A desk audit is a check carried out in relation to a tax return submitted by a citizen, individual entrepreneur or organization. Its duration does not exceed three months, and its appointment does not require a decision from the head of the inspectorate.

A desk 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 of the tax base, determination of the amount of tax payable, the legality of applying benefits, etc.

The procedure and timing of this type of tax control is regulated by Art. 88 Tax Code of the Russian Federation.

Table No. 1. Briefly about the desk audit

What is being checked	Tax return 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?	requesting documents and obtaining information about the taxpayer; questioning of witnesses; handwriting and other types of examinations; carrying out an inspection; engaging a translator or expert
How the results of the activities carried out are documented	If violations are detected, a report is drawn up. If no violations are identified, then no document is drawn up.
What to do if you 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 desk audit report to the tax authority that issued the specified document. Then, if this objection was not accepted, to a 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.

Date

In accordance with the Tax Code, the period for conducting this type of tax control should not exceed three calendar months from the date of reporting. When submitting a declaration or settlement in person, the period begins to run from the date of its submission, which is confirmed by a stamp affixed to the first sheet of reporting. When sent by mail, the date of submission is considered to be the date indicated on the postage stamp.

In some cases, the inspectorate may assign additional tax control measures lasting one month. As a rule, this happens after the taxpayer submits his objections, and the tax authority needs time to study the newly discovered circumstances.

Important: When carrying out tax control activities, the Federal Tax Service cannot assess additional amounts of taxes due to new information that has become available. As part of additional measures, information and data obtained during the inspection are verified. If, as a result of additional measures, the amount in the decision was increased (due to circumstances discovered during the implementation of these measures), this is grounds for canceling the decision to prosecute.

Within the framework of this type of control, almost the entire range of activities carried out as a result of an on-site inspection is carried out, but with some reservations. Thus, an inspection of premises and territory can only be carried out with the consent of the taxpayer. Also, the information being verified must cover the period for which the declaration is submitted.

Registration of results

If, based on the results of the inspection, violations were identified by the inspectorate, a report is drawn up. The specified document must be drawn up no later than 10 days from the date of completion of the audit and within 5 days from the date of its preparation handed over to the taxpayer.

Desk tax audit report (download)

Note: Violation of the deadlines for processing the results of the audit and notifying the taxpayer is grounds for canceling the decision.

Within a month from the date of receipt of the act, the taxpayer may 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 must make a decision on the results of the audit within 10 days. It can be either about bringing to tax liability, or about refusing to bring to it.

If within 10 days after the taxpayer receives the decision, it has not been appealed, then this decision shall enter into legal force.

Appealing the results of the activities carried out

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 submitted to the Federal Tax Service, which issued the act.

Based on the results of consideration of objections, the inspectorate makes either a decision to prosecute or a decision to refuse to prosecute. At the same time, sometimes the tax authority takes into account some of the taxpayer’s arguments and, in the decision to prosecute, reduces or cancels the additional assessment of taxes, fees and penalties for certain 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 date of receipt of the specified document. After the specified period, the decision comes into force and can be appealed within 3 years.

Table No. 2. Desk and field tax audits: differences

What is being checked	Return or calculation submitted by the taxpayer	Correct calculation and timing of payment of taxes, fees and other payments
What period does it cover?	The period for which the reporting is presented	Three years preceding the year in which the decision to order the inspection was made
Is it necessary to make a decision from the head of the inspectorate on the appointment of this type of tax control?
Date
Extension of deadline	Impossible	Perhaps for 4 or 6 months
Suspension of the term	Impossible	Possibly for up to six months
Venue	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, no report is drawn up	The report is drawn up regardless of whether violations are detected or not.

To summarize the above, we will briefly answer the main questions:

• Desk audit - what is it?

  A desk audit is an audit carried out on the basis of a declaration submitted by the taxpayer to the tax authority.

• What is the maximum inspection period, can it be extended or suspended?

  The maximum period for conducting this type of tax control is 3 months; it cannot be extended, nor can it be suspended.

• How is the inspection result documented and appealed?

  This type of tax control is formalized by an act in case of detection of any violations. If there are no violations, the act is not drawn up. This document can be appealed pre-trial by submitting objections to it.

The article provides explanations from official bodies on the procedure for conducting a desk audit, provides advice and recommendations to taxpayers, allowing them to quickly navigate and make an informed decision based on the results of a desk audit.

Introduction

A desk audit is a form of current control. During the audit process, tax officials determine how tax laws are observed and whether tax benefits and fees are applied correctly.

A desk audit begins immediately after a declaration or calculation (reporting) is submitted to the tax office. To start an audit, no special decision of the head of the tax authority is required (clause 2 of Article 88 of the Tax Code of the Russian Federation; hereinafter referred to as the Tax Code of the Russian Federation). Consequently, tax authorities can conduct a desk audit based on any submitted tax return (calculation). Thus, at the initial stage, tax inspectors check how correctly the declaration (calculation) is filled out, how the indicators of the submitted reporting are interconnected with the indicators:

Tax returns and calculations for the audited tax for previous tax (reporting) periods;

Tax returns and calculations for other taxes;

Accounting statements;

Other documents that the tax authority has at its disposal.

However, not all declarations are subject to the so-called in-depth check with a request for clarification and the request for additional documents. Often in practice, tax authorities limit themselves to checking control ratios based on the declaration (calculation) and other documents available to them (clauses 1, 3 of Article 88 of the Tax Code of the Russian Federation). Control ratios are essentially formulas into which the indicators of the submitted declaration (calculation) must fit in relation to other reporting indicators (checked automatically using a computer program).

Procedure for conducting a desk audit

The procedure for conducting a desk tax audit is regulated by Art. 88 Tax Code of the Russian Federation. It is carried out at the location of the Federal Tax Service on the basis of the declaration submitted by the taxpayer and other documents about his activities available to the tax authorities. Experts from the Federal Tax Service of Russia provided their recommendations on the procedure for conducting a desk audit in letter No. AS-4-2/12705 dated July 16, 2013.

Thus, the taxpayer submits declarations and calculations to the tax office at the place of his registration. A taxpayer can be registered for taxation both at the location of the organization and separate divisions (for individual entrepreneurs - at the place of residence), and at the location of the real estate and vehicles owned by the taxpayer (clause 1 of Article 83 of the Tax Code of the Russian Federation). For example, payers of the property tax of organizations submit declarations at the location of the real estate, even if it is located outside the location of the organization or its separate division that has a separate balance sheet (Article 385, paragraph 1 of Article 386 of the Tax Code of the Russian Federation). In this case, a desk audit will be carried out at the location of the property.

Since a desk audit is carried out at the location of the tax authority to which the taxpayer submitted a declaration or calculation (reporting), tax inspectors do not go to the taxpayer’s territory during a desk audit (clause 1 of Article 88 of the Tax Code of the Russian Federation). However, this does not mean that they do not have the right (if necessary) to inspect the premises and territories of the taxpayer to obtain the evidence they need.

