Regulations for conducting tax audits. Desk tax audit: what is it and what are the consequences
The article will consider in detail what is a desk audit, what goals it pursues, the main features, timing and place of its conduct will be determined. Special attention will be paid to the execution and appeal of the results of the audit.
Cameral tax control
Cameral check - what is it? Before answering this question, it is necessary to say a few words in general about the inspections carried out by the tax authorities.
Being an effective tool, they allow to achieve uniformity in the application of the rules of law in the field of taxation, compliance and strict adherence to these rules. There are two types of checks:
- Cameral (KNP).
- Outbound (GNP).
CNP is more effective than the field one, as it allows you to cover a larger number of taxpayers due to its specifics.
Cameral check - what is it? What goals does it pursue and what principles does it follow? More on that below.
Conducting CNP is regulated by the norms of the Tax Code of the Russian Federation, methodological recommendations for its implementation and approved forms of documents for this inspection.
Goals of KNI
The main goals to be achieved desk audit, are:
- Control over the correct application of tax law.
- Detection and suppression of tax offenses.
- Checking the legitimacy of the claimed benefits and deductions reflected in the tax return.
The right to conduct a desk tax audit falls within the competence of the tax authorities of the Russian Federation.
Principles that define the essence of KNP
The principles of a desk audit are, in essence, the features of its purpose and conduct.
- Subject of inspection: the subject of the KNI is the documents submitted by the taxpayer, as well as documents at the disposal of the inspectorate.
- Place of verification: KNP, unlike GNP, is carried out in tax office and not from the person being checked.
- Persons conducting the check: as mentioned above, the conduct of the check is entrusted to officials with special powers. No special permission is required to conduct an inspection.
- Time period covered by the check: the period specified in the declaration.
Terms of the desk audit
KNP is carried out within 90 days from the date of submission of the declaration or calculation to the inspection. In practice, it may be difficult to determine the start date of the review.
For example, according to the Tax Code of the Russian Federation, the date of submission of the declaration by mail is the date indicated on the stamp of the postal item. Accordingly, if the letter is lost in the mail and takes more than 3 months, then it turns out that the verification period will expire by the time it arrives at the inspection?
The Federal Tax Service made it clear in its letter, according to which the audit cannot begin until the receipt of the declaration by the auditing (tax) authority. Thus, the date of submission will be the date on the stamp of the letter, and the date of the beginning of the verification - the date of receipt of this declaration by the tax authority.
Obtaining documents within the KNP
The request for information within the KNI is made in the following cases:
- If errors, inconsistencies and discrepancies between the data contained in the submitted declaration with the data in supporting documents or information available in the tax authority are discovered during the audit, the office audit department has the right to demand clarifications from the taxpayer or correct inaccuracies in the submitted declaration.
- If the tax payable in the tax submitted to the inspection is less than in the primary one, the inspector has the right to demand explanations and documents justifying the legitimacy of such a reduction.
- Similar explanations will also have to be provided if a loss is declared in the declaration. Only in this case they will concern the validity of the claim of this loss.
- Additionally, you will also need to confirm the tax benefits declared in the declaration.
- When refunding VAT, the inspector may request documents that confirm the legitimacy of the deduction application.
Other documents tax authority not entitled to claim.
Having established the principles and goals that guide a desk audit, what it gives the taxpayer and what features of the audit follow from this, we will analyze the main stages and directions for conducting this type tax control, as well as the features of registration and appeal of the results of the audit.
Stages of KNP
It is conditionally possible to distinguish several stages of the CNP:
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Directions for KNP
When conducting an audit, the cameral department:
- Compares the indicators of the submitted declaration with the data of the declaration for the same tax for the past period.
- Conducts an analysis of the indicators of the submitted declaration and indicators of declarations for other taxes.
- General analysis of the data contained in the declaration with the data of the tax authority.
Camera check. Documents that draw up its result
In case of discovery of circumstances of violation of the legislation on taxes and fees, expressed in underestimation of expenses, unreasonably declared deduction or loss, late submission of the declaration and other violations, the inspector draws up an Inspection Report.
The act must be drawn up within ten days (working days) and signed by the inspectors and directly by those in respect of whom the inspection was carried out.
The KNP act must include the following information:
- Date and number of the act.
- The initials and positions of the persons who carried out the inspection.
- Name of the person being checked (full and abbreviated).
- Day of submission to the inspection of the declaration.
- declarations.
- Start and end date of the test.
- List of conducted control measures.
