Tax audits are not the most pleasant aspect arising in the course of a company's business activities. Even if the tax authorities do not come to visit, they continue to pay close attention to the reporting and turnover of the company. For this purpose, the tax requirements are intended, which are a mini-version of the remote check, caused by figures incomprehensible to the system.
Why answer the requirements?
The tax claim arrives at the enterprise in various ways:
- by mail
- through an electronic document management system;
- on purpose.
Under current law, since 2017, the company is obliged to respond to requests from the IFTS. If earlier the inspectors recommended not to ignore their requests, since such companies could cause increased interest from the control authorities, then from 2017 the absence of an explanatory note in the tax on demand for the period set for the answer will result in a fine of 5,000 rubles for the first offense . Repeated delay in response during the year increases penalties to 20,000 rubles. In addition, the IFTS may block the bank accounts of the company.
Mandatory Attribute Attributes
In connection with the tightening of the rules, a sample of an explanatory note to the tax on demand has become in demand among accountants and lawyers. In fact, the Federal Tax Service Inspectorate does not have a mandatory template for clarifications, but there are rules for responding. Their claims to the design of the explanatory note include a number of mandatory points:
- letterhead;
- company details and contacts;
- availability of outgoing number and date of note;
- mention in the body of the letter of the requisite of the received requirement for the speed of identification;
- a transcript of the position and signature of the person who has put a stroke on the letter.
In what form to write explanations, the taxpayer decides. The answer mainly depends on the nature of the requirement. In any case, we must remember that answering the demand with empty phrases is not suitable. The taxpayer must refer to specific facts, figures and the letter of the tax code, citing documentary evidence.
In what cases do they require documents?
When receiving a request for the submission of documents, you need to know that the tax authorities have the right to request materials only during an on-site or desk audit. Requirements of this kind include:
- counter checks;
- identified discrepancies in reporting;
- application of tax benefits by the company;
- conducting tax control measures.
In other cases, the organization is not required to submit documents and may directly indicate this fact in its response. An explanatory note to the tax at the request for the provision of documents is drawn up depending on the nature of the information. But, in any case, copies of the requested materials should be attached to such a note.
How are applications drawn up?
The execution of evidence must be strictly within the law. If the taxpayer refers to documents, then he must list them in the body of the explanatory note. A duly completed set of copies of materials is attached to the letter. Documentation is copied onto blank sheets, stapled, numbered. On each page is affixed:
- Serial number.
- Copy is right.
- Transcript of the position and signature of the certifying copy.
- Signature.
- Seal of organization.
A copy of the power of attorney of the person who certified the documentation is attached to the kit. If the letter was signed by an employee who has not fixed the right to do so at the Federal Tax Service Inspectorate, then you must attach a copy of the power of attorney to take action.
Counter Verification Response
When writing responses to queries, certain conditions must be observed related to the nature of the requirement. If the company received a request for a counter check, then the company must provide the necessary documentation. In this case, a sample of an explanatory note to the tax at the request of a counter audit will look like a list of copies of the materials presented. Of course, it is necessary to mention the name, TIN / KPP of the company, the checked period.
It is not recommended to provide information that is not asked, even if you want to share. The responsible person must extremely briefly and clearly answer questions strictly on the points of demand. A lot of bewilderment is usually caused by the desire of the tax authorities to find out the nature of the counterparty’s activities, additional contacts, staffing.
Lawyers do not recommend providing such information, citing the fact that the organization is not required to be aware of the events of what is happening with the counterparty. Therefore, in the explanatory note to the tax on demand, the reference will be to the information contained in the contract with the counterparty.
If a VAT claim has arrived
If you are “lucky” to receive a claim regarding value added tax, then most likely errors and inconsistencies were found in the submitted declaration. Since 2017, all VAT correspondence has been conducted electronically through telecommunication channels. The inspector will not accept the answer in paper form, as this is prohibited by law. If errors are found in the declaration, the taxpayer is obliged to submit an updated calculation with the purchase and sale books attached to the deadlines established in the request.
In addition, he must download a scan copy of the clarification. A sample of an explanatory note to the tax at the request for VAT should contain the following justifications:
- causes of errors and inconsistencies;
- taxable difference affected by the clarification;
- tax trend towards arrears or overpayments;
- promise to amend the declaration;
- list of attached scanned copies of documentary evidence, if available.
The documentation is loaded into the TCS as separate files in accordance with the affiliation and details. It must be remembered that the electronic delivery method does not exempt from the certification of copies in accordance with all the rules.
Can they check personal income tax?
A sample of an explanatory note to the tax at the request of personal income tax should also correspond to the requested information. Unlike VAT reporting, personal income tax certificates are not tax returns, therefore, the IFTS can not conduct desk audits. Nevertheless, she has the right to verify the correctness of the compilation of certificates and the calculation of tax.
If the organization received a personal income tax claim, it means that in the preparation of certificates errors were made in the calculations. These errors may include:
- discrepancies between the calculated, withheld, paid tax;
- incorrectly applied deduction;
- a significant reduction in personal income tax compared to the previous period.
Responding to a request from the fiscal authorities, it is necessary to make corrections to the certificates and indicate this in the note. In this case, it will be necessary to list each employee by mistake, and make adjustments to the accounting records.
How to answer for other taxes?
The sample tax note on demand for other taxes is roughly similar to the VAT response. Since all submitted reports are subject to desk verification, it is first necessary to exclude the possibility of making mistakes. If the taxpayer is still mistaken, then he is obliged to submit revised calculations within the specified period. In response, the company mentions how the new calculations will affect the amount of tax.
Upon request, the organization shall attach certified copies of evidence to its sample explanatory note to the tax authority. It happens that a tax request regarding discrepancies in reporting is caused by the legal actions of the enterprise. For example, such discrepancies between income and expenses reflected in the VAT and income tax returns may be caused by the presence of non-taxable amounts. Many types of income and expenses reflected in the income tax return are not subject to VAT.
Substantiated discrepancies
However, they must be included in other income and expenses for profit tax purposes. In this regard, there are no errors in the declaration, and the taxpayer in the explanatory note to the tax on demand, a sample of which can be easily found in online resources, just need to point out this circumstance, referring to the article of the tax code. It is not necessary to submit revised declarations in such cases.
Often, claims come about the inconsistency of the report on financial results with the tax return on profit. You should not be afraid of such requests. The reason for the discrepancy is the difference between accounting and tax accounting. In this case, an example of an explanatory note to the tax one can be a reasoned reference to different principles of reporting and accounting.
Suspicious Losses
The income tax raises a lot of questions for the IFTS, especially if instead of profit the loss is generated in the declaration. If the loss is a one-time nature, then usually this does not attract the attention of regulatory authorities. But in case of permanent losses of the organization, quarterly requests from the IFTS should be expected. Such results of commercial activity seem suspicious to the tax authorities, especially if the company is not going to begin bankruptcy proceedings.
Factors affecting the loss-making of the enterprise, can be very different. In most cases, this is due to the high share of non-operating expenses that are not related to profit. For example, an organization has a large receivable with an expired term and is required by law to create a reserve, the amounts of which fall into non-operating expenses.
An explanatory note to the tax on the claim for losses should contain explanations about the occurrence of the reasons for the excess of expenses over income. If the results were influenced by macroeconomic factors, it should be written that the company is not able to change the economic situation in the region, the exchange rate, inflation and the like. At the same time, it is advisable to promise to optimize costs in the near future.
It must be remembered that the company is suspected of unlawful actions and has the right to summon executives to the commission if the answer is not sufficiently substantiated. Explanations are written in free form.