You can get acquainted with it on the official website of the General Prosecutor's Office of the Russian Federation (http://plan.genproc.gov.ru/plan2017/). To find out if inspections are planned for a specific company or individual entrepreneur, you need to enter the following data in the search form (you can limit yourself to one or several points):

• the name of the organization or the full name of the individual entrepreneur;
• month of verification;
• the name of the state control or supervision body;
• the address of the object being checked.

If a business entity really has to be inspected, the search results will reflect, among other things, its duration in working days or hours, as well as the subject of inspection (for example, ensuring consumer rights, sanitary and epidemiological supervision, fire supervision, supervision in the field of industrial safety, compliance with licensing requirements, etc.).

What should be considered when compiling a response to a request from a supervisory authority during an audit? How to assess compliance with the law of inspectors' actions? Users of the GARANT system can get prompt help from experts by phone by connecting a new product "Expert advice. Checks, taxes, law" .

Recall that the General Prosecutor's Office of the Russian Federation publishes a consolidated plan of inspections of economic entities annually on the basis of data provided by regulatory authorities (Federal Law of December 26, 2008 No. municipal control "; hereinafter - Law No. 294-FZ). At the same time, tax audits are not included in the plan.

Starting from January 1, 2017, another form of checks appeared - test purchase. But such purchases will be carried out without prior notice to the company or individual entrepreneur and on the grounds provided for unscheduled inspections (). Therefore, there is no information about them in the summary audit plan.

Small businesses continue to enjoy supervisory holidays, which will last until December 31, 2018. This means that they are not subject to scheduled inspections if they have not committed gross violations over the past three years. If a small business representative nevertheless finds a record on the upcoming inspection on the website of the Prosecutor General's Office of the Russian Federation, he can.

Tax audits are necessary to control the payment of mandatory tax amounts by entrepreneurs, to identify and eliminate violations. The Tax Service controls the correctness of calculations and the timeliness of payment.

The implementation of tax audits is simplified. Non-standard control methods are introduced.

Changes in tax policy in 2020

In the plans of tax policy for 2020, increase tax revenues to the budget, avoiding an increase in the tax burden. There are more tools for obtaining the reasoning for the need for checks.

Administration and reporting of contributions have changed significantly. The rules for calculating some taxes have also undergone changes.

Administration of insurance payments

The tax authorities control the payment of insurance premiums to the Social Insurance Fund, Pension Fund of the Russian Federation, FFOMS.

The calculation is provided monthly, no later than the 30th day of the current month (for the previous month). Payment is carried out the next month until the 15th.

From 01.01.17, payers whose total income for 9 months did not exceed 90 million rubles will receive the right to use this system. If in a year it does not exceed 120, work in the STS will continue. The marginal residual value of funds under the conditions of the transition to the simplified taxation system should not exceed 150 million rubles.

Zero tax rate

It is used for main gas pipelines and gas production. This also includes the development of minerals, subsoil, helium production, capital construction projects. The complete list of objects is approved by the government of the Russian Federation.

In incentive payments

Lump-sum incentive payments for sports projects, namely, for prizes in Olympic, Deaflympic, Paralympic games, to participants and their coaches (specialists participating in training) are not taxed.

What these changes mean for taxpayers

Pros for taxpayers:

1. Reducing the period for filing objections based on the results of examinations and other events. Its length has decreased to 10 working days since the end of the controversial event.
2. Eligibility of the Inspectorate's claim for additional information on tax benefits. In addition to supporting documents, the provision of explanations on property problems, operations in the field of benefits may be initiated. This information must be provided within 5 days. All explanations on VAT are accepted only in electronic form. The paper version of the declaration is unacceptable. For failure to provide an electronic version of the document, penalties are imposed.
3. More frequent verification of the information on the Unified State Register of Legal Entities. Moreover, all complaints and claims are considered (for example, from a competitor). On received signals, additional checks are initiated, carried out within a month. Any suspicion of fictitiousness of the company or its legal address raises suspicion. For example, several legal entities are registered at one address. At the time of checking the questionable information, the tax control has the right to suspend the registration of the company. But in time it should last no more than a month. If the presence of false information is confirmed, the business reputation of the manager and the entire company is damaged.