- Identified events of a tax offense.
- The results of the audit, the assigned measure of responsibility and proposals for eliminating violations.
Within 5 days, the act of a desk audit is handed over to the taxpayer in his hands or in another way.
If it is not possible to personally hand over the act or the taxpayer evades receiving it, the tax authority sends the act by mail.
By general rule, enshrined in the 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, misunderstandings often occur due to the fact that a person receives an act much later specified period, in connection with which it is deprived of the right to represent its 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 for VAT, personal income tax and any other tax, or rather, documents received during its implementation, are subject to consideration by the head (deputy head) of the inspection.
The inspector is obliged to notify the inspector about when the materials received during the inspection will be considered.
The absence of a person notified of the date and place of the audit cannot be a reason for postponing the date of the examination of the audit, and in this case it is carried out without it.
If inspectors need to get additional information or to study newly discovered circumstances, the head of the inspectorate may decide to take additional measures of tax control. The term of these events should not exceed one calendar month.
After consideration of the materials of the audit, a decision is made on bringing or refusing to bring to responsibility.
So, we have identified the stages and directions, the design features of such a type of control as a desk audit. What is the appeal of the act of verification 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 his objections to the inspection as a whole on the entire act or on its individual provisions.
Objections must be submitted to writing within a period not 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 audit report, and after their consideration a decision is made.
The decision of the tax authority enters into force one month after it is received by the taxpayer, unless it is appealed on appeal.
A person who does not agree with the decision has the right to file an appeal against him within a month, which must be considered by a higher authority within 30 days.
The decision made by this instance comes into force from the date of its signing and can only be appealed in court.
In view of the foregoing, we can conclude that the question of whether a desk audit - what it is, is covered in full.
How is a tax audit carried out?
An in-house tax audit is carried out for the purpose of current operational control over the timeliness of the submission of tax reports and the completeness of the reflection of the results. economic activity by a taxpayer on the basis of declarations (calculations) and other documents submitted by him and other persons. The main task of verification is the timely detection of errors and mitigation negative consequences for the person being checked (determination of the Constitutional Court of the Russian Federation of March 10, 2016 No. 571-O).
The procedure for conducting a desk tax audit (CIT) and determining at what location it should be carried out
Desk audit - a type of tax control, which consists in checking the documents submitted to the Federal Tax Service tax returns or calculations. This type of control is characterized by a strictly formalized procedure, a fixed period that cannot be extended, and a focus on correcting errors in the tax records of the audited person.
The procedure for conducting a desk tax audit (CIT) is regulated by:
- ch. fourteen tax code Russian Federation;
- by order of the Federal Tax Service of Russia dated 08.05.2015 No. ММВ-7-2/ [email protected]);
- letter of the Federal Tax Service of Russia dated July 16, 2013 No. AS-4-2 / [email protected] and etc.
Issues not regulated by regulations and letters from the Ministry of Finance and the Federal Tax Service were mainly explained in judicial acts.
An in-house tax audit is carried out at the location of the tax authority Checking the calculation financial result of an investment partnership represented by a managing partner, is carried out at the place of registration of the latter. An independent decision on the appointment of the CNP is not required.
IMPORTANT! Arbitrage practice in most cases supports the point of view on the impossibility of carrying out the KNP under paragraph 1 of Art. 88 of the Tax Code of the Russian Federation without a taxpayer declaration (psuspension of the Presidium of the Supreme Arbitration Court of the Russian Federation dated June 26, 2007 No. 2662/07, FAS SZO dated July 20, 2009 in case No. A21-9761 / 2008, etc.).
An exception to the rule "No declaration - no KNP" is the verification of controlling persons foreign companies and foreign organizations subject to registration on the basis of clause 4.6 of Art. 83 of the Tax Code of the Russian Federation. In their respect, control measures begin when the deadlines for filing declarations are violated.
IMPORTANT! Taxpayers are not notified of the beginning of the audit.
The procedure for conducting a tax audit
The procedure is explained in detail in letter No. AC-4-2/ [email protected] At the first stage, the data from the received declaration (calculation) are compared with the data available to the tax authority and (or) received in the course of other control measures. Based on the results of automated control, the inspector decides whether to complete the procedure or proceed to the next stage (clause 2.6 of the Tax Code of the Russian Federation).
IMPORTANT! In the absence of identified violations, the tax authority has no legal grounds for explanations and primary documents(Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated November 11, 2008 No. 7307/08,letter of the Federal Tax Service of Russia dated September 13, 2012 No. AS-4-2 / [email protected]).
