Who checks the tax office. Field tax audit, audit deadline

The tax authorities have different audits, we are interested in two - cameral and field. The purpose of audits is the same: to make sure that the company pays as much taxes as it should. And if he does not pay, demand the missing amount.

Camera check. The tax office conducts a desk audit without visiting the company. To check, the tax authorities study the declarations and ask for clarifications if any item raises questions.

For a desk audit, you do not need to obtain permission, the tax authority has the right to check the declarations of any company. But there is a limitation: the tax office can request clarifications only on a specific declaration. The company submits a declaration for the third quarter, which means that the questions are about transactions for the third quarter.

Scan of a tax request as part of a desk audit

Exit check. An on-site inspection can take place at the company's office or at the inspectorate, but usually the inspectors come to the office. Inspectors request documents, inspect premises, talk to employees.

The task of the tax authorities is to sort things out on the spot. For example, a company buys crushed stone according to documents, while there is no warehouse, employees, or transport for transportation. Perhaps the purchases are fictitious.

The tax office has no right to come just like that, first it must collect evidence in favor of suspicions of underpayment of taxes, draw up an audit plan for the next quarter and coordinate it with a higher tax authority, its official name is the Federal Tax Service of Russia for the relevant subject.

Should the tax warn of an audit

There is no law that obliges the tax office to warn about his arrival, so it will not work to demand a warning.

In practice, companies usually learn about the verification. This happens when the tax office calls the company to serve a decision on the appointment of an audit. To call the company, the tax office has a notification.

The verification decision is an official document. Meaning: such and such a tax office appoints an on-site audit of such and such a company.

Scan of the decision on the field inspection

The problem with notification is timing. According to experience, the company receives it a week before the on-site inspection, and this is too little time to prepare.

You can find out about the on-site inspection earlier. There are indirect signs that help to understand that the company is interested in the tax. If a company has found one of the signs, it has three to six months to prepare for an on-site inspection.

Request for transactions for three years

The tax office does not come to the company at random, first it finds out if there is a reason for an on-site audit. This is where pre-testing comes in handy.

Pre-screening analysis is the official name for the process when inspectors collect a dossier on a company. It includes everything that the tax authority understood from the documents. For example:

• what reporting did the company submit and what errors did the inspectors find;
• how much taxes paid and how much competitors pay;
• what goods did you buy, from whom, in what volume and for how much;
• from whom she received money, how much and for what;
• number of employees;
• bank accounts;
• what kind of transport did you buy and were there any fines from the traffic police;
• whether there are one-day partners among the partners;
• were there any fines from the traffic police;
• list of affiliated and interdependent persons. For example, a husband is a director in one company, a wife in another. At the same time, companies buy goods from each other.

The tax collects information from open sources, information from other government agencies, for example, from the traffic police or the registry office. It also asks for information from the company.

To understand what kind of request it is, you need to look at the rationale. If the tax authority requests documents during a desk audit, it writes like this: the rationale for the request is a desk audit.

If we are talking about a pre-audit analysis, the tax office most often refers to Article 93.1 of the Tax Code. The peculiarity of the request is questions about transactions for two to three years.

Scan of the tax request as part of the pre-audit analysis

In the request, pay attention to what the tax is asking. This helps to understand what caused the suspicion.

The tax office asked Yagodnaya Polyana for an analysis of its prices and competitors. "Polyana" sent.

It turns out that the tax authorities were looking for confirmation that Polyana underestimated prices for a specific client. Because this client is the business of the wife of the owner of Yagodnaya Polyana, and low prices are a way to reduce the tax base and pay less taxes.

How to respond to tax requests is the topic of a separate article. For now, remember this: if you see a request for transactions for several years and this request is outside the scope of checks, it means that the tax office will come soon.

Call for commission

The tax authority has the right to call the company for a commission. Commission - a conversation with the tax inspector: the inspector calls the director to himself, asks questions and records the answers.

The tax office calls for a commission when it wants: maybe after a desk audit, before a desk or field audit, for a pre-audit analysis.

When the tax office calls for a commission - a letter from the tax

The tax authorities have different reasons for the commission, they are described by the tax letter AS-4-2 / ​​12722. The letter is no longer valid, but the reasons for the commission have not changed. Among the reasons:

• VAT gaps;
• too much VAT deductions;
• too little tax paid compared to companies;
• the company has been in the red for two years in a row;
• suspicions that the company pays salaries in an envelope.

