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 required 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 by 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 committing 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 has submitted 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 submitted 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.

The object of a desk tax audit is the financial and economic activities of the audited entity for the reporting tax period.

A desk tax audit is carried out at the location of the tax authority by officials of that authority. This type of checks is carried out in relation to all types of taxpayers and without any special decision of the head of the tax authority, since the fact of submission of financial reporting documentation by a fiscally obligated person automatically acts as a legal fact to verify its accuracy. Conducting a desk tax audit upon submission of financial documentation also determines the frequency of this type of control - as reports are submitted.

Concept "counter check" was enshrined in Article 87 of the Tax Code of the Russian Federation, according to which if, during desk and field tax audits, the tax authorities need to obtain information about the activities of the taxpayer (payer of the fee) related to other persons, the tax authority may request documents from these persons, related to the activities of the audited taxpayer (payer of fees).

The main feature of a counter check is its derivative nature, because it can only be carried out during tax audits of taxpayers and fee payers, when there is a need to obtain additional information.

As a rule, the need to conduct counter audits arises when the tax authorities have reason to suspect a person of not posting the proceeds received, in cases of lack of supporting documents, in the event that the documents of the counterparties do not coincide with the documents of the taxpayer.

A desk tax audit is carried out at the location of the tax authority by officials of that authority. This type of checks is carried out in relation to all types of taxpayers and without any special decision of the head of the tax authority, since the fact of submission of financial reporting documentation by a fiscally obligated person automatically acts as a legal fact to verify its accuracy. Conducting a desk tax audit upon submission of financial documentation also determines the frequency of this type of control - as reports are submitted. 2

A desk tax audit must be carried out within no more than three months from the date the taxpayer submits to the tax authority documents that are subject to tax control. Extension of the period for conducting a desk audit is not allowed. If the tax authority did not have time to compare the data from the taxpayer’s financial statements, then an on-site tax audit may be scheduled.

When conducting a desk audit, the tax authority has the right not to limit itself to the documents provided by the fiscally obligated person and to request additional information, receive explanations and documents indicating the conscientious fulfillment of the tax obligation by the taxpayer.

The main method of desk verification is the selective method, which involves reconciliation of a precisely defined range of financial documents.

The result of a desk tax audit is the conclusion of the controlling official of the tax authority about the reliability, doubtfulness or unreliability of the information contained in the reporting financial documents. If a tax audit reveals errors in filling out documents or contradictions between the information provided, the taxpayer is informed about this with a requirement to make the necessary changes or additions within a specified period. If the inspector identifies a tax arrear, the taxpayer is also required to pay the missing amount of taxes (fees).

Comparative characteristics of desk and field tax audits 3

	Desk tax audit	On-site tax audit
	Territorial tax authorities	Tax authorities at all levels
	The totality of financial and business transactions only for the reporting period	The totality of financial and business transactions for the entire audited period, but not more than three years preceding the year of the audit
Reasons for carrying out	No special permission required	Decisions of the head of the tax authority
Periodicity	Regularly with reporting frequency	Selectively as needed
Timing of the inspection	Three months	From two to six months without including the time to suspend the inspection
Start and end date of the check	Start – date of submission of documents for verification Completion – date not specified	Start – date of the tax authority’s decision to begin the audit Completion – date of the inspection certificate
Location	Location of the tax authority	Taxpayer's location
	All taxpayers	Legal entities and individual entrepreneurs
Activities used	Activities not related to being on the taxpayer’s territory	Any measures established by the Tax Code of the Russian Federation

Policy regarding the processing of personal data

1. Terms and accepted abbreviations

1. Personal data (PD) – any information relating to a directly or indirectly identified or identifiable individual (PD subject).

2. Processing of personal data – any action (operation) or set of actions (operations) performed using automation tools or without the use of such means with personal data, including collection, recording, systematization, accumulation, storage, clarification (updating, changing), extraction, use, transfer (distribution, provision, access), depersonalization, blocking, deletion, destruction of personal data.

3. Automated processing of personal data – processing of personal data using computer technology.

4. Personal data information system (PDIS) – a set of personal data contained in databases and information technologies and technical means that ensure their processing.

5. Personal data made publicly available by the subject of personal data is PD, access of an unlimited number of persons to which is provided by the subject of personal data or at his request.

6. Blocking of personal data – temporary cessation of processing of personal data (except for cases where processing is necessary to clarify personal data).

7. Destruction of personal data - actions as a result of which it becomes impossible to restore the content of personal data in the personal data information system and (or) as a result of which the material media of personal data are destroyed.

8. A cookie is a piece of data that is automatically placed on your computer's hard drive each time you visit a website. Thus, a cookie is a browser's unique identifier for a website. Cookies make it possible to store information on a server and help you navigate the web more easily, as well as allow you to analyze the site and evaluate the results. Most web browsers allow cookies, but you can change your settings to refuse cookies or to track cookies. However, some resources may not work correctly if cookies are disabled in the browser.

9. Web tags. On certain web pages or emails, the Operator may use common Internet “web tagging” technology (also known as “tags” or “fine GIF technology”). Web tags help analyze the performance of websites, for example by measuring the number of visitors to a site or the number of “clicks” made on key positions on a site page.

10. Operator - an organization that, independently or jointly with other persons, organizes and (or) carries out the processing of personal data, as well as determining the purposes of processing personal data, the composition of personal data to be processed, and actions (operations) performed with personal data.