PLEASE NOTE

Since 01.01.2015, the right of tax authorities has been established to inspect the territories, premises of the inspected person, as well as documents and objects as part of a desk audit of a VAT declaration, if this declaration is submitted with the declared amount of tax to be reimbursed (Clause 10 of Article 10 of the Federal Law of June 28 .2013 No. 134-FZ “On amendments to certain legislative acts of the Russian Federation in terms of combating illegal financial transactions”).

Let's consider algorithm for conducting a desk audit.

Stage 1. Acceptance and entry into the automated information system of the tax authorities of the data of all submitted tax returns (calculations). In other words, a desk audit of any declaration (calculation) begins with the reporting data being entered into the automated information system of the tax authorities (AIS “Tax”).

In order for accountants to be able to independently see and correct errors in tax returns, the Federal Tax Service of Russia has published control ratios of tax reporting indicators on its official website. It is with the help of control ratios that inspectors check how correctly and reliably the declarations are filled out by taxpayers and tax agents.

NOTICE

Mathematical and logical formulas for the main tax returns are available to taxpayers on the website of the Federal Tax Service of Russia (www.nalog.ru) in the “Tax reporting” section of the “Control ratios for tax returns” section.

The specified formulas and calculations can be implemented into existing accounting programs (both those developed by taxpayers independently and those created for them by specialized IT companies). Taxpayers, filling out tax returns in the programs they use, will be able to identify errors and correct them before submitting reports to the tax authorities.

Stage 2. Desk control using intra-document and inter-document control relationships based on information available to the tax authority (automatically).

Stage 3. If the control ratios do not satisfy the automatic verification using a computer program, an in-depth desk audit is carried out with a request for additional documents from the taxpayer. We can say that the third stage is a further in-depth audit with tax control measures carried out by the desk audit department.

At this stage (in-depth inspection), the tax official checks:

• comparability of the indicators of the tax declaration (calculation) with the indicators of the tax declaration (calculation) of the previous reporting (tax) period;
• interrelation of the indicators of the audited tax return (calculation) with the indicators of tax declarations (calculations) for other types of taxes and financial statements;
• reliability of tax return (calculation) indicators based on analysis of all information available to the tax authority.

The tax inspector also compares the indicators of declarations (calculations) and financial statements with indicators for similar taxpayers and with industry averages. In addition, he checks the correctness of the reflection of accruals on the submitted tax returns (calculations) in the taxpayer’s “Settlements with the Budget” card (letter of the Federal Tax Service of Russia dated July 16, 2013 No. AS-4-2/12705).

The timing and form of the desk audit are presented in Table. 1.

Unlike an on-site inspection, the law does not provide for either an extension or suspension of the period for conducting a desk inspection (letter of the Ministry of Finance of Russia dated February 18, 2009 No. 03-02-07/1-75, Resolution of the Federal Antimonopoly Service of the Moscow District dated May 23, 2012 in case No. A40- 85281/11-20-359, FAS North-Western District dated 03/04/2010 in case No. A52-4313/2009).

This means that tax officials can perform any actions related to checking reporting (for example, request clarifications or documents) only within this period.

After receiving the declaration, calculation (reporting), tax authorities will check the control ratios. The result of checking the control ratios will be the presence or absence of grounds for an in-depth check.

If no errors or inconsistencies are identified in the submitted declarations (calculations, reports), then, as a rule, tax authorities do not inform taxpayers about this, because no documents are drawn up based on the results of the audit. It’s another matter when errors or distortions are found in declarations and (or) calculations. The inspectorate can compare the indicators of current and previous reporting, as well as figures for various taxes for the reporting period. If the data does not converge, then perhaps the inspectorate will decide to conduct an in-depth inspection.

Also, tax authorities may decide to conduct an in-depth desk audit if the taxpayer applies tax benefits, declares VAT for reimbursement, or when the updated declaration declares a tax reduction (clauses 6, 8 of Article 88 of the Tax Code of the Russian Federation).

During an in-depth inspection, events can develop in different ways:

• situation 1: the taxpayer is informed about identified errors (contradictions in reporting) with a requirement to provide explanations or make corrections to the reporting. Deadline - no later than five working days;
• situation 2: The tax inspectorate carries out certain tax control activities:

Requesting additional documents from the taxpayer;

Conducting counter checks of counterparties;

Requesting documents from third parties;

Appointment of examination;

Inspection of premises and territories;

Other events.

Tax officials can request any documents related to the audit only within the three-month period allotted for conducting a desk audit. Attention is drawn to this both in official clarifications (letter of the Ministry of Finance of Russia dated February 18, 2009 No. 03-02-07/1-75), and in court decisions (Resolutions of the Federal Antimonopoly Service of the Moscow District dated November 26, 2010 No. KA-A40/14322-10 on case No. A40-160453/09-4-1253, 07/05/2010 No. KA-A40/6657-10 in case No. A40-131877/09-111-956). Therefore, failure to provide documents upon a request made three months later cannot be the basis for concluding that penalties will be assessed in connection with non-payment of tax.

Moreover, tax authorities can request additional documents only in a situation where they have identified errors or contradictions in reporting. If this does not happen, the actions of the inspectors can be considered illegal (letter of the Federal Tax Service of Russia dated September 13, 2012 No. AS-4-2/15309@, Resolutions of the Presidium of the Supreme Arbitration Court of the Russian Federation dated November 11, 2008 No. 7307/08, FAS Volga District dated September 10, 2013 on the case No. A65-406/2013).

The head (deputy head) of the tax inspectorate may decide to carry out additional control measures (paragraph 1, clause 6, article 101 of the Tax Code of the Russian Federation). Then, within one more month, tax authorities will be able to legally request documents and information they are interested in, conduct examinations and (or) interrogate witnesses (paragraph 3, paragraph 6, article 101 of the Tax Code of the Russian Federation, letter of the Ministry of Finance of Russia dated February 18, 2009 No. 03-02 -07/1-75).

NOTICE

The decision to appoint additional tax control measures must set out the circumstances that necessitated their implementation, as well as indicate the duration and specific form of the measures (paragraph 2, clause 6, article 101 of the Tax Code of the Russian Federation).

A taxpayer who fails to provide the requested documents or other information faces liability under Art. 126 of the Tax Code of the Russian Federation. The fine will be 200 rubles. for each document not submitted.

Often, the tax inspectorate, instead of submitting documents, decides to call the taxpayer for personal communication (subparagraph 4, paragraph 1, article 31 of the Tax Code of the Russian Federation, paragraph 2 of the letter of the Federal Tax Service of Russia dated July 17, 2013 No. AS-4-2/12837). For this purpose, a special notification, the form of which was approved by Order of the Federal Tax Service of Russia dated May 31, 2007 No. MM-3-06/338@ “On approval of document forms used by tax authorities when exercising their powers in relations regulated by the legislation on taxes and fees”). For failure to appear, an official of an organization (or individual entrepreneur) may be fined 2000-4000 rubles. according to Part 1 of Art. 19.4 of the Code of Administrative Offenses of the Russian Federation.

