2024 Author: Howard Calhoun | [email protected]. Last modified: 2023-12-17 10:16
A desk audit is a type of audit conducted within the tax authority in pursuance of the Tax Code of the Russian Federation. This type of review of documentation is carried out on the basis of tax returns provided by the payer, as well as other documents that would confirm the calculation and payment of taxes.
A desk audit is carried out by employees of the tax service without special permission in the form of an order from the leadership of this body in accordance with their functional duties. The duration of this verification process is no more than three months from the date of the actual submission of the necessary documents to the inspectors. This date is considered the beginning of the test.
In pursuance of Article 31 of the Tax Code of the Russian Federation, the tax authorities, in the course of reviewing the necessary documentation, the payer may be called in a written notification to provide some explanations. In addition to the above, a desk audit allows obtaining information about the activities of the payer in interaction with counterparties. These business entitiesthe tax authority also requests documents on the specified interaction. This check is called "counter".
A desk audit consists in monitoring the completeness and correctness of filling in all the necessary details, the correctness of the calculations of the submitted reports, the comparability of their results, as well as compliance with the approved rules for filling out these reports.
When certain violations of the law are detected by the payer, the inspectors draw up an inspection report. In the event of a calculated surcharge of taxes revealed by a desk audit, the tax authority sends a demand for the payment of the specified amount with pen alties. If the taxpayer fails to comply with the demand within the prescribed period, then the tax authority decides on the collection of the amount of tax and pen alty interest by force.
A desk audit, according to the Tax Code of the Russian Federation, can cover no more than three years of activity of the entity that preceded the audit.
Modern Russian tax policy has chosen the strengthening of analytical work with the introduction of a comprehensive economic and legal analysis of the financial and economic activities of subjects as a priority area of control work. Therefore, the concept of tax control is reduced to conducting desk audits. This is due to the following circumstances:
- Desk audit - a less time-consuming form of tax control and amenable to automation;
- thistype of verification work, it is possible to cover all taxpayers who have submitted reports to the tax authorities. And when conducting field audits, the tax authorities can check only a quarter of the total number of taxpayers.
Also, a desk audit can be important in two ways. The first is the controlling means of the correctness and reliability of the preparation of tax returns. The second purpose of such an audit is to use it as a guideline in the selection of payers for scheduled on-site audits.
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