Tax audits: types, grounds, periods, deadlines

Tax audit - concept and types

A tax audit is one of the ways the Federal Tax Service exercises control over the activities of individual entrepreneurs and legal entities. In accordance with the provisions of Art. 87 of the Tax Code of the Russian Federation, tax audits are of 2 types:

Desk - carried out by the tax authority at its immediate location. The objects of research are tax returns and other reporting documents submitted by the taxpayer to the Federal Tax Service (Article 88 of the Tax Code of the Russian Federation). Unscheduled desk audits cannot be, since they are actually initiated by the taxpayer himself, sending a declaration to the Federal Tax Service.
On-site visits are carried out by the tax authority on the territory of the taxpayer on the basis of a decision made by the head of the Federal Tax Service branch (Article 89 of the Tax Code of the Russian Federation).

According to paragraph 4 of Art. 89 of the Tax Code of the Russian Federation, the subjects of a tax audit are the correctness of calculation of the amount of tax payments and compliance with the deadlines for their transfer to the budget. Clause 5 of this article sets a limit on the number of audits that can be carried out against a taxpayer in one period: the tax authority does not have the right to conduct more than 2 audits for 1 tax per year. According to paragraph 6 of the same article, the maximum duration of an on-site inspection is 2 months, but this period can be extended to 4 or even (in exceptional cases) 6 months.

Tax audits can be either scheduled or unscheduled. In the first case, the tax service includes the enterprise in the prepared schedule in advance; in the second, the audit is carried out spontaneously. At the same time, the legislation does not contain a precise definition of the concept of “unscheduled inspection,” although in practice such events are carried out quite often.

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Tax audit of an organization: features of unscheduled audits

A special feature of unscheduled audits is the so-called preliminary check. It is relevant in cases where the basis for control measures is an appeal from “ill-wishers” or a request from the prosecutor’s office.

At this stage, the Federal Tax Service has the right to:

Request additional explanations and evidence from the person who sent the violation report
Analyze the information and information available to the inspectorate about the person being inspected
Carry out control measures on this issue without interaction with the person being checked (for example, carry out a “exit at the address” in order to record the fact of the person’s absence in a given place)
Request the person in respect of whom the “signal” was received to provide their explanations

It is impossible to hold someone accountable based on the results of a preliminary inspection, but if during its implementation the facts of a violation are confirmed, then a reasoned submission is prepared to order an unscheduled inspection.

Otherwise, the procedure for conducting scheduled and unscheduled audits is similar. The procedure begins with the decision by the head of the inspectorate or his deputy to conduct an inspection, which must indicate:

taxes that will be audited
a period of time
Names and positions of officials participating in control activities. The group leader must be indicated. If the participation of law enforcement officials in the audit is expected, this should also be indicated in the decision.

An on-site audit is carried out through the implementation of individual control activities, such as:

Request for documents (information) from the person being inspected, its counterparties and other persons (banks, licensing authorities, self-regulatory organizations, etc.);
Obtaining bank statements of the person being audited, as well as his counterparties along the chain;
Conducting inspections of the territory (office, warehouse, production premises, etc.)
Removal of objects and materials;
Obtaining witness statements. Not only the director and accountant of the company being audited, but also current and especially former employees can be called as witnesses; directors and founders of counterparties; any persons who are able to provide officials with the necessary information;
Conducting examinations and attracting specialists. Most often, examinations are carried out to assess the value of real estate objects and the authenticity of the signature.

The inspection must be completed within 2 months, but if there are significant grounds, it can be extended by a decision of a higher authority. The actual inspection period is much longer and can last up to a year, because officials constantly suspend the inspection: they sent a request to submit documents - they suspended the inspection until the results were received; sent demands to counterparties - suspended.

When the inspection is suspended, it is prohibited to carry out control activities, but as a rule, this time is actively used to analyze documents and information already received. The audit ends with the preparation of a certificate and report. The report records all detected violations.

If the taxpayer does not agree with the conclusions of the report and has sufficient evidence to refute them, he has the opportunity to file objections, which, together with the report, are considered by the head of the Federal Tax Service and taken into account when making the final decision on the audit.

