State tax inspector of the department of desk audits duties. Desk inspection department: definition, functions, requirements

The Federal Tax Service performs several different functions simultaneously. Therefore it consists of various departments.

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One of the most important is the unit conducting desk audits. This procedure includes an extensive list of various actions.

Tax and accounting reports are analyzed. The desk audit department has the right to demand the seizure of documents and carry out their inventory.

Each employee of this department has his own specific list of responsibilities. Employee rights also differ greatly.

Basic moments

If desk audits are assigned to a specific enterprise, they should familiarize themselves with the following important points in advance:

  • what it is?
  • objects of inspections;
  • legal grounds.

This way it is possible to avoid complications when carrying out inspections of the type in question. The Federal Tax Service has an extensive list of rights.

Up to blocking transactions on bank accounts of specific enterprises. Such actions are carried out in the event of detection of various serious violations in the maintenance of accounting records and the formation of the tax base.

What it is

The Department of Desk Inspections of Legal Entities and Individual Entrepreneurs checks compliance with current tax legislation.

Detection of errors leads to the formation of the corresponding one. It indicates all detected errors and inconsistencies in the compiled documentation.

The enterprise will be obliged to eliminate all of them within the period specified in the legislation. If objections arise, an appropriate document must be generated.

It is sent in writing, by registered mail to the territorial offices of the Federal Tax Service. Drawing up such an objection has its own nuances - all of them should be taken into account.

All issues affecting the desk audit are discussed in as much detail as possible in.

The right to conduct it arises only after submission to the tax service:

  • declarations;
  • report.

There are special deadlines for submitting these documents. It is important not to violate them. Otherwise, the Federal Tax Service will have the right to order an inspection at any time.

The duration is 3 months. Clause 9.1 of Article No. 88 of the Tax Code of the Russian Federation lists the reasons why this period of time may be increased.

The Federal Tax Service may require additional documents (in addition to the standard set) in special cases:

  • a certain amount is declared;
  • the declaration was submitted to the tax office by the participant;
  • the enterprise has declared rights to any benefits;
  • The company's profit-making is related to natural resources.

The department of the Federal Tax Service engaged in desk audits has the right to the following actions:

An act with the results of the inspection is drawn up within 10 days from the completion of this procedure.

No later than 5 days from the date of drawing up the act must be handed over to the taxpayer. All objections must be submitted within 1 month.

The head of the department conducting desk audits must familiarize himself with the report of the audit performed.

Based on the results of this action, appropriate decisions must be made. It is possible to assign additional tax control measures.

The Federal Tax Service is obliged to always warn the management of the enterprise about the inspection in advance. This rule is strictly mandatory.

Objects of inspections

The selection of an object for a desk inspection is carried out in accordance with a special regulatory document -

This NAP lists in as much detail as possible all the criteria on the basis of which specific taxpayers are selected.

The fundamental criteria are the following:

  • the tax burden on a specific payer is slightly lower than the average in this segment for other enterprises;
  • the financial statements indicate the loss of the last several tax periods in a row;
  • There are a large number of deductions in the reporting.

The procedure for calculating the tax burden is carried out in accordance with Appendix No. 3 to Order No. MM-3-06/333.

In a simplified form, the burden is calculated as the ratio of the amount of all taxes paid to the revenue (average annual turnover) of a particular organization.

Tax data submitted to the Federal Tax Service and income readings from Rosstat are taken into account. Differing from average indicators. Deductions also usually cause serious suspicion among the tax authorities.

For example, if the value for the last year exceeds 89% of the tax amount.

The objects of inspection can be:

The enterprise must engage in any commercial activity on the territory of the Russian Federation. Charitable and other non-profit organizations are usually not inspected by the Federal Tax Service.

But in some, individual cases, desk audits are allowed. There must be some serious reasons for this.

Legal grounds

Conducting desk audits is subject to many regulatory and legal documents. One of the most important is the Tax Code of the Russian Federation, its following sections:

Article No. 88 of the Tax Code of the Russian Federation The most important points related to the desk audit are reflected
Article No. 93 of the Tax Code of the Russian Federation Allows for the requirement of certain documents and the possibility of their withdrawal
Article No. 93.1 of the Tax Code of the Russian Federation The procedure for requesting various documents and information from counterparties (related to conducting a desk audit)
Article No. 90 of the Tax Code of the Russian Federation Based on this article, the department of desk audits of the Federal Tax Service has the right to interrogate witnesses
Article No. 95 of the Tax Code of the Russian Federation External examination
involvement of a private, independent expert (translator or other)
, Regulates the procedure for examining documents and other items related to taxation
Establishes a deadline for the formation of an act with the results of the inspection and its submission

Certain provisions of federal legislation also regulate the procedure for conducting desk audits.

To avoid any comments, the head of the enterprise should study all the above-mentioned NAPs. It is important for an accountant to monitor changes in current legislation.

First of all, Federal Tax Service employees conducting desk audits pay attention to errors related to reforms.

Functions of the desk inspection department

In the Federal Tax Service, the department of desk audits has special powers. They apply to it under special articles of the Tax Code of the Russian Federation.

The most important issues related to the activities of this unit are the following:

  • current structure;
  • responsibilities of the head of the department;
  • work of a state tax inspector.

Current structure

The current structure responsible for desk audits implements the following main tasks:

  • reviews tax returns;
  • carries out their selection for in-depth study of documentation;
  • conducts the initial selection of candidate taxpayers.

Such a department must include the following qualified specialists:

  • accountants;
  • lawyers;
  • IT specialists – working with 1C programs: Accounting;
  • economists.

The specialists listed above are highly qualified. Regardless of their specialization, they all must have a good knowledge of the current tax legislation.

Video: desk tax audit

During preparation, special attention is paid to the latest reforms. Most often, errors in the preparation of declarations and other documents are made in this segment of reporting.

Responsibilities of the head of the department

The head of the desk audit department of the Federal Tax Service has the broadest powers.

He makes the final decision after considering all the documents (acts, objections) submitted to him for analysis. However, his powers are limited by tax legislation.

If the enterprise does not agree with the decisions made, the formation of a company is allowed. The enterprise must submit it to the court at the location of the territorial branch of the Federal Tax Service.

Job of a state tax inspector

Government inspectors are responsible for verifying compliance with current tax laws. His responsibilities have their own specifics.