The tax office conducts commissions to figure out why the company has such indicators, and to convince them to pay extra taxes. However, the company has no obligation to answer questions or agree on everything. In general, you can listen to questions and be silent in response, at least an hour, at least two.

The tax authority does not have the right to fine the company because of the responses to the commissions or require additional taxes to be paid immediately after the commission. But if the director's answers arouse suspicion, the IRS will start digging deeper. Just with the help of an on-site inspection.

Commissions are not an absolute evil, they help companies. With the help of questions on the commission, it is easier to understand what is suspicious. If you have questions about VAT, then you need to check VAT: how much the company deducts and why, or perhaps immediately pay the tax. Suddenly, the company will have time to fix everything, and the tax office will change its mind about coming with an inspection. And if he arrives, the check will be calmer.

Partner verification

The tax checks not only the company itself, but also its partners and clients. This is called cross checking. The mechanism is the same: the tax office requests documents and information, and the company responds.

The tax office is collecting a dossier on the Berry Glade store. The partner of the store is the Lukoshko wholesaler.

To find out more about Polyana, the tax office asks Lukoshka for information: supply contracts, invoices, reports - everything that shows how much Polyana buys, how often and for what amounts.

The query helps match company information. Otherwise, it could be this: according to the documents, Polyana bought pears for a hundred thousand rubles, and according to the documents, Lukoshka bought apples. Or maybe “Lukoshka” has no documents from “Polyana” at all, as if she did not buy anything.

There is a way to understand who the tax authorities are collecting dossiers on. To do this, look at which tax authority the request came from.

When the tax office requests documents, it sends a demand - this is an official document. If the tax office sends a claim not on its own initiative, it talks about it. To do this, an order from another tax authority is attached to the requirement.

For example. Here is the tax sends a request for information. In the request - a link to the order of another tax authority:

Scan of the tax request for a counter check

And this is an order to request documents:

Scan of instructions from one tax office to another

There is no automatic way to know if the tax office is conducting cross-checks or not. Option one: be friends with the accounting department and the director of each partner and client. Suddenly they will notice not their request and call to warn.

Request from the police

Not only the tax is interested in the affairs of the company - the police are also interested. The police ask for documents before initiating a criminal case - this is part of the pre-investigation check, and - after.

Police request scan

From experience, if a company received a request, most likely, the company was among the suspects for illegal cashing out. For example, I bought crushed stone from a supplier, and the supplier turned out to be a one-day business. And not just a one-day deal, but one of the companies that participates in the money withdrawal chain. And there are a dozen such companies in the chain.

If a request came from the police, it's time to prepare for an on-site inspection. And during this time, I advise you to double-check your suppliers, customers - everyone who pays you and whom you pay.

Most likely, an experienced accountant will notice signs of a future audit and tell the director. Just in case, I advise you to periodically ask the accountant if there are requests from the tax and police and what is in them. This is a way to know in advance about the on-site inspection and have time to prepare.

Tax officials don't sleep. Today everything is fine, but in a month they can show up at the office and ruin your nerves. It is unpleasant to realize this, but you have to face the truth.

However, the employees of the Federal Tax Service are not omnipotent, they cannot suddenly appear and without any reason. So when can we expect a tax audit? Is there a plan or certain criteria by which to judge its approach?

Normative base

There are indeed criteria, and there are twelve of them. Back in 2007, the Federal Tax Service published the Concept for a planning system for field tax audits. This act lists those factors that the tax inspectorate pays attention to in the first place. The list is open, and any entrepreneur can get acquainted with it.

The decision to conduct an audit is made according to a simple algorithm:

• tax authorities “run” the company according to each of the criteria and determine how the company meets them;
• all violations detected in this way are summarized;
• if their number exceeds the allowable (in the opinion of the inspectors) limit, the FTS department appoints an inspection.

Here we will explain what exactly the provisions of the Concept say and what is meant.

Modest tax payments

This is the first and most obvious criterion. If you pay less to the tax authorities than your competitors in the same industry (on average), then you will definitely be interested. The average tax burden is calculated based on two indicators:

• turnover for a certain type of commercial activity (in accordance with Rosstat data);
• the amount of taxes paid.

If the difference between the average and your performance is large enough, the test will come sooner or later. The meaning of “sufficient value”, alas, is not regulated by law and depends only on the opinion of the IFTS employees.

