Filing out the results of tax audits: types, procedures and requirements

2024 Author: Howard Calhoun | [email protected]. Last modified: 2023-12-17 10:16

The results of tax audits, both cameral and field, must be properly documented. All the necessary information is prescribed by the head of the group of inspectors in a special act. The rules for filling it out are set out in the Tax Code of the Russian Federation. In the article, we will analyze the requirements for the preparation of the results of tax audits, the procedure for filling out the relevant documents. Let's consider this for two types of verification events - cameral and field.

Timing

Let's start with the timing of the tax audit results. In the event that it was visiting, the leaders of the inspection group undertake to draw up an appropriate act within two months. The term begins to count from the moment the authorized officials have published a certificate of the field tax audit they have carried out.

In the event that violations of domestic legislation on taxes and fees were revealed 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 end of the desk audit.

In the event that a tax field audit was carried out with the participation of a consolidated association of taxpayers, an act on its results must be drawn up within three months. The starting point here is the date of issuance of the certificate, which testifies to the verification carried out by these persons.

Approval of documentation

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 document is endorsed by the following persons:

• Authorized personnel who conducted the inspection.
• The manager in respect of whom this check was carried out. In some cases, his representative signs.
• When drawing up the results of field tax audits conducted by consolidated taxpayers, the responsible representative of this group makes a corresponding entry in the reporting act.

If the person in respect of whom the verification was carried out (desk or field), refuses to put his signature on the act, such a decision is recorded in this document. The same thing happens if the act is refused to be endorsed by the representative of the person in respect of which the tax inspection is organized.

What is indicated in the act?

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

1. Date of this verification act. This implies the number when the inspectors signed the already drawn up document.
2. Full and abbreviated name of the inspected institution, organization. If an audit is arranged in relation to any official, then his full name is indicated. In the case when a tax audit of a separate division of an organization takes place, not only the full and abbreviated name of the organization itself is prescribed, but also the full and abbreviated name this branch, as well as data on its location.
3. F. Acting persons who held the event. The procedure for filing the results of a tax audit (on-site and in-house) suggests that their positions and the name of the tax authority on whose behalf they conduct the audit should also be indicated.
4. For the desk type of inspections - the date of submission to the Federal Tax Service of the tax declaration, calculations and other documentation necessary for the procedure.
5. For an on-site type of inspection - the number and date of the decision of the head of this division of the Federal Tax Service (or his deputy) to conduct such an event.
6. Listing of all documents provided by the verified person during the procedure.
7. The period during which theverification.
8. Name of tax payments that were subject to a desk or field audit.
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. Start and end date of the verification event.
11. Listing of tax control procedures that were carried out throughout the audit.
12. If the facts of violation of the Tax Code of the Russian Federation were not revealed, 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 to document each.
13. At the end of the act - the conclusions of the inspectors based on the results of the event, as well as their proposals regarding the elimination of violations found with references to relevant articles of the Tax Code (in cases where a certain responsibility for the Tax Code arises for these violations).

Who sets document requirements?

As regards the requirements for filing the results of a tax audit (desk and field), they are established:

• Federal level executive structure.
• The Commissioner for Supervision and Control in the Field of Fees and Taxes.

Supplied Documents

We continue to consider the procedure for processing the results of a tax audit (desk and field). Documents fixing the facts of violation of Russian legislation in the field of taxes and fees that werediscovered during verification.

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 office has no right to disclose.
• Paper 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.

Serving the act

Filing out the results of a tax audit (desk or field) ends with the signing of this act by responsible persons. After that, the document is handed over to the person (or representative of this person), in respect of whom the verification 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 a tax audit was carried out by a certain consolidated group of taxpayers, then the responsible person (its head) receives an act within 10 days from the date of completion of the audit. This also happens against a receipt or in another way that does not violate the law.

Refused acceptance

In the article, we analyzed the design of the results of tax audits. Types of tax audits during which an act is drawn up are cameral and field.

Let's consider in detail the case when the person being checked (or his legal representative) evades receiving an act with the results of this event.

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

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

Cases involving foreign entities

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

If such an organization does not operate directly in 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 is the 20th day from the moment the letter was sent.

Questiondisagreement and objections

Both the person in respect of whom a desk or on-site inspection was arranged, and his representative may not agree with the results of the event prescribed in the act:

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

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

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

Objections of consolidated groups

As for objections from consolidated groups of taxpayers, written disagreements are submitted here by the responsible member of the same association. The deadlines are the same - 30 days from the date of receipt of the verification certificate.

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

We analyzed the main provisions of tax legislation (TC, part 1, section 5, chapter 14, art. 100) regarding the registration of the results of two types of taxinspections - field and cameral. As we have seen, the most important object here is the act drawn up based on the results of the event.