What will be checked more often in 2020

1. Registration, registration. The operation of a company without registration is classified as "illegal business" (faces up to 5 years in prison).
2. The legality of income and full payment of taxes. Wages and other income of employees are taken into account. The presence of "gray" salaries is being found out, although these violations are difficult to prove. When assessing additional contributions, only specifically refined amounts are taken into account.
3. Creation of "left" firms. With the illegal creation of legal entities and the use of documents for this purpose, there is a risk of imprisonment for up to 5 years, and for cashing out funds through shell companies - up to 7.
4. Artificial inflated cost, purchase prices. In 2020, there is an increase in tax sanctions for the application of non-market prices.

Types of checks

Checks are represented by office and field checks, planned and unscheduled.

Cameral

It is carried out at the tax authority using the data of tax returns. It is legal to check the documentation if (Article 88 of the Tax Code of the Russian Federation):

• the tax return is declared to the budgetary refund;
• an application was submitted by the organization for a tax reduction, an increase in the amount of losses 2 years after the first declaration;
• a number of inconsistencies or inconsistencies were found;
• the use of the tax credit is claimed.

If violations are identified based on the results of a desk audit, an exit visit may be initiated.

Exit

To avoid stressful situations, you must always be ready for such meetings. Information can come from the counterparty, tax inspector. The database is closed for public access.

On-site inspections provide for a thorough examination of financial statements with the possibility of subsequent imposition of sanctions (from a fine to arrest). It is impossible to know about the upcoming visit in advance. But for 2020, the tax authorities are obliged to carry out an on-site audit following the results of a desk audit if there are any shortcomings.

Stages of carrying out:

1. Analysis of the documentation. It is carried out on the territory of the organization (enterprise) with a preliminary notification and presentation of an official certificate. Procedures: requesting documentation, obtaining the necessary explanations, inspection of the territories, seizure of the necessary financial documents. The test duration should not be more than 2 months. The extension is valid for up to 4 months in the following cases: the property is one of the largest taxpayers, force majeure circumstances.
2. Summing up the results with a report. The report compiles the taxable base, analyzes the identified violations, makes recommendations for their correction. If necessary, additional taxes are charged, and sanctions are imposed.

What do tax officials want to find in the first place? If earlier the search priority was unreasonable expenses for additional accrual of profit and VAT, now the search for undeclared revenue has been added. Even complaints from employees who have been dismissed from the organization are considered. Courts more often take the side of the tax authorities.

Suspension and renewal

An inspection of taxpayers (field or office) may be suspended in the following cases:

• implementation of a counter check;
• seizure of the necessary documents;
• examination.

Renewals can be implemented for many reasons:

• if the taxpayer is one of the largest;
• according to available information from various sources about tax violations;
• in case of emergencies of force majeure (fire, flood, others);
• if the company has separate subdivisions;
• in case of failure to provide the requested documents on time;
• for other reasons.

The duration of a standard on-site inspection is two months (can be increased to 4-6).

Scheduled and unscheduled tax audits

Scheduled inspections are carried out mainly once every three years. The company is notified of them no later than three days in advance. But there are also unplanned ones. They can be carried out by Rospotrebnadzor in places of public catering and sale of medicines.

The table presents situations, which may become the reason for the initiation of unscheduled tax control in 2020.