11. User – Internet user.

12. The site is a web resource https://lc-dv.ru, owned by the Limited Liability Company "Legal Center"

2. General provisions

1. This Policy regarding the processing of personal data (hereinafter referred to as the Policy) is drawn up in accordance with paragraph 2 of Article 18.1 of the Federal Law “On Personal Data” No. 152-FZ of July 27, 2006, as well as other regulatory legal acts of the Russian Federation in areas of protection and processing of personal data and applies to all personal data that the Operator may receive from the User while using the Site on the Internet.

2. The operator ensures the protection of processed personal data from unauthorized access and disclosure, misuse or loss in accordance with the requirements of the Federal Law of July 27, 2006 No. 152-FZ “On Personal Data”.

3. The operator has the right to make changes to this Policy. When changes are made, the date of the last update of the edition is indicated in the title of the Policy. The new version of the Policy comes into force from the moment it is posted on the website, unless otherwise provided by the new version of the Policy.

3. Principles of processing personal data

1. The processing of personal data by the Operator is carried out on the basis of the following principles:

2. legality and fair basis;

3. limiting the processing of personal data to the achievement of specific, predetermined and legitimate purposes;

4. preventing the processing of personal data incompatible with the purposes of collecting personal data;

5. preventing the merging of databases containing personal data, the processing of which is carried out for purposes incompatible with each other;

6. processing only those personal data that meet the purposes of their processing;

7. compliance of the content and volume of processed personal data with the stated purposes of processing;

8. preventing the processing of personal data that is excessive in relation to the stated purposes of their processing;

9. ensuring the accuracy, sufficiency and relevance of personal data in relation to the purposes of processing personal data;

10. destruction or depersonalization of personal data upon achieving the goals of their processing or in the event of loss of the need to achieve these goals, if it is impossible for the Operator to eliminate the violations of personal data, unless otherwise provided by federal law.

4. Processing of personal data

1. Obtaining PD.

1. All PD should be obtained from the subject of the PD himself. If the subject's PD can only be obtained from a third party, then the subject must be notified of this or consent must be obtained from him.

2. The operator must inform the PD subject about the purposes, intended sources and methods of obtaining PD, the nature of the PD to be received, the list of actions with PD, the period during which the consent is valid and the procedure for its revocation, as well as the consequences of the PD subject’s refusal to give written consent to receive them.

3. Documents containing PD are created by receiving PD via the Internet from the PD subject during his use of the Site.

2. The operator processes personal data if at least one of the following conditions is present:

1. Processing of personal data is carried out with the consent of the subject of personal data to the processing of his personal data;

2. Processing of personal data is necessary to achieve the goals provided for by an international treaty of the Russian Federation or law, to implement and fulfill the functions, powers and responsibilities assigned by the legislation of the Russian Federation to the operator;

3. Processing of personal data is necessary for the administration of justice, execution of a judicial act, act of another body or official, subject to execution in accordance with the legislation of the Russian Federation on enforcement proceedings;

4. Processing of personal data is necessary for the execution of an agreement to which the subject of personal data is a party or beneficiary or guarantor, as well as for concluding an agreement on the initiative of the subject of personal data or an agreement under which the subject of personal data will be a beneficiary or guarantor;

5. Processing of personal data is necessary to exercise the rights and legitimate interests of the operator or third parties or to achieve socially significant goals, provided that the rights and freedoms of the subject of personal data are not violated;

6. Processing of personal data is carried out, access to an unlimited number of persons is provided by the subject of personal data or at his request (hereinafter referred to as publicly available personal data);

7. The processing of personal data subject to publication or mandatory disclosure in accordance with federal law is carried out.

3. The operator may process PD for the following purposes:

1. increasing the awareness of the PD subject about the products and services of the Operator;

2. concluding agreements with the subject of personal data and their execution;

3. informing the subject of personal data about news and offers of the Operator;

4. identification of the subject of personal data on the Site;

5. ensuring compliance with laws and other regulations in the field of personal data.

1. Individuals who are in civil legal relations with the Operator;

2. Individuals who are Users of the Site;

5. PD processed by the Operator is data received from Users of the Site.

6. Personal data is processed:

1. – using automation tools;

2. – without the use of automation tools.

7. Storage of PD.

1. PD of subjects can be received, undergo further processing and transferred for storage both on paper and in electronic form.

2. PD recorded on paper is stored in locked cabinets or in locked rooms with limited access rights.

3. PD of subjects processed using automation tools for different purposes is stored in different folders.

4. It is not allowed to store and place documents containing personal data in open electronic catalogs (file sharing services) in ISPD.

5. PD is stored in a form that allows the identification of the PD subject for no longer than required by the purposes of their processing, and they are subject to destruction upon achievement of the purposes of processing or in the event of the loss of the need to achieve them.

8. Destruction of PD.

1. The destruction of documents (media) containing personal data is carried out by burning, crushing (grinding), chemical decomposition, transformation into a shapeless mass or powder. A shredder can be used to destroy paper documents.

2. PD on electronic media is destroyed by erasing or formatting the media.

3. The fact of destruction of PD is documented by an act of destruction of media.

9. Transfer of PD.

1. The operator transfers PD to third parties in the following cases:
– the subject has expressed his consent to such actions;
– the transfer is provided for by Russian or other applicable legislation within the framework of the procedure established by law.

2. List of persons to whom PD is transferred.

Third parties to whom PD is transferred:
The Operator transfers the PD to Legal Center LLC (located at: Khabarovsk, 680020, Gamarnika St., 72, office 301) for the purposes specified in clause 4.3 of this policy. The operator entrusts the processing of PD to Legal Center LLC with the consent of the PD subject, unless otherwise provided by federal law, on the basis of an agreement concluded with these persons. Legal Center LLC processes personal data on behalf of the Operator and is required to comply with the principles and rules for processing personal data provided for by Federal Law-152.