Unscheduled tax audit - grounds for conducting

The procedure for organizing and conducting unscheduled inspections of various kinds (including those initiated by the tax service) is determined by the provisions of Art. 10 of the Federal Law “On the Protection of Rights...” dated December 26, 2008 No. 294. Clause 2 of this article provides a list of grounds for conducting an unscheduled tax audit of an organization.

Thus, legal entities and individual entrepreneurs should expect inspectors if:

the period allotted by the tax authority to eliminate violations identified during a previously conducted audit has expired;
The head of the supervisory authority, based on the request of the prosecutor, issued an order to conduct an unscheduled inspection.

According to Part 11 of Art. 89 of the Tax Code of the Russian Federation, unscheduled inspections are carried out related to the implementation of the procedure for reorganization or liquidation of an enterprise (in this case, it does not matter when and for what reason the previous inspection was carried out). In this case, tax authorities can check a period not exceeding 3 calendar years preceding the year in which the decision was made on the need to conduct such an audit.

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The procedure for conducting an unscheduled on-site inspection is similar to the procedure for conducting a regular on-site inspection, which is established by clause 5 of the letter of the Federal Tax Service of the Russian Federation “On recommendations...” dated July 25, 2013 No. AS-4-2/13622. In fact, an unscheduled inspection is an on-site inspection, but the Federal Tax Service does not conduct it on the basis of a pre-developed and approved plan, but for other reasons. Next, let’s take a closer look at what criteria does the Federal Tax Service use to select certain companies for inspection?

Requirements for counter tax audits

A counter audit can only be carried out regarding the taxpayer’s relations with other organizations (“money laundering”).

During the audit, the tax office may require the provision of financial statements that relate to the subject of suspicion (transfer or transfers of funds for “laundering”) but nothing more (other financial transactions).

The counter audit is limited to the five reporting years that precede the audit itself, as well as the current year.

Example. A counter audit of the organization Privet LLC is carried out on August 22, 2010, which means the tax service can request financial turnover from 2009 to 2005, as well as for the year itself (2010) of the audit.

Procurement can take place in one or two stages. For single-stage tenders or auctions, order requirements cannot be changed during the entire bidding period. During two-stage sales, conditions may undergo some changes.
There are several types of systems for searching for purchases on the Internet. Some of them are free, like viewing the Register on the state website https://zakupki.gov.ru. Read about procurement tenders here.

When performing an audit, the tax service has the right not only to request any documents and materials that relate to this case, but also has the right to inspect all premises and territories belonging to the inspected entity, ask questions and receive appropriate answers from company managers and officials who are responsible for conducting financial transactions.

Responsible persons, managers and other employees have the right not to answer questions if the inspection body violates the rules for conducting an inspection and shows interest in unrelated financial and other transactions of the organization.

Making changes or any additions to reporting documents and documents provided upon request is strictly prohibited.

Publicly available self-assessment criteria for taxpayers

In addition to the areas in which the financial and economic analysis of the enterprise’s activities is carried out, Federal Tax Service Order No. MM-3-06/ [email protected] defines a list of criteria that serve as a guide for the tax authority when deciding to conduct an on-site audit. This list includes:

Low tax burden on the taxpayer. When assessing this indicator, tax authorities compare the tax burden of a particular organization with the average amount of tax payments transferred by enterprises operating in the same industry. The calculation of the average level of tax burden is carried out on the basis of statistical information characterizing the total volume of cash turnover in the analyzed line of activity, as well as the amount of tax contributions paid based on the results of its implementation. If the amount of mandatory payments made by a company differs significantly from the established average values, the likelihood that tax authorities will decide to conduct an unscheduled audit is extremely high.
Working at a loss. If tax returns submitted by a taxpayer over several tax periods contain information that the company not only does not make a profit, but also does not cover its own expenses incurred in carrying out business activities, representatives of the tax service may decide on the need to conduct an unscheduled audit. However, as practice shows, tax authorities are very loyal to unprofitable companies, since usually entrepreneurs who have recently entered the market and did not have time to cover the costs incurred at the stage of launching production work to their detriment.

Unscheduled tax audit

The reasons may be different, you can read the Resolution and appeal.