Typical situations when tax authorities have the right to require additional documents to conduct a desk audit are presented in table. 2.

Table 2. Additional documents that must be submitted to the tax office to conduct a desk audit
Situation subject to desk review	Documents to be submitted to tax authorities	Legal basis
Errors were found in the submitted declaration or it was discovered that the information contained in the declaration contradicts information from other sources	It is necessary to provide explanations or submit an amended (clarified) declaration	Clause 3 of Art. 88 Tax Code of the Russian Federation
It was revealed that the information contained in the declaration does not correspond to the information from the documents available at the tax office	It is necessary to submit documents confirming the accuracy of the information in the declaration	Clause 4 of Art. 88 Tax Code of the Russian Federation, Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated March 15, 2012 No. 14951/11
Loss-making declaration submitted	It is necessary to provide explanations justifying the amount of loss	Clause 3 of Art. 88 Tax Code of the Russian Federation
An updated declaration has been submitted in which the amount of tax payable is less than in the previously submitted declaration for the same period	It is necessary to provide explanations justifying the reduction in the tax amount	Clause 3 of Art. 88 Tax Code of the Russian Federation
For value added tax situations
The required supporting documents are not attached to the VAT return	When confirming the zero VAT rate, the documents specified in Art. 165 Tax Code of the Russian Federation	Clause 7 of Art. 88 Tax Code of the Russian Federation
The VAT return states the amount of tax to be refunded (page 050, section 1 of the declaration is completed)	Documents confirming the legality of VAT deductions (supplier invoices, primary documents for the purchase of goods, works, services)	Clause 8 of Art. 88 Tax Code of the Russian Federation

Registration of desk audit results

If, based on the results of reviewing the inspection materials, the inspectorate establishes the fact of a tax offense, it will draw up desk tax audit report according to the form approved by Order of the Federal Tax Service of Russia dated December 25, 2006 No. SAE-3-06/892@ (as amended on July 23, 2012) “On approval of document forms used when conducting and processing tax audits; grounds and procedure for extending the period for conducting an on-site tax audit; the procedure for interaction between tax authorities in carrying out orders to request documents; requirements for drawing up a tax audit report.”

The desk inspection report is drawn up no later than 10 working days after the end of the inspection. This document must be delivered to the taxpayer within five working days from the date of drawing up the act (clause 5 of Article 100 of the Tax Code of the Russian Federation). After this, the period allotted for filing objections to the inspection report begins to expire. This period is one month from the date of receipt of the tax audit report (clause 6 of Article 100 of the Tax Code of the Russian Federation).

The act is the main document in which the results of the desk audit are presented. It should consist of the following parts:

• introductory part (general provisions);
• descriptive part (established facts);
• final part:

Conclusions of tax authorities;

Proposals to eliminate identified violations;

We believe that the appendices to the desk audit report, drawn up by the tax authority, should also be considered as its component part.

Based on the report of the desk audit, the head (deputy head) of the tax authority makes a decision on bringing to responsibility or refusing to hold accountable based on the results of consideration of the materials of the desk audit (clause 1 of Article 101 of the Tax Code of the Russian Federation).

NOTICE

When considering materials, the head (deputy head) of the inspection must not only establish all the circumstances of the violation, but also identify circumstances that mitigate liability or completely exclude the taxpayer’s guilt (clause 5 of Article 101 of the Tax Code of the Russian Federation). If he does not do this, then the final decision can be challenged in a higher tax authority, and then in court (Resolution of the Federal Antimonopoly Service of the North-Western District dated 02/06/2013 in case No. A21-4566/2012,08/13/2012 in case No. A21-8338/2011, FAS Moscow District dated 10/03/2012 in case No. A40-107621/11-99-463).

Let us add that failure to draw up a desk audit report is one of the grounds for canceling a decision made by the tax authority based on the results of consideration of the desk audit materials. Arbitration courts come to this opinion (Resolutions of the FAS Moscow District dated September 23, 2009 No. KA-A40/8182-09-2, FAS North Caucasus District dated November 12, 2009 No. A53-5911/2009).

Therefore, if an inspector claims that he conducted a desk audit of the declaration submitted by the taxpayer and found violations, he is obliged to draw up an inspection report. If he does not do this, the decision that will be made based on the results of consideration of the inspection materials may be declared invalid (clause 14 of Article 101 of the Tax Code of the Russian Federation).

Should tax inspectors draw up a desk audit report if violations were identified that did not result in an understatement of the amount of tax payable?

According to paragraph 5 of Art. 88 of the Tax Code of the Russian Federation, inspectors must draw up a report in each case when, as a result of an audit, violations of tax legislation are revealed, regardless of whether arrears on the tax being inspected are revealed.

Suppose a taxpayer fails to file a tax return on time, but pays the tax on time. In this case, the inspector will still draw up a desk inspection report. At the same time, in the act he will indicate that the taxpayer has committed an offense, which is provided for in Art. 119 of the Tax Code of the Russian Federation (late submission of a declaration to the tax authority).

Objections to the desk inspection report- one of the most important tools that the law provides to the taxpayer so that he has the opportunity to influence the decision-making based on the results of the audit.

So, after receiving the report, the taxpayer has the right to submit his written objections to the audit report to the tax authority (clause 6 of Article 100 of the Tax Code of the Russian Federation). This can be done in the following cases:

• the taxpayer does not agree with the conclusions and proposals of the tax inspector on the merits;
• the head of the inspection (his deputy) should be pointed out to violations of the taxpayer’s rights during the audit, to errors and inaccuracies in the drawn-up report.

Submission of objections - right, and not the responsibility of the taxpayer. Therefore, there is no need to file objections. But, as a rule, objections to the desk inspection report must be submitted. Especially if an organization or individual entrepreneur (IP) intends to defend its position both before the head of the tax authority (his deputy), who will consider the audit materials, and subsequently in a higher authority or court.

PLEASE NOTE

The importance of objections increases significantly if the organization (IP) has arguments on the merits of the charges brought against them and they are sufficiently convincing. Objections and the possibility of judicial overturning of a decision based on the results of an audit are a powerful argument for tax authorities. Therefore, the decision based on the results of the audit will be made taking into account the objections presented by the taxpayer.

We especially emphasize that objections should not point out formal violations of the procedure for conducting a desk inspection (for example, the inspection period, interrogation procedure, etc.) or the execution of the inspection report. It is advisable to limit yourself to arguments supported by properly executed documents that can convince tax authorities that their conclusions are erroneous.

