Desk check what is it? Terms of the desk audit

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

The article will consider in detail what is a desk audit, what goals it pursues, the main features, timing and place of its conduct will be determined. Special attention will be paid to the execution and appeal of the results of the check.

Desk tax control

Desk check - what is it? Before answering this question, it is necessary to say a few words in general about the inspections carried out by the 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. Chamberal (KNP).
2. Outbound (GNP).

CNP is more efficient than the field one, as it allows you to cover a larger number of taxpayers due to its specifics.

Desk check - what is it? What goals does it pursue and what principles does it follow? More on that below.

Carrying out CNP is regulated by the norms of the Tax Code of the Russian Federation,Guidelines for its implementation and approved forms of documents for this inspection.

KNI Goals

The main objectives of the desk audit are:

1. Control over the correct application of tax law.
2. Detection and suppression of tax offenses.
3. Checking the legitimacy of claimed tax credits and deductions.

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

Principles that define the essence of KNP

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

• Subject of the audit: the subject of the KNP are the documents submitted by the taxpayer, as well as the documents at the disposal of the inspection.
• Place of verification: KNP, unlike GNP, is carried out at the tax office, and not at the person being checked.
• Persons in charge of the inspection: as mentioned above, the inspection is entrusted to officials with special powers. No special permission is needed to conduct an inspection.
• Time period covered by the check: the period specified in the declaration.

Terms of desk review

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

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 stamp of the postal item. Accordingly, if the letter is lost in the mail and takes more than 3 months, then it turns out that the verification period will expire by the time it arrives at the inspection?

The Federal Tax Service made it clear in its letter, according to which the audit cannot begin until the receipt of the declaration by the auditing (tax) authority. Thus, the date of submission will be the date on the stamp of the letter, and the start date of the check will be the date the tax authority received this declaration.

Obtaining documents under the KNP

Request for information within the KNP is made in the following cases:

1. If errors, inconsistencies and discrepancies between the data contained in the submitted declaration with the data in supporting documents or information available in the tax authority are found during the audit, the department of cameral audits has the right to demand explanations from the taxpayer or correct inaccuracies in the submitted declarations.
2. If the tax payable in the amended declaration submitted to the inspectorate is less than in the primary one, 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 they will concern the validity of the claim of this loss.
4. Additionally, you will also need to confirm the tax benefits declared in the declaration.
5. When refunding VAT, the inspector canrequest documents that confirm the legitimacy of the deduction application.

The tax authority is not en titled to request other documents.

Having established the principles and goals that guide a desk audit, what it 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 formalizing and appealing the results of the audit.

Stages of KNI implementation

It is conditionally possible to distinguish several stages of the KNP:

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

Directions for KNP

When conducting an 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. Conducts an analysis of the indicators of the submitted declaration and the indicators of declarations for other taxes.
3. General analysis of the data contained in the declaration with the data of the tax authority.

Desk check. Documents documenting its result

In case of discovery of circumstances of violation of the legislation on taxes and fees, expressed in non-payment of tax,understatement of expenses, unreasonably declared deduction or loss, late submission of the declaration and other violations, the inspector draws up an Audit Report.

The act must be drawn up within ten days (working days) and signed by the inspectors and directly by those in respect of whom the verification was carried out.

The KNP Act must include the following information:

1. Date and act number.
2. Initials and positions of the persons who conducted the inspection.
3. Name of the person being checked (full and abbreviated).
4. Day of submitting the declaration for inspection.
5. Declaration registration number.
6. Day of start and end of verification.
7. List of control measures carried out.
8. Identified tax violation events.
9. The results of the audit, the assigned measure of responsibility and proposals for eliminating violations.

Within 5 days, the act of a desk audit is transferred to the taxpayer in his hands or in another way.

If it is not possible to deliver the act in person or the taxpayer evades receiving 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 audit report by the taxpayer should be considered the 6th day from the date the report was sent 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 period, and therefore is deprived of the right to present his objections under the act. Therefore, it should be considered correctdirectly 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 for VAT, personal income tax and any other tax, or rather, documents received during its implementation, are subject to consideration by the head (deputy head) of the inspection.

The inspector is obliged to notify the verifier of when the materials received during the inspection will be considered.

The absence of a person notified of the date and place of the audit cannot be a reason for postponing the date of the audit and is carried out in this case without it.

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

After reviewing the materials of the audit, a decision is made on bringing or refusing to hold liable.

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

Appeal against 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 on the entire act or on its individual provisions.

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

The taxpayer's objections are considered within 30 calendar days from the moment the latter receives the inspection report, and after their consideration a decision is made.

The decision of the tax authority comes into force one month after it is received by the taxpayer, if it is not appealed on appeal.

A person who disagrees with the decision has the right 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 enters into force from the date of its signing and can only be appealed in court.

Taking into account the above, we can conclude that the question of whether a cameral check - what it is, is covered in full.