Reporting tax audits: types, procedures and requirements

The results of tax audits, both cameral and field, should be properly formatted. All necessary information is prescribed by the head of the group of inspectors in a special act. The rules for its completion are set forth in the Tax Code of the Russian Federation. In the article we will analyze the requirements for processing the results of tax audits, the procedure for filling out the relevant documents. Consider this for two varieties of verification activities - office and visiting.

The timing

Let's start with the deadlines for issuing the results of a tax audit. In the event that it was visiting, the leaders of the inspection team undertake to draw up an appropriate act within two months. The term begins to be counted from the moment the authorized officials published a certificate of their on-site tax audit.

In the event that violations of domestic legislation on taxes and fees were identified as a result of a tax desk audit, officials carrying out this procedure must draw up an act in the prescribed form. The terms here are somewhat different - within ten days from the date of the end of the desk audit.

In the event that a tax audit was conducted with the participation of a consolidated association of taxpayers, an act on its results should be drawn up within three months. The reference point here is the date of issue of the certificate, which indicates the verification carried out by these persons.

Documentation Sight

The most important part of the registration of the results of tax audits is the signing of an act with the results of the procedure. The following persons endorse the document:

• Authorized employees who performed the audit.
• The manager in respect of whom this audit was carried out. In some cases, his representative signs.
• When registering the results of on-site tax audits carried out by consolidated taxpayers, the responsible representative of this group makes an appropriate entry in the reporting act.

If the person in respect of whom the check has been carried out (cameral or visiting) refuses to put his signature on the act, such a decision is made in this document. The same thing happens if the act refuses to endorse the representative of the person against whom a tax audit has been organized.

What is indicated in the act?

We have already established that the registration of the results of a tax audit (field and desk) is the preparation of an act. The tax legislation of the Russian Federation imposes strict requirements on the content of the document. It must necessarily indicate the following:

1. The date of this inspection act. This implies the date when the inspectors signed the document already drawn up.
2. Full and abbreviated name of the audited institution, organization. If the audit is conducted in relation to any official, then his name F. I. O. is indicated. In the case when a tax audit of a separate division of an organization takes place, not only its full and abbreviated name is registered, but also its full and abbreviated name this branch, as well as data on its location.
3. F. I. O. of the persons conducting the event. The procedure for processing the results of a tax audit (exit and desk) suggests that their positions and the name of the tax authority on behalf of which they conduct the audit must also be indicated.
4. For desk-type inspections, the date of submission to the FTS department of a tax return, calculations and other documentation necessary for the procedure.
5. For the on-site type of inspections - the number and date of the decision of the head of this unit of the Federal Tax Service (or his deputy) to conduct such an event.
6. Listing of all documents that the verified person provided during the procedure.
7. The period during which the verification took place.
8. The name of the tax payments for which a desk or field audit was held.
9. The place of residence of the individual in whose respect the event was held. Or the location of the organization where the tax audit took place.
10. The start and end date of the verification exercise.
11. Listing of tax control procedures that were carried out throughout the audit.
12. If there were no facts of violation of the Tax Code of the Russian Federation, then an appropriate entry is made in the act. In the case when they were found, it is necessary not only to list such facts, but also documentary evidence of each.
13. In conclusion of the act - the conclusions of the auditors following the results of the event, as well as their suggestions for eliminating the discovered violations with links to relevant articles of the Tax Code (in cases where a certain liability for the Tax Code comes for these violations).

Who sets the requirements for the document?

As for the requirements for the registration of the results of a tax audit (cameral and field), they are established:

• Federal level structure of the executive branch.
• Commissioner for Supervision and Control in the field of fees and taxes.

Attached documents

We continue to consider the procedure for processing the results of a tax audit (desk and field). Documents fixing facts of violation of Russian legislation in the field of taxes and fees that were discovered during the audit should be attached to the aforementioned act.

But at the same time, documents that were received from the person or organization being checked are not attached to the act. In addition, the following cannot be used as attached evidence:

• Documentation containing data that the tax service does not have the right to disclose.
• Securities containing tax, banking or other secrets of third parties protected by Russian laws.
• Personal information of individuals.

All other documentation that does not fall under these prohibitions is attached to the act in the form of extracts.

Presentation of the act

Registration of the results of a tax audit (desk or field) is completed by the signing of this act by responsible persons. After that, the document is handed to the person (or representative of that person), in respect of whom the check was carried out, against receipt.

Another method of transmission is also allowed - in the case when it allows the fact of fixing the date of receipt of the message. The transfer of the act must occur within five days from the date of its signing by the inspectors.

If the tax audit was carried out by some consolidated group of taxpayers, the responsible person (its head) receives an act within 10 days from the date of completion of the audit. This also occurs on receipt or in another way that does not violate the law.

Refusal to accept

In the article, we examined the design of the results of tax audits. The types of tax audits in which an act is drawn up are desk and field.

We will consider in detail the case when the inspected person (or his legal representative) evades receiving an act with the results of this event.

First, this should be reflected in the entry in this document. Secondly, the act should still be sent to the addressee. In this case, the document is sent by registered mail at the location of the audited organization (or its branch, unit), at the place of residence of the audited individual.

When choosing this method, the date of delivery of the verification certificate to the addressee is considered the sixth day from the date of sending the tax document by mail.

Cases with foreign organizations

We will analyze other cases of registration and implementation of the results of a tax audit. Another option - the foreign organization turned out to be verified. This does not apply to diplomatic missions and international companies that are subject to tax registration in accordance with paragraph 4.6 of Art. 83 of the Tax Code of the Russian Federation.

If such an organization does not carry out its activities directly on the territory of Russia through its branches or separate divisions, then the act is sent to its address by mail in the form of a registered letter (to the address from the Unified State Register of Taxpayers). In this case, the date of delivery of the document to the addressee shall be considered the 20th day from the moment of sending the letter.

The issue of disagreement and objection

As a person in respect of whom a desk or field inspection was arranged, his representative may not agree with the results of the event, as prescribed in the act:

• With the facts reflected in the document.
• With suggestions and conclusions of auditors.

Within one month from the date of receipt of the paper, the inspected has the right to file written objections both to this document as a whole, and to its individual points. To do this, you need to indicate them in writing and apply to the local tax authority with a document.

Also, the persons or organizations in respect of which the audit was carried out, have the right to attach documentation (or certified copies) to their objections, confirming the validity of their objections. Papers can be brought both on a personal visit and sent by mail.

Objections of Consolidated Groups

As for objections from consolidated groups of taxpayers, written disagreements are presented here as a responsible member of the same association. The deadlines are the same - 30 days from the receipt of the inspection report.

As in the previous case, this responsible participant has the full right to draw up a written objection and attach documents (or their certified photocopies) to him confirming his words.

We examined the main provisions of tax legislation (Tax Code, part 1, section 5, chap. 14, article 100) regarding the presentation of the results of two types of tax audits - field and office. As we have seen, the most important object here is an act drawn up according to the results of the event.