They depend primarily on the following factors:

The main tasks performed by inspectors are:

  • carrying out tax audits;
  • control over the timeliness of payments/taxes;
  • imposition of all kinds of sanctions on violating enterprises;
  • generation of statistical data on taxes.

When hiring for the position of tax inspector, the following requirements are imposed on the candidate:

  • availability of appropriate education – legal/economic;
  • good knowledge of legislation (tax) and accounting;
  • knowledge of a personal computer at the user level.

Control and Audit Department

The Control and Audit Directorate of the Ministry of Internal Affairs of the Russian Federation is a separate structural unit. Provides:

  • development and subsequent implementation of policies in the field of financial control;
  • monitoring the safety of various funds;
  • normal operation of the Control Commission of the FTS of the Russian Federation;
  • control over the work of trading system managers (within their competence);
  • resolution of various disagreements arising between the Federal Tax Service and the judicial authorities.

1. Guide.

The department is managed by the head, who is appointed and dismissed by the head of the Inspectorate in agreement with the Department. The head of the department is directly subordinate to the deputy head of the Inspectorate or the person performing his duties (hereinafter referred to as the leadership of the Inspectorate).

Department head:

  • - develops and submits to the head of the Inspectorate for approval job descriptions of department employees;
  • - makes proposals on candidates for appointment to positions and dismissal of department employees;
  • - manages the work of the department, ensures the solution of the tasks assigned to the department, monitors the execution of official duties and assignments by employees;
  • - coordinates draft documents submitted for consideration to the management of the Inspectorate containing issues within the competence of the department;
  • - plans and controls the activities of the department, including on issues of interaction with other departments of the Inspectorate in connection with the implementation of the tasks assigned to the department;
  • - ensures that employees of the department comply with internal labor regulations, and also makes proposals to the management of the Inspectorate about rewarding (disciplining) employees of the department.

The head of the department is personally responsible for the implementation of the tasks and functions assigned to the department by these Regulations, for compliance with current legislation, execution of orders, instructions, other regulations, instructions from the management of the Inspectorate, safety of property and documents under the jurisdiction of the department, ensuring compliance by employees with internal rules labor regulations and performance discipline.

2. Department of general and economic support.

The tasks of this department are: receiving and registering incoming documents, monitoring the execution of official documents, processing outgoing documents, working with e-mail, promptly managing taxpayers’ affairs and maintaining an archive of inspection documents, the work of the inspection secretariat, the procedure for registering the admission, transfer and dismissal of employees, drawing up staff schedules (registration of business trips, vacations, documents for registration and removal from military registration, keeping records of the use of working time); work with the personnel reserve, calculation of work experience, registration of pensions, advanced training (assignment of class ranks, registration of award materials); ensuring the safety of the inspection, organizing municipal and operational technical, transport, social and welfare services, logistics; ensuring labor protection; organizing and conducting competitions for the purchase of goods, works, and services; compiling a package of taxpayer documents for sending to the tax authority at the new location.

3. Legal department.

It carries out: organization of protection of state secrets; conducting secret paperwork; ensuring compliance with internal labor regulations, departmental regime, organizing security; carrying out security measures, analyzing their effectiveness and developing proposals for improving the security system in the inspection; organization and implementation of civil defense and mobilization preparation activities; organizing interaction between the inspection and third-party organizations for the exchange of confidential information; ensuring information security, including the protection of confidential information from unauthorized access during its processing, storage and transmission via communication channels.

4. Department of registration and accounting of taxpayers.

The department in its activities is guided by the Constitution of the Russian Federation, the Tax Code of the Russian Federation, the Civil Code of the Russian Federation, the Federal Law “On State Registration of Legal Entities”, other federal laws and other legislative acts, decrees and orders of the President of the Russian Federation, decrees and orders of the Government of the Russian Federation, acts legislative (representative) authorities of the constituent entities of the Russian Federation and local governments, adopted within the limits of their powers, orders, instructions, instructions, rules, regulations and other acts of the Federal Tax Service of Russia and the Office of the Federal Tax Service of Russia for the Krasnodar Territory (hereinafter referred to as the Office), as well as these Regulations . The department in its activities is guided by instructions for workplaces approved by the Federal Tax Service of Russia. The regulations of the department are approved by the head of the Inspectorate.

Main tasks of the department:

  • - implementation, within the competence of the Inspectorate, of actions for state registration of legal entities;
  • - maintaining, within the competence of the Inspectorate, in accordance with the established procedure, registration of taxpayers;
  • - monitoring compliance by legal entities and individuals, as well as bodies that are legally required to provide information to the tax authorities, with legislation on state registration of legal entities and on taxes and fees (regarding taxpayer registration);
  • - receiving, registering and promptly transmitting documents from organizations and individuals for processing to the relevant divisions of the Inspectorate;
  • - issuing documents to taxpayers on issues within the competence of the Inspectorate;
  • - informing taxpayers about the status of their settlements with the budget system of the Russian Federation.

To carry out its main functions, the department has the right:

  • - make proposals to the management of the Inspectorate on any issues within the competence of the department;
  • - at the direction of the head of the Inspectorate, within the scope of his activities and competence, represent the department in the Office;
  • - conduct correspondence on issues within the competence of the department;
  • - prepare draft orders and other documents on issues within the competence of the department;
  • - request and receive recommendations, proposals and conclusions from the departments of the Inspectorate on issues within the competence of the department;
  • - work with documents of the Inspectorate departments to carry out the tasks assigned to the department;
  • - exercise other rights provided for by the legislation of the Russian Federation, the legislation of the constituent entity of the Russian Federation, regulatory legal acts of representative bodies of local self-government, acts of the Ministry of Taxation of Russia and the Administration.

The department carries out its activities in cooperation with other departments of the Inspectorate on the basis of plans drawn up in the areas of work of the Inspectorate, in accordance with the work plans of the boards of the Ministry of Taxes and Taxes of Russia and the Directorate.

The structure of the department and the number of its employees are established based on the approved structure and number of employees of the Inspectorate.