Article 88 of the Tax Code of the Russian Federation. Desk tax audit

1. A desk tax audit is carried out at the location of the tax authority on the basis of tax returns (calculations) and documents submitted by the taxpayer, as well as other documents on the activities of the taxpayer available to the tax authority.

2. A desk tax audit is carried out by authorized officials of the tax authority in accordance with their official duties without any special decision of the head of the tax authority within three months from the date the taxpayer submits a tax return (calculation).

3. If a desk tax audit reveals errors in the tax return (calculation) and (or) contradictions between the information contained in the submitted documents, or reveals inconsistencies between the information provided by the taxpayer and the information contained in the documents available to the tax authority and received by it in during tax control, the taxpayer is informed about this with the requirement to provide the necessary explanations within five days or make appropriate corrections within the prescribed period.

When conducting a desk tax audit on the basis of an updated tax return (calculation), in which the amount of tax payable to the budget is reduced in comparison with a previously submitted tax return (calculation), the tax authority has the right to require the taxpayer to provide the necessary explanations within five days, justifying changes in the relevant indicators of the tax return (calculation).

When conducting a desk tax audit of a tax return (calculation) in which the amount of loss received in the corresponding reporting (tax) period is stated, the tax authority has the right to require the taxpayer to provide, within five days, the necessary explanations justifying the amount of the loss received.

4. The taxpayer submits to the tax authority explanations regarding identified errors in the tax return (calculation), contradictions between the information contained in the submitted documents, changes in the relevant indicators in the submitted updated tax return (calculation), in which the amount of tax payable to the budget is reduced , as well as the amount of the resulting loss, has the right to additionally submit to the tax authority extracts from tax and (or) accounting registers and (or) other documents confirming the accuracy of the data entered in the tax return (calculation).

5. The person conducting a desk tax audit is obliged to consider the explanations and documents submitted by the taxpayer. If, after considering the submitted explanations and documents, or in the absence of explanations from the taxpayer, the tax authority establishes the fact of committing a tax offense or other violation of the legislation on taxes and fees, officials of the tax authority are obliged to draw up an inspection report in the manner prescribed by Article 100 of this Code.

6. When conducting desk tax audits, tax authorities also have the right to request, in the prescribed manner, from taxpayers using tax benefits, documents confirming the right of these taxpayers to these tax benefits.

7. When conducting a desk tax audit, the tax authority does not have the right to request additional information and documents from the taxpayer, unless otherwise provided by this article or if the submission of such documents along with the tax return (calculation) is not provided for by this Code.

8. When submitting a tax return for value added tax, in which the right to a tax refund is declared, a desk tax audit is carried out taking into account the specifics provided for in this paragraph, on the basis of tax returns and documents submitted by the taxpayer in accordance with this Code.

The tax authority has the right to request from the taxpayer documents confirming, in accordance with Article 172 of this Code, the legality of applying tax deductions.

8.1. When conducting a desk tax audit of a tax return (calculation) for corporate income tax, personal income tax of a participant in an investment partnership agreement, the tax authority has the right to request from him information about the period of his participation in such an agreement, about his share of profits (expenses, losses) ) investment partnership, as well as use any information about the activities of the investment partnership available to the tax authority.

(clause 8.1 introduced by Federal Law dated November 28, 2011 N 336-FZ)

8.3. When conducting a desk tax audit on the basis of an updated tax return (calculation) submitted after two years from the date established for filing a tax return (calculation) for the relevant tax for the corresponding reporting (tax) period, in which the amount of tax payable in budget, or the amount of the received loss has been increased compared to the previously submitted tax return (calculation), the tax authority has the right to request from the taxpayer primary and other documents confirming changes in information in the relevant indicators of the tax return (calculation), and analytical tax accounting registers, on the basis of which the indicated indicators were formed before and after their changes.

9. When conducting a desk tax audit on taxes related to the use of natural resources, tax authorities have the right, in addition to the documents specified in paragraph 1 of this article, to request from the taxpayer other documents that are the basis for the calculation and payment of such taxes.