During the KNP, the employees of the Federal Tax Service have the right to request additional information from the taxpayer in the cases specified in the law. For example:
- if the right to receive tax incentives;
- in case of declared VAT refund;
- if the person is using Natural resources and submits relevant declarations;
- when participants in an investment partnership report on income tax and personal income tax.
Additional controls. The progress of the verification of the declaration, which is registered with the tax authority and contains errors
In case of detection of errors, inconsistency of the indicators of the declaration with data obtained from other sources, the tax authority issues a request to the audited person to provide explanations or correct the declaration (clause 3 of article 88 of the Tax Code of the Russian Federation). From this moment, the taxpayer becomes aware of the progress of the verification of the declaration, which is registered with the Federal Tax Service. In addition, during the CNP, FTS employees have the right to interrogate witnesses, involve experts and specialists, appoint examinations, enjoy the right to access the territory of the person being checked, inspect documents and objects (Articles 90-93.1, 95, 97 of the Tax Code of the Russian Federation).
An inspection of the territory and premises used by the declarant, documents and items is carried out when checking the VAT declaration containing conflicting information and the right to a tax refund (clauses 8, 8.1 of article 88 of the Tax Code of the Russian Federation). Grounds - a reasoned decision of the person conducting the audit approved by the head of the tax authority. In other cases, the examination of documents and items within the framework of the KNP takes place either in the event of their legal receipt with previously carried out tax control measures, or with the consent of the person being checked (clause 2, article 92 of the Tax Code of the Russian Federation).
How to find out the course of a desk audit of a tax return and its result
Since the tax authority does not have to inform the payer about the ongoing control measures, the latter will have to independently determine the start and end dates for the audit for each submitted declaration. You can find out the progress of the check both in the IFTS at the place of registration, and in personal account on the site www.nalog.ru. The taxpayer will be informed about the process only in case of detection of violations and (or) contradictions in the existing documents.
The KNP ends automatically if the official has not found any violations. In this case, the person is not notified of the completion of the verification. An exception is paragraph 12 of Art. 176.1 of the Tax Code of the Russian Federation on declarative procedure tax refund, according to which it is the responsibility of the tax authority to notify the taxpayer within 7 days of the absence of identified violations.
Dates
The deadline for conducting the CNP is 3 months from the date of submission of the declaration. This period can be reduced for VAT payers to 2 months on the basis of the letter of the Federal Tax Service of Russia dated July 13, 2017 No. ММВ-20-15 / [email protected]
With regard to foreign organizations registered on the basis of clause 4.6 of Art. 83 of the Tax Code of the Russian Federation, and controlling persons of foreign companies, the verification period is 6 months.
IMPORTANT!The KNP term begins to run again upon submission of an updated tax return (paragraph 3, clause 2, article 88 of the Tax Code of the Russian Federation).
In exceptional cases, on a reasoned decision of the head of the tax authority, additional control measures are taken for up to 1 month (when checking consolidated group taxpayers foreign organization, registered with the tax authority in accordance with clause 4.6 of Art. 83 of the Tax Code of the Russian Federation - up to 2 months).
IMPORTANT! Bill No.249505-7 it is planned to reduce the period of the CNP to 1 month (http://sozd.parlament.gov.ru/bill/249505-7 ).
Consequences of KNP. Result 3-NDFL
Based on the results of the KNP, the tax authority concludes:
- on the absence of violations by the taxpayer;
- detected violations.
In the first case, it becomes possible to receive funds declared for reimbursement from the budget. Individuals, for example, they can find out the result of a desk audit of 3-personal income tax in the taxpayer's personal account on the website of the Federal Tax Service of Russia, in the section "Tax on personal income and insurance premiums". You can also fill out and submit an application there. Money. The result of the 3-NDFL check is the receipt of a tax deduction.
If the facts revealed during the audit suggest that a person has evaded paying taxes, and the employees of the Federal Tax Service, due to their limited powers by law, cannot verify the specified information within the CNP, information about this is entered in informational resources. At the same time, the issue of the possibility of conducting an on-site tax audit is being resolved (clause 1.13 of letter No. AC-4-2 / [email protected]).
In case of revealing in the CNP process the facts indicating a violation of the law, in relation to the taxpayer no later than 10 working days from the end of the audit, an act is drawn up in accordance with Art. 100 of the Tax Code of the Russian Federation. The taxpayer has the right to submit written objections within a month (clause 6, article 100) and participate in their consideration.