5. Department of work with taxpayers.

Reception and registration of tax returns, declarations on insurance contributions for compulsory pension insurance; applications for the import of goods and payment of indirect taxes, accounting reports and other documents that serve as the basis for the calculation and payment of taxes, fees, contributions and other obligatory payments to the budget system of the Russian Federation; acceptance and registration of other documents submitted by organizations and individuals. Individual oral information to taxpayers, payers of fees and insurance contributions for compulsory pension insurance about current legislation. Public informing of taxpayers, payers of insurance premiums for compulsory pension insurance about the current legislation on taxes, fees, contributions and regulations adopted in accordance with it, interaction with the media. Written information about taxes, fees and contributions at the request of taxpayers, payers of insurance premiums for compulsory pension insurance.

6. Information Technology Department.

Maintaining the functionality of hardware, system and application software for general use. Administration of network resources and provision of backup of databases and software. Administration of inspection databases. Implementation and maintenance of departmental application programs. Consulting users of general application software.

7. Data entry and processing department.

Processing of information arrays, including from third-party organizations and authorized persons; entering data on state registration of legal entities and taxpayer registration. Entering data from tax returns and other documents that serve as the basis for the calculation and payment of taxes, fees and other payments to the budget system of the Russian Federation, financial statements received on paper and in electronic form (on electronic recording media and via telecommunication channels). Entering data from declarations of income and property of civil servants, special declarations on the sources and amounts of funds spent on the acquisition of property. Entering taxpayer account information received from both taxpayers and banks. Monitoring the correctness of information entry, analyzing the error log and correcting errors made by operators of the data entry and processing department. Reception and entry into the database of payment documents received from the federal treasury, financial authorities, local governments and other sources, reconciliation with paper electronic documents that did not undergo automatic posting, adjustment based on the reconciliation results. Transfer of electronic payment documents to state extra-budgetary funds.

8. Analytical department.

Interaction with federal treasury bodies, financial bodies of constituent entities of the Russian Federation and local governments on issues of accounting for budget revenues (reconciliation of revenues, sending notifications about the need to make corrections in the reporting of federal treasury bodies, submission of information to federal treasury bodies in accordance with the established procedure, processing information on budget revenues received from the federal treasury, financial authorities of the constituent entity of the Russian Federation). Making decisions on the merger and separation of personal account cards when making changes to the classification of budget income of the Russian Federation. Resolving problematic situations involving the accrual of penalties. Resolving complex situations with unclear payments. Monitoring, analysis and forecasting of receipts and accruals of tax payments and other income to the budget system of the Russian Federation for the main taxpayers. Monitoring the implementation of established tasks for the mobilization of taxes, fees and other payments into the budget system of the Russian Federation. Forecasting tax revenues and other income to budgets of various levels and state extra-budgetary funds. Generalization of analytical materials prepared by the relevant departments of the inspection on the following issues: formation of the taxation base and charges for taxes, fees and other payments to the budget system of the Russian Federation; legality of using benefits and deferments (compliance of the legislation of the constituent entity of the Russian Federation with the provisions of the law on the federal budget), etc.

9. Debt settlement department.

Monitoring the status, structure, dynamics and reasons for the formation of debt on taxes, fees and other payments to the budgetary system of the Russian Federation, as well as the effectiveness of measures to resolve it. Sending demands for payment of taxes, fees and other payments to the budget system of the Russian Federation. Preparation and communication to the taxpayer of decisions on foreclosure on his funds. Collection of taxes, fees and other payments to the budget system of the Russian Federation at the expense of funds in the accounts of taxpayers. Collection of debt on insurance contributions to state social extra-budgetary funds, accrued penalties and fines based on the results for previous years, accepted for accounting by tax authorities in accordance with acts of reconciliation of calculations of insurance premium payers, submitted by the corresponding state extra-budgetary funds. Suspension of transactions on taxpayers' accounts to ensure the collection of taxes, fees and other payments to the budget system of the Russian Federation. Preparation of proposals for granting the right to debt restructuring, deprivation of this right, monitoring the fulfillment by organizations of obligations related to debt restructuring. Preparation of surety agreements and property pledge agreements concluded when granting deferments, installment plans, tax credits, investment tax credits. Preparation and verification of materials on the state of settlements with the budget system of the Russian Federation during the reorganization and liquidation of organizations, changing the place of registration of taxpayers. Preparation and transfer to the legal department of materials to ensure proceedings in cases of tax offenses, violations of legislation on taxes and fees. Control over the payment of administrative fines imposed by tax authorities. Preparation of documents for refund of state duty upon applications of taxpayers. Organization of control over the implementation by banks of decisions of the tax authority to collect taxes from funds and to suspend transactions on taxpayer accounts. Work with payments to the budget delayed by insolvent banks. Monitoring the timeliness of execution by banks registered with the tax authority of taxpayers’ orders to transfer taxes and fees.

10. Department of desk audits (this inspection has four departments of desk audits).

Monitoring and conducting desk tax audits of tax returns and other documents that serve as the basis for the calculation and payment of taxes and fees of the main taxpayers of the inspection, taking into account the analysis of indirect information from internal and external sources. Conducting desk tax audits of tax returns and other documents that serve as the basis for the calculation and payment of taxes and fees of other taxpayers. Desk tax audit of income declarations of individuals, including individual entrepreneurs, private notaries, detectives, security guards and other persons, incl. renting out property. Conducting a desk tax audit of the legality of input VAT refunds. Conducting a desk audit of the validity of the taxpayer’s application of the 0 percent tax rate and tax deductions for VAT. Conducting desk analysis of tax returns and other documents that serve as the basis for the calculation and payment of taxes and fees. Registration of the results of a desk tax audit. Control over the correct calculation of regular payments for the use of subsoil and other obligatory payments for the use of natural resources. Monitoring the correctness of calculation of insurance contributions for compulsory pension insurance. Transferring to the debt settlement department available information on the flow of funds in the taxpayer’s bank accounts, for which the tax authority has made a decision to collect taxes from funds or to suspend transactions. Preparation and transfer to the legal department of materials for the production of cases of violations of legislation on taxes and fees. Carrying out work on putting marks on invoices submitted by persons carrying out transactions with petroleum products. Preparation of certificates for taxpayers - exporters for submission to the customs authority for customs purposes.