9.1. If, before the end of the desk tax audit, the taxpayer has submitted an updated tax return (calculation) in the manner prescribed by Article 81 of this Code, the desk tax audit of the previously submitted declaration (calculation) is terminated and a new desk tax audit begins on the basis of the updated tax return (calculation). . Termination of a desk tax audit means the termination of all actions of the tax authority in relation to a previously submitted tax return (calculation). In this case, the documents (information) received by the tax authority as part of a terminated desk tax audit may be used when carrying out tax control measures in relation to the taxpayer.

(clause 9.1 introduced by Federal Law dated November 26, 2008 N 224-FZ)

10. The rules provided for by this article also apply to payers of fees, tax agents, and other persons who are entrusted with the obligation to submit a tax return (calculation), unless otherwise provided by this Code.

11. A desk tax audit of a consolidated group of taxpayers is carried out in the manner established by this article, on the basis of tax returns (calculations) and documents submitted by the responsible participant of this group, as well as other documents on the activities of this group available to the tax authority.

When conducting a desk tax audit for a consolidated group of taxpayers, the tax authority has the right to request from the responsible participant in this group copies of documents that must be submitted with the tax return for corporate income tax for the consolidated group of taxpayers in accordance with Chapter 25 of this Code, including those related to activities other members of the audited group.

The necessary explanations and documents for the consolidated group of taxpayers are submitted to the tax authority by the responsible participant in this group.

Article 89. On-site tax audit

1. An on-site tax audit is carried out on the territory (premises) of the taxpayer based on the decision of the head (deputy head) of the tax authority.

If the taxpayer does not have the opportunity to provide premises for conducting an on-site tax audit, an on-site tax audit may be carried out at the location of the tax authority.

2. The decision to conduct an on-site tax audit is made by the tax authority at the location of the organization or at the place of residence of an individual, unless otherwise provided by this paragraph.

The decision to conduct an on-site tax audit of an organization classified in the manner established by Article 83 of this Code as a major taxpayer is made by the tax authority that registered this organization as a major taxpayer.

The decision to conduct an on-site tax audit of an organization that has received the status of a participant in a project for the implementation of research, development and commercialization of their results in accordance with the Federal Law “On Innovation” is made by the tax authority that registered this organization with the tax authority.

An independent on-site tax audit of a branch or representative office is carried out on the basis of a decision of the tax authority at the location of such a separate division.

The decision to conduct an on-site tax audit must contain the following information:

full and abbreviated name or last name, first name, patronymic of the taxpayer;

the subject of the audit, that is, taxes, the correctness of calculation and payment of which is subject to verification;

periods for which the audit is carried out;

positions, surnames and initials of the tax authority employees who are entrusted with carrying out the audit.

The form of the decision of the head (deputy head) of the tax authority to conduct an on-site tax audit is approved by the federal executive body authorized for control and supervision in the field of taxes and fees.

3. An on-site tax audit in relation to one taxpayer can be carried out on one or more taxes.

4. The subject of an on-site tax audit is the correctness of calculation and timely payment of taxes, unless otherwise provided by this chapter.

As part of an on-site tax audit, a period not exceeding three calendar years preceding the year in which the decision to conduct the audit was made, unless otherwise provided by this Code, may be inspected.

If the taxpayer submits an updated tax return, as part of the corresponding on-site tax audit, the period for which the updated tax return was submitted is checked.

5. Tax authorities do not have the right to conduct two or more on-site tax audits on the same taxes for the same period.

Tax authorities do not have the right to conduct more than two on-site tax audits in relation to one taxpayer during a calendar year, except in cases where the head of the federal executive body authorized for control and supervision in the field of taxes and fees makes a decision on the need to conduct an on-site tax audit of the taxpayer in excess of the specified restrictions.

When determining the number of on-site tax audits of a taxpayer, the number of independent on-site tax audits of its branches and representative offices is not taken into account.

6. An on-site tax audit cannot last more than two months. This period may be extended to four months, and in exceptional cases - to six months.

The grounds and procedure for extending the period for conducting an on-site tax audit are established by the federal executive body authorized for control and supervision in the field of taxes and fees.

7. As part of an on-site tax audit, the tax authority has the right to check the activities of branches and representative offices of the taxpayer.