What results should the consideration of the KNP materials lead to?
If the audited person failed to prove his case, a decision is made in relation to him to hold (refuse to hold) the taxpayer liable for committing a tax offense. A reasoned decision shall enter into force after 1 month from the date of delivery of the document to the taxpayer, or responsible person consolidated group (clauses 7, 9 of article 101 of the Tax Code of the Russian Federation).
If, during the CNP, an administrative offense is found in the actions of individuals and officials, the perpetrators are held accountable in the manner prescribed by paragraph 15 of Art. 101 of the Tax Code.
The Federal Tax Service has the right to enforce its decisions by imposing a ban on the alienation of property and suspending operations on the payer's bank accounts in accordance with the application of clause 10 of Art. 101
The taxpayer may appeal against the decision in accordance with the provisions of Sec. 19 of the Tax Code.
As you can see, a desk tax audit should be carried out without prior notice to the taxpayer and on the basis of the documents submitted by him. If facts are revealed that allow a person to be suspected of tax evasion, an on-site tax audit may be carried out in relation to him. The taxpayer must independently find out how a desk tax audit is carried out in order to avoid negative consequences.
According to Article 88 of the Tax Code of the Russian Federation, a desk audit is an audit of the income declaration that the taxpayer filled out and submitted. An employee of the department studies the document, checks the accuracy of the facts, the correctness of the calculations. And if everything is in order, then no complaints. If he finds errors or shortcomings, he asks them to correct or explain. What else you should know about this type of tax audit, we will tell in this article.
State for the purposes economic security monitors every step of entrepreneurs, no matter how big business they own. This control is manifested in the requirement to file income declarations regularly. The requirement applies to everyone without exception: individual entrepreneurs, LLC, OJSC. As soon as the "cherished" document enters the Federal tax service, employees of the department, without leaving the walls of their building, immediately check it. In other words, they conduct a cameral tax audit.
The goal of the “tax officials” is to find out if the taxpayer tried to transfer a smaller amount to the budget: did he hide income, did he correctly indicate tax rate. The taxpayer, together with the declaration, submits settlement operations on advance payments, various certificates and statements.
At the same time, the inspector may request other documents of the person being checked in order to get a complete picture of financial activities entrepreneur. Documentation is submitted on paper or in electronic format. The exception is companies with over a hundred employees. The head of such a large organization submits reports only in electronic form.
Goals and objectives of the audit
The inspector who conducts a desk audit has the following objectives:
- monitor compliance with current regulations tax legislation;
- identify the amounts of outstanding or partially paid fines;
- collect these amounts;
- bring the offender to justice (depending on the severity of the committed act, it can be administrative or criminal);
- determine whether it is worth conducting an on-site inspection;
- check whether the person being audited can expect to receive tax benefits and deductions.
To achieve these goals, he needs to perform the following tasks:
- check whether the financial statements are correctly drawn up;
- calculate the amount of all taxes that should be paid;
- control the timeliness of submission to the tax of all calculations;
- identify inaccurate information;
- check if the figures in the tax and financial statements;
- identify facts of violation of tax laws.
Order of conduct
In the Tax Code there is no separate mention of the stages of a desk audit, but four can be conditionally distinguished:
- at the first stage, tax inspectors accept the declaration, financial statements and other documents;
- on the second - conduct a cameral check;
- on the third - make up an act;
- at the fourth stage, they analyze the information received and make a decision (to complete the audit or hold the taxpayer accountable for the violations committed).
If errors or inaccuracies were found in the declaration, the inspector is obliged to report this within three days. You have 5 days to correct them. If these violations have led to the fact that the person being checked has paid less taxes, within 10 days the inspector must decide what the punishment for the violator will be.
Executive authorities are not unanimous in their opinion on how significant the act of the conducted cameral inspection is. Supreme Court The Russian Federation assures that it is not necessary. Arbitration courts believe that its absence violates the rights of taxpayers. And if the violations identified during the desk audit were not documented, then you should not rush to pay fines.
Differences from field inspection
The tax inspectorate conducts not only a desk audit, but also an on-site audit. They should not be confused. They differ from each other in the following parameters:
- duration (cameral - 3 months, exit - 2-6 months);
- permission to conduct (for cameral - not needed, for visiting - permission from the head of the department is required);
- frequency of holding (office - for each submitted document, exit - no more than 2 times in one calendar year);
- the presence of an act (at the cameral, this document is drawn up if violations were detected, at the exit - in any case).