What is the signal for verification (reasons for control)	What violations are assumed
Reduction of the tax burden in relation to the industry average (by 10% and below)	There is a suspicion of saving on taxes
Lack of active communication during the period of conclusion of the contract, violation of the rules for its execution, lack of reliable information about the location of the areas	Interaction with counterparties causing suspicion (distrust)
Exceeding the rate of increase in expenses over income	Assumption of underestimation of income, overestimation of expenses
Continuous losses	Inconsistency of losses with an increase in sales proceeds
Low employee salaries (below the industry average by 10%)	Suspicion of payments "in envelopes"
Doubtfulness of contracts with existing intermediaries	A suspicion, for example, of manipulation with a product, which is in a given volume, at this time simply could not be produced. The discrepancy between the designated material resources and the actual data, another.
Change of location	Special deferral to correct identified violations
Mismatch with the industry average level of profitability	Underreporting

Common measures of tax authorities to search for information and evidence are the following:

1. Interviewing contractors (employees under the contract), all possible witnesses.
2. Penalizing witnesses for failure to appear.
3. Visiting witnesses, if they do not appear on call, at home with drawing up a protocol and recording on video.
4. Using the capabilities of the district inspector in the search for witnesses, interrogating him in order to obtain information.
5. Search for an informal approach, alternative sources, the use of photo, audio, video recording of facts, which since May 2016 are eligible as evidence in court.
6. Search for information, evidence on the Internet, in the 2-NDFL database, on requests from banks, traffic police, PRF.
7. Seizure of material evidence (hard drives, computers) in the presence of police officers.
8. Using printouts of cellular calls and social telephone surveys.

Tips on the best options for the director's behavior in the event of an audit can be as follows:

In 2020, enterprises will be included in the plan of tax audits in the following cases:

1. If the amount of violations is more than 10 million rubles.
2. In the presence of gross violations or complete disregard of the requirements of tax reporting.
3. If the organization is included in the plan for 2020 based on the results of a desk audit.
4. If the balance is zero, the liquidation process is initiated.
5. When joining the list of the largest taxpayers.
6. On behalf of law enforcement agencies.

Responsibility for results

The Inspectorate has the right to apply tax liability sanctions to entrepreneurs and legal entities. Some documents can be transferred to the Department of Internal Affairs to initiate a criminal case. The degree of punishment depends on the violations identified and the conditions that aggravate or mitigate them.

Removal of tax liability is assumed in following cases: upon expiration of the statute of limitations, innocence of a tax-related offense. Exclude the fault of natural disasters, force majeure, the execution of instructions in writing by the controlling departments.

The list of mitigating and aggravating conditions is reflected in article 112 of the Tax Code of the Russian Federation. Tax liability does not guarantee exemption from criminal or administrative matters.

One-day and highly dependent companies will be in the priority of tax audits in 2017. Changes, new rules on office and field audits and when collecting debts will be discussed in the article.

New rules for tax audits 2017: what are the changes

The Federal Tax Service of Russia published on nalog.ru the "Tax Passport" of each region and statistics on the arrears of companies in the country as a whole. Debts have grown more than ever in recent years. Because of this, the tax authorities have been tasked with reducing the amount of debt of companies as soon as possible. They will attack from all sides.

Let's figure out what the 2017 tax audits will be like, what changes and new rules you should prepare for.

Cameral and field tax audits in 2017

Tax audits in 2017 will be more dangerous - inspectors are trying to charge more and more not only for field audits, but also for office audits. Special attention in all checks will be paid to deals with one-day deals. This is reported by the tax authorities we interviewed. The company will be asked for clarifications or documents on such transactions. And some inspections immediately demand to remove costs and deductions if the counterparty is listed in the one-day database. There are still new trends in the coming inspections.

Frequent cameral meetings... Inspectors conduct in-depth cameral sessions now 20 percent more often than a year ago. This means that the likelihood that you will be asked for explanations or documents for an in-depth audit and larger additional charges than before is also growing. So, over the year, the average price of one effective cameral school has sharply increased - up to 58 thousand rubles. This is 39 percent more than last year (41,700 rubles). Tax authorities report that charges have increased due to VAT chamberlocks - the FTS program now automatically detects discrepancies between the supplier and the buyer. At the same time, the share of effective cameras is still standing still - 5 percent.

