry of Finance of Russia dated July 2, 2010 No. 66n. At the same time, the detailing of indicators for the articles of the reports of the organization is determined independently.
And if the organization has the right to apply simplified methods of accounting, including simplified accounting (financial) statements, then in balance sheet, a report on the intended use of funds, it can include indicators only for groups of articles (without detailing indicators for articles).
In the situation under consideration, the tax authorities may be interested in the following indicators of financial statements. Let's start with the balance sheet. In this case, the indicators of the balance sheet asset are important, namely “Financial and other current assets”, which indicate (PBU 4/99 “Accounting statements of the organization”):
- by code 1230 - ;
- by code 1240 - financial investments(excluding cash equivalents);
- under code 1260 - other current assets.
At the same time, since the organization itself chooses the detailing, the data can be shown in the balance both in expanded form and in one indicator with the greatest weight. For example, for the indicator "Accounts receivable" (code 1230), the balances for the following accounting items are also indicated:
- buyers and customers;
- bills receivable;
- debt of subsidiaries and dependent companies;
- debt of participants (founders) on deposits in authorized capital;
- advances issued;
- other debtors;
- loans granted to organizations for a period of less than 12 months;
- own shares purchased from shareholders;
- other financial investments.
In the report on financial results, the tax authorities will be primarily interested in the “Revenue” indicator, which indicates the proceeds from the sale of goods, products, works, services, net of VAT, excises, etc. taxes and mandatory payments (code 2110), taken into account for the loan account 90 "Sales" (subaccount 1 "Revenue"), as well as the indicator "Other income" (code 2340), which contains information on other income of the organization, accounted for on the credit of the account "Other income".
In accordance with PBU 9/99 "Income of the organization", income in accounting is recognized on an accrual basis; organizations that have the right to apply simplified accounting methods, including simplified accounting (financial) reporting, can keep records on a cash basis as they become available Money. The vast majority of organizations maintain accounting records on an accrual basis.
Comparison of declaration data under the USNO and annual financial statements.
Logically, the indicators of the “simplified” tax declaration “the amount of income received for the tax period” (line 113 section 2.1.1 or line 213 section 2.2 of the declaration) and “data on revenue and other income of the statement of financial results” should be comparable, that is, if they differ, it is insignificant. If the considered income, including other income, according to the accounting statements is less than taxable income, then the tax authorities will not have any questions. This can be, for example, if the organization works “on a prepaid basis”, that is, it has a lot of cash receipts in the form of advance payments from buyers, which increase taxable income in tax accounting ( cash basis), and in accounting - increase accounts payable.
If taxable income is significantly less than income, including other income, reflected in the financial statements, then the likelihood of questions from tax authorities high, since this may mean an underestimation of the taxable base for tax paid under the simplified taxation system. Let's consider this option in more detail.
The most obvious comparison is, as mentioned above, the comparison of income indicators in tax and financial statements (see formula).
Purely theoretically, there is a possibility that the given indicators will be equal. But, as a rule, they differ. The main reason for the differences lies in the different approaches in determining income for accounting and tax accounting. Here are the most common and obvious reasons for the discrepancy between these indicators, when income in tax accounting will be less compared to accounting:
- cash method of accounting for income under the simplified taxation system and the accrual method in accounting. As mentioned above, this fundamental difference can lead to significant differences in the absolute values of indicators in tax and accounting. This is possible, for example, in the case of shipment of goods to the buyer, when accounting recognizes income from sales on the date of shipment, and there is no income in tax accounting in the absence of payment. Similarly, the situation develops when renting a room if the tenant delays payment. A similar situation will be observed in all cases when payment by buyers (customers) occurs later than the sale of goods (works, services) and the debt is transferred to the next tax period;
- receiving dividends by the organization. If an organization that is the founder of another organization received dividends in the tax period, then in accounting these amounts will be taken into account as other income. In tax accounting in accordance with Art. 346.15 of the Tax Code of the Russian Federation, the above amounts are not included in taxable income, since dividends are taxed at the source of payments, which is tax agent on income tax (we are talking about Russian companies). If dividends are received from foreign company, then the “simplified” organization independently calculates income tax from the specified amount and submits an income tax return; these amounts are not indicated in the declaration under the simplified taxation system;
- combination of USNO and special regime in the form of UTII. Since the financial statements are presented in relation to the entire organization, and not separately in relation to activities taxed under the simplified taxation system, the income indicated in the financial statements will exceed the income indicated in the “simplified” tax declaration.
In addition to the above comparison of income in tax and accounting, tax authorities compare the following reporting indicators:
The given equality can theoretically be fulfilled. But there is a situation when it cannot be fulfilled. The reason lies in the structure itself accounts receivable. As mentioned above, the organization has the right to choose the details of the balance sheet items, and code 1230 can indicate both the debt of buyers and customers, and the debt of participants (founders) on contributions to the authorized capital, advances issued, short-term loans and other financial investments. Not all of these amounts, when paying off receivables, are taxable income under the simplified taxation system.
The simplest example in this case is accounts receivable on account 71 "Settlements with accountable persons", for which reporting date advance report not submitted.
A similar situation is observed with loans issued by the organization. Even if this loan is returned during the tax period, it does not form taxable income, and the amount of receivables will change.
What to write in explanations?
So, if an organization, after submitting a “simplified” tax declaration and annual accounting (financial) statements, received a requirement to provide explanations about the discrepancy between indicators, then it is advisable to submit them in order to avoid further steps on the part of the tax authorities. Once again, we note that the deadline for submitting these explanations is short - only five working days. During this time, it is necessary to prepare the explanations themselves and Required documents and submit them to the tax authority.
Explanations are drawn up in any form, drawn up as a business letter, which can, for example, be titled as “Explanations regarding the reasons for the discrepancy between the indicators of the declaration for tax paid under the simplified taxation system and financial statements.”
It is advisable to indicate the reasons for the discrepancies, which are the main ones, it makes no sense to describe all the amounts that affected the indicators. If necessary, attach the relevant documents (copies).
The tax authorities, as part of a desk audit of the tax declaration paid when applying the simplified taxation system, compare the amount of income received for the tax period and data on revenue and other income of the income statement, as well as the amount of receivables indicated in the organization's balance sheet. These figures may vary. And if the differences are significant, then the tax authorities have the right to demand explanations from the taxpayer, and the concept of materiality is determined at the discretion of the tax inspector.