5. Protection of personal data

1. In accordance with the requirements of regulatory documents, the Operator has created a personal data protection system (PDS), consisting of subsystems of legal, organizational and technical protection.

2. The legal protection subsystem is a complex of legal, organizational, administrative and regulatory documents that ensure the creation, operation and improvement of the legal protection system.

3. The subsystem of organizational protection includes the organization of the management structure of the CPPD, the permitting system, and the protection of information when working with employees, partners and third parties.

4. The technical protection subsystem includes a set of technical, software, software and hardware tools that ensure PD protection.

5. The main PD protection measures used by the Operator are:

1. Appointment of a person responsible for PD processing, who organizes PD processing, training and instruction, internal control over compliance by the institution and its employees with PD protection requirements.

2. Identification of current threats to the security of personal data when they are processed in ISPD and the development of measures and measures to protect personal data.

3. Development of a policy regarding the processing of personal data.

4. Establishing rules for access to personal data processed in the ISPD, as well as ensuring registration and accounting of all actions performed with personal data in the ISPD.

5. Establishing individual passwords for employees to access the information system in accordance with their production responsibilities.

6. Application of information security tools that have passed the conformity assessment procedure in accordance with the established procedure.

7. Certified anti-virus software with regularly updated databases.

8. Compliance with conditions ensuring the safety of personal data and excluding unauthorized access to them.

9. Detection of facts of unauthorized access to personal data and taking measures.

10. Restoration of personal data modified or destroyed due to unauthorized access to it.

11. Training of the Operator’s employees directly involved in the processing of personal data in the provisions of the legislation of the Russian Federation on personal data, including requirements for the protection of personal data, documents defining the Operator’s policy regarding the processing of personal data, local acts on the processing of personal data.

12. Implementation of internal control and audit.

6. Basic rights of the subject of personal data and obligations of the Operator

1. Basic rights of the subject of personal data.

The subject has the right to access his personal data and the following information:

1. confirmation of the fact of processing of PD by the Operator;

2. legal grounds and purposes of PD processing;

3. goals and methods of PD processing used by the Operator;

4. name and location of the Operator, information about persons (except for the Operator’s employees) who have access to PD or to whom PD may be disclosed on the basis of an agreement with the Operator or on the basis of federal law;

5. terms of processing of personal data, including periods of their storage;

6. the procedure for the exercise by the subject of personal data of the rights provided for by this Federal Law;

7. name or surname, first name, patronymic and address of the person processing PD on behalf of the Operator, if the processing has been or will be assigned to such a person;

8. contacting the Operator and sending him requests;

9. appealing the actions or inaction of the Operator.

10. The Site user may at any time withdraw his consent to the processing of PD by sending an email to the following email address: [email protected], or by sending a written notification to the address: 680020, Khabarovsk, st. Gamarnika, house 72, office 301

eleven. . After receiving such a message, the processing of the User's PD will be stopped and his PD will be deleted, except in cases where processing can be continued in accordance with the law.

12. Responsibilities of the Operator.

The operator is obliged:

1. when collecting PD, provide information about PD processing;

2. in cases where the PD was not received from the subject of the PD, notify the subject;

3. if the subject refuses to provide PD, the consequences of such refusal are explained to the subject;

5. take the necessary legal, organizational and technical measures or ensure their adoption to protect PD from unauthorized or accidental access to it, destruction, modification, blocking, copying, provision, distribution of PD, as well as from other unlawful actions in relation to PD;

6. provide responses to requests and appeals from subjects of personal data, their representatives and the authorized body for the protection of the rights of subjects of personal data.

7. Features of processing and protection of data collected using the Internet

1. There are two main ways in which the Operator receives data via the Internet:

1. Providing PD by PD subjects by filling out the Site forms;

2. Automatically collected information.

The operator can collect and process information that is not PD:

3. information about the interests of Users on the Site based on the entered search queries of Site users about services and goods sold and offered for sale in order to provide up-to-date information to Users when using the Site, as well as generalization and analysis of information about what sections of the Site, services, products are in greatest demand among Site Users;

4. processing and storing search queries of Site Users for the purpose of summarizing and creating statistics on the use of sections of the Site.

2. The Operator automatically receives certain types of information obtained during User interaction with the Site, correspondence by email, etc. We are talking about technologies and services such as cookies, Web tags, as well as User applications and tools.

3. At the same time, Web tags, cookies and other monitoring technologies do not make it possible to automatically receive PD. If the Site User, at his own discretion, provides his PD, for example, when filling out a feedback form, then only then are processes of automatic collection of detailed information launched for the convenience of using the Site and/or to improve interaction with Users.

8. Final provisions

1. This Policy is a local regulatory act of the Operator.

2. This Policy is publicly available. The public availability of this Policy is ensured by publication on the Operator’s Website.

3. This Policy may be revised in any of the following cases:

1. when the legislation of the Russian Federation in the field of processing and protection of personal data changes;

2. in cases of receiving instructions from the competent government authorities to eliminate inconsistencies affecting the scope of the Policy

3. by decision of the Operator;

4. when the purposes and terms of PD processing change;

5. when changing the organizational structure, the structure of information and/or telecommunication systems (or introducing new ones);

6. when using new technologies for processing and protecting personal data (including transmission, storage);

7. when there is a need to change the process of processing personal data related to the activities of the Operator.