Objections are submitted in writing (Clause 6, Article 100 of the Tax Code of the Russian Federation). Since the Tax Code of the Russian Federation does not contain requirements for the format and content of objections to the desk audit report, the taxpayer has the right to draw up objections in any form.

When drawing up the introductory part of the objections, you should indicate:

• name of the organization or last name, first name and patronymic (for an individual, individual entrepreneur);
• address of location according to the constituent documents of the organization or address of residence (for an individual, individual entrepreneur);
• TIN and checkpoint;
• date of submission of objections;
• the exact name of the tax authority to which the objections are submitted;
• surname, initials and position of the inspector who conducted the desk inspection;
• on what declaration (calculation) the audit was carried out (tax, period).

In addition, you can mention the start and end dates of the review.

In this case, you must immediately indicate the entire disputed amount, with the collection of which the organization (IP) does not agree, and also provide reasonable arguments.

• formulate your arguments briefly and clearly, with references to articles of the Tax Code of the Russian Federation. Do not forget that you need to refer to the rules as amended, which were in force during the controversial period, and not at the time when the objections were drawn up;
• try to find court decisions that confirm your case. It is desirable that these are decisions in your judicial district or decisions of the Supreme Arbitration Court of the Russian Federation;
• if possible, refer to the explanations of the Ministry of Finance of Russia, the Federal Tax Service of Russia or the regional Office of the Federal Tax Service of Russia. If your inspectorate gave you written explanations regarding a controversial episode, be sure to refer to them;
• You shouldn’t rely on formal proof of your rightness, or get too carried away with the interpretation of legal norms and references to practice. The best argument is the presence of documents confirming your correctness (accounting registers, primary and other documents).

NOTICE

The procedure for submitting objections to the desk inspection report is established in paragraph 6 of Art. 100 Tax Code of the Russian Federation.

In accordance with paragraph 6 of Art. 100 of the Tax Code of the Russian Federation for drawing up and filing objections the taxpayer is given one month from the date of receipt of a copy of the desk inspection report. The deadline for submitting objections expires on the corresponding date of the month following the month of receipt of the desk inspection report (Clause 5, Article 6.1 of the Tax Code of the Russian Federation).

EXAMPLE 1

The organization received a desk inspection report on January 20, 2015. Objections must be submitted no later than 02/20/2015.

If the end of the period falls on a month in which there is no corresponding date, then the last day on which objections can be submitted expires on the last day of this month (paragraph 2, clause 5, article 6.1 of the Tax Code of the Russian Federation).

EXAMPLE 2

The organization received a desk inspection report on January 30, 2015. Objections must be submitted no later than 02/28/2015.

An organization (IP) has the right to submit objections on any day of the established period, including the last.

Nuances of a desk audit for VAT

A desk audit of value added tax is, in the opinion of many practitioners, the most complex and unpredictable. Thus, the reason for its implementation may not be errors and inconsistencies in reporting, but a declaration submitted to the Federal Tax Service with the declared amount of tax to be reimbursed from the budget. In this case, the size of the declared amount does not matter.

Let us remind you that the difference between the amount of tax deductions and the amount of VAT calculated on taxable transactions at the end of the tax period is subject to compensation.

A desk audit of value added tax is always accompanied by a request from the taxpayer for additional documents confirming the legality of applying deductions. In this case, the invoice serves as the basis for the buyer to accept the goods (works, services, property rights) presented by the seller for deduction of VAT amounts (Article 169 of the Tax Code of the Russian Federation).

From 01/01/2015 The list of cases when, during a desk audit, tax officials have the right to request additional documents is expanding. Thus, during a desk audit of a VAT return, invoices, primary and other documents related to transactions, information about which is contained, may be requested. in the submitted declaration and do not correspond to the information about the same operations specified (clause 8.1 of Article 88 of the Tax Code of the Russian Federation):

• in VAT returns submitted by other persons;
• in the journals of invoices submitted by intermediaries - VAT evaders.

EXAMPLE 3

Based on the results of a desk audit, the inspectorate will refuse a VAT refund to the payer if he has unreasonably claimed VAT deductions on invoices that relate to earlier periods.

Typically, in such a situation, the organization confirms the actual period of receipt of invoices in the incoming correspondence journal, purchase ledger and invoice receipt journal. However, this is not enough.

The inspectors will point out that the VAT amounts presented to the payer when purchasing goods (work, services) are subject to deduction in the tax period in which he had the right to do so, that is, this moment cannot be arbitrarily transferred to another period. This position is supported by judicial practice (Resolution of the Federal Antimonopoly Service of the West Siberian District dated September 19, 2013 in case No. A81-3853/2012).

If a dispute arises on such an issue, the taxpayer should pay attention to the period in which the goods (work, services) were accepted for accounting, since, as a general rule, it is the date of the invoice that determines the date of its acceptance and delivery to the counterparty under the contract.

NOTICE

Logs of incoming correspondence and logs of registration of invoices are one-sided documents of the taxpayer himself, and therefore are not sufficient evidence of late receipt of invoices.

It is important for taxpayers to consider the following points:

• the fact that invoices were received significantly later than the dates indicated on them (due to their production with violations and return to counterparties for revision, poor postal service and territorial remoteness of counterparties) must be documented;
• The most common way to document that invoices were received later than their stated dates is to use postmarked envelopes.

In such cases, tax authorities may show interest in the weight of postal correspondence. If the inspectors objectively prove the impossibility of receiving invoices in any envelope (for example, 100 pieces of invoices according to the inventory of the contents in an envelope weighing 20 g), then the declared amount of VAT deductions may be denied. In such cases, judicial practice is on the side of the inspectors (Resolution of the Federal Antimonopoly Service of the Moscow District dated December 6, 2012 in case No. A41-31731/11, the Tenth Arbitration Court of Appeal dated August 29, 2012 in case No. A41-31731/11).

Please note that in invoices drawn up from the date of entry into force of the Decree of the Government of the Russian Federation of December 26, 2011 No. 1137 (as amended on November 29, 2014) “On the forms and rules for filling out (maintaining) documents used in calculations of value added tax cost" (hereinafter referred to as Resolution No. 117), corrections are made by the seller by drawing up new copies.

In this case, it is not allowed to change the date of the invoice specified before corrections were made to it (clause 7 of Appendix No. 1 to Resolution No. 1137).

According to the Russian Ministry of Finance, expressed in letter No. 03-07-10/7374 dated March 12, 2013, a taxpayer can apply a VAT deduction for three years when filing an updated return for this tax for the period in which the right to apply it arose.

EXAMPLE 4

One of the grounds for additional VAT assessment may be the inspector’s argument about the interdependence of the parties to the transaction and, in connection with this, establishing a non-market price for goods (works, services). In this regard, a common reason for refusal to receive a refund (use of deductions) for VAT is the conclusion of the inspectors that the payer has received an unjustified tax benefit.