Punishment for violations
If individual entrepreneur violated the norms of tax legislation and during a desk audit, the tax inspector found documentary evidence of this, the businessman will have to pay a fine. In addition, he will be charged penalties and surcharges. Those who:
- avoids tax payments, the amount of which is 20% of the debt amount;
- refuses to submit a declaration and financial statements for verification;
- commits other administrative violations.
So, a desk audit is a type of audit by the Federal Tax Service, the purpose of which is to identify violations of tax laws and call for their elimination. You will learn more about desk audit by reading the articles on our website or from a consultant. You can contact him through the feedback form.
Policy regarding the processing of personal data
1. Terms and accepted abbreviations
1. Personal data (PD) - any information relating to a directly or indirectly identified or identifiable natural person (PD subject).
2. Processing of personal data - any action (operation) or a set of actions (operations) performed using automation tools or without using such tools with personal data, including collection, recording, systematization, accumulation, storage, clarification (updating, changing), extraction, use, transfer (distribution, provision, access), depersonalization, blocking, deletion, destruction of personal data.
3. Automated processing of personal data - processing of personal data using computer technology.
4. Personal data information system (PDIS) - a set of personal data contained in databases and providing their processing information technologies and technical means.
5. Personal data made public by the subject of personal data - PD, access to an unlimited number of persons to which is provided by the subject of personal data or at his request.
6. Blocking of personal data - temporary suspension of the processing of personal data (except when processing is necessary to clarify personal data).
7. Destruction of personal data - actions, as a result of which it becomes impossible to restore the content of personal data in the information system of personal data and (or) as a result of which material carriers of personal data are destroyed.
8. A cookie is a piece of data that is automatically placed on your computer's hard drive each time you visit a website. So a cookie is unique identificator web browser. Cookies make it possible to store information on the server and help you navigate the web more easily, as well as allow you to analyze the site and evaluate the results. Most web browsers allow cookies, but you can change your settings to refuse cookies or track their path. At the same time, some resources may not work correctly if cookies are disabled in the browser.
9. Web marks. On certain web pages or emails, the Operator may use "web tagging" technology common on the Internet (also known as "tags" or "precise GIF technology"). Web tagging helps you analyze the performance of websites, for example by measuring the number of visitors to a site or the number of "clicks" made on key positions on a site page.
10. Operator - an organization that independently or jointly with other persons organizes and (or) carries out the processing of personal data, as well as determines the purposes of processing personal data, the composition of personal data to be processed, actions (operations) performed with personal data.
11. User - Internet user.
12. The site is a web resource https://lc-dv.ru, owned by the Limited Liability Company "Legal Center"
2. General provisions
1. This Personal Data Processing Policy (hereinafter referred to as the Policy) has been drawn up in accordance with paragraph 2 of Article 18.1 of the Federal Law "On Personal Data" No. 152-FZ dated July 27, 2006, as well as other regulatory legal acts of the Russian Federation in the scope of protection and processing of personal data and applies to all personal data that the Operator can receive from the User during his use of the Site on the Internet.
2. The operator ensures the protection of processed personal data from unauthorized access and disclosure, misuse or loss in accordance with the requirements of the Federal Law of July 27, 2006 No. 152-FZ "On Personal Data".
3. The Operator has the right to make changes to this Policy. When changes are made, the heading of the Policy indicates the date of the last revision of the revision. The new version of the Policy comes into force from the moment it is posted on the website, unless otherwise provided new edition Politicians.
3. Principles of personal data processing
1. The processing of personal data by the Operator is carried out on the basis of the following principles:
2. legality and fair basis;
3. limiting the processing of personal data to the achievement of specific, predetermined and legitimate purposes;
4. preventing the processing of personal data that is incompatible with the purposes of collecting personal data;
5. preventing the merging of databases containing personal data, the processing of which is carried out for purposes incompatible with each other;
6. processing only those personal data that meet the purposes of their processing;
7. compliance of the content and scope of the processed personal data with the stated purposes of processing;
8. preventing the processing of personal data that is excessive in relation to the stated purposes of their processing;
9. ensuring the accuracy, sufficiency and relevance of personal data in relation to the purposes of processing personal data;
10. destruction or depersonalization of personal data upon reaching the goals of their processing or in case of loss of the need to achieve these goals, if it is impossible for the Operator to eliminate the committed violations of personal data, unless otherwise provided federal law.