4. In case of failure to comply with the provisions of this Policy, the Company and its employees are liable in accordance with the current legislation of the Russian Federation.

5. Control of compliance with the requirements of this Policy is carried out by persons responsible for organizing the processing of Company Data, as well as for the security of personal data.

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
Location	At the location of the tax authority	At the location of the taxpayer
Registration of the results of the activities carried out	If no violations are identified, 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 most common type of audit conducted by tax authorities is desk audit. All taxpayers, without exception, go through it. Let's see how it's done desk tax audit, what subtleties does a taxpayer have and what should he be aware of in order to successfully pass it?

Desk and field tax audit: main differences

A tax audit is a special form of control, which can be desk-based (that is, carried out indoors) or on-site. Tax control and desk tax audits are carried out by officials of the Federal Tax Service in order to assess compliance by entrepreneurs with the laws of the Russian Federation. At the same time, the services are checked not only of taxpayers, but also of tax agents and persons paying various tax fees.

Checking is an effective control tool. With its help, it is easier to achieve uniform parameters in the application of legal norms, taxation rules and compliance with them. As noted above, the following checks exist:

• office;
• away.

Carrying out desk checks is due to the following reasons: Art. 88 Tax Code of the Russian Federation. They are carried out by the desk audit department of the Federal Tax Service on the basis of each submitted declaration or reporting documentation. The taxpayer is not notified of the planned event. In addition, a desk tax audit (RF Tax Code) does not require special permission from the inspection management. The procedure can be carried out within three months. Five days are given to make changes to the declaration in accordance with the request of the tax office. A desk tax audit report is drawn up only if violations are detected. It is important to fill out this document correctly and correctly; a sample is available in every tax office.

On-site inspections are carried out on a random basis. They are carried out in different reporting periods and for different types of taxes. On-site inspections are carried out both on the territory of taxpayers and at the Federal Tax Service (depending on the wishes of the person being inspected). To begin the procedure, you need to obtain appropriate permission from the tax authorities. It is mandatory to notify the taxpayer of the upcoming event. Such procedures are carried out a maximum of twice a year, and the duration of each of them can be 2–6 months. When the inspection is completed, the taxpayer is given a certificate of completed actions, a desk tax audit report is drawn up and a certain decision is made, regardless of whether shortcomings in the organization’s work are identified or not.

Materials for download:

What are the goals of a desk tax audit?

One of the forms of audit of the Federal Tax Service is a desk tax audit, in which the declarations of organizations and individual entrepreneurs. This type of control has a distinctive feature - the Federal Tax Service does not need to go anywhere to carry it out.

If we compare on-site and desk audits, the latter is more effective, as it makes it possible to capture more organizations and individual entrepreneurs due to its features.

A desk tax audit is carried out by an inspector. Declarations, settlement transactions for advance payments, and a number of certificates and statements are subject to control. An analysis of all documents on the calculation and payment of taxes is carried out. Reporting on this audit can be submitted both electronically and in paper form. If the company being audited employs more than 100 people, the report must be electronic (this rule has been in effect since 2008).

The goals of conducting a desk audit are:

• control over compliance by taxpayers with the Tax Code of the Russian Federation;
• identification of amounts of unpaid or partially paid contributions for existing violations;
• collection of unpaid or partially paid debts to the Federal Tax Service;
• bringing violators to tax or administrative liability; collecting information for the correct selection of organizations and individual entrepreneurs for on-site inspections;
• control over the lawful use of deductions and benefits.

To achieve these goals, the Federal Tax Service must solve certain problems, namely:

• check the accuracy of accounting reports;
• calculate indicators for taxes transferred to the state treasury;
• control the timeliness of transfer of settlements to the Federal Tax Service;
• identify incorrect data in reporting documentation;
• check the consistency of values ​​in tax and accounting reporting;
• identify facts of violations of the procedure established by the Tax Code of the Russian Federation.

A desk tax audit is carried out in accordance with the current Tax Code of the Russian Federation. Its procedure and rules are reflected in Art. 31, 87 and 88 of the Tax Code of the Russian Federation.

According to Art. 87 of the Tax Code of the Russian Federation are subject to verification:

• organizations;
• natural person;
• individuals who are individual entrepreneurs without forming a legal entity.

A desk tax audit (paragraph 1 of Article 88) involves reviewing documentation and tax returns provided by the taxpayer. These documents are the basis for the calculation and payment of taxes. The specialists carrying out this procedure also evaluate the documentation about the work of the person being inspected, which is available in the Federal Tax Service.

Main types of desk tax audits

Desk tax audits in 2017, as in previous periods, are divided into several types. Let's look at them.

Formal verification

During a formal desk audit, authorized persons look at whether the enterprise has all forms of reports and documentation established by law (for example, documentation that confirms the availability of tax benefits or export of goods, etc.).

Specialists check whether the taxpayer has the mandatory details provided for by legal acts and how clearly they are filled out. Data should be entered with a pen, felt-tip pen or machine printing. There should be no unspecified corrections. If there is no information in the line provided for this, put a dash or a reference to the fact that there is no reason to enter the information.

A formal desk tax audit also involves checking the signature of the taxpayer (manager and chief accountant) and their compliance with established standards. A second copy of the tax reporting is also issued, where the Federal Tax Service puts a mark with the date of receipt of the report.

Arithmetic check

During an arithmetic desk audit, the accuracy of mathematical calculations of certain indicators (for example, taxable profit) is assessed. An arithmetic desk audit involves monitoring the accuracy of calculations of financial results in documentation horizontally and vertically.