In this situation, it is important for the taxpayer to know: a tax benefit cannot be recognized as justified only if it was received by the taxpayer outside of connection with his actual business or other economic activity. The Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated 04/06/2010 No. 17036/09 states that in each specific case it is necessary to prove how the interdependence resulted in an unjustified tax benefit and how exactly it was formed.

Also, during a desk audit on VAT, tax officials often set question of the integrity of counterparties. In this regard, we draw attention to the fact that the activities of organizations cannot be made dependent on the presence or absence of a sufficient amount of property and (or) employees.

But if during the inspection the Federal Tax Service Inspectorate finds that the fulfillment of contractual obligations is not substantive, then in such cases it is possible to re-qualify them and additionally charge tax.

For example, the basis for recharacterization of a controversial agency agreement may be the conclusion of the tax authority that, in fact, the activity of purchasing and selling goods was carried out by the organization not in the interests of the principal, but in its own interests. Therefore, the purpose of drawing up agency agreements can be interpreted as the organization receiving an unjustified tax benefit, since VAT was calculated on the agency fee, and not on the sale of goods.

Resume

The process and result of a desk tax audit are influenced by many factors:

• the quality and sufficiency of documents confirming the tax benefits declared by the organization (individual entrepreneur);
• competence of inspectors;
• technical capabilities of telecommunication channels;
• difficulties in interpreting tax and civil legislation.

In this regard, organizations and entrepreneurs should not underestimate the importance of a desk audit. On the contrary, you need to thoroughly weigh the possible risks during its implementation, and, if necessary, present well-founded and reasoned objections on the merits of the requirements presented by the tax authorities in order to obtain the most painless result based on the results of the desk audit.

E. N. Selyanina, auditor, Ph.D. econ. sciences

Tax audits are one of the most effective tools for monitoring the tax payment process and the taxpayer’s fulfillment of other obligations assigned to him by law.

What is a desk tax audit?

A tax audit is a set of special techniques that are used by the tax authority to establish the accuracy and legality of accounting for taxable items, the procedure for paying taxes, fees in reports, documents, balance sheets, etc. During such an audit, the financial and economic transactions of individuals or organizations that are associated with the calculation or payment of taxes are examined. 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 volume, the extent of data coverage, and inclusion in the plan. Also, depending on the location of the inspection and its depth, it can be on-site or desk-based. 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 the calculation and payment of tax. If necessary, additional information may be required.

Goals and objectives

The main purpose of a desk tax audit is to monitor compliance with legislation on taxes and fees on the part of tax agents, taxpayers, and fee payers. But it cannot take place if a special declaration is submitted in accordance with Federal Law 140-FZ “On the voluntary declaration by individuals of assets and accounts (deposits) in banks and on amendments to certain legislative acts of the Russian Federation.” A desk audit is carried out to identify and prevent tax offenses, collect amounts of unpaid and partially paid taxes to bring perpetrators to justice for committing tax crimes or prepare materials to ensure the rational selection of taxpayers for on-site tax audits.

When is it held?

A desk audit can be carried out both in relation to an organization and in relation to an individual. This is one of the forms of current tax control, which allows you to quickly identify and respond to violations. It is initiated by authorized tax officials without special permission or visiting the taxpayer, but strictly within the scope of their official duties. The basis for a desk audit is the submission of a tax return to the Federal Tax Service. If the taxpayer submits additional documents attached to the declaration, then the period is calculated from the date of their submission.

Procedure for conducting a desk tax audit

The procedure for conducting a desk tax audit is clearly established by law. At the first stage, tax service employees enter tax returns or calculations provided by the taxpayer in paper format or electronically into the automated information system “Tax”. If necessary, error logs are generated and control ratios are verified against the provided reports. The correctness of the details established by regulatory legal acts, the timeliness of filing documents, the presence of corrections, and the completion of reports in a foreign language are also checked.

At the next stage there may be two scenarios:

1. No grounds for an in-depth desk audit were found;
2. There are reasons for an in-depth review:
   • presence of errors, contradictions, inconsistencies in the declaration or other tax document;
   • benefits are claimed, the amount of VAT to be reimbursed;
   • 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, requesting additional documents and information from the taxpayer or third parties, ordering an examination, questioning witnesses, seizing papers, inspecting premises, etc. (or the requirement to provide explanations and (or) submit an updated declaration no later than 5 working days). In the process of conducting a desk audit, information resources of different levels are used: Unified State Register of Legal Entities, Unified State Register of Legal Entities, directory of credit institutions, Unified State Register of Individual Entrepreneurs, Social Insurance Fund, information from the Bank of Russia, monitoring of banks, Pension Fund of Russia, etc.

Then the results are presented. If no violations of tax legislation are found, then a desk tax audit report is not drawn up and a decision based on its results is not made. Otherwise, it will be issued within 10 working days after it is completed. No later than 5 working days from the date of drawing up this document, the taxpayer must be given a desk audit report. If he does not agree with its provisions, then within 15 working days he must file his objections.

In any case, the next stage will involve reviewing the materials. This process cannot exceed 25 days from the date of receipt of the act (if necessary, an extension of the period is issued - up to 1 month). Then a notice is sent about the consideration of the materials of the desk audit. During the inspection process, the head of the inspection reads out the materials, checks the attendance of the invited persons, verifies their credentials, explains to those present their rights and responsibilities, and then conducts an investigation of the materials. If the taxpayer or person whose participation is required does not appear, a decision will be made to postpone this procedure. When the materials contain insufficient information 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, launch a re-review procedure. Only then will the final decision on the desk audit be made. If there is enough information, the commission may still order a re-examination or immediately make a final decision - to prosecute or refuse to prosecute. No later than 5 days after the results are issued, the taxpayer must be given a decision based on the results of the desk audit. He agrees with its provisions, otherwise he has the right to appeal the decision. As a result, the request will be granted 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 via appeal or in court.

Deadline for conducting a desk tax audit

The period for conducting a desk tax audit cannot exceed 3 months from the date following the day the tax documentation is provided (unless other deadlines are provided for in a specific situation by law). If there are no errors, the period may be shorter. You can monitor the process on the Federal Tax Service website in your “Personal Account”.

Advice: the tax code does not provide for the possibility of officially extending the period of a desk audit, and at the end of this period it is automatically considered completed, although the allocated time is not always enough to carry out a full range of control activities, especially if they relate to checking VAT for refund. But according to the position of the Presidium of the Supreme Arbitration Court, the end of its term is not an obstacle to establishing facts of non-payment of taxes and taking enforcement measures.

Consequences of a desk audit

If no violations were identified during the desk inspection, the inspector signs a declaration and puts a date, which means the end of the inspection. A report is drawn up only if problems are detected (within 10 days). No later than 5 days after its creation, the document is transferred to the taxpayer. You can refute the results before the expiration of a month from the date of delivery. Objections must be examined within 10 days and a decision must be made - agree with the arguments provided or approve penalties: fine, prosecution, refusal of the last measure.

