The timing of the on-site tax audit, or rather, its violation, most often causes controversy. In general, all activities in this industry are regulated very carefully and specifically. However, in order to realize its whole essence, it is first necessary to understand what the Tax Code of the Russian Federation means by these actions.
What is a tax audit?
State control affects all spheres of society. Payment of taxes is one of the main ways to ensure the country's budget, which explains the importance of this industry. If we talk about control in this area, then it applies to absolutely any person, be it physical or legal. All means, methods and conditions for its implementation are fixed by law, which also confirms the special importance and attention of the state.
So, what is control in the particular field under consideration? A tax audit is always a combination of certain actions. It is aimed at determining whether certain estimates are legal or not. The subject of such activities, respectively, will be exclusively the tax authority, which has a large number of special powers in this area.
Classification
Types of checks are not very diverse, but the division into them is quite significant. Depending on the significance, two classifications of tax audits are most often identified. The first criterion is the frequency of checks. They can be both primary and secondary. That is, from the name of the species it follows that the checks are fundamentally different from each other when they are performed for the first time or when it happens repeatedly. Actually, all the difference is only in the order and timing.
The second classification is the most popular, used constantly and being the main: field inspection and desk. This control is carried out at the location of the organization or in the tax authority, respectively. Most often, the first option is the most ambitious one, requiring a thorough study of all documents and facts, and the second is the easiest way to control the calculations made by citizens.
Tax authority and its powers
The Tax Code of the Russian Federation is considered one of the most voluminous codified laws of the Russian state. It contains a huge number of norms relating both to individual types of taxes, the procedure for their payment, and to the powers of the relevant authorities. Their activities are regulated no less, and sometimes even more than the actions of citizens in this area.
So, one of the main powers of the tax authority is to conduct inspections, control over deductions of citizens. In addition, they are required to clearly comply with all necessary regulations, for example, the term for an on-site tax audit involves a couple of months of work. Failure to comply with this rule will entail negative consequences for the relevant authority.
Field Checkout Form
Each type of control is found in legal relations related to this area, constantly. Field inspection differs in several aspects from other similar types. Its peculiarity is that it completely absorbs the payer's territory. Among other things, the duration of an on-site tax audit is also specific compared to other control options.
So, how to determine the concept under consideration? Field inspection is a certain form of control, implying the study and comparison of all necessary primary documents of the organization. It is important to remember that such actions are carried out exclusively by decision of the management and, moreover, only at the place of the taxpayer. It is these specific features that distinguish field testing from other equally important types.
Defining the objectives of this activity
What is the state’s motivation when it creates so many norms for regulating this or that relationship? Of course, the whole point is in control. Every attitude requires rules, otherwise everything will grow into uncontrollable actions of a completely diverse and, moreover, chaotic nature. Actually, tax law, inspections, including on-site inspections, have goals similar to the state, since they are the ones who built them.
The main goals set by the tax authorities are considered very typical results in this area. During an on-site inspection, violations are detected, their prevention and elimination. Typically, such activities are carried out in the event of a reorganization or even liquidation of a legal entity, and accordingly, the goal is also to identify possible illegal income and deductions.
Verification Terms
Any activity requires clear regulation. Tax authorities have many rules that are concluded not only in the Tax Code of the Russian Federation, but also in other acts. In addition, there are local acts that determine the entire process of implementing such actions. So, with regard to the control function, and in this particular case we are considering the procedure and timing of the on-site tax audit, of course, several conditions are necessary.
The considered form of control is specific for all points, including in the issue of its implementation. The first thing that is necessary for a field audit is the consent of the head of the tax authority. It is impossible to carry out such actions without his decision. In addition, it is always important to remember that the term of an on-site tax audit should not exceed the established limits.
Another condition for conducting this audit is the position of the organization to which these actions are directed. The exit form of control is implemented only when the liquidation, that is, the abolition, of a legal entity, or a change in its public pension fund, that is, reorganization, takes place. This is an important aspect, since it is at this stage that the identification of possible violations, as well as hidden income and unpaid taxes, is especially significant.
Verification Procedure
Everything you need is recorded in the Tax Code of the Russian Federation. He explains in detail and precisely what actions follow each other so that subsequently the results of the control carried out do not lose their significance. The tax authorities can only adhere to the established rules, which state what are the dates for field tax audits, what reservations and restrictions exist.