Expensive field checks... Every year inspectors come to companies less and less often - in the first nine months of 2016, tax authorities checked 17,362 organizations, and a year ago - 19,749. But practically no one manages to avoid claims - 99.3 percent on-site inspections, as before, end with additional accruals. The average price of an on-site inspection increased by almost half - by 45 percent. According to the data for the nine months of 2016, it is 14,605,000 rubles, and a year ago the tax authorities charged much less - 10,044,000 rubles. But in your area, the price may differ. For example, in Moscow it is 41.6 million rubles, in St. Petersburg - 71.8 million rubles, and in the Krasnodar Territory - 4.9 million rubles.

All this suggests that the tax authorities are planning audits even more accurately. Tax audits of 2017 will not be an exception. Changes, new rules allow you to select potential violators using the ASK VAT-2 system. In 2017, tax authorities will plan on-site inspections primarily based on gaps that the program identified in VAT returns.

In 2017, tax authorities are also planning due diligence of related companies. That is, they want to check the entire group of such organizations at once. This way, inspectors will be able to analyze transactions between dependent counterparties, to identify the fragmentation of the business, including those carried out in order to remain on the simplified basis.

But the most dangerous checks are still those carried out by the tax authorities in conjunction with the police. In the first nine months of 2016, the tax authorities conducted 4623 joint inspections. The audit price was 25,428,000 rubles. This is 20 percent more than in 2015.

You can see the average price of an on-site and cameral inspection in your region in the table (below).

New contributions checks... Tax officials will check contributions. But inspectors will not start with on-site inspections. First, there will be work by the same methods as for personal income tax (letter of the Federal Tax Service of Russia dated October 20, 2016 No. ZN-18-1 / 1103). That is, the tax authorities will ask for explanations about low salaries, call for salary commissions, and include in the inspection plan those companies that suspect that the base for personal income tax and contributions is understated.

On-site inspections of the Inspectorate of the Federal Tax Service for 2017: the plan and schedule of inspections

Unlike other departments (for example, foundations), tax inspectors do not publish the plan and schedule of inspections for the coming year.

You can find out about non-tax audits on the website of the Prosecutor General's Office. In a special form, you need to indicate basic data about (OGRN company, TIN, name), and the service will show who, when and how often will check. The 2017 schedule is due shortly.

Collection of tax debts in 2017

How tax debts have grown... According to the official statistics of the Federal Tax Service of Russia for all main taxes - profit, VAT, personal income tax - the budget received money on average by 5 percent more than last year. The fall in payments was recorded only for the severance tax, and the amount of property taxes decreased only slightly (by 2%). But at the same time, tax debts of companies are growing in all regions of the country. It turns out that this year the companies paid more than a year ago, but they still owe the budget more than last year.

According to the website nalog.ru, from January 1 to September 1, 2016, the debt increased by 16 percent. Over the past five years, such a sharp leap has never happened. Therefore, in all regions, tax authorities have begun to strengthen measures to collect arrears. This will be especially felt by companies in Moscow, the Moscow region, St. Petersburg, the Kabardino-Balkarian Republic and the Krasnodar Territory - here are the largest debts.

How the IFTS will collect debts. First, the company will be called in for a debt commission. Many companies, even before the commission or immediately after it, transfer part of the debt to the budget in order to convince the tax authorities of their good faith. You can also agree with the tax authorities on a schedule for the gradual payment of debts. Secondly, they will be removed from bank accounts. Including if, after the commission, the tax authorities do not get results. If there is not enough money on the account, the debts will be collected at the expense of the property. Thirdly, they will try to collect debts from the new company if the business was transferred to it. Or personally from the director, if the company has become bankrupt as a result of large debts.

And fourthly, they will require clarification. Previously, inspectors often asked the company to turn in a revision and reduce the amount of tax to the amount that it actually paid so that there were no debts. Now the management of the service prohibits such manipulation with the updates. Therefore, such local requirements are not often possible. But they will ask for 6-NDFL clarifications. This year, according to inspectors, personal income tax debts have increased due to errors in 6-personal income tax. You can remove arrears and penalties with a clarification.

