Cameral service at the tax office. Timing of a cameral tax audit
Cameral tax audit – This is a check of compliance with the legislation on taxes and fees based on the tax declaration and documents that the taxpayer independently submitted to the tax office, as well as documents that the tax authority has.
By appointment a desk audit is the control over the taxpayer's compliance with legislative normative legal acts on taxes and fees, the identification and prevention of tax offenses, the collection of unpaid (not fully paid) taxes for revealed offenses, bringing the perpetrators to justice for committing tax offenses, as well as preparing the necessary information for ensuring the rational selection of taxpayers for conducting field tax audits.
Procedure and terms for conducting a desk audit
The procedure for conducting a desk audit is established Article 88 of the Tax Code of the Russian Federation.
A cameral audit begins after the taxpayer has submitted a tax return or calculation to the tax authority. To start the audit, no special decision of the head of the tax authority or the taxpayer's permission is required.
The taxpayer is not notified of the start of a desk audit.
Cameral inspection is carried out during 3 months from the date of submission of the declaration to the tax authority.
If in the course of a desk audit, errors, discrepancies or inconsistencies in information are revealed, the tax authority informs the taxpayer about this with a requirement to provide explanations and / or make corrections to the tax return.
During a desk audit, the tax authority has the right to request additional information or documents from the taxpayer in the following cases:
the amount of VAT to be refunded has been declared;
benefits declared;
reporting is presented for taxes related to the use natural resources;
a declaration for income tax or personal income tax is submitted by a participant in the investment agreement; partnerships.
Possible actions of the tax authority during a desk audit
Requesting documents from a taxpayer(in cases stipulated by the Tax Code, Article 93 of the Tax Code of the Russian Federation)
Requesting documents and information from counterparties and other persons (Article 93.1 of the Tax Code of the Russian Federation)
Interrogation of witnesses (article 90 of the Tax Code of the Russian Federation)
Expertise (Article 95 of the Tax Code of the Russian Federation)
Participation of a translator, expert (article 95, 97 of the Tax Code of the Russian Federation)
Inspection of documents and items(with the consent of the taxpayer) ( Article 91, 92 of the Tax Code of the Russian Federation)
Registration of the results of a desk audit
No violations were found:
a desk review is automatically completed. The legislation does not provide for the notification by the tax authority to the taxpayer about the absence of violations and the end of the desk audit.
Violations identified:
during 10 working days from the moment of completion of the desk audit, an act of the desk audit is drawn up in accordance with Article 100 of the Tax Code of the Russian Federation;
act not later 5 working days handed over to the taxpayer from the date of compilation;
taxpayer during 1 month has the right to file objections to the act of a desk audit;
during 10 working days after the expiration of the term for filing objections, the head of the tax authority is obliged to consider the materials of the audit, the objections of the taxpayer, and make a decision on bringing or refusing to prosecute for committing a tax offense.
The tax authority is obliged to notify the taxpayer of the time and place of examination of the audit materials.
In some cases, the head may decide to extend the period for consideration of inspection materials (no more than one month) and to conduct additional activities tax control .
Cameral is called a check carried out in relation to a person represented by a citizen, individual entrepreneur or organization tax return... Its duration does not exceed three months, and its appointment does not require the decision of the head of the inspection.
A cameral audit is one of the types of tax control in which the tax authority examines the declaration or calculation submitted by the taxpayer for the correctness of the calculation tax base, determining the amount of tax payable, the legality of the application of benefits, etc.
The procedure and timing of this type of tax control is regulated by Art. 88 of the Tax Code of the Russian Federation.
What is checked | Tax declaration or calculation submitted by a citizen, company or individual entrepreneur |
---|---|
How long does the check take | 3 calendar months (see note) * |
What activities can be carried out within the framework of this type of control |
|
How is the result of the activities carried out | In case of violations, an act is drawn up. If no violations are identified, then no document is drawn up |
What to do if I do not agree with the results reflected in the act | In case of disagreement with the results of the audit, the taxpayer submits objections to the act of the desk audit to the tax authority that issued the specified document. Then, if this objection was not accepted, - to the higher tax authority |
* Note: in some cases, the head of the inspectorate may decide to carry out additional tax control measures lasting one month.