Endless losses in reporting

If your company submits "unprofitable" declarations for more than two years in a row, it could theoretically be included in the audit plan. However, practice shows that everything is not so scary. First, "newborn" companies almost always show a loss over several periods, and the tax authorities know this. Secondly, the inspectors understand that they still cannot receive serious deductions from such a company - yes, the declaration can be fabricated, but the difference between the declared and actual balance is unlikely to be significant. Employees of the Federal Tax Service are simply not interested in wasting time on such a company.

However, this does not mean that the tax authorities will not take any action. You may well be called to the tax office for a meeting of a special commission. There you will have to convincingly justify such a deplorable state of affairs and document your arguments (if possible). Tell us about the price reduction in the market, about the increase in the purchase price - and you will surely be understood and forgiven.

Large amounts of tax deductions

It is not good when VAT deductions for the last year exceed 89% of the total amount of tax on the tax base. This criterion is much more serious than the second - the tax authorities are suspicious of taxpayers claiming deductions. True, this violation alone is unlikely to be a reason for an audit, but you will certainly be called to a commission.

Expenses are rising faster than income

The discrepancy between the rate of increase in expenses and the rate of income growth attracts the attention of the Federal Tax Service. The tax authorities will look at the firm's income tax. If the profit increases and the corresponding tax decreases, you will have to explain yourself (at least). According to this criterion, only expenses and income from the sale of goods or services are taken into account.

Low salaries of employees

This takes into account the average monthly salary of your employees and the average level of payments for this industry in the region. Suppose you are the owner of a hairdressing salon, and your employees receive 25 thousand rubles a month. Tax officials look at how much the owners of other hairdressers, beauty salons and other similar institutions pay their employees. It turns out that competitors have an average payout mark of 30,000 rubles. You are called to a committee meeting. The members of the committee may, for example, make the following arguments:

• your employees have an extended social package that more than covers the miserable 5,000 difference;
• the hairdresser is going through hard times, so the salary had to be temporarily reduced.

Do not forget to take care of documentary evidence. Ideally, you need to constantly monitor the average level of salaries for your type of activity. To do this, you can use several sources of statistical data:

• official regional website of Rosstat;
• collections of economic and statistical materials of Rosstat (these collections can be found both in electronic and printed form);
• sites of territorial branches of the Federal Tax Service.

You can simply come to the nearest branch of Rosstat or the Federal Tax Service and submit a request for data on the average wage. Analytics is never superfluous - especially when you are waiting for a tax audit.

Approaching the maximum indicators of special tax regimes

If you apply a special taxation regime (it does not matter which one), do not allow the indicators to approach the limit value by less than 5%. Two such violations for the tax period - and the "red light" will light up in the Federal Tax Service. What if you artificially adjust the results of your commercial activities in order to stay on the same STS and not overpay?

Little difference between expenses and income

This criterion applies mainly to IP. When, according to the results of the calendar year, the amount of expenses exceeds 83% of the amount of income, tax inspectors begin to squint suspiciously. At least 17% must be subject to taxation, this is the requirement of tax legislation.

Conclusion of contracts without subsequent benefits

You have entered into several contracts with contractors (dealers, intermediaries, etc.) without reasonable and obvious economic reasons. The terms of these contracts provide no (or almost no) profit for you. In fact, the conclusion of such transactions was not due to a business purpose. What conclusion will the FTS make?

Using illegal schemes is one of the most serious tax offenses, so you will be taken seriously. The likelihood of an on-site inspection will increase ominously.

As a rule, the situation with "strange" contracts develops due to the systematic use of intermediary agents who are looking for buyers and provide other similar services. It is especially bad if you attract fly-by-night firms as agents. Not that intermediaries are illegal, but you will have to explain why you are not looking for buyers yourself. However, finding suitable excuses is not a problem:

• it can be said that finding clients requires unique qualities, knowledge and skills that you do not have;
• if clients are too far away from you - rest on the inconvenience of remote attraction.

By the way, the tax authorities will definitely look for the relationship between the participants in the transactions. If they find the interdependence between the companies involved in the chain of financial transactions, then the chances of getting under an on-site inspection will increase by an order of magnitude. In order to protect yourself, you should, when building chains of movement of goods and attracting intermediaries, “promote” the clear and obvious economic meaning of these actions. Do not forget to prepare documents that will convincingly confirm your arguments and arguments.