Advice
You can find a safe tax burden by industry in your region on the FTS website nalog.ru in the section "Statistics and Analytics"> "Tax Analytics"> "Tax Passports"

Fighting losses and low tax burden in 2017

Strengthening the work of unprofitable commissions is also one of the main tasks of the tax authorities at the end of this year and at the beginning of 2017. We learned about this from a letter from a regional UFNS. Moreover, on commissions, inspectors will handle not only unprofitable companies, but also those whose tax amounts payable are lower than the industry average for the region. If they are called, they will be required to hand over the clarification on profit for nine months and remove the loss. And in the declaration for 2016 - reflect the amount of tax payable, close to a safe indicator of the tax burden in your region.

It is safer to go to the inspection and explain how you plan to get out of a loss-making or low-profit situation. Low load can be justified by the fact that sales decreased, costs increased, etc.
If you ignore the call to the commission, there is a risk of an on-site check and reinforced cameras. And at inspections, they will deal with the loss more thoroughly. This is evidenced by the statistics of the Federal Tax Service. So, following the results of 9 months of 2016, tax authorities removed losses by 50 billion rubles on commissions. less than checks. And on inspections, they reduced losses by a total amount of 358.8 billion rubles. - this is twice more than in the same period last year (179.4 billion rubles).

Important!
How else to deal with losses
From January 1, the rules for the transfer of losses to the future will change. Now companies have the right to write off losses from previous years without limiting the amount. From 2017, it will be possible to take into account a loss in the amount of no more than 50 percent of the tax base of the current period. This limitation is imposed for all losses that have arisen since 2007. For example, as of January 1, 2017, the company has an unwritten loss of RUB 700,000. The tax base (profit) for the 1st quarter of 2017 is RUB 500,000. Consequently, in the first quarter of 2017, a loss in the amount of RUB 250,000 can be recorded. (RUB 500,000 × 50%). The rest 450,000 rubles. (700,000 - 250,000) the company will carry over to the next periods.

If the company received a loss at the end of the reporting period, then it is impossible to write off the losses of previous years. It will be possible to take them into account only when there is a profit. And no more than 50 percent of the tax base

How much the IFTS charges on inspections (data for 9 months of 2016)

