Desk check what? Terms of desk audit

The article will examine in detail what is a desk audit, what goals it pursues, the main features, timing and place of its implementation will be determined. Registration and appeal of the results of the audit will be given special attention.

Office tax control

Desk check - what is it? Before answering this question, it is necessary to say a few words in general about inspections conducted by tax authorities.

Tax audits, being an effective means of tax control, make it possible to achieve uniformity in the application of legal norms in the field of taxation, compliance and strict adherence to these norms. There are two types of checks:

1. Cameral (KNP).
2. Exit (GNP).

KNI is more effective than exit tax because it allows you to cover a larger number of taxpayers due to its specificity.

Desk check - what is it? What goals does it pursue and what principles are guided by? About it below.

Conducting KNI is regulated by the norms of the Tax Code of the Russian Federation, Methodological recommendations for its implementation and the approved forms of documents for this audit.

KNI goals

The main goals to which the desk audit is aimed are:

1. Control over the correct application of tax law.
2. Detection and suppression of tax violations.
3. Verification of the legality of declared benefits and deductions reflected in the tax return.

The right to conduct a desk tax audit is within the competence of the tax authorities of the Russian Federation.

Principles defining the essence of KNI

The principles of desk audit are essentially the features of its purpose and conduct.

• Subject of verification: the subject of the KNI is the documents submitted by the taxpayer, as well as documents held by the inspection.
• Place of verification: KNP, unlike GNP, is carried out by the tax inspectorate, and not by the person being verified.
• Persons conducting the audit: as indicated above, the inspection is entrusted to officials with special powers. There is no special permission to conduct an audit.
• Period of time covered by the audit: the period indicated in the declaration.

Terms of desk audit

KNI is conducted within 90 days from the moment of submission of the declaration or calculation to the inspection. In practice, it may be difficult to determine the start date of the audit.

For example, according to the Tax Code of the Russian Federation, the date of submission of the declaration by mail is the date indicated on the postmark. Accordingly, if the letter is lost at the post office and will last more than 3 months, then it turns out that the verification period will expire by the time it enters the inspection?

Clarity was introduced by the Federal Tax Service in its letter, according to which the audit cannot begin until the inspection (tax) authority receives the declaration. Thus, the date of submission will be considered the date on the postmark of the letter, and the date the audit begins is the date the tax authority received this declaration.

Obtaining documents under the KNI

Information is requested under the KNI in the following cases:

1. In case of errors, inconsistencies and discrepancies between the data contained in the submitted declaration with the data in the supporting documents or information available in the tax authority, the desk audit department is entitled to require clarification from the taxpayer or correct inaccuracies in the submitted declaration.
2. If in the revised declaration submitted to the inspection the tax payable is less than in the primary, the inspector has the right to demand explanations and documents justifying the legitimacy of such a reduction.
3. Similar explanations will also have to be provided if a loss is declared in the declaration. Only in this case will they concern the validity of the statement of this loss.
4. Additionally, you will also need to confirm the tax benefits declared in the declaration.
5. When refunding VAT, the inspector may request documents that confirm the validity of the deduction.

The tax authority is not entitled to request other documents.

Having established the principles and goals that guided the desk audit, what this gives the taxpayer and what features of the audit follow from this, we will analyze the main stages and directions for conducting this type of tax control, as well as the features of registration and appeal of the audit results.

Stages of KNI

It is conditionally possible to distinguish several stages of KNI:

1. Acceptance and registration of the declaration in AIS "Tax".
2. Arithmetic and cameral control of the received declaration.
3. Implementation of direct control measures to verify the submitted document.
4. The completion of KNI.
5. Preparation of an act of KNI or other document.
   

Directions for KNI

During the inspection, the cameral department:

1. Compares the indicators of the submitted declaration with the data of the declaration for the same tax for the past period.
2. It analyzes the indicators of the submitted declaration and indicators of declarations for other taxes.
3. General analysis of the data contained in the declaration with the data of the tax authority.

Office check. Documents filling out its result

In the event that circumstances of violation of the legislation on taxes and fees, which manifested itself in non-payment of taxes, understatement of expenses, unreasonably declared deduction or loss, untimely submission of a declaration and other violations, the inspector draws up an Inspection Act.

The act must be drawn up within ten days (of the workers) and signed by inspectors and directly to those against whom the inspection was carried out.

The KNI act must necessarily include the following information:

1. Date and number of act.
2. Initials and positions of persons who conducted the audit.
3. Name of the audited person (full and abbreviated).
4. Day of submission to the inspection declaration.
5. Registration number of the declaration.
6. Day start and end check.
7. The list of control measures.
8. Identified tax offense events.
9. The results of the audit, the assigned measure of responsibility and proposals to eliminate violations.

Within 5 days, the act of cameral inspection is transferred to the taxpayer in his hands or in any other way.

If it is not possible to personally submit the act or the taxpayer refuses to receive it, the tax authority sends the act by mail.

According to the general rule enshrined in the Tax Code, the date of receipt of the act of verification by the taxpayer should be considered the 6th day from the date of sending the act by mail. But in this case, in practice, misunderstandings often occur due to the fact that a person receives an act much later than the specified deadline, and therefore loses the right to present an objection to the act. Therefore, the right day should be considered the day the taxpayer received the act, which is confirmed by the data of the Russian post.

After 10 days after receipt of the act, a desk audit of VAT, personal income tax and any other tax, or rather, documents obtained during its conduct, are subject to review by the head (deputy head) of the inspection.

The inspector is obliged to notify the inspected about when the review of materials received during the inspection will take place.

The absence of a person notified of the date and place of the audit cannot be a reason to postpone the date of the inspection and is carried out in such a case without it.

If the inspectors need to obtain additional information or study newly discovered circumstances, the head of the inspection may decide to conduct additional measures of tax control. The duration of these events should not exceed one calendar month.

After reviewing the audit materials, a decision is made to bring or to refuse to hold accountable.

So, we have identified the stages and directions, the design features of this type of control, as a desk audit. What is the appeal of the act of verification and how it happens, we will consider further.

Appealing the results of cameral tax control

If a person does not agree with the conclusions reflected in the act, he can send his objections to the inspection as a whole throughout the act or to its individual provisions.

Objections must be submitted in writing no later than one calendar month from the date of receipt of the act.

The objections of the taxpayer are considered within 30 calendar days from the date of receipt of the last act of verification, and after their consideration a decision is made.

The decision of the tax authority shall enter into force one month after its receipt by the taxpayer, if it is not appealed on appeal.

A person who does not agree with a decision is entitled to file an appeal against him within a month, which must be considered by a higher authority within 30 days.

The decision made by this instance shall enter into force on the date of its signing and may be appealed only in court.

Based on the foregoing, we can conclude that the question of cameral inspection - what it is, is fully covered.