The tax authority has the right to conduct an independent on-site tax audit of branches and representative offices regarding the correctness of calculation and timely payment of regional and (or) local taxes.

A tax authority conducting an independent on-site audit of branches and representative offices does not have the right to conduct two or more on-site tax audits on the same taxes for the same period in relation to a branch or representative office.

The tax authority does not have the right to conduct more than two on-site tax audits in relation to one branch or representative office of a taxpayer within one calendar year.

When conducting an independent on-site tax audit of branches and representative offices of the taxpayer, the audit period cannot exceed one month.

7.1. As part of an on-site tax audit, the tax authority has the right to check the activities of the taxpayer related to his participation in the investment partnership agreement, as well as request from the participants in the investment partnership agreement the information necessary to conduct an on-site tax audit, in the manner established by Article 93.1 of this Code.

If an on-site tax audit is carried out in relation to a taxpayer who is not a managing partner responsible for maintaining tax records (hereinafter in this article - managing partner), the requirement to submit documents and (or) information related to his participation in the investment partnership agreement , is sent to the managing comrade. If the managing partner has not submitted documents and (or) information within the prescribed period, the requirement to submit documents and (or) information related to the participation of the audited taxpayer in the investment partnership may be sent to other participants in the investment partnership agreement.

8. The period for conducting an on-site tax audit is calculated from the day the decision to order the audit is made and until the day the certificate of the audit is drawn up.

9. The head (deputy head) of the tax authority has the right to suspend the conduct of an on-site tax audit for:

1) requesting documents (information) in accordance with paragraph 1 of Article 93.1 of this Code;

2) receiving information from foreign government bodies within the framework of international treaties of the Russian Federation;

3) conducting examinations;

4) translation into Russian of documents submitted by the taxpayer in a foreign language.

Suspension of an on-site tax audit on the basis specified in subparagraph 1 of this paragraph is allowed no more than once for each person from whom documents are requested.

The suspension and resumption of an on-site tax audit is formalized by a corresponding decision of the head (deputy head) of the tax authority conducting the said audit.

The total period of suspension of an on-site tax audit cannot exceed six months. If the inspection was suspended on the basis specified in subparagraph 2 of this paragraph, and within six months the tax authority was unable to obtain the requested information from foreign government bodies within the framework of international treaties of the Russian Federation, the period of suspension of the said inspection may be increased by three months .

During the period of suspension of the on-site tax audit, the actions of the tax authority to request documents from the taxpayer are suspended, to whom in this case all originals requested during the inspection are returned, with the exception of documents received during the seizure, and the actions of the tax authority in the territory are also suspended (on the premises) of the taxpayer related to the specified audit.

10. A repeated on-site tax audit of a taxpayer is an on-site tax audit conducted regardless of the time of the previous audit on the same taxes and for the same period.

When scheduling a repeat on-site tax audit, the restrictions specified in paragraph 5 of this article do not apply.

When conducting a repeat on-site tax audit, a period not exceeding three calendar years preceding the year in which the decision to conduct a repeat on-site tax audit was made.

11. An on-site tax audit carried out in connection with the reorganization or liquidation of a taxpayer organization may be carried out regardless of the time of the previous audit and the subject of the previous audit. In this case, a period not exceeding three calendar years preceding the year in which the decision to conduct the inspection was made was verified.

12. The taxpayer is obliged to ensure that tax officials conducting an on-site tax audit have the opportunity to familiarize themselves with documents related to the calculation and payment of taxes.

When conducting an on-site tax audit, the taxpayer may be required to provide the documents necessary for the audit in the manner established by Article 93 of this Code.

Familiarization of tax authorities with original documents is allowed only on the territory of the taxpayer, with the exception of cases of conducting an on-site tax audit at the location of the tax authority, as well as cases provided for in Article 94 of this Code.

13. If necessary, authorized officials of tax authorities carrying out an on-site tax audit may conduct an inventory of the taxpayer’s property, as well as inspect production, warehouse, trading and other premises and territories used by the taxpayer to generate income or related to the maintenance of taxable objects, in the manner established by Article 92 of this Code.