4. Processing of personal data
1. Obtaining PD.
1. All PD should be obtained from the PD subject himself. If the subject's PD can only be obtained from a third party, then the subject must be notified of this or consent must be obtained from him.
2. The operator must inform the PD subject about the purposes, alleged sources and methods of obtaining PD, the nature of the PD to be received, the list of actions with PD, the period during which the consent is valid and the procedure for its withdrawal, as well as the consequences of the refusal of the PD subject to give written consent to receive them.
3. Documents containing PD are created by receiving PD over the Internet from the PD subject while using the Site.
2. The operator processes PD if at least one of the following conditions exists:
1. The processing of personal data is carried out with the consent of the subject of personal data to the processing of his personal data;
2. The processing of personal data is necessary to achieve the goals provided for by an international treaty of the Russian Federation or the law, to exercise and fulfill the functions, powers and obligations assigned to the operator by the legislation of the Russian Federation;
3. The processing of personal data is necessary for the administration of justice, the execution of a judicial act, an act of another body or official subject to execution in accordance with the legislation of the Russian Federation on enforcement proceedings;
4. The processing of personal data is necessary for the execution of an agreement to which the subject of personal data is a party or beneficiary or guarantor, as well as to conclude an agreement on the initiative of the subject of personal data or an agreement under which the subject of personal data will be the beneficiary or guarantor;
5. The processing of personal data is necessary for the exercise of rights and legitimate interests operator or third parties, or to achieve socially significant goals, provided that the rights and freedoms of the subject of personal data are not violated;
6. Processing of personal data is carried out, access of an unlimited number of persons to which is provided by the subject of personal data or at his request (hereinafter - publicly available personal data);
7. Processing of personal data subject to publication or mandatory disclosure in accordance with federal law is carried out.
3. The Operator may process PD for the following purposes:
1. raising awareness of the PD subject about the products and services of the Operator;
2. conclusion of agreements with the subject of PD and their execution;
3. informing the PD subject about the news and offers of the Operator;
4. identification of the subject of PD on the Site;
5. ensuring compliance with laws and other regulatory legal acts in the field of personal data.
1. Individuals who are in civil law relations with the Operator;
2. Individuals who are Users of the Site;
5. PD processed by the Operator - data received from Users of the Site.
6. Processing of personal data is carried out:
1. - using automation tools;
2. - without the use of automation tools.
7. Storage of PD.
1. PD of subjects can be received, further processed and transferred for storage both on paper and in electronic form.
2. PD recorded on paper are stored in locked cabinets or in locked rooms with limited access rights.
3. PD of subjects processed using automation tools for different purposes are stored in different folders.
4. It is not allowed to store and place documents containing PD in open electronic catalogs (file sharing) in ISPD.
5. Storage of PD in a form that allows to identify the subject of PD is carried out no longer than required by the purposes of their processing, and they are subject to destruction upon achievement of the purposes of processing or in case of loss of the need to achieve them.
8. Destruction of PD.
1. Destruction of documents (carriers) containing PD is carried out by burning, crushing (grinding), chemical decomposition, transformation into a shapeless mass or powder. A shredder may be used to destroy paper documents.
2. PD on electronic media are destroyed by erasing or formatting the media.
3. The fact of the destruction of PD is documented by an act on the destruction of media.
9. Transfer of PD.
1. The operator transfers PD to third parties in the following cases:
- the subject has expressed his consent to such actions;
- the transfer is provided for by Russian or other applicable legislation within the framework of the procedure established by law.
2. List of persons to whom PD is transferred.
Third parties to whom PD is transferred:
The operator transfers the PD to Legal Center LLC (which is located at the address: Khabarovsk, 680020, Gamarnika St., 72, office 301) for the purposes specified in clause 4.3 of this policy. The operator entrusts the processing of PD to Legal Center LLC with the consent of the PD subject, unless otherwise provided by federal law, on the basis of an agreement concluded with these persons. Legal Center LLC carries out the processing of personal data on behalf of the Operator, they are obliged to comply with the principles and rules for the processing of personal data provided for by Federal Law-152.
5. Protection of personal data
1. According to requirements normative documents The operator has created a personal data protection system (PDPS), consisting of subsystems of legal, organizational and technical protection.
2. The subsystem of legal protection is a complex of legal, organizational, administrative and regulatory documents that ensure the creation, operation and improvement of the CPAP.
3. The subsystem of organizational protection includes the organization of the management structure of the SPD, the permit system, the protection of information when working with employees, partners and third parties.