Regulatory review

During a regulatory desk audit, inspectors check the contents of the documentation, assessing it from the perspective of current legislation. Thanks to regulatory control, it is possible to identify documentation with illegal content, establish facts of unjustified write-off of expenses for the cost of goods, incorrect use of tax rates, etc. A regulatory desk tax audit is carried out by an inspector, who, when performing it, relies on the regulatory framework on taxes and fees.

Direct desk inspection

There is a direct desk tax audit. Documents with digital data that serve as the taxpayer’s basis for setting the amount of tax to be paid into the budget are subject to careful analysis.

• 12 reasons for conducting an unscheduled on-site tax audit: checklist

What are the deadlines for desk audits of tax authorities?

The KNI, or desk audit, is carried out by the territorial tax authority at the location of the Federal Tax Service. During the events, enterprises with all forms of ownership and organizational structures are inspected. A desk tax audit has the following features:

• the subject of its control is limited;
• To a greater extent, within the framework of a desk tax audit, they check the compliance of one tax with legislative norms;
• the deadlines for a desk tax audit are clearly defined by the Tax Code of the Russian Federation and are three months;
• documentation can be examined and checked on the territory of the authority;
• inspectors have extensive rights, in particular they can demand documentation from the taxpayer himself and his partners, conduct inspections, examinations and inspections. The right to perform an inspection is stated in Art. 88 Tax Code of the Russian Federation.

A desk tax audit can be carried out either with or without the participation of the taxpayer.

The first option is in-depth. The taxpayer is presented with decisions and demands signed by the head of the Federal Tax Service and equivalent officials, that is, his deputies.

In the second option, the reports submitted by the taxpayer to the tax service are checked. A citizen can only find out that a desk tax audit has begun by requesting clarification or special documentation.

It is the desk departments of the INFS that carry out activities and are responsible for them. The structure has departments divided by certain types of taxes. Most inspectors work in the desk control sections for VAT. This type of audit is carried out by one inspector, who is responsible for all procedures: drawing up a requirement, checking documents, carrying out additional activities and documenting the results of a desk tax audit.

The documentation of the inspected organization is transferred to the Federal Tax Service based solely on a written request. If the taxpayer is not notified that a desk tax audit is planned, during the procedure he will only be required to explain the current state of affairs at the request of the inspector.

At the legislative level, it is stated about the duration of the procedure. A desk tax audit is carried out within three months from the date of presentation of the decision. However, it is possible to extend its terms for valid reasons. These include the following circumstances:

• It is necessary to carry out additional activities to request and obtain information about the circulation of documentation in partner organizations. The decision on a counter inspection is sent to the inspectorate at the location of the partner;
• the taxpayer must provide an updated tax return for the period subject to audit. The new inspection date is calculated from the day the document was submitted.

It is not uncommon to review all of an organization's work over the past three-year period. Documentation from an earlier period is not controlled, since the statute of limitations begins to apply.

If the request specifies a deadline for conducting a desk tax audit that does not comply with the law, the citizen has the right to challenge the provision of documents in accordance with the law by contacting the head of the INFS or appealing it in court.

This form of verification has no restrictions on the quantity applied to one person. In this case, inspections must differ in different parameters: tax, issue or control period. For the same taxes for the same time period, a desk tax audit is not performed.

The venue of the event is the territory of the Federal Tax Service. They go directly to the organizations being inspected only as an exception, most often checking VAT refunds.

The tax inspector of desk audits may, guided by Art. 92 of the Tax Code of the Russian Federation, inspect the territory or the inspected object, if confirmation only on the basis of documents is not enough.

You can inspect the territory only if a manager or other official is present. As exceptions, officials are sometimes interrogated to obtain clarification on topics covered by a desk tax audit.

• 22 signs why an on-site tax audit awaits you

On what basis is it possible to conduct a desk tax audit?

The inspection is always preceded by an analysis carried out by the desk department of the Federal Tax Service. His data becomes the basis for the inspection.

A desk audit may be carried out due to:

• inconsistencies with the information specified in the declaration for one of the reporting periods;
• inconsistencies in information in statements of the same type presented for several periods;
• tax benefit applications;
• submission of a tax return claiming a refund from budget funds or a deduction in a significant amount;
• submitting a report with information on the use of natural resources.

The Federal Tax Service Inspectorate conducts internal control inspections, as well as desk audits that replace on-site inspections for small and micro organizations.

Activities are carried out in relation to enterprises that:

• use special UTII or PSN modes;
• have no property or transport;
• provide zero reporting.

An in-depth desk tax audit is carried out only on the basis of a decision of the management of the Federal Tax Service. Documentation indicates the beginning of control and is handed over to one of the organization’s officials. An employee of the enterprise must sign the document and indicate the date of its delivery.

Along with the decision, the organization’s official is required to hand over certain documentation. As a rule, its list is not specific enough and includes the phrase “other documents”, and therefore an additional request is made.

The person being inspected is required to prepare and submit documents within ten days. If the taxpayer misses the specified period or refuses to provide information, the Federal Tax Service may impose a penalty on the person being inspected, based on Art. 126 of the Tax Code of the Russian Federation.

Procedure for conducting a desk tax audit: main stages

The organization of desk tax audits does not require a decision from the management of the tax inspectorate. The event is carried out by authorized officials of the tax organization, using their official duties. The taxpayer is not notified of the planned procedure.

The Federal Tax Service can begin a desk inspection at any time after the taxpayer submits reports. However, its actual beginning does not matter. The period for conducting a desk tax audit begins to expire on the next day after the report is submitted.

The Tax Code of the Russian Federation does not say anything about the stages of inspection. The desk tax audit (Article 88) is conventionally divided into several periods.