14. If the officials carrying out the on-site tax audit have sufficient grounds to believe that documents evidencing the commission of offenses may be destroyed, hidden, changed or replaced, these documents are seized in the manner prescribed by Article 94 of this Code.

15. On the last day of an on-site tax audit, the inspector is obliged to draw up a certificate of the audit, which records the subject of the audit and the timing of its conduct, and hand it over to the taxpayer or his representative.

If the taxpayer (his representative) avoids receiving a certificate of the audit, the said certificate is sent to the taxpayer by registered mail.

16. The specifics of conducting on-site tax audits when implementing production sharing agreements are determined by Chapter 26.4 of this Code.

16.1. The specifics of conducting on-site tax audits of residents excluded from the unified register of residents of the Special Economic Zone in the Kaliningrad Region are determined by Articles 288.1 and 385.1 of this Code.

17. The rules provided for in this article also apply when conducting on-site tax audits of fee payers and tax agents.

18. The rules provided for by this article are applied when conducting on-site tax audits of a consolidated group of taxpayers, taking into account the specifics established by Article 89.1 of this Code.

19. The rules provided for by this article are applied when conducting on-site tax audits of a taxpayer who is a participant in a regional investment project, taking into account the specifics established by Article 89.2 of this Code.

Article 137. Right to appeal

Every person has the right to appeal against acts of tax authorities of a non-normative nature, actions or inactions of their officials, if, in the opinion of this person, such acts, actions or inactions violate his rights.

Regulatory legal acts of tax authorities can be appealed in the manner prescribed by federal legislation.

Article 138. Appeal procedure

1. Acts of tax authorities of a non-normative nature, actions or inactions of their officials may be appealed to a higher tax authority and (or) to court in the manner prescribed by this Code and the relevant procedural legislation of the Russian Federation.

A complaint is an appeal by a person to a tax authority, the subject of which is an appeal against acts of a tax authority of a non-normative nature that have entered into force, actions or inactions of its officials, if, in the opinion of this person, the appealed acts, actions or inactions of officials of a tax authority violate his rights.

An appeal is recognized as a person's appeal to a tax authority, the subject of which is an appeal against a decision of a tax authority that has not entered into force on bringing to responsibility for committing a tax offense or a decision on refusing to bring to responsibility for committing a tax offense, made in accordance with Article 101 of this Code, if, in the opinion of this person, the appealed decision violates his rights.

ConsultantPlus: note.

The provisions of paragraph one of paragraph 2 of Article 138 (as amended by Federal Law dated July 2, 2013 N 153-FZ) until January 1, 2014 apply only to the procedure for appealing decisions made by the tax authority in the manner provided for in Article 101 of Part One of the Tax Code of the Russian Federation ( paragraph 3 of Article 3 of the Federal Law of July 2, 2013 N 153-FZ).

2. Acts of tax authorities of a non-normative nature, actions or inactions of their officials (except for acts of a non-normative nature adopted following the consideration of complaints, appeals, acts of a non-normative nature of the federal executive body authorized for control and supervision in the field of taxes and fees, actions or inaction of its officials) can be appealed in court only after their appeal to a higher tax authority in the manner prescribed by this Code.

ConsultantPlus: note.

The provisions of paragraph two of paragraph 2 of Article 138 (as amended by Federal Law dated July 2, 2013 N 153-FZ) until January 1, 2014 apply only to the procedure for appealing decisions made by the tax authority in the manner provided for in Article 101 of Part One of the Tax Code of the Russian Federation ( paragraph 3 of Article 3 of the Federal Law of July 2, 2013 N 153-FZ).

If a decision on a complaint (appeal) is not made by a higher tax authority within the time limits established by paragraph 6 of Article 140 of this Code, acts of tax authorities of a non-normative nature, actions or inactions of their officials may be appealed in court.

Acts of tax authorities of a non-normative nature, adopted based on the results of consideration of complaints (appeals), can be appealed to a higher tax authority and (or) in court.

Non-normative acts of the federal executive body authorized for control and supervision in the field of taxes and fees, actions or inactions of its officials are appealed in court.

ConsultantPlus: note.