4. The technical protection subsystem includes a set of technical, software, software and hardware tools that ensure the protection of PD.
5. The main PD protection measures used by the Operator are:
1. Appointment of a person responsible for the processing of PD, who organizes the processing of PD, training and instruction, internal control over compliance by the institution and its employees with the requirements for the protection of PD.
2. Determination of actual threats to the security of PD during their processing in ISPD and development of measures and measures to protect PD.
3. Development of a policy regarding the processing of personal data.
4. Establishment of rules for access to PD processed in ISPD, as well as ensuring registration and accounting of all actions performed with PD in ISPD.
5. Establishment of individual access passwords for employees in information system according to their job responsibilities.
6. The use of information security tools that have passed the conformity assessment procedure in the prescribed manner.
7. Certified antivirus software with regularly updated databases.
8. Compliance with the conditions that ensure the safety of PD and exclude unauthorized access to them.
9. Detection of facts of unauthorized access to personal data and taking action.
10. Recovery of PD modified or destroyed due to unauthorized access to them.
11. Training of the Operator's employees directly involved in the processing of personal data, the provisions of the legislation of the Russian Federation on personal data, including the requirements for the protection of personal data, documents defining the Operator's policy regarding the processing of personal data, local acts on the processing of personal data.
12. Implementation internal control and audit.
6. Basic rights of the subject of PD and obligations of the Operator
1. Basic rights of the subject of PD.
The subject has the right to access his personal data and the following information:
1. confirmation of the fact of PD processing by the Operator;
2. legal grounds and purposes of PD processing;
3. purposes and methods of PD processing used by the Operator;
4. name and location of the Operator, information about persons (excluding employees of the Operator) who have access to PD or to whom PD may be disclosed on the basis of an agreement with the Operator or on the basis of federal law;
5. terms of personal data processing, including the terms of their storage;
6. the procedure for the exercise by the PD subject of the rights provided for by this Federal Law;
7. name or surname, first name, patronymic and address of the person processing PD on behalf of the Operator, if the processing is or will be entrusted to such a person;
8. contacting the Operator and sending him requests;
9. appeal against the actions or inaction of the Operator.
10. The user of the Site may at any time revoke his consent to the processing of PD by sending an email to the email address: [email protected], or by sending a written notice to the address: 680020, Khabarovsk, st. Gamarnika, house 72, office 301
eleven. . Upon receipt of such a message, the processing of the User's PD will be terminated, and his PD will be deleted, except in cases where the processing can be continued in accordance with the law.
12. Obligations of the Operator.
The operator is obliged:
1. when collecting PD, provide information on the processing of PD;
2. in cases where the PD was received not from the subject of the PD, notify the subject;
3. if the subject refuses to provide PD, the consequences of such refusal are explained to the subject;
5. take the necessary legal, organizational and technical measures or ensure their adoption to protect PD from unauthorized or accidental access to them, destruction, modification, blocking, copying, provision, distribution of PD, as well as from other illegal actions in relation to PD;
6. respond to requests and appeals of PD subjects, their representatives and the authorized body for the protection of the rights of PD subjects.
7. Features of the processing and protection of data collected using the Internet
1. There are two main ways in which the Operator receives data using the Internet:
1. Provision of PD by PD subjects by filling out forms on the Site;
2. Automatically collected information.
The operator may collect and process information that is not PD:
3. information about the interests of the Users on the Site based on the entered search queries of the Site users about the services and goods sold and offered for sale in order to provide up-to-date information to the Users when using the Site, as well as to summarize and analyze information about which sections of the Site, services, goods are in the greatest demand among Users of the Site;
4. processing and storage of search queries of the Site Users in order to summarize and create statistics on the use of sections of the Site.
2. The Operator automatically receives certain types of information obtained in the course of Users' interaction with the Site, e-mail correspondence, etc. It's about about technologies and services such as cookies, Web tags, as well as applications and tools of the User.
3. At the same time, Web marks, cookies and other monitoring technologies do not make it possible to automatically receive PD. If the Site User, at his own discretion, provides his PD, for example, when filling out a feedback form, then only then will automatic collection processes start detailed information for the convenience of using the Site and / or to improve interaction with Users.