Receiving documents from the person being checked

The first stage is the Federal Tax Service checking the availability of the necessary documents attached to the declaration or calculations, in accordance with the law. After confirming the availability of reports, a desk tax audit begins.

Organizational arrangements and direct inspection

The Federal Tax Service performs the following actions:

• checks the accuracy of tax calculations;
• checks the logical relationship between indicators in reports and calculations required for tax calculation;
• checks the comparability of reporting data with similar information for the previous reporting period;
• connects indicators of accounting reports and tax returns, individual data in tax returns of different types;
• evaluates the indicators of accounting reports and tax returns for compliance with information available to the Federal Tax Service on the financial and economic activities of the taxpayer, taken from other sources.

During a desk audit, the tax service has the right to request from the person being audited additional information, documentation and explanations confirming the accuracy of tax assessments and timeliness of tax payments. The Federal Tax Service is vested with this right on the basis of Art. 31, 88 and 93 of the Tax Code of the Russian Federation.

The Federal Tax Service has the right to familiarize itself with business contracts, primary accounting documentation, accounting registers (order journals, statements, general ledger), and invoices. The person being inspected, from whom documentation was requested, is required to present certified copies.

The documents presented by the taxpayer must be properly executed. The basic design requirements are:

• readable text;
• a reliable folder that cannot be mechanically destroyed, and the ability to freely copy any of the sheets;
• numbering of all sheets and indication of their total quantity upon certification.

The person being inspected submits to the Federal Tax Service copies of the documentation plus a covering letter.

If the taxpayer refuses to provide the required documents or fails to submit them within the specified time, it is considered an offense. For this there is a fine of 200 rubles. for each document not presented (according to Article 126 of the Tax Code of the Russian Federation).

When declaring benefits in a tax return, the Federal Tax Service requests from the person being audited documentation confirming the validity of their use.

When performing a desk audit, the Federal Tax Service often requests information about the partners of the person being inspected. The Federal Tax Service may require documentation from counterparties related to the activities of the person being inspected. This will be a counter check.

In such cases, the Federal Tax Service studies payment and settlement documents, contracts for the supply of products (provision of services, performance of work), invoices, bank statements and other documentation directly related to the activities of the person being inspected.

If an enterprise refuses to provide documentation with information about the person being inspected, evades presentation, or submits documents with false data, this is regarded as a tax offense. According to Art. 126 of the Tax Code of the Russian Federation, the fine for it is 10 thousand rubles.

The Federal Tax Service has the right to request from the bank a certificate of the taxpayer’s transactions and accounts. The bank is given three days after the request to issue such information.

Both in the Tax Code of the Russian Federation and in Art. 15.6 of the Code of Administrative Offenses of the Russian Federation talks about liability for missing deadlines for providing documentation and other information for verification. Based on Art. 15.6 of the Code of Administrative Offenses of the Russian Federation, citizens who violate this regulation are required to pay a fine in the amount of 100–300 thousand rubles. In this case, officials pay a fine of 300–500 thousand rubles. The same penalties apply to a taxpayer who refuses to provide documents and data or provides them in insufficient quantities or in a distorted format.

Registration of inspection results

How the results of a desk tax audit are compiled depends on the presence or absence of errors and contradictions in information in the documentation. If an on-site inspection involves the development of an act based on its results, then during a desk inspection this is not necessary according to the Tax Code of the Russian Federation. Documentation is required only when errors are identified.

If no violations are found during the inspection, the inspection is completed automatically. The inspector signs the declaration and indicates the date on the title page. According to the law, the Federal Tax Service is not obliged to inform the person being inspected about the absence of violations and the completion of the inspection.

What to do if an inspection reveals violations:

• draw up a report of a desk tax audit within ten days from the date of its completion (under Article 100 of the Tax Code of the Russian Federation);
• hand over the report of the desk tax audit to the person being inspected no later than five days from the date of development of the document;
• within a month, the audited person has the right to file an objection to the desk tax audit report;
• within ten days after the end of the period for filing objections, the management of the Federal Tax Service must familiarize itself with the inspection materials, the objections of the person being inspected and decide whether it is necessary to hold the taxpayer accountable for the identified offenses or not.

The act must be signed by employees of the Federal Tax Service and the persons being inspected.

The desk tax audit report includes:

• date and number of the act;
• initials and positions of inspecting citizens;
• name of the taxpayer (in full and abbreviated form);
• date of submission of the declaration to the Federal Tax Service;
• document registration number;
• start and end date of the inspection;
• list of performed controlled procedures;
• identified facts of tax violations;
• the results of a desk tax audit, the assigned measure of responsibility, along with proposals for eliminating shortcomings.

The report of the desk tax audit is handed over to the taxpayer within five days. You can transfer the document in any way, including in person. If this is not possible or if the person being audited refuses to receive it, the Federal Tax Service sends a desk tax audit report by mail.

The Tax Code of the Russian Federation states the general rule, according to which the date of receipt by the person being inspected of the act is the sixth day from the date the document was sent by mail. However, it often happens that a citizen does not receive a document on time for reasons beyond the control of the Federal Tax Service, and, as a result, cannot submit his objections within the period allotted by law.

It is in this regard that it is more correct to consider the receipt of the document as the day of delivery. You can track the fact of receipt using Russian Post information. After ten days after delivery of the act, the head of the Federal Tax Service or his deputy must review the documentation received when a desk tax audit was carried out on VAT, personal income tax and other taxes.