Let's take a closer look at what a desk audit is.
Duration of the
In accordance with the Tax Code, the term for this type of tax control should not exceed three calendar months from the date of reporting. When submitting a declaration or calculation in person, the period begins to run from the date of its submission, which is confirmed by a stamp affixed on the first sheet of reporting. When sent by mail - the date of submission is the date indicated on the postmark.
In some cases, the inspectorate may appoint additional tax control measures lasting one month. As a rule, this happens after the taxpayer presents his objections, and the tax authority needs time to study the newly discovered circumstances.
Important: when carrying out tax control measures, the IFTS cannot charge additional amounts of taxes in view of the new information that has been discovered. As part of additional activities, information and data obtained during the audit are checked. If, based on the results of additional measures, the amount in the decision was increased (due to the circumstances that arose in the course of these events), this is the basis for canceling the decision on bringing to responsibility.
Within the framework of this type of control, almost the entire range of activities is carried out as a result of on-site inspection but with some caveats. Thus, an inspection of premises and territory can be carried out only with the consent of the taxpayer. Also, the verified information should concern the period for which the declaration is submitted.
Presentation of results
If, based on the results of the inspection, the inspection revealed violations, an act is drawn up. The specified document must be drawn up no later than 10 days from the date of the end of the audit and within 5 days from the date of its preparation, handed over to the taxpayer.
The act of a cameral tax audit (download)
Note: violation of the deadlines for registering the results of the audit and notifying the taxpayer is the basis for canceling the decision.
Within a month from the date of receipt of the act, the taxpayer can submit his objections to the specified document.
After the expiration of a month from the date of delivery of the act to the taxpayer, the tax authority within 10 days must make a decision based on the results of the audit. It can be either about bringing to tax liability, or about refusal to bring to it.
If within 10 days after receiving the decision by the taxpayer, it has not been appealed, then this decision comes into force.
Appealing the results of the measures taken
If a citizen, individual entrepreneur or company does not agree with the conclusions set out in the act, they have the right to submit their objections within a month from the date of receipt of the act. Objections are filed with the Inspectorate of the Federal Tax Service, which issued the act.
Based on the results of consideration of objections, the inspectorate makes either a decision on bringing to responsibility, or a decision on refusing to bring to responsibility. At the same time, sometimes the tax authority takes into account some of the arguments of the taxpayer and, in the decision to prosecute, reduces or cancels the additional assessment of taxes, fees and penalties for individual episodes of the act.
If, based on the results of consideration of objections, a decision was made to attract and the taxpayer also does not agree with it, he can file an appeal within 10 days from the moment he receives the specified document. After the specified period, the decision comes into force and you can appeal it within 3 years.
What is checked | Declaration or calculation submitted by the taxpayer | Correctness of calculation and timing of payment of taxes, fees and other payments |
What period covers | Reporting period | Three years preceding the year in which the decision on the appointment of the inspection was made |
Is there a need for a decision of the head of the inspectorate on the appointment of this type of tax control | ||
Duration of the | ||
Prolongation of the term | Impossible | Perhaps 4 or 6 months |
Suspension of the term | Impossible | Perhaps for up to six months |
Location | At the location of the tax authority | At the location of the taxpayer |
Registration of the results of the activities carried out | If no violations are identified, the act is not drawn up | The act is drawn up regardless of whether violations are identified or not. |
Summing up the above, we will briefly answer the main questions:
- Cameral inspection - what is it?
A cameral audit is called an audit carried out on a declaration submitted by a taxpayer to the tax authority.
- What is the maximum verification period, can it be extended or suspended?
The maximum period for this type of tax control is 3 months, it cannot be extended or suspended.
- How is the result of the check drawn up and appealed?
This type of tax control is drawn up as an act in case of detection of any violations. If there are no violations, the act is not drawn up. The specified document can be appealed in pre-trial order by submitting objections to it.
Today we will give answers to the questions that arise regarding this type of control measures. We will find out the details of the procedure and why tax structures conduct such inspections at all.