Select your constituent entity of the Russian Federation	Average cameral price (rub.)	Average price of on-site inspection (rub.)
Central federal district
Moscow city	126 200	41 611 200
Belgorod region	13 500	5 034 600
Bryansk region	22 800	4 595 900
Vladimir region	40 400	25 264 700
Voronezh region	10 800	3 919 200
Ivanovo region	12 000	5 363 500
Kaluga region	46 100	12 161 200
Kostroma region	24 100	4 339 600
Kursk region	19 800	36 942 800
Lipetsk region	18 800	9 204 700
Moscow region	49 700	9 018 200
Oryol Region	15 500	5 450 100
Ryazan Oblast	16 400	9 041 200
Smolensk region	17 500	4 409 900
Tambov Region	30 600	3 768 100
Tver region	15 300	6 316 700
Tula region	26 700	10 012 100
Yaroslavskaya oblast	18 000	14 806 300
Northwestern Federal District
St. Petersburg	12 800	71 828 700
Republic of Karelia	12 300	3 644 700
Komi Republic	19 400	21 656 200
Arkhangelsk Region and Nenets Autonomous District	19 400	20 665 100
Vologodskaya Oblast	29 000	9 561 400
Kaliningrad region	64 700	27 580 100
Leningrad region	45 400	17 811 200
Murmansk region	21 200	22 383 400
Novgorod region	18 700	5 006 300
Pskov region	18 300	10 354 300
North Caucasian Federal District
The Republic of Dagestan	19 600	5 386 300
The Republic of Ingushetia	31 800	5 345 200
Kabardino-Balkar Republic	4 940 300	40 115 900
Karachay-Cherkess Republic	13 600	1 879 300
Republic of North Ossetia-Alania	83 900	3 570 200
Chechen Republic	7 700	3 068 800
Stavropol region	66 800	11 583 400
Southern Federal District
Republic of Adygea	46 900	4 450 200
Republic of Kalmykia	10 700	2 691 300
Republic of Crimea	32 900	6 247 300
Krasnodar region	25 200	4 985 600
Astrakhan region	10 400	5 559 200
Volgograd region	25 900	11 235 300
Rostov region	46 100	8 940 300
Sevastopol	13 100	9 356 800
Volga Federal District
Republic of Bashkortostan	31 600	5 224 000
Mari El Republic	8 600	7 135 800
The Republic of Mordovia	14 000	5 044 000
Republic of Tatarstan	32 900	6 304 100
Udmurtia	39 600	6 724 500
Chuvash Republic	22 900	6 433 100
Kirov region	15 700	9 985 000
Nizhny Novgorod Region	32 300	13 310 800
Orenburg region	11 200	8 167 700
Penza region	23 200	5 230 900
Perm Territory	23 100	9 594 900
Samara Region	33 900	5 787 800
Saratov region	11 800	4 490 200
Ulyanovsk region	11 000	8 698 000
Ural federal district
Kurgan region	13 800	3 426 300
Sverdlovsk region	23 700	7 234 200
Tyumen region	23 600	10 253 000
Chelyabinsk region	12 000	11 825 300
Khanty-Mansi Autonomous Okrug-Yugra	18 700	14 251 500
Yamalo-Nenets Autonomous District	44 000	12 258 000
Siberian Federal District
Altai Republic	7500	12 371 300
The Republic of Buryatia	21 000	8 475 400
Tyva Republic	11 600	3 139 000
The Republic of Khakassia	7100	4 582 100
Altai region	17 600	4 866 900
Krasnoyarsk region	7000	6 736 900
Irkutsk region	14 100	10 191 100
Kemerovo region	42 400	13 941 900
Novosibirsk region	14 700	10 620 400
Omsk region	14 400	6 600 500
Tomsk region	11 600	11 628 500
Transbaikal region	18 900	6 042 700
Far Eastern Federal District
The Republic of Sakha (Yakutia)	14 900	6 355 900
Primorsky Krai	11 000	7 062 600
Khabarovsk region	75 400	21 776 100
Amur region	35 400	9 512 500
Kamchatka Krai	13 100	10 332 800
Magadan Region	12 400	6 690 200
Sakhalin Region	7100	84 627 500
Jewish Autonomous Region	13 800	6 144 400
Chukotka Autonomous District	15 400	10 621 100

We thank our reader E.A. Nikonov, chief accountant of LLC PKF "BiK" from Ufa, for the proposed topic of the article.

The tax inspectorate is physically unable to check all taxpayers to one, so it is forced to conduct checks on a random basis. To select the “lucky ones”, a plan of field tax audits (GNP) is drawn up. It is prepared on the basis of a pre-check analysis of the taxpayer's activities and is approved by the FTS department.

There is an opinion that tax authorities may come with so-called unscheduled inspections. This is not entirely true. Unscheduled audits are not provided for by the current mechanism for planning and preparing field tax audits for Letter of the Federal Tax Service dated 23.01.2009 No. ШС-21-3 / 40... However, for various reasons, for example, in the case of receiving negative information about your company from legal entities or individuals or from law enforcement agencies, tax authorities may amend the audit plan and include your company in it.

Tax legislation does not establish the procedure for selecting taxpayers for on-site inspections. Therefore, the tax authorities develop it independently. In 2007, the Federal Tax Service of Russia approved the Concept of the Planning System for Field Tax Audits (hereinafter referred to as the Concept) and the Public Criteria for Self-Assessment of Risks for a Taxpayer in Order of the Federal Tax Service dated May 30, 2007 No. MM-3-06 / [email protected] ... If a taxpayer falls into the risk zone, that is, meets the risk assessment criteria, it is highly likely that he will be included in the audit plan. Letter of the Federal Tax Service dated July 31, 2007 No. 06-1-04 / 505.