  • 11. The on-site inspection department implements the following functions:
  • 1) planning and pre-audit preparation of on-site tax audits of taxpayers, fee payers and tax agents;
  • 2) conducting on-site tax audits of taxpayers, payers of fees to the budget system of the Russian Federation, tax agents;
  • 3) registration of the results of on-site tax audits. Consideration of objections (explanations) submitted by taxpayers regarding acts of on-site tax audits. Preparation and transfer to the legal department of materials for the production of cases of violations of legislation on taxes and fees;
  • 4) participation in proceedings on cases of administrative offenses (drawing up protocols on administrative offenses). Transferring to the debt settlement department available information on the flow of funds in the taxpayer’s accounts in banks registered with this tax authority, for which the tax authority has made a decision to collect tax from funds or to suspend operations;
  • 5) conducting counter audits at the request of tax authorities. Checking the completeness of revenue accounting using cash registers;
  • 6) checking the correctness of payment and calculation of state duty.

It is possible to create several on-site inspection departments. The serial number 1, 2, 3, etc. is added to the name of the department. At the same time, one of the on-site inspection departments monitors the largest and main taxpayers of the inspection.

12. Operational control department.

Conducts control work in the field of ethyl alcohol production and alcohol production. It also controls the production of alcohol-containing non-food products, the turnover of ethyl alcohol, alcohol-containing, alcoholic, tobacco products, and the functioning of the excise warehouse. Carries out registration and deregistration of cash register equipment, preparation and conduct of verification of compliance with legislation on the use of cash register systems, registration of its results.

13. Financial support department.

The department in its activities is guided by the Constitution of the Russian Federation, the Tax and Budget Codes of the Russian Federation, federal laws and other legislative acts, decrees and orders of the President of the Russian Federation, acts of legislative bodies of the constituent entities of the federation and local governments adopted within the limits of their powers, orders, instructions, instructions, rules, regulations and other acts of the Federal Tax Service of Russia and the Office of the Federal Tax Service of Russia for the Krasnodar Territory. The department in its activities is guided by instructions for workplaces approved by the Federal Tax Service of Russia. In turn, the regulations on the department are approved by the head of the Inspectorate. The main tasks of the department are to organize and ensure a unified system of office work and document flow in the Inspectorate, including a unified procedure for recording and recording incoming and outgoing documents, and the introduction of an electronic document flow system.

According to Article 31 of the Tax Code of the Russian Federation, tax authorities have the right to:

ѕ require, in accordance with the legislation on taxes and fees, from the taxpayer, fee payer or tax agent documents in forms and (or) formats in electronic form established by state bodies and local governments, which serve as the basis for the calculation and payment (withholding and transfer) of taxes , fees;

* carry out tax audits in the manner established by the Tax Code of the Russian Federation;

ѕ to seize documents from a taxpayer, fee payer or tax agent during tax audits in cases where there are reasonable grounds to believe that these documents will be destroyed, hidden, altered or replaced;

* summon, on the basis of a written notification to the tax authorities, taxpayers, fee payers or tax agents to give explanations in connection with their payment (withholding and transfer) of taxes and fees or in connection with a tax audit, as well as in other cases related to their implementation of legislation about taxes and fees;

ѕ suspend transactions on the accounts of a taxpayer, fee payer or tax agent in banks and seize the property of a taxpayer, fee payer or tax agent in the manner prescribed by the Tax Code of the Russian Federation;

* inspect any production, warehouse, trading and other premises and territories used by the taxpayer to generate income or related to the maintenance of taxable objects, regardless of their location, and conduct an inventory of property owned by the taxpayer;

* determine the amount of taxes payable by taxpayers to the budget system of the Russian Federation, by calculation, based on the information they have about the taxpayer;

ѕ require taxpayers, fee payers, tax agents, and their representatives to eliminate identified violations of the legislation on taxes and fees and monitor compliance with these requirements;

* collect arrears, as well as penalties, interest and fines in cases and in the manner established by the Tax Code of the Russian Federation;

ѕ require from banks documents confirming the fact of debiting the amounts of taxes, fees, penalties and fines from the accounts of the taxpayer, fee payer or tax agent and from the correspondent accounts of banks and transferring these amounts to the budget system of the Russian Federation;

* attract specialists, experts and translators to carry out tax control;

* call as witnesses persons who may be aware of any circumstances relevant to tax control;

ѕ submit petitions for cancellation or suspension of licenses issued to legal entities and individuals for the right to carry out certain types of activities;

* file claims (applications) in courts of general jurisdiction or arbitration courts:

  • 1) on the collection of arrears, penalties and fines for tax offenses;
  • 2) on compensation for damage caused to the state and (or) municipality as a result of unlawful actions of the bank in writing off funds from the taxpayer’s account;
  • 3) on early termination of the investment tax credit agreement;
  • 4) in other cases provided for by the Tax Code of the Russian Federation;

* tax authorities also exercise other rights provided for by the Tax Code of the Russian Federation;

* higher tax authorities have the right to cancel and change decisions of lower tax authorities in the event of non-compliance of these decisions with the legislation on taxes and fees.

According to Article 32 of the Tax Code of the Russian Federation, tax authorities are obliged to:

* comply with legislation on taxes and fees;

* exercise control over compliance with legislation on taxes and fees, as well as regulatory legal acts adopted in accordance with it;

* maintain records of organizations and individuals in accordance with the established procedure;

ѕ inform free of charge (including in writing) taxpayers, fee payers and tax agents about current taxes and fees, legislation on taxes and fees and regulations adopted in accordance with it, the procedure for calculating and paying taxes and fees, rights and responsibilities of taxpayers, fee payers and tax agents, powers of tax authorities and their officials, as well as submit tax return (calculation) forms and explain the procedure for filling them out;

* be guided by written explanations of the Ministry of Finance of the Russian Federation on the application of the legislation of the Russian Federation on taxes and fees;

ѕ inform taxpayers, fee payers and tax agents when registering with the tax authorities information about the details of the relevant Federal Treasury accounts, and also, in the manner determined by the federal executive body authorized for control and supervision in the field of taxes and fees, inform taxpayers , payers of fees and tax agents, information about changes in the details of these accounts and other information necessary to fill out orders for the transfer of taxes, fees, penalties and fines to the budget system of the Russian Federation;

* make decisions on the return to the taxpayer, fee payer or tax agent of amounts of overpaid or overcharged taxes, fees, penalties and fines;

* observe tax secrecy and ensure its preservation;

ѕ send to the taxpayer, fee payer or tax agent copies of the tax audit report and the decision of the tax authority, as well as a tax notice and (or) request for payment of taxes and fees;

ѕ provide the taxpayer, fee payer or tax agent, at his request, with certificates about the status of the specified person’s payments for taxes, fees, penalties and fines based on data from the tax authority;

ѕ present to the responsible participant of the consolidated group of taxpayers at his request;

ѕ carry out, at the request of a taxpayer, fee payer or tax agent, a joint reconciliation of calculations for taxes, fees, penalties and fines;

* at the request of a taxpayer, fee payer or tax agent, issue copies of decisions taken by the tax authority in relation to this taxpayer, fee payer or tax agent;

ѕ at the request of the responsible participant of the consolidated group of taxpayers, issue copies of decisions made by the tax authority in relation to the consolidated group of taxpayers.