How to challenge the results of a desk audit?

If the taxpayer does not agree with the results of the desk audit, he can appeal them to a higher tax authority or court. The plaintiff needs to well substantiate his position, and if there is a fact that the inspection period is being delayed, he must prove the violation of his rights, the infliction of losses, the cause-and-effect relationship between the illegal action and the 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 office itself, which carried out the audit, and only then apply higher. It is allowed to file objections in the form of a protocol, an act of disagreement regarding the report of a desk tax audit (there is no special form). If there is no positive result, and the plaintiff is confident that he is right, then it is worth proceeding further. The decision can be appealed in court only after filing an appropriate appeal with a higher tax authority within a month. But while the legal proceedings are ongoing, the already approved decision of the inspectorate will still have to be implemented, with the exception of providing a bank guarantee (Article 138 of the Tax Code).

Desk and field inspection - what is the difference?

Desk audits are one of the most effective forms of tax control. Thanks to them, the amount of additional assessments to the budget increases, and, unlike on-site tax audits, they take less time, are not as labor-intensive, and can cover almost every taxpayer. But the latter reveal a greater number of tax violations.

An on-site tax audit is carried out at the taxpayer’s location if errors, inconsistencies are identified in the declaration, or if the taxpayer is suspected of violating the procedure for calculating and paying taxes. Its formal basis is considered to be the decision of the head of the tax authority, and on-site inspectors check the correctness of calculation and timely payment of taxes.

Unlike a desk inspection, an on-site inspection can last up to 2 months, starting from the date of the decision (if not the entire company is 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 large taxpayers are being inspected, those who did not provide the necessary papers on time, if force majeure occurred on the territory, for example, a fire, if additional facts about violations are identified. Also, upon completion, in addition to the report, a certificate is drawn up, which indicates the subject of the inspection and the timing of the inspection. Despite the common goal, there are many differences between desk and on-site inspections: the subject of the inspections, the grounds for conducting them, the need to obtain permission from management, inspect the territory during the inspection, draw up a report (in the case of an on-site inspection, a report is drawn up if no violations are found), deadlines.

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A desk audit is one of the most effective forms of tax control. It is less expensive financially and allows you to reach a much larger number of taxpayers than an on-site approach. If necessary, the results of its conduct can be appealed to the tax inspectorate, a higher tax authority or court.

Russian accountant, N 3, 2016
Category: Special topic
Olga Semenova,
magazine expert

Article 88 of the Tax Code of the Russian Federation establishes the procedure for conducting a desk tax audit. Let's consider all the stages and timing of its implementation.

Basis and timing of the desk audit

The basis for starting a desk audit is the submission of a declaration.

In accordance with this, a desk audit is carried out at the location of the tax authority on the basis of tax returns (calculations) and documents submitted by the taxpayer, as well as other documents on the activities of the taxpayer available to the tax authority.

In other words, a desk tax audit is carried out by the tax office to which the declaration (calculation) was submitted. In accordance with paragraph 3 of Article 80 of the Tax Code, a tax return (calculation) is submitted to the tax authority at the place of registration of the taxpayer (fee payer, tax agent) in the established form on paper or in established formats in electronic form along with documents that must be attached to the tax return (calculation). At the same time, taxpayers have the right to submit documents that must be attached to the tax return (calculation) in electronic form. In accordance with Article 83 of the Tax Code of the Russian Federation, organizations that include separate divisions located on the territory of the Russian Federation are subject to registration with the tax authorities at the location of each of their separate divisions. In addition, if the organization includes real estate and vehicles that are subject to taxation, tax returns (calculations) must be submitted at their place of registration. Thus, a desk audit can be carried out simultaneously by several tax inspectorates.

A desk tax audit is carried out within three months from the date the taxpayer submits a tax return (calculation) (clause 2 of Article 88 of the Tax Code of the Russian Federation). At the same time, a special decision of the tax authority is not required to conduct a desk audit. It is carried out by an authorized official in accordance with official duties. Accordingly, tax authorities are not required to notify the taxpayer about the start of a desk audit.

If the tax return (calculation) is not submitted by the taxpayer to the tax authority within the prescribed period, the tax authorities have the right to conduct a desk tax audit on the basis of the documents (information) they have about the taxpayer, as well as data about other similar taxpayers within three months from the date of expiration of the deadline for submitting such a tax return (calculation), established by the legislation on taxes and fees. But if the taxpayer provided documents before the end of the desk audit, the audit is terminated and a new one begins based on the new documents submitted. Moreover, the documents (information) received by the tax authority as part of the terminated desk tax audit can be used when carrying out tax control measures against the taxpayer.

A special document submitted in accordance with Federal Law of June 8, 2015 N 140-FZ “On the voluntary declaration by individuals of assets and accounts (deposits) in banks and on amendments to certain legislative acts of the Russian Federation” cannot be the basis for conducting a desk tax audit. declaration and (or) documents and (or) information attached to it, as well as information contained in the specified special declaration and (or) documents (clause 1 of Article 88 of the Tax Code of the Russian Federation).

So, a desk tax audit can be carried out in relation to declarations and calculations for the following taxes:

Income tax;

Property tax;

Transport tax and others.

So, declarations (calculations) provided by the taxpayer are subject to desk tax audit. Accordingly, a desk audit is carried out only in relation to the tax for which the report is provided. The period under review is also limited to the period for which the declaration (calculation) was provided. So, if an organization submitted a property tax return to the tax office for the first quarter of 2016, then only this tax and this period should be checked. Thus, additional tax can be assessed as a result of a desk audit only on the basis of the audited reporting, in our case - for property tax for the first quarter of 2016.

In addition, the submitted updated tax returns (calculations) are subject to desk tax audit. At the same time, if the desk tax audit has not yet been terminated in relation to the primary declarations (calculations), it ends and a new one begins, based on the corrective data.

The provisions of the Tax Code of the Russian Federation may provide for the payment of a fee rather than a tax. According to Article 80 of the Tax Code of the Russian Federation, the calculation of the fee is a written statement or statement of the payer of the fee, drawn up in electronic form and transmitted via telecommunication channels using an enhanced qualified electronic signature or through the taxpayer’s personal account, about the objects of taxation, the taxable base, the benefits used , the calculated amount of the fee and (or) other data serving as the basis for the calculation and payment of the fee. Thus, the desk audit provided for in Article 88 of the Tax Code of the Russian Federation also applies to payers of fees, tax agents, and other persons who are responsible for submitting a tax return (calculation).