Lack of explanations in response to a request from the tax

During a desk audit, employees of the Federal Tax Service may detect a number of violations:

• errors in submitted tax returns;
• contradictions or inaccuracies in the information provided;
• etc.

In these cases, the tax authorities are required to require an explanation, and you must provide all the requested explanations in writing. The law gives you 5 working days for this. If you do not provide clarifications on time (or do not make the required changes to the documents), the matter may reach an on-site inspection.

Repeated change of location of the company

When changing the location, the taxpayer must be deregistered in one department of the Federal Tax Service and registered in another. Inexperienced entrepreneurs often resort to this method to avoid an on-site inspection. The method is bad, because the following scenario is often implemented:

• the tax inspectorate learns about the insidious plan of the taxpayer, within 7 days decides to conduct an audit and hands over the corresponding notice to the head of the company;
• the audit is carried out even if the company is already registered with another body of the Federal Tax Service.

Suppose you are faster than the tax authorities and have time to change your legal address before a decision is made. Will it help you? Unfortunately no. The inspectors, having attacked the trail of a malicious evader, will apply for an inspection to the department where you are registered. Your behavior will be regarded as extremely suspicious, so GNP cannot be avoided.

The level of profitability of the company is significantly lower than the level of profitability of the entire industry

The level of profitability of your company is determined according to the financial statements, and a similar parameter of the entire industry (type of activity) - according to statistical information. If your ROI is 10% lower, that's bad. The criterion can be attributed to additional - there can be many reasons for low profitability - but it should not be neglected. Actually, the tax authorities do not neglect.

High level of tax risks

Many high-tax risk business practices are designed to misappropriate tax benefits. There are several factors that increase tax risk:

• when concluding transactions, counterparties do not provide contact details of their managers or authorized persons;
• there is no documentary confirmation of the powers of the heads or authorized persons of counterparties;
• there is no information about the location of the counterparty, its production, storage facilities;
• there is no information about how to obtain information about the counterparty (no website, no advertising, no recommendations);
• the fact of registration of the counterparty in the Unified State Register of Legal Entities has not been established.

Based on these signs, tax inspectors will classify your counterparty as a problematic one. As a result, all your transactions with him will be called into question. By the way, there are even more formidable symptoms that indicate an additional increase in risks:

• the problem counterparty is an intermediary;
• contracts contain unusual conditions (for example, no prepayment for the delivery of large consignments of goods, no guarantees, settlements through third parties or with a long delay in payment, etc.);
• the payer's debt grows, but deliveries to him continue, and debt collection measures are not applied;
• unsecured loans are issued or received, illiquid bills of exchange are bought or sold;
• maturity of liabilities exceeds 3 years;
• most of the taxpayer's expenses relate to transactions with troubled counterparties.

You can reduce or eliminate risks in the following ways:

• when calculating the tax base for the period, exclude operations on dubious transactions from expenses;
• submit tax returns so specified and accompany them with an Explanatory Note;
• inform the tax authorities about the measures taken to reduce the risks.

conclusions

The IRS regularly reviews firms against each of the 12 criteria. Information in the Federal Tax Service comes from banks, state. authorities, contractors… In a word, it is quite difficult to hide something serious.

If your firm falls under one or two of the above criteria, you should not start a feverish activity and burn all the papers. In 90% of cases, everything will cost an unpleasant, but completely harmless conversation with the inspectors of the Federal Tax Service. Correct the violations (at least formally) and do not worry. But if you have analyzed the activities of your company and realized that there are too many violations, proceed to a global reorganization. Sometimes the tax office can be silent for months and years, and then suddenly send you a “letter of happiness”. Surprises of this kind often turn into disaster.

Don't forget another important point. All the criteria mentioned above serve only to determine whether a company will be included in the field tax audit plan. However, there are also unscheduled ones! The reason for an unexpected visit of the tax authorities may well be complaints from dissatisfied customers or discrediting information from the Ministry of Internal Affairs. And when do you need to wait for a tax audit in such cases? That's right, any day. Do not allow such a development of events. Do things carefully, without abuse, and everything will be fine.

Taxpayers (even conscientious ones) are extremely negative about any audits, but companies and organizations are especially disliked by field tax audits. The reasons are clear: not only do tax officials fall “like snow on their heads”, but they need to create acceptable working conditions, and the physical presence of inspectors in the office creates an atmosphere of nervousness and stress for employees, disrupts the usual rhythm of work.