According to Article 33 of the Tax Code of the Russian Federation, tax officials are obliged to:

* act in strict accordance with the Tax Code of the Russian Federation and other federal laws;

* implement, within the limits of their competence, the rights and obligations of tax authorities;

* treat taxpayers correctly and attentively.

Probably, almost all conscientious citizens, regardless of their desire, sooner or later meet a person who bears the title of tax inspector. Representatives of this profession are important in the state, since their activities contribute to the replenishment of its treasury and the functioning of state institutions, and the latter, in turn, allow their citizens to live with dignity and security. Let's consider the main responsibilities of a tax inspector.

About the profession

A tax inspector always has a job because he accompanies his clients throughout their lives. However, few know the intricacies, difficulties and responsibilities of this profession. But in reality, the activities of its representatives are not limited to sitting in the office and moving papers from place to place, as some people believe. The duties of a tax inspector are very extensive.

A tax inspector is a tax inspector, a civil servant who exercises control over the completeness and timeliness of various types of revenues to the state budget from taxpayers of all categories.

The profession of a tax inspector can be called unique, since it is one of the most ancient and was mentioned for the first time in the stories of the Bible. In addition, it also has a common meaning associated with the name of the position introduced by Peter I - fiscal. The figurative meaning of this word very quickly appeared in the Russian language - informer. To avoid such value judgments, the profession is called “tax inspector”; we will consider its responsibilities below.

Responsibilities of a tax inspector

The list of duties of a tax inspector is determined by the content of his activities and includes the following tasks:

  • monitor widespread compliance with tax laws and hold taxpayers accountable when necessary;
  • carefully study all documents of various types of organizations for tax payments or their concealment;
  • conduct random and on-site inspections, as a result of which penalties may be imposed or lifted;
  • maintain tax reports, collect, analyze, study large amounts of information, mainly of a financial nature;
  • advise citizens who seek help in tax matters.

These are not all the duties of a state tax inspector.

Growing loads

Its work is characterized by a qualitative and quantitative increase in loads, which is permanent. Quantitative growth is justified by the ever-increasing number of taxpayers in comparison with the increase in the number of tax inspectorate employees. The qualitative one is caused by the emergence of completely new areas of work recently, which include: control over tax payments with the help of banks, the turnover of alcoholic beverages, money circulation, reporting on the activities of the inspectorate, etc.

Some areas have changed and began to require a much greater expenditure of resources, for example, when collecting arrears, imposing various types of sanctions, and providing evidence during inspection. And although tax collection is ensured by the collective work of employees, each employee still bears personal responsibility for the timely performance of the duties of a tax inspector.

Determination of control methods

First of all, the tax inspector must determine the category of taxpayers and methods of control that bring the greatest benefit to the state budget, and work especially hard in these directions. The inspector is obliged to know how things are going with the most important taxpayers in his area, to resolve the issues they have in the field of taxation, and also to see the prospects for growth in income that replenishes the budget. In this case, it is necessary to rely not only on declarations and reports submitted to the inspectorate, but also on the results of conversations with officials and analysis of payers’ questions.

Also, the inspector is obliged to think not only about the site entrusted to him, but also about the neighboring ones. If he has information that may be useful to another department or inspection, then he must tell his boss about it so that the necessary measures can be taken.

Control of deadlines

In addition, the duties of the state tax inspector include continuous monitoring of the deadlines for the completion of certain works in the area entrusted to him and facilitating their compliance. Usually such deadlines are quite strict.

Some of them are determined by tax legislation, some - by relevant orders of higher authorities or by the managers themselves. Failure to comply with prescribed deadlines often causes losses for the state. What else are the responsibilities of a tax inspector?

Correct documentation

Correct documentation is also of great importance. If the current rules for its preparation are violated, then state interests are infringed and the results of the work of several tax inspectors are crossed out. For example, failure to comply with any requirement for paperwork during an on-site inspection may nullify its entire evidence base.

Here are some more responsibilities of a tax inspector during desk audits.

Responsibility for abuse of authority

Also, a tax employee may be held accountable for exceeding his powers, since his responsibility is to know exactly the procedure for drawing up official documents, registering them, and transferring them to payers. The amount of work with the documents of the latter is, in principle, very large, their deadlines and forms vary. However, the inspector must process and carefully store all information in a timely manner, since he is personally responsible for the safety and confidentiality of the information contained in the documentation.

Documents must be kept in such an order that public access to them by unauthorized people is prohibited. The responsibilities of a senior state tax assessor vary somewhat.

Transfer of information

The tax professional must also continually communicate various information to management and related departments. He is responsible for its reliability and must include in documents only such data, the truth of which he is absolutely sure and can prove with calculations, figures, and regulations. Therefore, you need to constantly double-check the information without relying on your memory.

Currently, the activities of a tax inspector involve the use of various computer technology. This helps increase productivity, reduces paper turnover, and improves the quality of analytical work. At the same time, incompetent use of software reduces the effectiveness of their use. The tax inspector is obliged to study them carefully and use technical capabilities to the maximum. When working with computing equipment, you need to carefully protect the information in the tax office database from hacker attacks and computer viruses.

The responsibilities of a senior tax inspector are specified in the job regulations.

Mandatory qualities of a tax inspector

A person who wants to connect his destiny with working in the tax office must have special characteristics. The specificity of the profession is that it combines the requirement of working with sign systems and the ability to successfully contact people. That is why every tax inspector must have the following personal qualities:

  • analytical skills;
  • attentiveness;
  • painstakingness, perseverance;
  • meticulousness and pedantry;
  • communication skills;
  • observation.