The provisions of paragraph 3 of Article 138 (as amended by Federal Law dated July 2, 2013 N 153-FZ) until January 1, 2014 apply only to the procedure for appealing decisions made by the tax authority in the manner provided for in Article 101 of Part One of the Tax Code of the Russian Federation (paragraph 3 Article 3 of the Federal Law of July 2, 2013 N 153-FZ).

3. In case of appeal in court against acts of tax authorities of a non-normative nature, actions or inactions of their officials (with the exception of acts of a non-normative nature adopted following the consideration of complaints, appeals, acts of a non-normative nature of the federal executive body authorized for control and supervision in area of taxes and fees, actions or inactions of its officials), the period for filing a lawsuit is calculated from the day when the person became aware of the decision taken by a higher tax authority on the relevant complaint, or from the date of expiration of the deadline for making a decision on the complaint (appeal), established paragraph 6 of Article 140 of this Code.

4. Appeals by organizations and individuals in court against acts (including normative ones) of tax authorities, actions or inactions of their officials are carried out in the manner prescribed by the relevant procedural legislation of the Russian Federation.

In the event of a judicial appeal against acts of tax authorities, the actions of their officials, the execution of the appealed acts, the commission of the appealed actions may be suspended by the court in the manner prescribed by the relevant procedural legislation of the Russian Federation.

5. Filing a complaint to a higher tax authority does not suspend the execution of the appealed act of the tax authority or the commission of the appealed action by its official, except for the cases provided for in this paragraph.

In the event of an appeal against an act of a tax authority or the action of its official to a higher tax authority, upon the application of the person who filed the complaint, the execution of the appealed act or the commission of the appealed action may be suspended if there are sufficient grounds to believe that the specified act or the specified action does not comply with the legislation of the Russian Federation.

The decision to suspend the execution of the appealed act or the commission of the appealed action is made by a higher tax authority. The decision made is notified in writing to the person who filed the complaint within three days from the date of its adoption.

6. Repeated filing of a complaint (appeal) is made within the time limits established by this chapter for filing the relevant complaint.

7. The person who filed the complaint (appeal), before making a decision on the complaint (appeal), may withdraw it in whole or in part by sending a written application to the tax authority considering the relevant complaint.

Withdrawal of a complaint (appeal) deprives the person who filed the corresponding complaint of the right to re-file a complaint (appeal) on the same grounds.

ConsultantPlus: note.

If a complaint (appeal) against acts of tax authorities of a non-normative nature or actions or inaction of their officials is filed before the date of entry into force of the Federal Law of July 2, 2013 N 153-FZ, the provisions of part one of the Tax Code of the Russian Federation are applied without taking into account changes , introduced by the specified Federal Law (clause 2 of Article 3 of the Federal Law of July 2, 2013 N 153-FZ).

Article 139. Procedure and deadlines for filing a complaint

(as amended by Federal Law dated July 2, 2013 N 153-FZ)

(see text in the previous edition)

1. A complaint is submitted to a higher tax authority through the tax authority, acts of a non-regulatory nature, the actions or inactions of whose officials are being complained about. The tax authority, the acts of a non-normative nature, the actions or inaction of whose officials are being appealed, is obliged to send it with all materials to a higher tax authority within three days from the date of receipt of such a complaint.

2. A complaint to a higher tax authority may be filed, unless otherwise established by this Code, within one year from the day the person learned or should have learned about the violation of his rights.

A complaint against a decision that has entered into force on bringing to justice for committing a tax offense or a decision on refusing to bring to justice for committing a tax offense that has not been appealed can be filed within one year from the date of the appealed decision.

A complaint to the federal executive body authorized for control and supervision in the field of taxes and duties may be filed within three months from the date the higher tax authority makes a decision on the complaint (appeal).

If, for good reason, the deadline for filing a complaint is missed, this deadline, at the request of the person filing the complaint, can be restored by a higher tax authority.

3. A decision of the tax authority that has entered into force, made based on the results of consideration of the materials of a tax audit of a consolidated group of taxpayers and not appealed in an appeal procedure, may be appealed by the responsible participant of this group or independently by another participant of this group in terms of bringing such participant to responsibility for committing a tax offense . Such a complaint may be filed within one year from the date of the appealed decision.