You can always prepare for a scheduled desk audit in advance: think over the answers to each question, get the missing documents or make corrections to the existing ones, try to “plug the holes”. This will not work with an exit: one fine morning you just meet guests who are not at all obliged to inform you of the visit in advance (letter of the Federal Tax Service No. AC-37-2 / 15853 dated 01/18/2010).

Is it possible to find out about the upcoming visit of the tax authorities in advance? Directly, by phone call or by written request - no. But there are indirect methods, using which, with a high degree of probability, it is possible to predict the upcoming check:

• If you have developed a close relationship of trust with your bank, their employee may hint that the bank has requested an extended statement of the movement of funds on your accounts for the last two or three years.
• If your counterparty has come to the attention of tax or law enforcement authorities, you may be sent a request for information about your relationship with him. A sure signal that "pulling the string" will come to you.
• So-called counter checks are commonplace. If your supplier or customer is being "shaken" (2-3 years of business), your partner may signal risks to you in a friendly way.

What if you have a tiny office and it is physically impossible to allocate even one workplace for a tax officer? Tax officials must personally verify the impossibility of working "at the address" and then they will be based in their tax office, and your task is to bring them all the necessary documents to work there.

Plan or strong suspicion?

The tax authorities have a plan of inspections, which, of course, is not in the public domain. Why did they come to you and why now?

According to the Concept of on-site inspections (order of the Federal Tax Service No. ММВ-7-2-297), the tax authorities form their plan based on the assessment of the risks of the company's work, realizing that it is technically impossible to check all legal entities and individuals in the country, so control is carried out selectively.

Who has an increased chance of getting under scrutiny and being "under the hood"? Here are some criteria:

• Suspiciously low amounts of taxes paid, disproportionate to the scale of the organization.
• Losses over several years (2 years or more).
• Extremely low profitability does not interfere with business success.
• Suspiciously low salaries in a prosperous firm.
• Increasing percentage of tax deductions.
• Growth in expenditures is well ahead of growth in revenues over a long period.
• The company was registered and deregistered several times in various territorial tax divisions.

All of the above in itself is not a problem or a crime, but only “beacons”, a reason for suspicion! The sudden visit of guests from the inspection may be caused by information received from the internal affairs bodies or the FSB, the results of interrogations of former and current employees of other legal entities. Automatic systems such as "TAX-3" may indicate suspicious financial transactions associated with one-day firms, which may also prompt the Federal Tax Service to become interested in the activities of your company.

It is important to remember that the fiscal authorities have their own internal plan, the main indicator of which is the filling of the budget. This means that people can come to a successful and profitable company "just like that" if the budget is low and there is an urgent need to "plug holes" through additional charges and fines.

Types and options, varieties of field inspections. What are tax audits, and what can inspectors check?

1. Planned: a maximum of two within one year, and the period of activity subject to verification is a maximum of three years from the current one. What does this mean: if they came to you in September 2018, they will check 2015, 2016, 2017. There are exceptions, for example, personal income tax control, which is paid monthly: the tax authorities will want to check the correctness of the calculation and payment of personal income tax for January-August 2018, for example.
2. An unscheduled field tax audit is carried out at any time, regardless of the time of the planned one, even immediately after the completion of the planned one! Very often the reason is the liquidation of the organization or its reorganization, mergers and acquisitions.
3. Primary - carried out for the first time, usually - as part of a planned one.
4. Repeated: executed by a higher tax authority if some suspicions crept in regarding a subordinate tax authority that did its work “in a slipshod manner” or (possibly) colluded with the addressee of the audit, resulting in a decrease in the amount of taxes assigned to be paid to the budget.
5. Continuous: a total check of all documents of the company for the period to be checked.
6. Selective: only a part of documents becomes an object or for some short period. If violations are detected, then it is very possible that the same violations can be found in other documents or in other time periods.
7. Comprehensive: all taxes are checked without exception.
8. Selective: only some taxes are controlled selectively, but not all in a row.

Restrictions related to the appointment and conduct of GNP

• Only three calendar years of the organization's activity are checked before the year of the GNP.
• The audit can be carried out exclusively at the actual location of the taxpayer (central office) or, if conditions do not allow organizing a workplace for employees of the fiscal authorities, at the local office of the Federal Tax Service.
• Only two GNPs per year are allowed, and re-checking the same documents a second time is also prohibited.