Difficulties at work

Since the tax inspector is constantly in contact with people, some of whom pay taxes honestly, aware of their responsibility to the country, while others try in every possible way to deceive the state, the specialist must understand the psychological nuances and, depending on the characteristics obtained, choose tactics for communicating with each taxpayer. The duties of the state tax inspector of the desk audit department seem simple to many.

A tax specialist must have a high level of non-conflict. Like a diplomat, he must use peaceful negotiations rather than military methods, while understanding that agreement cannot always be achieved without insults and insults.

It should be noted that the tax office provides an opportunity to improve the level of professionalism of its employees. In its departments, classes of a continuously running seminar are held at least once every two weeks, where new regulations are analyzed and answers are given to questions that have accumulated between seminars.

Where can I work?

The very first step on the career ladder is the position of a clerical specialist, who performs mainly clerical work, records the circulation of documents in a journal, etc. Even a person with an incomplete higher education in economics or taxation can be hired to perform this job. Therefore, such work can be a good start to a student’s career. After a couple of years, the opportunity arises to take the position of department specialist, inspector, then senior inspector, head of department, deputy head of the tax inspectorate.

It is worth considering that any increase is made on a competitive basis. Painstaking work in this area teaches its employee the main thing - the ability to work with large amounts of information, multitasking, organization of one’s activities and order. You can also make the necessary acquaintances and connections that can be useful and beneficial.

Tax inspectors with the proper experience often work in the consulting field, being quite successful in advising on tax issues or providing legal assistance. We have reviewed the responsibilities of a tax inspector in the desk audit department. What are the advantages of such work?

Benefits of being a tax inspector

The main advantage of the tax inspector profession is that its representatives are considered civil servants. This means that they will never lose their prestige and significance, and will always be protected and protected by the state. In addition, this is one of the most in-demand professions on the labor market: a tax inspector is unlikely to be left without work. The person who collects taxes helps not only his clients, but also himself.

Possession of knowledge in the field of finance and law helps any citizen in everyday life, and knowledge of all the intricacies of taxation improves a specialist, since he must constantly develop his intellect.

An undoubted advantage of the profession is also a decent salary, which, by the way, is one of the highest in a number of budget professions. In addition to the basic salary, various allowances, monthly bonuses are awarded, compensation and benefits are provided.

Disadvantages of the profession

In fact, there are not many disadvantages in the profession of a tax inspector. One of them can become an undoubted advantage, namely the requirement to always be aware of changes in legislation in their field, which forces the employee to study all the time.

In addition, a significant problem is also the fact that the tax inspector is a priori not liked and may not be greeted kindly, since he comes to confiscate what he has earned, even if only part of it. Therefore, you must always be prepared for such cases, which means that psychological stress cannot be avoided.

In addition, the profession is quite monotonous and monotonous. Not everyone can handle the duties of an on-site tax audit inspector.

Where can I study to become a tax inspector?

For a long time, in our country, tax specialists were trained in only one educational institution - the All-Russian Academy of Taxation. However, today, obtaining the profession of a tax inspector is possible at any economic university where there is a specialty in “Taxes and Taxation”, as well as “Economic Security”.

True, when choosing this profession and striving to achieve heights in the career ladder, when applying, you need to take into account the existence of a strong scientific school in a higher educational institution, its history, and practical connections with the tax authorities.

So, we have looked at the rights and responsibilities of a tax inspector.

A desk audit is carried out in relation to reports and documents that the taxpayer himself submits to the Federal Tax Service, or that are available to the inspectorate. Let’s take a closer look at what a “desk audit” means and what the procedure for conducting it is.

Department of desk audits in the tax service

Each tax office has a department that deals with desk audits. There may be several such departments, then each has its own direction, for example, desk audits of legal entities, verification of personal income tax declarations, verification of income tax declarations, etc.

Desk tax audits are carried out by authorized officials - tax inspectors, whose main function is to monitor compliance with tax legislation on the basis of reports submitted by taxpayers. “Clerks”, unlike employees of the field inspection department, do not go to the taxpayer, but check all documents on the spot - at the Federal Tax Service.

The main responsibilities of the tax inspector of the desk audit department are as follows:

  • acceptance of tax returns, calculations, reports, balance sheets and other documents related to the calculation and payment of taxes and insurance contributions,
  • conducting desk audits of received reports and documents,
  • conducting counter audits, if necessary - sending requests to other tax inspectorates to conduct such audits,
  • consideration of issues of refund of overpayments on taxes, insurance contributions and other payments to the budget,
  • collecting evidence on violations of tax laws by taxpayers, preparing materials for applying sanctions to violators, including suspending transactions on bank accounts due to failure to submit tax reports.

In general, we can highlight the following main tasks of the desk tax audit conducted by the department:

  • checking received reports,
  • based on the results of the audit - selection of taxpayers for an in-depth “camera examination”,
  • selection of taxpayers for whom it is possible to schedule an on-site tax audit.

Stages of desk tax audit

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

A desk tax audit is carried out in several stages:

  1. data on the submitted reports are entered into the automated system of the Federal Tax Service;
  2. reconciliation is carried out, the indicators of the reporting period are compared with the same indicators of previous periods, and compared with the indicators reflected in other declarations and reports;
  3. compliance with the deadlines established for the submission of certain reports is checked;
  4. the reasons and grounds for an in-depth inspection are identified;
  5. if no violations are identified and there are no grounds for an in-depth inspection, then the “camera room” ends automatically, without drawing up a report. The taxpayer is not notified of the completion of the audit.

If there are contradictions or errors in reporting, as well as when applying for benefits, VAT refunds, reporting taxes on the use of natural resources, etc., an in-depth check is carried out. What does a desk tax audit mean at this stage? This means that the taxpayer will be notified of the violations committed by him, in connection with which he will be asked for clarification and, possibly, it will be necessary to make changes to the declaration and submit a “clarification” (clause 3 of Article 88 of the Tax Code of the Russian Federation).

The taxpayer is given no more than 5 working days from the date of receipt of the request from the Federal Tax Service to fulfill these requirements. When submitting an updated declaration, after its acceptance, the period for the desk audit begins anew.

An in-depth desk audit is the basis for carrying out such tax control procedures as: counter audits, examination, interrogation of witnesses, request or seizure of documents, etc.