The taxpayer should definitely ask the inspector about the date of consideration of the results of the desk audit. If the citizen notified of the place and day of the inspection is absent, this is not a reason to change the specified period. In this case, the results of the desk tax audit are considered in his absence.

If the inspector needs additional information or to study the circumstances that have arisen, the head of the Federal Tax Service can carry out additional tax control activities. These procedures should be carried out within a period of no more than one month. Based on studying the results of the inspection, the inspector decides whether to hold the person being inspected accountable or not.

Analysis of results and making a final decision

The decision must be made no later than the last date of the inspection period, that is, no later than three months from the moment the taxpayer submitted a tax return and documentation on the basis of which taxes are calculated and paid.

If the Federal Tax Service holds a taxpayer liable for a tax offense, the decision outlines the circumstances of the case and the procedure for identifying them during an audit. The Federal Tax Service must provide documentation and other information confirming this fact. Circumstances aggravating liability should also be described in detail.

The decision must indicate the articles of the Tax Code of the Russian Federation that provide for liability for a particular offense and the liability for a given taxpayer. The Federal Tax Service makes proposals for payment of taxes not paid or not paid in full, payment of penalties for late payments accrued at the time of consideration of the results, etc.

If the Federal Tax Service decides not to hold the taxpayer accountable for a tax offense, it indicates the circumstances of the case that a desk tax audit helped to identify. It is required to provide documents and other data confirming the circumstances, as well as facts excluding the liability of the person being inspected and established during the proceedings in the case of a tax offense. In addition, the decision indicates paragraph of Art. 109 of the Tax Code of the Russian Federation, according to which the taxpayer is not held accountable. If it is revealed that the tax has not been paid or has not been paid in full, the decision must contain proposals for payment of the tax and penalties for late payment accrued at the time of consideration.

If the Federal Tax Service decides to carry out additional tax control measures, it indicates why and exactly what procedures need to be carried out.

A copy of the Federal Tax Service's decision is handed over to the person being inspected or his authorized person against signature. It can be transferred in another way, the main thing for the Federal Tax Service is to know exactly when the taxpayer or his representative received the document. If delivery by such methods is not possible, the decision is sent as a registered letter by mail.

After six days have passed after sending, the letter is considered to have been received. Within ten days after the decision is made, the tax office sends the person being inspected a demand to pay the tax that was not previously paid or not paid in full, along with penalties.

• What to do if the tax office has requested details of calls from a corporate mobile phone

Conducting a desk audit by tax authorities depending on taxation

All companies use different tax procedures. Tax authorities, in turn, take into account all the nuances and subtleties when checking different types of taxation.

Enterprise property tax

When conducting a desk audit on property taxation of enterprises, when assessing the accuracy of filling out calculation forms, inspectors follow certain rules. Specialists look at the accuracy of the calculations and the preparation of the form. This desk tax audit is visual. The following parameters are subject to it:

• presence of all details on the forms;
• clarity of the information provided;
• mathematical calculations of the final tax amount and the validity of the application of benefits.

Most often, the Federal Tax Service records the following types of violations:

• underestimation of the average annual value of property from the moment of deregistration of fixed assets until sale;
• untimely capitalization of inventory items;
• lack of accounting information about acquired fixed assets;
• absence in the calculations of average indicators of fixed assets for the year, leased;
• understatement of the average annual value of property by the amount of unwritten contributions on disposed property.

For transport collection

When checking the declaration, tax authorities carefully study the second section. The organization must fill out line 050 and other lines about the technical characteristics of the car. The Federal Tax Service does not have such data, and therefore will be guided by the information it has on vehicle registration provided by the traffic police.

If the information provided does not match, the tax officer will require a registration certificate and vehicle registration documentation. If this information does not match, inspectors will request information from the traffic police.

If the vehicle has a direct owner, there will be no difficulties: if you have a car, tax is required. What to do in the case of leasing? Taxes are paid by the owner of the car. More details about this can be found in paragraph 2 of Art. 20 3 of the law of October 29, 1998 No. 164-F3.

Tax authorities will also perform the following actions:

• will check the coefficients calculated by companies for the purchase and sale of vehicles for the reporting period. But these machines must be the property of the enterprise for no more than 1 year;
• will review the rates used to calculate the transport tax;
• will check the accuracy of the conversion of the tax base from metric units to horsepower.

For income tax

The service checks this type of tax in 2 stages: it checks the declaration data and conducts an economic analysis of the declaration.

The Federal Tax Service may require clarification in the following cases:

• in the presence of income taxable and non-taxable to income tax. It is necessary to fill out Appendix No. 1 of the income tax return, where there is income that is not taken into account when calculating the tax base;
• when carrying out tax-free transactions, you should remember that section 7 is required, which contains information about transactions that are not subject to personal income tax;
• when conducting transactions with a zero tax rate, the company must regularly provide explanations for discrepant amounts (at the time of shipment and application of the zero rate);
• if there is income in the non-operating profit of a taxable enterprise, it is displayed in the declaration in the period of sales revenue;
• in the presence of losses reflected in the third appendix to page No. 2;
• when making losses for past periods, you need to check whether the ten-year period from the moment of accepting the loss is valid for tax purposes (clause 2 of Article 283 of the Tax Code of the Russian Federation);
• when receiving targeted funding - in this case, fill out the seventh page of the document (especially if we are talking about impressive amounts);
• when calculating amounts for income tax and advances of individual divisions; here you should check the accuracy of the tax base calculations and the correspondence of the tax base amounts for the department and enterprise, etc.