Taxpayers, as is known, can act as tax agents. In this regard, the question arises whether tax agents are subject to desk audits. We are talking in particular about personal income tax, which an organization calculates, withholds and transfers to the budget for an individual. According to Article 80 of the Tax Code of the Russian Federation, the calculation of the amounts of personal income tax calculated and withheld by a tax agent is a document containing generalized information by the tax agent on all individuals who received income from the tax agent (a separate division of the tax agent), on the amounts of income accrued and paid to them, tax deductions provided, amounts of tax calculated and withheld, as well as other data serving as the basis for calculating tax. Thus, a desk tax audit of declarations (calculations) submitted by tax agents is carried out in accordance with the general procedure.

In addition to personal income tax, an organization can act as tax agents for VAT and income tax, declarations for which are also subject to desk audit.

Initial desk check

In any case, a desk audit of the declaration (calculation) begins with checking the control ratios. The submitted data is loaded into an automated information system, where the first processing takes place. At this stage, a reconciliation takes place, for example, of the presented data with the data of the previous period. Data for one tax may be reconciled with the data presented for other declarations (calculations).

A single (simplified) declaration is also subject to a desk tax audit, which is submitted if there is no cash flow, as well as the absence of an object of taxation.

The tax authorities first analyze whether declarations (calculations) have been submitted and whether this has been done on time. Let us remind you that in accordance with the requirements of paragraph 1, paragraph 3, Article 76 of the Tax Code of the Russian Federation, if the taxpayer does not submit a declaration (calculation) within 10 days after the due date, the tax authorities have the right to decide to suspend the operations of the taxpayer-organization on his bank accounts and transfers of his electronic funds.

Secondly, the tax authorities check the compliance of all indicators and identify errors and contradictions. It is at this stage that it is determined whether the desk audit will be carried out in more depth or whether it will be terminated. Let's consider what actions both tax authorities and taxpayers should take based on the results of a desk audit.

1. A desk tax audit is carried out at the location of the tax authority on the basis of tax returns (calculations) and documents submitted by the taxpayer, as well as other documents on the activities of the taxpayer available to the tax authority. A special declaration submitted in accordance with the Federal Law “On the voluntary declaration by individuals of assets and accounts (deposits) in banks and on amendments to certain legislative acts of the Russian Federation”, and (or) documents and (or) information attached to it, and also, the information contained in the specified special declaration and (or) documents cannot form the basis for conducting a desk tax audit.

A desk tax audit of the calculation of the financial result of an investment partnership is carried out by the tax authority at the place of registration of the participant in the investment partnership agreement - the managing partner responsible for maintaining tax records (hereinafter in this article - the managing partner responsible for maintaining tax records).

1.1. When submitting a tax return (calculation) for a tax (reporting) period for which tax monitoring is carried out, a desk tax audit is not carried out, except for the following cases:

1) submission of a tax return (calculation) later than July 1 of the year following the period for which tax monitoring is carried out;

2) submission of a tax return for value added tax, which states the right to a tax refund, or a tax return for excise taxes, which states the amount of excise duty to be reimbursed;

3) submission of an updated tax return (calculation), in which the amount of tax payable to the budget system of the Russian Federation is reduced, or the amount of the resulting loss is increased compared to the previously submitted tax return (calculation);

4) early termination of tax monitoring.

ConsultantPlus: note.

Clause 2 art. 88 (as amended by Federal Law No. 302-FZ dated August 3, 2018) applies to desk tax audits conducted on the basis of VAT tax returns submitted to the tax authorities after September 3, 2018.

2. A desk tax audit is carried out by authorized officials of the tax authority in accordance with their official duties without any special decision of the head of the tax authority within three months from the date of submission by the taxpayer of the tax return (calculation) (within six months from the date of submission by the foreign organization, registered with the tax authority in accordance with paragraph 4.6 of Article 83 of this Code, a tax return for value added tax), unless otherwise provided by this paragraph.

(see text in the previous edition)

If the tax return (calculation) is not submitted by the taxpayer - the controlling person of the organization, recognized as such in accordance with Chapter 3.4 of this Code, or by a foreign organization subject to registration with the tax authority in accordance with paragraph 4.6 of Article 83 of this Code, to the tax authority within the prescribed period, authorized officials of the tax authority have the right to conduct a desk tax audit on the basis of the documents (information) they have about the taxpayer, as well as data about other similar taxpayers within three months (within six months for a foreign organization subject to registration registration with the tax authority in accordance with paragraph 4.6 of Article 83 of this Code) from the date of expiration of the deadline for submitting such a tax return (calculation), established by the legislation on taxes and fees.

(see text in the previous edition)

If, before the end of the desk tax audit of the documents (information) available to the tax authority, the taxpayer submits a tax return, the desk tax audit is terminated and a new desk tax audit begins based on the submitted tax return. Termination of a desk tax audit means termination of all actions of the tax authority in relation to the documents (information) available to the tax authority. In this case, the documents (information) received by the tax authority as part of a terminated desk tax audit may be used when carrying out tax control measures in relation to the taxpayer.

A desk tax audit based on a tax return for value added tax, documents submitted to the tax authority, as well as other documents on the activities of the taxpayer available to the tax authority is carried out within two months from the date of submission of such a tax return (within six months from the day of submission by a foreign organization registered with the tax authority in accordance with paragraph 4.6 of Article 83 of this Code, a tax return for value added tax).

If, before the end of the desk tax audit of the value added tax tax return, the tax authority has identified signs indicating a possible violation of the legislation on taxes and fees, the head (deputy head) of the tax authority has the right to decide to extend the period for conducting the desk tax audit. The period for a desk tax audit may be extended to three months from the date of submission of the tax return for value added tax (with the exception of a desk tax audit of a tax return for value added tax submitted by a foreign organization registered with the tax authority in accordance with paragraph 4.6 of Article 83 of this Code).

(see text in the previous edition)

3. If a desk tax audit reveals errors in the tax return (calculation) and (or) contradictions between the information contained in the submitted documents, or reveals inconsistencies between the information provided by the taxpayer and the information contained in the documents available to the tax authority and received by it in during tax control, the taxpayer is informed about this with the requirement to provide the necessary explanations within five days or make appropriate corrections within the prescribed period.

When conducting a desk tax audit on the basis of an updated tax return (calculation), in which the amount of tax payable to the budget system of the Russian Federation is reduced in comparison with a previously submitted tax return (calculation), the tax authority has the right to require the taxpayer to submit within five days necessary explanations justifying changes in the relevant indicators of the tax return (calculation).

(see text in the previous edition)

When conducting a desk tax audit of a tax return (calculation) in which the amount of loss received in the corresponding reporting (tax) period is stated, the tax authority has the right to require the taxpayer to provide, within five days, the necessary explanations justifying the amount of the loss received.

Taxpayers who are obligated by this Code to submit a tax return for value added tax in electronic form, when conducting a desk tax audit of such a tax return, provide the explanations provided for in this paragraph in electronic form via telecommunication channels through an electronic document management operator in the format established federal executive body authorized for control and supervision in the field of taxes and fees. If the specified explanations are submitted on paper, such explanations are not considered submitted.