The inspector conducting the camera examination is obliged to consider all explanations and documents submitted by the taxpayer in his justification. It is unacceptable to request documents and information that are not related to the statements being audited or that are not provided for by tax legislation. If the fact of a tax violation is nevertheless established, a desk audit report is drawn up (clause 5, clause 7 of Article 88 of the Tax Code of the Russian Federation).

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

Timing of desk inspection

A desk tax audit is carried out at the location of the tax office within 3 months from the day the taxpayer submitted the reports, if the inspectors have no comments on the reports.

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

  • 10 working days – to draw up a desk inspection report;
  • 5 working days from the date of drawing up the act are given for its delivery to the taxpayer;
  • 1 month – the period during which the taxpayer can submit his objections to the audit report;
  • another 10 working days are given to the head of the Federal Tax Service to consider the materials of the “office room” and the taxpayer’s objections. On their basis, he makes a decision to hold or refuse to hold the taxpayer accountable for a tax offense. In special cases, if additional tax control measures are required, the period may be extended by another 1 month.

Interdistrict No. 3 in the Orenburg region _
(name of the Federal Tax Service inspection for a district, district in a city, city without district division, Federal Tax Service inspection at the interdistrict level)

Registration number (code) of the position according to the Register of positions of the federal state civil service, approved by the Decree of the President of the Russian Federation “On the Register of positions of the federal state civil service” -

I. General provisions

1. The position of the federal state civil service (hereinafter - the civil service) of the senior state tax inspector of the department of desk audits No. 1 of the Interdistrict Inspectorate of the Federal Tax Service No. 3 for the Orenburg Region (hereinafter - the senior state tax inspector) belongs to the senior group of civil service positions in the category "specialists" ".

2. The appointment and dismissal of a senior state tax inspector is carried out by order of Interdistrict No. 3 for the Orenburg Region (hereinafter referred to as the inspection).

3. The senior state tax inspector is directly subordinate to the head of the inspectorate and the head of the department.

4.In his activities, the senior state tax inspector is guided by: the Constitution of the Russian Federation; federal constitutional laws, the Tax Code of the Russian Federation, decrees and orders of the President of the Russian Federation, decrees and orders of the Government of the Russian Federation, regulatory legal acts of the Ministry of Finance of Russia, the Federal Tax Service of Russia, regulations on the inspection, regulations on the department, other regulatory legal acts of the Russian Federation


II. Qualification requirements for the level and nature of knowledge and skills, education, length of service in the civil service (other types of public service) or length of service (experience) in the specialty

3. In accordance with Article 12 of the Federal Law of July 27, 2004 “On the State Civil Service of the Russian Federation”, Decree of the President of the Russian Federation of September 27, 2005 No. 000 “On qualification requirements for length of service in the state civil service (other types of civil service)” or work experience in their specialty for federal state civil servants", by order of the Federal Tax Service of Russia dated 01.01.2001 No. MM-7-4/500@ "On qualification requirements for professional knowledge and skills necessary for the performance of official duties by federal state civil servants of the central office and territorial bodies of the Federal Tax Service", Order of the Federal Tax Service of Russia dated 01.01.2001 No. ММВ-7-4/303@ "On approval of Recommendations for the development of job regulations for federal state civil servants of the central apparatus of the Federal Tax Service and territorial bodies of the Federal Tax Service of Russia", to fill the position The senior state tax inspector of the desk audit department No. 1 establishes the following requirements:

b) there are no requirements for length of service (experience) in the specialty;

C) Qualification requirements for professional knowledge:

must know:

The Constitution of the Russian Federation, federal constitutional laws, federal laws;

decrees of the President of the Russian Federation, resolutions of the Government of the Russian Federation, other regulatory legal acts in relation to the performance of official duties;

legal basis for the federal state civil service;

rules and regulations of labor protection, safety and fire protection;

official regulations of the central office, territorial body of the Federal Tax Service;

procedure for working with official information, instructions for office work;

Possibilities and features of the use of modern information and communication technologies in government agencies, including the use of interdepartmental document flow capabilities

general issues in the field of information security

Job regulations.

d) Qualification requirements for professional skills:

must have the skills:

work in the area corresponding to the direction of activity of the structural unit and the implementation of assigned tasks;

qualified work planning, examination of draft regulatory legal acts, preparation of official documents;

conducting office work, writing a business letter;

collecting and systematizing relevant information in the established field of activity, using computer and other office equipment,

Work: with internal and peripheral devices of a computer, information and telecommunication networks (including the Internet), in an operating system, in a text editor, with spreadsheets, with databases;


Email management

Preparing presentations, using graphic objects in electronic documents

III. Job duties, rights and responsibilities

4. The basic rights and responsibilities of the senior state tax inspector of the desk audit department No. 1, as well as the prohibitions and requirements related to the civil service that are established in relation to him, are provided for Articles 14, 15 , 17 , 18 Federal Law of 01.01.01 No. 79-FZ “On the State Civil Service of the Russian Federation”.

5. The senior state tax inspector of the desk audit department No. 1 exercises other rights and performs the duties provided for by the legislation of the Russian Federation, the Regulations on the Federal Tax Service, approved by Decree of the Government of the Russian Federation of September 30, 2004 No. 000, and the regulations of the Interdistrict Inspectorate of the Federal Tax Service of Russia No. 3 for the Orenburg region, approved by the head of the Federal Tax Service for the Orenburg region “__30__”_December_2005.., regulations on the desk inspection department No. 1, orders (instructions) of the Federal Tax Service of Russia, orders of the Federal Tax Service of Russia for the Orenburg region (hereinafter referred to as the department), inspection orders, instructions inspection manuals.