Exit tax audit: what is it and how does it work?

Undoubtedly, the main object of interest of a tax audit is the correct calculation of taxes, the timely payment of money to the budget. Inspectors from the Federal Tax Service should not be interested in extraneous affairs of the organization that are outside their sphere of interest and competence.

Exceptions are minimal:

• If the company is engaged in the implementation of a regional investment project.
• In cases where the taxpayer uses a special taxation regime (this is reflected in chapters 26.1 to 26.5 of the Tax Code). In this case, you need to be prepared for the fact that controllers will deal with all fees and taxes, conduct a thorough audit of the entire array of financial and accounting documents, without exception.

Legally, only the head of the tax authority at the place of work of the organization has the right to appoint an audit, the territorial principle applies (clause 2 of article 89 of the Tax Code). There are small exceptions for large companies or organizations that have a network of remote branches, divisions. If this is the case, then the tax authority that registered the organization, even if it is geographically located in another region, has the right to initiate an audit.

Getting Started with Taxpayers

Uninvited visitors are required to immediately, “on the threshold”, present to the director of the organization an official decision to conduct an on-site tax audit. The official paper must contain both the full and abbreviated name of the company, if actions are carried out with an individual entrepreneur - his full name. Further, the decision should contain information about the subject of the audit and the period that will be subject to control. It is obligatory to have information about the inspectors: the full name of the employees, their positions are indicated.

After presenting the decision and familiarizing the director of the organization with it, an interview is usually held both with the management and with other persons responsible for taxes - deputies, financiers, chief accountant. Avoiding conversation is a stupid tactic, it is worth considering how to establish contact and establish cooperation, but within the framework of corporate etiquette and rules.

Standard Procedures Used in the Tax Audit Process

Probably, to begin with, the inspectors will want to get acquainted with the main title documents on the basis of which the organization operates. This is a certificate of registration and tax registration, charter, licenses, constituent documents, orders for the appointment of officials, documents of ownership of real estate and land.

An on-site tax audit in 95% of cases is accompanied by an inventory, which helps the tax authorities to assess the movement of inventory and thus collect valuable information about the economic activities of the audited company. Tax officials have every right to inspect office rooms (not to be confused with a search - this is a completely different procedural action), visit warehouses, workshops, trading floors, utility rooms and ask unexpected questions at the same time. It is impossible to forbid them to visit certain squares, to prevent this, but it is necessary to detach a couple of employees in the role of witnesses or witnesses - in case an Inspection Report is drawn up.

According to articles 93 and 93.1 of the Tax Code, the tax authorities have the right to demand any documents related to the financial and economic sphere of the company. If the tax authorities are afraid of deliberate concealment of papers or their concealment in order to destroy or secretly make changes to them, tax officials have the right to seize, but only in the daytime.

Sometimes, in order to establish the truth, the tax authorities resort to examination of documents (Article 95), in extreme cases, to the interrogation of witnesses (not necessarily employees of the company being audited).

Typical goals and objectives pursued by the tax authorities:

• Were the registration rules followed, were the information about bank accounts provided on time (opening and closing)?
• Delays or failure to provide a tax return, any information they need to control the company's taxation are established.
• Tax officials begin a thorough study of documents, which reflects all the financial and economic activities of the company in order to identify the taxable base. Violations of the accounting of the taxable base, income and expenses of the company are revealed, the compliance of the declared taxation regime with the actual type of business of the audited structure is checked.
• Compliance with the law of tax calculations, the completeness of their payment to the budget, and the absence of delays are checked.
• In the process of conducting an on-site tax audit, arithmetic, unintentional or intentional errors, inaccuracies in documents are revealed, distortions are recorded and estimates are made of accounting violations that led to changes in the taxable base.

Usually, the “targets” of tax inspectors are consignment notes and invoices, bank papers (payments and statements), books of purchases and sales, a book of income and expenses. In a number of cases, an on-site tax audit pays attention to the calculation of salaries for employees, payrolls. This is not a difficult task for experienced inspectors: it is here that shortcomings, errors, and typos are concentrated, since there are always a lot of these primary documents and it can be difficult to keep track of their correctness in an organization. Often there are no seals or signatures, details are incompletely filled in, but such seemingly trifles will not save you from fines.