So, if we talk about the verification procedure, then it is simple. After obtaining permission from the head of the tax authority, at least two inspectors are sent to the organization. Usually more are not required. They during the necessary time, but without exceeding the term of the on-site tax audit, examine and compare all the necessary papers.
What are the dates for field tax audits
The order of any activity is always regulated. The term for an on-site tax audit is calculated after its appointment. As mentioned above, the permission of the management is the initial stage, which means that it is the starting point of the days allotted for the implementation of the control function. The tax code of the Russian Federation fixes several terms. The minimum of them is two months - this is the total term for an on-site tax audit. However, this does not mean that bodies are limited only by these days.
The law implies the ability to increase this period of time. Of course, this requires special permission. This issue is for consideration by the authority that exercises supervision in this area, namely, the tax authority. In each case, the grounds and procedure for this are considered separately.
Upper time limits
What is the maximum term for an on-site tax audit is recorded only by the Tax Code of the Russian Federation. As in many sources of law, the option of capturing a period of time for more effective activities of the authorities is very popular and absolutely acceptable. However, the law does not make it possible to carry out activities such as tax control for any time.
Article 89 of the Code, in addition to the minimum, or, in other words, general, defines the maximum period for conducting an on-site tax audit. The law establishes a period of six months. Of course, theoretically, and in the end, and in practice, there are different cases, but this rule is considered key, its violation entails consequences for the tax authority.
According to the norms of the codified act, the term for an on-site tax audit cannot exceed the established upper limit of six months. This time, according to lawmakers, is sufficient for complete and thorough control, and it must be understood that such a hobby of working hours is allowed and not always applied. There is no reason to believe that any request for an extension of time will be granted, which means that the benchmark should be for a minimum period of time.
Reasons to extend the inspection deadlines
As already mentioned, the Tax Code allows an increase in the time during which the relevant authorities will take the necessary control actions in the field of taxes and fees. The law establishes a period of two months, four and six. The last two options are exceptions, which are not applied in practice without good reason. So, despite the fact that the duration of the on-site tax audit is sixty days, you should pay attention to other options.
The time devoted to control by the tax authorities depends on how large the organization is, whether there is a violation of the law by the taxpayer, and, of course, whether there are circumstances from the category of force majeure. In the event that there are conditions suitable for at least one of the categories listed, the term for an on-site tax audit may well be extended by order of the head of the relevant body.
Renewal Procedure
Any change in the course of a particular work of the tax authorities requires special attention. Changing the terms means changing the order, since the entire action plan should be completely revised to the new adopted provisions. So, to extend the verification time, permission is required, as well as to carry out such activities as a whole. But who gives this right?
As you know, the term of an on-site tax audit is calculated from the moment that permission was received by the head of the relevant body. When the time for the implementation of control functions requires extension, the meaning of the actions is the same, with the exception of the fact that consent is given by another subject. In cases of extension of time, either the Tax Administration or the Federal Tax Service of Russia is involved in decision-making.
What is included in the period of a field tax audit
The peculiarity of this form of control over the workflow of taxpayers is that it is carried out exclusively on the territory of organizations that have become the object of such actions. So, due to the fact that employees of the tax authority exercise control in the territory of the taxpayer, all actions performed by them will together give an on-site inspection when they are carried out in the organization. Everything that happens outside of it, even if implemented by inspectors, will not be included in the considered period.
If we talk about any specific actions, then the tax audit includes the three most common ones that help to collect all the necessary information. This is an inspection of all the premises and territories of the organization, reclamation and examination of documents related to the tax sphere, and an inventory, which may also indicate a violation of the law.
The value of an on-site tax audit
Federal authorities control every area of activity of the whole society. Taxes and fees are not deprived of attention. The issue of regulating this area has always been almost in first place. As for control by the tax authorities, it is no less important, as is regulation by law. All this is interconnected, since the code provides a theory, and the Federal Tax Service of Russia, and often the Federal Authority, implement it in practice. Field tax audits are one of the most common, as they are considered the most effective in the fight against violation of the law, tax evasion and income hiding.