Cameral inspection: what does it mean
We will explain the meaning of this term based on the legislation of the Russian Federation.
Under the term "Cameral" means such a check, which is carried out on the basis of the data entered in the declaration provided by the taxpayer. In this case, no other check is carried out.
Who can check
A cameral audit is not the prerogative of the tax service; it can also be carried out by:
- Customs;
- Extrabudgetary funds.
Where is the verification procedure carried out?
To check tax returns and other documentation, the taxpayer submits directly to the department of the Federal Tax Service. The procedure is carried out by an authorized person tax office.
Objectives of the audit
The main objectives are as follows:
- Monitor the compliance of taxpayers with legislation;
- Identify funds that the payer did not contribute as tax;
- Collect unpaid taxes fully or partially;
- If necessary, prosecute the persons who committed the violation;
- Prepare information for the on-site inspection (if necessary).
What regulates the issues of KNI
All issues related to the conduct of desk audits are regulated by the Tax Code of the Russian Federation. It fixes the verification methods, as well as issues related to the conduct of examinations and the provision of the necessary documentation.
Timing of the inspection
The check is carried out within 90 days from the moment you submitted a declaration or calculation to the FTS department. But in practice, problems often arise with determining the start date of the audit.
Example. If you send the declaration by mail, then the date of submission is the date on the postmark. But the problem is that the letter can get lost. And if it lasts longer than three months, then tax specialists will receive it when the verification period has already expired.
The Federal Tax Service has published explanations on this matter, from which it follows that before the inspector receives the declaration, the inspection will not begin. It turns out that the date of departure is the date according to the stamp, and the date of the start of the audit is the day when the tax inspector received the declaration.
Features of KNP
Compared to the on-site inspection, the cameral inspection has some nuances. In the process of its implementation, the powers of tax inspectors are rather severely limited.
If during on-site inspections they may require you to provide any documentation at all, as well as conduct an audit and inspect production, then at the time of a cameral inspection their capabilities are much less.
In particular, the inspector may:
- Request additional documentation from you, but only specified in the Tax Code of the Russian Federation;
- Inspect the property only with your consent;
- Conduct peer review;
- Seek help from experts and translators.
In addition, you may be asked for additional documentation in the following cases:
- If the declaration indicates the amount to be refunded;
- If any benefits are indicated;
- If verification is carried out in relation to the use of natural resources.
Note that if you show a loss in the declaration, then within five days from the date of the inspector's request, you must explain this fact.
Procedure in relation to individual entrepreneurs
The grounds for conducting an in-depth audit can be formal, for example, VAT exemptions. On these grounds, you will be asked for additional documentation.
If, however, errors or inconsistencies in financial indicators act as a basis for verification, you will be asked for clarifications, or they will be required to make corrections.
And now we propose to consider the question of when and how to properly provide explanatory note in the Federal Tax Service.
Explanatory note
You will have a five-day period from the date of receipt of the request to provide it. It is in your interest not to ignore this requirement, but to provide an explanation in full.
For refusal to provide explanations, administrative liability is provided, and in case of gross violations - forced bringing to the inspector. But if all your activities are transparent and legal, there should be no problems with explanations.
If an explanation is required because of which loss is shown, then you should proceed as follows:
- Show in numbers why the loss was formed. Provide an analysis of your expenses and income;
- Explain what the reasons led to it;
- Document everything to prevent further questions to yourself.
The explanation is provided in free form, for each required item. Standard letterhead for its registration no.
Submit an explanation if you do not submit this report to legal grounds... This is best done in order to avoid various misunderstandings, as well as unnecessary hassle.
If, according to the data of the Federal Tax Service Inspectorate, you were supposed to provide these reports, you face not only prosecution for the violation, but also blocking.
If you disagree with the verification results
In the event that you do not agree with the conclusions drawn by the experts of the Federal Tax Service, send your objections to the inspection.
Your right to disagree, both with individual comments and with the entire act as a whole.
You are required to state all your objections in writing and submit them to the inspectorate within one month from the moment you received the act and familiarized yourself with it.