After carrying out all the procedures, the inspectors slowly systematize the information, form the final documents of the audit.

Making a final decision based on the results of consideration of tax audit materials: certificate and act

As soon as the field tax audit is completed, the auditee receives a short reference - a dry document that only fixes the fact of completion of the work, after which any verification actions are considered illegal. Usually, the certificate is handed over to the taxpayer's management on the very last day.

According to the law, tax authorities are given 2 months to draw up the final Act. The form of the Act is specified by the Order of the Federal Tax Service MMV-7-2 / 189, the document consists of an introductory, descriptive and final part. Even if absolutely no violations of the Tax Code are found during the GNP, the Act is still drawn up and signed.
What is written in the Act?

• Details of the taxpayer, date of compilation, period of start and end of the audit.
• List of verified documents, all activities carried out during the GNP (inventory, inspections, seizure of documents, etc.).
• In the descriptive section of the Act - what was found and why it is considered a violation. Evidence and references to real articles of the Tax Code of the Russian Federation are required, fantasies and assumptions have no place in the Act!
• The third part of the Act provides recommendations, methods and terms for eliminating the identified violations.

The act is transferred to the director or manager against receipt within five days, starting from the date on which it stands, the recipient's signature is put on the act. If the auditee refused to sign the Act and even take it in hand, then a note about this is put on the document, a copy of the Act is sent by registered mail to the location of the taxpayer.

It is accepted that 6 days (for companies with foreign jurisdiction - 20 days) must pass from the date of putting the postal stamp on the letter, and it will be considered that the Certificate has been handed over to the payer. It is from the 6th day that the deadline for appealing (objections) to the audit begins.

Actions of the taxpayer after receiving the act of the field tax audit

If the head of the company has objections to the content of the Act and the conclusions, he has one month left to submit written objections to the tax authorities. Never neglect the possibility of this appeal: if you have legal arguments, you can dispute something and save a lot of money.

If something is underpaid or not paid at all, the tax authorities make proportional additional charges and oblige the organization to fulfill its duty to pay taxes. For violations, they are held accountable, the least possible measure is fines and penalties.

By the way, the tax authorities at any time can apply to the Investigative Committee or other judicial authorities if they reveal serious violations of the law. Employees of the authorities can officially take part in the inspection if the violations "pull" a criminal article.

Surely the organization employs employees whose guilt has been proven, even if these were random errors in registration. The head of the organization is obliged to bring the perpetrators to disciplinary responsibility, which is reflected in the order, but also has the right to refuse to hold employees accountable.

Field tax audit in 2017 and 2018: a list of features

• If within 36 months before making an entry in the Unified State Register of Legal Entities about the beginning of the liquidation of an organization or individual entrepreneur, there was no movement of funds in bank accounts, the GNP will not be posted.
• After the submission of the amended tax return and if the amount of tax paid has decreased, only the reasonableness of the reduction is checked.
• For objections to the GNP Act for taxpayers, the Federal Tax Service has developed a special form.
• Annexes to the Inspection Act can now be handed over to the taxpayer separately from the Act and later.

Two months is far from the limit for the inspection period (GNP)

The law (TC RF) establishes a standard two-month period for tax officials to work "on the road". The countdown for tax audits starts from the date of the decision to conduct GNP until the date that will be on the certificate (the audit ends here).

However, for a number of reasons, the period is extended to two or six months, the decision on this is made by the head of the tax auditing unit. There must be good reasons for the extension, some of which are listed in the order of the Federal Tax Service dated May 8, 2015 No. MMV-7-2 / 189:

• If a tax audit is conducted in a large corporation (organization) and the tax authorities simply do not have the human resources to complete the work on time. This also includes the presence of a network of branches and remote divisions in the audited entity, which may be geographically remote from the head office.
• In cases where the inspectors already have information about possible violations in their hands, which makes it necessary to “dig deeper”.
• If the audited taxpayer delays the provision of the required documents.
• No one is immune from force majeure situations: if a fire or flood occurs, the period increases.
• The order of the FMS contains the phrase “other circumstances” - alas, this item gives the tax authorities too wide opportunities.

Sometimes the check can be paused, after a while the countdown resumes. This right of "pause" is used if there is a need for examinations to establish the authenticity of documents for the translation of papers from foreign languages ​​into Russian. The Tax Code of the Russian Federation establishes a suspension period of no more than 6 months (clause 9, Article 89).