Based on the tasks and functions defined by the Regulations on Interdistrict No. 3 for the Orenburg Region, the senior state tax inspector of the desk audit department No. 1 is assigned the following:

Strictly maintain official secrets;

Do not disclose information constituting an official secret that will be entrusted or become known through the service (work);

Participate in organizing the work of the Department to ensure complete and timely accounting of taxpayers and monitoring their compliance with tax legislation, the correct calculation and timely payment of taxes and other payments to the budget;

Exercise control over payers of taxes and other payments to the budget;

Conduct inspections of legal entities regarding compliance with currency legislation;

For VAT amounts claimed for reimbursement as a whole on a tax return exceeding 3 million rubles, send to the Federal Tax Service of Russia for the Orenburg Region no later than two months from the date the taxpayer submits a VAT return, certificates of the results of tax control measures;

Conduct desk tax audits of legal entities on issues of compliance with tax legislation, correctness of calculation, completeness and timeliness of their payment;

Document the results of desk tax audits, present audit materials to the head (deputy) of the tax inspectorate to make a decision based on their results and hold legal entities accountable under tax legislation;

Draw up administrative violation protocols against officials of enterprises (organizations) for violations of tax legislation;

If circumstances and facts of violation of the legislation on taxes and fees in excess of 1000 times the minimum wage are identified based on the results of desk tax audits, send materials to the internal affairs bodies to make a procedural decision;

Conduct checks for the availability of licenses for the right of legal entities to carry out certain activities;

- go to the inspection management with proposals sentto improve tax legislation, the work of the tax inspectorateimproving the collection of taxes and other obligatory payments, other questions;

Represent and protect the interests of the inspectorate in local authoritiesstate power and administration;

Conduct inspections on behalf of the head (deputy head) of the inspection, demand that taxpayers eliminate identified violations
legislation on taxes and fees and monitor the implementation of these
requirements;

Receive, in the prescribed manner, information and materials necessary to perform official duties;

Make decisions and participate in their preparation in accordance with job responsibilities;

Promotion, increase in salary taking into account results and length of service, level of qualifications;

Retraining (retraining) and advanced training at the expense of the appropriate budget.

6. The senior state tax inspector of the desk audit department No. 1 for failure to perform or improper performance of official duties may be held accountable in accordance with legislation Russian Federation.

For the fulfillment of the tasks assigned to the Department and the implementation of its functions,

For compliance with current legislation, orders, instructions and instructions of the leadership of the Inspectorate, orders of the Federal Tax Service of Russia, the Office of the Federal Tax Service of Russia for the Orenburg Region,

For the safety of property and documents under the jurisdiction of the Department,

For compliance with state and tax secrets, other restricted information,

Compliance with the internal official regulations of the Inspectorate and executive discipline.

IV. List of issues on which the senior state tax inspector has the right or obligation to independently make management and other decisions

7. When performing official duties, the senior state tax inspector of the desk audit department No. 1 has the right to independently make decisions on issues within the functional competence or make decisions on issues determined by these regulations:

take part in the review, approval, endorsement of a memo, methodological letter, report, etc.;

inform a superior manager so that he can make an appropriate decision;

check documents and, if necessary, return them for renewal or request additional information;

refuse to accept documents executed improperly;

make a decision on the compliance of the submitted documents with legal requirements, their accuracy and completeness;

8. When performing his official duties, the senior state tax inspector is obliged to independently make decisions on the preparation of regulations and (or) draft management and other decisions in terms of methodological, organizational, information support for the preparation of relevant documents on issues the decision of which is entrusted to the desk audit department No. 1.

V. List of issues on which the senior state tax inspector has the right or obligation to participate in the preparation of draft regulatory legal acts and (or) draft management and other decisions

9. The senior state tax inspector, within the limits of functional competence, takes part in the preparation of regulations and (or) draft management and other decisions in terms of methodological, organizational, information support for the preparation of relevant documents on issues, the solution of which is entrusted to the desk audit department No. 1.

10. The senior state tax inspector, in accordance with his competence, is obliged to participate in the preparation (discussion) of the following projects:

vacation schedule for civil servants of the department;

other acts on behalf of the inspection management

VI. Time frames and procedures for preparing and reviewing draft management and other decisions, the procedure for approving and adopting these decisions

11. Determination of the timing and procedures for the preparation and consideration of draft management and other decisions, the procedure for agreeing and making these decisions is carried out in accordance with Types th regulation of interaction between federal executive authorities, Model regulations om internal organization of federal executive authorities, Regulations of the Federal Tax Service, administrative regulations of the Federal Tax Service, instructions for office work in the central office of the Federal Tax Service and territorial bodies of the Federal Tax Service of Russia and other regulatory legal acts of the Russian Federation

VII. Procedure for official interaction

12. The interaction of the senior state tax inspector with federal civil servants of the inspection, management and Federal Tax Service of Russia, civil servants of other government bodies, as well as with other citizens and organizations is built within the framework of business relations on the basis general principles official conduct of civil servants approved By decree President of the Russian Federation dated August 12, 2002 No. 885 “On approval of the general principles of official conduct of civil servants” (Collected Legislation of the Russian Federation, 2002, No. 33, Art. 3196; 2007, No. 13, Art. 1531; 2009, No. 29, Art. 3658), and the requirements for official conduct established Article 18 Federal Law of 01.01.01 No. 79-FZ "On the State Civil Service of the Russian Federation", the Code of Ethics and Official Conduct of State Civil Servants of the Federal Tax Service approved by Decree of the Federal Tax Service of Russia of 01.01.2001 No. ММВ-7-4/*** **@***and also in accordance with other regulatory legal acts of the Russian Federation and orders (instructions) of the Federal Tax Service of Russia.

VIII. List of public services provided to citizens and organizations in accordance withadministrative regulationsFederal Tax Service

13. The senior state tax inspector of the desk audit department No. 1 does not provide public services.

IX. Indicators of efficiency and effectiveness of professional work activities

14. The effectiveness of the professional performance of a senior state tax inspector is assessed according to the following indicators:

the volume of work performed and the intensity of labor, the ability to maintain high performance in extreme conditions, compliance with official discipline;

timeliness and efficiency of execution of orders;

the quality of the work performed (preparation of documents in accordance with established requirements, complete and logical presentation of the material, legally competent drafting of the document, absence of stylistic and grammatical errors);

professional competence (knowledge of legislative and other regulatory legal acts, breadth of professional horizons, ability to work with documents);

the ability to clearly organize and plan the implementation of assigned tasks, the ability to rationally use working time, and set priorities;

a creative approach to solving assigned problems, activity and initiative in mastering new computer and information technologies, the ability to quickly adapt to new conditions and requirements;

awareness of responsibility for the consequences of one's actions.

Head of Desk Inspections Department No. 1

_____________________________________ ______________________

(name) (signature)

Reference list

No.

Full Name

Date and signature on familiarization with the job regulations and receipt of a copy thereof

Date and number of the order of appointment to the position

Date and number of the order for dismissal from office