These objections will be considered, and a final decision is made based on the results of the consideration. If you do not appeal this decision on appeal, it will go into effect.
Conclusion
Dear Readers! - an event that can be held more than once, so you need to be ready for it. Observe the requirements of the law, do not ignore the requirements of the Federal Tax Service and you will not have any problems with the regulatory authorities.
Tax audits are one of the most effective tools to control the process of paying taxes and the taxpayer's performance of other obligations imposed on him by law.
What is a tax office audit?
A tax audit is a set of special techniques that are used by the tax authority in order to establish the reliability and legality of accounting for taxable items, the procedure for paying taxes, fees in reports, documents, balance sheets etc. In the course of such an audit, the financial and business transactions of individuals or organizations that are associated with the accrual or payment of taxes are studied. They are classified based on the nature and purpose of the audit: depending on the material on the basis of which the audit is carried out, its scope, the degree of data coverage, inclusion in the plan. Also, depending on the place of inspection and its depth, it can be field or office. The latter type provides that control is carried out at the location of the tax authority, based on documents provided by the taxpayer or his agent, which are the basis for calculating and paying tax. Additional information may be required if necessary.
Goals and objectives
The main purpose of a tax office audit is to monitor compliance with legislation on taxes and fees by tax agents, taxpayers, payers of fees. But it cannot take place if a special declaration is filed in accordance with FZN 140-FZ "On the voluntary declaration by individuals of assets and accounts (deposits) in banks and on amending certain legislative acts Russian Federation". A desk audit is carried out to identify and prevent tax violations, to collect unpaid and partially paid taxes to bring perpetrators to justice for committing tax crimes or to prepare materials to ensure the rational selection of taxpayers for on-site tax audits.
When is it held?
A cameral examination can be carried out both in relation to the organization and in relation to natural person... This is one of the forms of current tax control that allows you to quickly identify and respond to violations. It is initiated by authorized officials of the tax service without special permission and visiting the taxpayer, but strictly within the framework of their official duties. Submission of a tax return to the Federal Tax Service Inspectorate becomes the basis for a desk audit. If the taxpayer submits additional documents attached to the declaration, then the period is calculated from the date of their submission.
The procedure for conducting a cameral tax audit
The procedure for conducting a desk tax audit is clearly established by law. At the first stage, tax officials enter the automated information system"Tax" tax returns or calculations provided by the taxpayer in paper format or in electronic format... If necessary, error logs are generated, reconciliation is carried out control ratios according to the reporting provided. It also checks the correctness of the details established by the regulatory legal acts, timeliness of submission of documents, availability of corrections, filling out reports in a foreign language.
At the next stage, there can be two options for the development of events:
- No grounds for an in-depth desk audit were found;
- There are reasons for in-depth verification:
- the presence of errors, contradictions, inconsistencies in the declaration or other tax document;
- benefits declared, the amount of VAT to be refunded;
- reporting on taxes related to the use of natural resources has been submitted, etc.
At the third stage, tax control measures can be carried out, for example, reclaiming additional documents and information from the taxpayer or third parties, the appointment of an examination, interrogation of witnesses, seizure of papers, inspection of premises, etc. (or a requirement to provide explanations and (or) submit an updated declaration no later than 5 working days). In the process of conducting a desk audit, informational resources different levels: USRN, Unified State Register of Legal Entities, reference book credit institutions, EGRIP, FSS, information from the Bank of Russia, monitoring of banks, PFR, etc.
Then the results are documented. If violations tax legislation is not found, then the act of a cameral tax audit is not drawn up and a decision on the results of its conduct is not made. Otherwise, it is drawn up within 10 working days after its completion. No later than 5 working days from the date of drawing up this document, the taxpayer must be handed an act of an office audit. If he does not agree with its provisions, then within 15 working days you must file your objections.
In any case, the materials will be considered at the next stage. This process cannot exceed 25 days from the date of receipt of the act (if necessary, an extension of the period is drawn up - up to 1 month). Then a notice is sent about the consideration of the materials of the desk audit. In the process of conducting the inspection, the head of the inspection announces the materials, checks the attendance of the invited persons, verifies the powers, explains to those present their rights and obligations, and then the materials are investigated. If the taxpayer or the person whose participation is required does not appear, they will decide to postpone this procedure. When there is not enough information in the materials to make a decision, they will approve the involvement of an expert, specialist, witness or additional tax control measures.