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Additional criteria established by the Federal Tax Service

In addition to the above signs, the following may be grounds for an inspection:

A discrepancy between the growth rate of expenses and income, leading to a decrease in profit and, as a consequence, a decrease in the amount of tax payments.
Application of tax deductions in significant amounts. A size is considered significant when the share of VAT deductions exceeds 89% for the last year.
Low level of earnings of employees included in the organization's staff: employees of the enterprise receive salaries, the amount of which differs significantly from the average earnings in the region for specialists in this industry.
Repeatedly bringing the values of indicators characterizing the results of the financial and economic activities of an enterprise closer to the values established as a limitation for the use of a certain special tax regime.
Submitting a declaration to the Federal Tax Service, the amounts of income and expenses in which differ minimally (for individual entrepreneurs).
Establishing relationships with counterparties through several intermediaries creating a so-called chain, if there is no reasonable and substantiated confirmation of the feasibility of using such an approach.
Failure to provide explanations and responses to requests sent by the tax authority to the taxpayer.
Repeated deregistration in one territorial branch of the Federal Tax Service followed by registration in another.
A significant deviation of the level of profitability from the value of a similar indicator prevailing on average in the industry.

So, an unscheduled on-site tax audit is a set of measures aimed at assessing the correctness of the calculation of tax payments and the repayment of debts incurred to the Federal Tax Service. Such an inspection is carried out on the territory of the taxpayer, except for cases in which the premises do not allow the inspectors to perform their duties. The basis for conducting an unscheduled on-site inspection may be the liquidation of the enterprise, the expiration of the period allotted for correcting previously identified violations, or the request of the prosecutor's office, on the basis of which the management of the tax authority decided on the need for inspection measures.

The difference between an unscheduled inspection and a regular on-site inspection

The procedure for conducting an unscheduled on-site inspection and its features follow from the grounds for conducting this inspection.

Inspectors determine the feasibility of an unscheduled inspection of a legal entity in the event of liquidation and reorganization based on the information they have about the enterprise, including data from the liquidation balance sheet or transfer act. If Federal Tax Service employees have no reason to doubt the integrity of the company, they are unlikely to waste time on a “unpromising” audit.

When inspectors receive a “signal” against a company from an ill-wisher, a request from the prosecutor’s office or another department, a preliminary check is carried out: documents and explanations are requested. It is in the interests of the owner not to miss the chance to convince the tax authorities that the information they received is unfounded. The final decision of the Federal Tax Service on ordering an on-site inspection may depend on how the company behaves, what documents and explanations it provides. You will not receive an order for a visit from the tax authorities - according to the letter of the Federal Tax Service of Russia dated March 10, 2020 No. ED-4-2 / [email protected] ), the Tax Code does not set a time limit for notification of an audit.

In the process of accounting services, 1C-WiseAdvice specialists analyze and maintain about a hundred control ratios in the client’s accounting and tax reporting forms, which inspectors rely on when deciding on a more thorough desk audit or scheduling an on-site audit.

In the area of tax accounting, to which our experts pay paramount attention, the client’s main risks. Thanks to this approach, the risk of an unscheduled on-site inspection is reduced.

At the same time, inspectors can ask for clarification, as well as evidence of violations, from the agency that initiated the inspection or the “opponent.” If they manage to cast a shadow on some transactions or processes related to the business, tax authorities may demand additional documents from the company, and then more and more. The main way to “satiate” the tax authorities in this case is to provide correct supporting documents in a timely manner. Then the Federal Tax Service will understand that the company has no secrets from it and there is nothing to look for from it.

The unique “primary” processing technology, developed by 1C-WiseAdvice specialists, allows you to monitor the availability, completeness, and quality of these documents in real time, and accordingly, prepare the documents requested by the inspection as quickly as possible.

The results of the preliminary audit are not grounds for holding the taxpayer accountable. But if, during the pre-inspection analysis, inspectors were able to confirm the facts of a violation or crime, it means that soon the head of the Federal Tax Service will receive a reasoned proposal for signature on the appointment of an unscheduled inspection. Therefore, it is better to dissuade the tax authorities from coming to you with an audit at the stage of preliminary inspection, and even better - at the stage of reporting.

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