3.1. If a foreign organization subject to registration with the tax authority in accordance with paragraph 4.6 of Article 83 of this Code fails to submit a tax return for value added tax within the established period, the tax authority within 30 calendar days from the date of expiration of the established period for its submission sends a notification to such organization the need to submit such a tax return. The form and format of this notification are approved by the federal executive body authorized for control and supervision in the field of taxes and fees.

4. The taxpayer submits to the tax authority explanations regarding identified errors in the tax return (calculation), contradictions between the information contained in the submitted documents, changes in the relevant indicators in the submitted updated tax return (calculation), in which the amount of tax payable to the budget is reduced system of the Russian Federation, as well as the amount of the resulting loss, has the right to additionally submit to the tax authority extracts from tax and (or) accounting registers and (or) other documents confirming the accuracy of the data entered in the tax return (calculation).

(see text in the previous edition)

5. The person conducting a desk tax audit is obliged to consider the explanations and documents submitted by the taxpayer. If, after considering the submitted explanations and documents, or in the absence of explanations from the taxpayer, the tax authority establishes the fact of a tax offense or other violation of the legislation on taxes and fees, officials of the tax authority are obliged to draw up an inspection report in the manner prescribed by Article 100 of this Code.

6. When conducting a desk tax audit, the tax authority has the right to demand that a taxpayer-organization or a taxpayer-individual entrepreneur provide, within five days, the necessary explanations about the transactions (property) for which tax benefits are applied, and (or) request, in the prescribed manner, from these taxpayers documents confirming their right to such tax benefits.

(see text in the previous edition)

7. When conducting a desk tax audit, the tax authority does not have the right to request additional information and documents from the taxpayer, unless otherwise provided by this article or if the submission of such documents along with the tax return (calculation) is not provided for by this Code.

8. When submitting a tax return for value added tax, in which the right to a tax refund is declared, a desk tax audit is carried out taking into account the specifics provided for in this paragraph, on the basis of tax returns and documents submitted by the taxpayer in accordance with this Code.

The tax authority has the right to request from the taxpayer documents confirming, in accordance with Article 172 of this Code, the legality of applying tax deductions.

8.1. If inconsistencies are identified between information about transactions contained in the tax return for value added tax, or when information about transactions contained in the tax return for value added tax submitted by the taxpayer is identified, information about these transactions contained in the tax return for tax value added submitted to the tax authority by another taxpayer (another person who, in accordance with Chapter 21 of this Code, is charged with the obligation to submit a tax return for value added tax), or in the journal of received and issued invoices submitted to the tax body by a person who, in accordance with Chapter 21 of this Code, is entrusted with the corresponding responsibility, if such contradictions and inconsistencies indicate an underestimation of the amount of value added tax payable to the budget system of the Russian Federation, or an overestimation of the amount of value added tax, declared for reimbursement, the tax authority also has the right to request from the taxpayer invoices, primary and other documents related to these transactions.

(see text in the previous edition)

8.2. When conducting a desk tax audit of a tax return (calculation) for corporate income tax, personal income tax of a participant in an investment partnership agreement, the tax authority has the right to request from him information about the period of his participation in such an agreement, about his share of profits (expenses, losses) ) investment partnership, as well as use any information about the activities of the investment partnership available to the tax authority.

8.3. When conducting a desk tax audit on the basis of an updated tax return (calculation) submitted after two years from the date established for filing a tax return (calculation) for the relevant tax for the corresponding reporting (tax) period, in which the amount of tax payable in budget system of the Russian Federation, or the amount of the received loss has been increased compared to the previously submitted tax return (calculation), the tax authority has the right to request from the taxpayer primary and other documents confirming changes in information in the relevant indicators of the tax return (calculation), and analytical tax accounting registers, on the basis of which the indicated indicators were formed before and after their changes.

(see text in the previous edition)

8.4. When conducting a desk tax audit of an excise tax return in which the tax deductions provided for in Article 200 of this Code are claimed in connection with the return by the buyer to the taxpayer of previously sold excisable goods (except for alcohol and (or) excisable alcohol-containing products), the excise tax return submitted in connection with the return by the taxpayer - manufacturer of alcohol and (or) excisable alcohol-containing products of ethyl alcohol to the supplier - manufacturer of ethyl alcohol, an excise tax return reflecting tax deductions of excise tax amounts paid by the taxpayer when importing excisable goods into the territory of the Russian Federation, subsequently used as raw materials for the production of excisable goods, the tax authority has the right to request from the taxpayer primary and other documents confirming the return of excisable goods and the legality of applying the specified tax deductions, with the exception of documents previously submitted to the tax authorities on other grounds.

8.5. When conducting a desk tax audit of a tax return for value added tax, the tax authority has the right to request from a foreign organization registered in accordance with paragraph 4.6 of Article 83 of this Code documents (information) confirming that the place of provision of services specified in this Code is The tax authority has the right to request from the taxpayer documents confirming the legality of the application of the specified tax deductions in the event of a discrepancy between the information on such tax deductions reflected in the tax return and the information available to the tax authority. paragraph 1 of this article, request from the taxpayer other documents that are the basis for the calculation and payment of such taxes.

9.1. If, before the end of the desk tax audit, the taxpayer submits an updated tax return (calculation) in the manner prescribed by Article 81 of this Code, the desk tax audit of the previously submitted declaration (calculation) is terminated and a new desk tax audit begins on the basis of the updated tax return (calculation). . Termination of a desk tax audit means the termination of all actions of the tax authority in relation to a previously filed tax return (calculation). In this case, the documents (information) received by the tax authority as part of a terminated desk tax audit may be used when carrying out tax control measures in relation to the taxpayer.

When conducting a desk tax audit for a consolidated group of taxpayers, the tax authority has the right to request from the responsible participant in this group copies of documents that must be submitted with the tax return for corporate income tax for the consolidated group of taxpayers in accordance with Chapter 25 of this Code, including those related to activities other members of the audited group.

The necessary explanations and documents for the consolidated group of taxpayers are submitted to the tax authority by the responsible participant in this group.

12. When conducting a desk tax audit of a tax return (calculation) submitted by a taxpayer - a participant in a regional investment project, for taxes in the calculation of which tax benefits provided for participants in regional investment projects by this Code and (or) the laws of the constituent entities of the Russian Federation were used, the tax the body has the right to request from such a taxpayer information and documents confirming the compliance of the indicators for the implementation of a regional investment project with the requirements for regional investment projects and (or) their participants established by this Code and (or) the laws of the relevant constituent entities of the Russian Federation.

13. A desk tax audit of the calculation of insurance premiums, which declares the costs of paying insurance coverage for compulsory social insurance in case of temporary disability and in connection with maternity, is carried out taking into account the provisions established by Chapter 34 of this Code.