8. Final provisions
1. This Policy is local normative act Operator.
2. This Policy is public. The general availability of this Policy is ensured by publication on the Operator's Website.
3. This Policy may be revised in any of the following cases:
1. when changing the legislation of the Russian Federation in the field of processing and protecting personal data;
2. in cases of receipt of instructions from competent government agencies to eliminate inconsistencies affecting the scope of the Policy
3. by decision of the Operator;
4. when changing the purposes and terms of PD processing;
5. when changing organizational structure, the structure of information and / or telecommunication systems (or the introduction of new ones);
6. when applying new technologies for processing and protecting PD (including transmission, storage);
7. if there is a need to change the process of processing PD related to the activities of the Operator.
4. In case of failure to comply with the provisions of this Policy, the Company and its employees are liable in accordance with current legislation Russian Federation.
5. Control over the fulfillment of the requirements of this Policy is carried out by persons responsible for organizing the processing of Company Data, as well as for the security of personal data.
The procedure for conducting a desk tax audit is regulated by Article 88 of the Tax Code of the Russian Federation. The place of its holding is the tax interdistrict inspection. The basis for carrying out is a declaration and other financial (accounting) papers. There are a number of requirements put forward by the experts of the Federal Tax Service to taxpayers, and a certain algorithm for conducting an audit. We will talk about this in detail.
The entrepreneur is obliged to provide all documentation to the tax office at the place of his registration. Where to register for tax purposes, he decides for himself. So, the organization can pay taxes to the treasury municipality where the production is located or where the head office is located, separate divisions(for individual entrepreneurs - at the place of residence).
For example, an organization should file a property tax return at the location of these facilities, even if the company's head office is located in another area. A desk audit in this case will be carried out by employees of the Federal Tax Service at the location of the property.
This type of verification is carried out within the walls of the Federal Tax Service, which received documents from the entrepreneur. However, department employees have every right to visit the territory of the taxpayer and inspect the premises if this information is useful to them in order to draw conclusions about the presence / absence of violations of legal norms.
The first stage of the desk review
Law from all participants tax relations requires compliance with the procedure and deadlines for conducting a desk audit. Thus, taxpayers must submit the necessary reports on time, and inspectors must begin their inspection by receiving financial documents and registering them in a single information automated system(IAS "Tax").
After that, the system starts automatically checking the entered information. There is a reconciliation control ratios, which allow you to understand whether everything is correct, or the taxpayer made a mistake. Note that accountants can perform such arithmetic operations on their own, which will subsequently help to avoid unpleasant explanations with department employees.
The control ratios of tax reporting can be found on the official website of the Federal Tax Service www.nalog.ru (section - " Tax reporting"). These formulas, if desired, can be implemented in those computer programs with which accountants make calculations. This will help to identify errors at the stage of preparing reporting documentation and correct them before they are discovered by the tax inspector.
Second and third stages
The second stage of verification is the actual calculation. This process is fully automated. If errors or shortcomings are identified, the inspector proceeds to the so-called in-depth inspection, that is, to the third stage. It represents the holding of various activities that help to establish the true financial position taxpayer.
At the third stage, the object of close study is:
- indicators of the submitted declaration in comparison with the data presented in the document for the previous tax period;
- comparison of the information specified in the declaration with the one presented in the financial statements or documentation on other taxes;
- a conclusion about the reliability of the information provided, taking into account all available information about the financial and economic activities of the taxpayer.
In addition, an employee of the tax inspectorate compares the taxpayer's indicators with those of similar enterprises and the average data.
Completion of the desk audit
A desk tax audit is carried out until it becomes clear that the taxpayer has compiled the statements correctly, without errors, but lasts no more than three months. If inaccuracies are identified, the inspector will require an updated declaration. AND new document the entrepreneur must provide within 5 working days. At this moment, the verification of the first version of the document is completed, and as soon as the "clarification" is in the hands of the inspector, another verification will begin. Also cameral, but the basis for its holding will be an already revised declaration.
If the taxpayer does not agree with the inspector's statement that there are errors in the declaration, the law allows him to provide explanations and confirm the words with relevant documents. The inspector is obliged to accept and consider them.
I do not agree, considers the explanations unsatisfactory - he can call the tax office for a personal conversation. If the explanations are reasonable, his next step is to compare the new information with the information that the “tax authorities” already have. Note that the inspector checks the revised declaration in full, and not just the corrected data. Then he draws up an act of work done.
So, the procedure for conducting a desk audit is regulated by Article 88 of the Tax Code. Depending on the results obtained after the completion of the automated calculation, the “camera house” ends or continues, but the object of the “research” is the already updated declaration or explanations of the taxpayer.