Desk tax audit in case of closure of individual entrepreneurs

The Federal Tax Service has the authority to conduct tax audits of individual entrepreneurs even after closure and deregistration. A desk tax audit can be carried out against an individual entrepreneur within three years from the date of termination of his activities.

Citizens close their individual entrepreneurs, but continue to be registered as an individual. Such checks are performed quite rarely. The Federal Tax Service is interested only in those citizens about whose work there are certain questions. However, checks against persons selected at random cannot be ruled out.

In this regard, it is worth retaining documentation even after the completion of the company’s activities. Tax officials conduct a desk audit on the territory of the Federal Tax Service and take into account all the information provided by both the person being audited and other persons.

If you fill out the declaration correctly in compliance with the rules established by law and carefully check the information, you have no reason to worry. A desk tax audit is dangerous for those who, due to inattention, make mistakes in calculations or deliberately and groundlessly reduce the size of the tax base.

Problems of an enterprise during a desk tax audit

Sometimes the CEO is present at the inspection. His participation is required if it is necessary to review the case materials, sign a desk tax audit report, or obtain a decision based on the results of the inspection. The manager is the person of the company when considering tax issues (Article 27 of the Tax Code of the Russian Federation). But even in the situations described above, you can assign the duty of presence to an authorized person in accordance with Art. 29 of the Tax Code of the Russian Federation. You only need to issue a power of attorney to the chief accountant or lawyer of the organization.

A desk audit threatens the company with problems in the cases described below.

Tax service employees do not comply with the deadlines for completing desk audits. As a rule, a desk audit concerns VAT and income tax returns. VAT is subject to mandatory inspection if your company wants to return the tax from the budget. The deadline for a desk tax audit is 3 months. Often inspectors violate the established period. But they still have the opportunity to sue your company for taxes that were additionally assessed during the audit. This is stated in paragraph 9 of the Information Letter of the Presidium of the Supreme Arbitration Court of the Russian Federation dated March 17, 2003 No. 71.

Way out: if after a three-month period the Federal Tax Service employees do not report any decision, the chief accountant of your company should send a letter to the tax office asking a question about the results. If no response is received again, ask the chief accountant or lawyer to file a petition in court declaring the lack of action on the part of the tax authorities illegal and demanding a refund of VAT from the budget.

The list of requested documents does not correspond to the law or the subject of the inspection. When conducting an inspection, tax authorities may request additional documentation from your company. In Art. 88 of the Tax Code of the Russian Federation talks about a list of cases when this is possible: for example, if you use certain tax benefits. But there are often situations when the tax inspector of desk audits asks for documentation that has nothing to do with the declarations being audited. For example, at the Belovopogruztrans enterprise, inspectors, checking the VAT declaration, demanded the provision of job descriptions, staffing schedules, a register of shareholders, all kinds of calculations and other data. However, the court ruled that this requirement was illegal (resolution of the Federal Antimonopoly Service of the West Siberian District dated 04/03/2007 No. F04-1830/2007(32936-A27-6).

Way out: When receiving a request for documentation, instruct the chief accountant to check it for compliance with the law. A lawyer can familiarize himself with judicial practice. Perhaps there are cases that confirm that the inspectorate’s demands regarding the request for certain documents are not justified.

But even if the inspectors’ demand is legal, it’s worth considering whether the tax authorities will consider the additional documentation not in your favor. To be on the safe side, give the chief accountant instructions to provide the Federal Tax Service with the papers and explanations you need. It should be emphasized that many enterprises prefer additional documentary evidence. This makes it possible to minimize risks and justify your actions regarding, for example, expenses from an economic point of view. Such documents often include expert opinions on the feasibility of ongoing operations, requests with responses from various government agencies, enterprise business plans, marketing policies, internal orders, background analytical information provided both by the enterprise itself and by outside experts. When preparing these documents in compliance with legal requirements, you as the head of the company have nothing to fear.

You are not able to prepare the required documentation by the specified time. You must provide additional documentation requested by tax authorities:

• five days in advance if the controller identifies errors, inaccuracies and contradictions in the declarations (clause 3 of Article 88 of the Tax Code of the Russian Federation);
• ten days in advance if you want to refund VAT and tax benefits (Article 93 of the Tax Code of the Russian Federation).

Often, business managers are faced with the problem that it is impossible to prepare documentation on time (for example, if you need to provide a lot of information). For failure to comply with the deadlines, a fine of 50 rubles is imposed on those being inspected. for each document not presented on time (clause 1 of Article 126 of the Tax Code of the Russian Federation).

Way out: If you realize that you will not be able to submit all the documentation to the inspectorate, instruct the chief accountant to send an application to the Federal Tax Service with a request to extend the deadline. Despite the fact that tax authorities may not provide such an opportunity, the letter will become an argument in favor of your company if the case is taken up by the court. You should always remember that employees of your organization are obliged to comply with the legal requirements of the Federal Tax Service in a timely and efficient manner.

How to appeal the result of a desk tax audit

If the person being audited denies the violations or does not agree with the options for eliminating them, then he has the right to file objections to the desk tax audit report after receiving it.

The form for submitting objections is written. They must be submitted no later than one calendar month from the date of delivery of the act. The review period is 30 days from the moment the taxpayer received the desk tax audit report. The decision is made after examining the objections.

The deadline for the Federal Tax Service's decision to enter into force occurs one month after the taxpayer received the decision, unless an appeal was filed against it.

If a citizen is not satisfied with the decision, he can appeal it on appeal. Higher authorities consider such applications within 30 days.

The date of entry into force of a decision made by a higher authority begins on the date of its signing. Such a decision can only be appealed in court.