Both the Concept and the Publicly Available Risk Assessment Criteria are in the public domain. However, the calculations of the risk assessment carried out independently may not always coincide with the calculations of the tax authorities. sect. 4 Concepts... Moreover, they are guided not only by the specified criteria. And, for example, they also use information received from law enforcement agencies or contained in citizens' appeals, and take into account the results of desk audits.

How do you know if you are on the audit plan or not?

Online accounting forums answer this question differently. Someone says that soon the tax authorities will be obliged to acquaint taxpayers with the audit plan in advance. Someone assures that the audit plan is publicly available on the FTS website. But these are false rumors.

Reader opinion

“And I always ask my inspector of the department of cameral inspections to find out if we are on the road map. Moreover, it is absolutely free of charge. "

Valentina Sergeevna,
Chief Accountant, St. Petersburg

In reality, the tax authorities draw up the GNP plan exclusively for personal use. You cannot legally find out whether you are included in it or not: the plan is a confidential document. Even for the employees themselves, access to the information contained in the plan is limited and strictly regulated. And the obligation to acquaint you with the intention to hold GNP with the tax authority is not Letters of the Federal Tax Service of 18.11.2010 No. AS-37-2 / 15853, dated 04.04.2008 No. ShT-6-2 / [email protected]; Resolution 2 ААС dated 06.09.2011 No. А28-2594 / 2011.

In fact, you will only find out that an on-site check will be carried out in relation to you only after they call you and invite you to familiarize yourself with the decision to conduct a GNP or when the tax authorities call your door and inform you that they have already come for a check. clause 1 of Art. 89 of the Tax Code of the Russian Federation; the form of the decision to conduct an on-site inspection, approved. By order of the Federal Tax Service dated 25.12.2006 No. SAE-3-06 / [email protected] .

As a rule, most accountants guess in advance about the intentions of the tax office. And GNP rarely comes as a complete surprise. Sometimes the tax authorities themselves report their plans. For example, so that you start preparing documents in advance. Or your suppliers (buyers) may inform you that, among others, they are asked for documents in relation to your dealings with them. nn. 2, 3, 5 Art. 93.1 of the Tax Code of the Russian Federation; Letter of the Ministry of Finance dated 20.06.2008 No. 03-02-07 / 1-225... This can be a signal, since at the stage of pre-verification analysis, tax authorities examine all your connections for the presence of tax evasion schemes.

Date of publication: 27.01.2017 04:54 (archive)

The legislator notes that when these explanations are submitted on paper, such explanations will not be considered submitted.

As before, the preparation and submission of the document is given 5 days from the date of receipt of the request for clarification. The explanation may be accompanied by other documents confirming the accuracy of the data entered in the tax reporting, but all of them must also be in electronic format.

Secondly, appeared the new kind responsibility for committing tax offenses.

For non-submission (untimely submission) by a person to the tax authority of the explanations specified in clause 3 of article in case of failure to submit the revised tax declaration within the prescribed timeframe from January 1, 2017, the liability provided for in clause 1 of article 129.1 of the Code will be applied (clause 13 of article 1 of Federal Law No. 130- FZ).

Recall that paragraph 3 of Article 88 of the Code provides for three grounds for sending a request for the submission of explanations: if errors are found in the declaration (calculation) and (or) contradictions between the information contained in the submitted documents, or inconsistencies are found between the information provided by the taxpayer and the information, contained in the documents held by the tax authority and received during tax control; in the case when a loss is declared in the declaration, or when a "revision" is submitted, in which the amount of tax payable to the budget is reduced.

Thus, liability arises for failure to submit (untimely submission) explanations, as well as in the case of submission of explanations of VAT on paper, in the form of a fine in the amount of 5,000 rubles, and the same acts committed repeatedly within a calendar year, the fine will already be 20 RUB 000

In addition, amendments were made to paragraph 6 of Article 88 of the Code, allowing the tax authority, when conducting a cameral tax audit, to require a taxpayer-organization or a taxpayer-individual entrepreneur to provide, within five days, the necessary explanations about the transactions (property) for which tax incentives have been applied. ...