Also, at this stage, the inspectorate has the right to issue a decision to postpone the consideration of materials or extend this period and, over time, start a re-examination procedure. Only then will the final decision on the desk audit be made. If there is enough information, the commission may still schedule a re-examination or immediately make a final decision - on prosecution or refusal to prosecute. No later than 5 days after the registration of the results, the taxpayer must be handed a decision based on the results of a desk audit. He agrees with its provisions, otherwise he has the right to appeal the decision. As a result, the petition will be satisfied or it will still come into force, and you will have to pay the specified amount of taxes, penalties, fines, and fulfill other requirements (Articles 45–48 of the Tax Code of the Russian Federation). If desired, this decision can also be appealed to a higher tax authority on appeal or in court.
Duration of a desk tax audit
The term for conducting a desk tax audit cannot exceed 3 months from the date following the date of submission of tax documentation (unless otherwise specified by law in a specific situation). In the absence of errors, the period may be shorter. You can monitor the process on the FTS website in the "Personal Account".
Advice: the tax code does not provide for the possibility of an official extension of the period of a desk audit, and at the end of this period it is automatically considered completed, although the allotted time is far from always enough to carry out a full range of control measures, especially if they relate to the verification of VAT refundable. But according to the position of the Presidium of the Supreme Arbitration Court, the end of its term is not an obstacle for establishing the facts of non-payment of taxes and taking measures for enforcement.
Consequences of a desk audit
If no violations were found during the office audit, the inspector signs a declaration and puts a date, which means the end of the audit. The act is drawn up only if problems are found (within 10 days). Not later than 5 days after its creation, the document is transferred to the taxpayer. The results can be refuted before the expiration of a month from the date of delivery. Objections must be examined 10 days in advance and a decision must be made - to agree with the arguments provided or to approve the penalties: a fine, prosecution, refusal to take the last measure.
How to challenge the results of an in-house audit?
If a taxpayer does not agree with the results of a desk audit, he can appeal them to a higher tax authority or court. The plaintiff must substantiate his position well, and if there is a fact of delaying the verification period, he must prove the violation of his rights, the infliction of losses, the causal relationship between the illegal action and losses, and demand compensation for them (Article 35 of the Tax Code of the Russian Federation).
First, you need to appeal the decision to the tax inspectorate itself, which conducted the audit, and only then apply above. It is allowed to issue objections in the form of a protocol, an act of disagreement on an act of a cameral tax audit (there is no special form). If there is no positive result, and the plaintiff is sure that he is right, then it is worthwhile to proceed. It will be possible to appeal the decision in court only after submitting an appropriate appeal to a higher tax authority within a month. But while the court proceedings are going on, the inspectorate's already approved decision will still have to be fulfilled, the exception is the provision of a bank guarantee (Article 138 of the Tax Code).
Cameral and on-site inspection - what's the difference?
Cameral audits are one of the most effective forms of tax control. Thanks to them, the amount of additional charges to the budget increases, and, unlike on-site tax inspections, they take less time, are not so labor-intensive, and can cover almost every taxpayer. But the latter reveal more tax violations.
An on-site tax audit is carried out at the location of the taxpayer if errors, inconsistencies are revealed in the declaration, or if he is suspected of violating the procedure for calculating and paying taxes. Its formal basis is considered the decision of the head of the tax authority, and on-site inspectors check the correctness of the calculation and the timeliness of payment of taxes.
Unlike a desk audit, an on-site audit can last up to 2 months, starting from the date of the decision (if not the entire company is being inspected, but a branch or representative office - up to 30 days). In some cases, the on-site inspection is extended to 3-6 months: if it is checked large taxpayers, those who did not provide the necessary papers on time, if there was a force majeure on the territory, for example, a fire, when additional facts about violations were revealed. Also, upon its completion, in addition to the act, a certificate is drawn up, which indicates the subject of the audit and the timing of the conduct. Despite the common goal, there are many differences between the office and field inspections: the subject of inspections, the grounds for conducting, the need to obtain permission from the management, inspection of the territory during the inspection, drawing up an act (in the case of an on-site inspection, an act is drawn up if no violations are found), terms.
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A cameral audit is one of the most effective forms of tax control. It is less costly financially and allows you to cover a much larger number of taxpayers than the exit one. If necessary, the results of its implementation can be appealed to the tax inspectorate, higher tax authority or court.
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According to Article 88 of the Tax Code of the Russian Federation, a desk audit is a check of the income declaration that the taxpayer completed and submitted. An employee of the department examines the document, checks the accuracy of the facts, the correctness of the calculations. And if everything is in order, then he makes no claims. If he finds mistakes or shortcomings, he asks to correct or explain them. What else you should know about this type of tax audit, we will tell you in this article.
State for the purpose economic security monitors every step of entrepreneurs, regardless of how big a business they own. This control is manifested in the requirement to regularly file income tax returns. The requirement applies to all, without exception: IP, LLC, OJSC. As soon as the "cherished" document gets into the Federal tax office, employees of the department, without leaving the walls of their building, immediately check it. In other words, they conduct a cameral tax audit.
The purpose of the "tax authorities" is to find out whether the taxpayer tried to transfer a smaller amount to the budget: whether he concealed income, whether he indicated it correctly tax rate... The taxpayer, together with the declaration, submits settlement transactions on advance payments, various certificates and statements.
In this case, the inspector can request other documents of the inspected person in order to get a complete picture of financial activities entrepreneur. Documentation is submitted in paper or electronic form. 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 verification
The inspector who conducts a desk audit has the following goals:
- monitor compliance with the applicable tax legislation;
- identify the amount of outstanding or partially paid fines;
- collect these amounts;
- to bring the offender to responsibility (it, depending on the severity of the committed act, can be administrative or criminal);
- determine whether it is worth conducting an on-site inspection;
- check whether the person being inspected can expect to receive tax incentives and deductions.
To achieve the listed goals, he needs to perform the following tasks:
- check if the accounting statements are correctly drawn up;
- calculate the amount of all taxes that should be paid;
- control the timeliness of submission to the tax office of all calculations;
- to reveal inaccurate information;
- check if the numbers in the tax and financial statements are the same;
- to reveal the facts of violation of tax legislation.
Order of conduct
IN Tax Code there is no separate mention of the stages of a desk audit, but four can be conventionally distinguished:
- at the first stage, tax inspectors accept the declaration, accounting statements and other documents;
- on the second, a desk check is carried out;
- on the third - make up an act;
- on the fourth, they analyze the information received and make a decision (complete the audit or call the taxpayer to account for the violations committed).
If errors or inaccuracies were found in the declaration, the inspector is obliged to report this within three days. It takes 5 days to correct them. If these violations led to the fact that the inspected person paid less taxes, within 10 days the inspector must decide what the penalty for the violator will be.
The executive authorities are not unanimous in their opinion as to how important the act of the conducted in-house audit is. Supreme Court RF assures that there is no need for it. Arbitration courts it is believed that its absence violates the rights of taxpayers. And if the violations revealed during the office audit were not documented, then you should not rush to pay the fines.
Differences from on-site 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 (office - 3 months, field trip - 2-6 months);
- permission to conduct (for a cameral room - not needed, for an exit room - permission from the head of the department is required);
- frequency (office - for each submitted document, on-site - no more than 2 times in one calendar year);
- the presence of an act (with a cameral office, this document is drawn up if violations have been identified, with an exit one - 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 that the businessman would have to pay a fine. In addition, he will be charged penalties and surcharges. Those who:
- evades tax payments, the amount of which is 20% of the amount owed;
- refuses to submit declaration and accounting statements for verification;
- commits other administrative violations.
So, a desk audit is a type of inspection by the Federal Tax Service, the purpose of which is to identify violations of tax legislation and call for their elimination. You can learn more about the desk audit by reading the articles on our website or from a consultant. You can contact him through the feedback form.
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