Is there a deadline for conducting an on-site tax audit? Yes, it is equal to one year, including all extensions and "pauses".

How to minimize risks?

According to statistics for 2017, 99% of field tax audits ended in fines and penalties. Is it realistic to “lay straws”, to prepare in advance for the visit of the tax authorities, to reduce the possible consequences of the audit? At 100% - no, the tax authorities still find at least something. But the means to reduce the risk to a minimum are still available.

1. Internal audit: keep your documentation in order, oblige employees to regularly check papers, eliminate banal errors in calculations or when filling out documents.
2. External audit: conclude an agreement with a specialized company.
3. There are specialized consultants who will simulate GNP, consider possible scenarios, point out risks, prepare employees for interaction with tax authorities at trainings.

The worst strategy is to do nothing: in this case, there is a chance to fall under all possible fines and penalties. An on-site tax audit is not a sentence; with careful attention to the work of the accounting department, the financial department and company managers, losses will be minimal.

Policy regarding the processing of personal data

1. Terms and accepted abbreviations

1. Personal data (PD) - any information relating to a directly or indirectly identified or identifiable natural person (PD subject).

2. Processing of personal data - any action (operation) or a set of actions (operations) performed using automation tools or without using such tools with personal data, including collection, recording, systematization, accumulation, storage, clarification (updating, changing), extraction, use, transfer (distribution, provision, access), depersonalization, blocking, deletion, destruction of personal data.

3. Automated processing of personal data - processing of personal data using computer technology.

4. Personal data information system (PDIS) - a set of personal data contained in databases and information technologies and technical means that ensure their processing.

5. Personal data made public by the subject of personal data - PD, access to which is provided to an unlimited number of persons by the subject of personal data or at his request.

6. Blocking of personal data - temporary suspension of the processing of personal data (except when processing is necessary to clarify personal data).

7. Destruction of personal data - actions, as a result of which it becomes impossible to restore the content of personal data in the information system of personal data and (or) as a result of which material carriers of personal data are destroyed.

8. A cookie is a piece of data that is automatically placed on your computer's hard drive each time you visit a website. Thus, a cookie is a unique browser identifier for a website. Cookies make it possible to store information on the server and help you navigate the web more easily, as well as allow you to analyze the site and evaluate the results. Most web browsers allow cookies, but you can change your settings to refuse cookies or track their path. At the same time, some resources may not work correctly if cookies are disabled in the browser.

9. Web marks. On certain web pages or emails, the Operator may use "web tagging" technology common on the Internet (also known as "tags" or "precise GIF technology"). Web tagging helps you analyze the performance of websites, for example by measuring the number of visitors to a site or the number of "clicks" made on key positions on a site page.

10. Operator - an organization that independently or jointly with other persons organizes and (or) carries out the processing of personal data, as well as determines the purposes of processing personal data, the composition of personal data to be processed, actions (operations) performed with personal data.

11. User - Internet user.

12. The site is a web resource https://lc-dv.ru, owned by the Limited Liability Company "Legal Center"

2. General provisions

1. This Personal Data Processing Policy (hereinafter referred to as the Policy) has been drawn up in accordance with paragraph 2 of Article 18.1 of the Federal Law "On Personal Data" No. 152-FZ dated July 27, 2006, as well as other regulatory legal acts of the Russian Federation in the scope of protection and processing of personal data and applies to all personal data that the Operator can receive from the User during his use of the Site on the Internet.

2. The operator ensures the protection of processed personal data from unauthorized access and disclosure, misuse or loss in accordance with the requirements of the Federal Law of July 27, 2006 No. 152-FZ "On Personal Data".

3. The Operator has the right to make changes to this Policy. When changes are made, the heading of the Policy indicates the date of the last revision of the revision. The new version of the Policy comes into force from the moment it is posted on the website, unless otherwise provided by the new version of the Policy.

3. Principles of personal data processing

1. The processing of personal data by the Operator is carried out on the basis of the following principles:

2. legality and fair basis;

3. limiting the processing of personal data to the achievement of specific, predetermined and legitimate purposes;

4. preventing the processing of personal data that is incompatible with the purposes of collecting personal data;

5. preventing the merging of databases containing personal data, the processing of which is carried out for purposes incompatible with each other;

6. processing only those personal data that meet the purposes of their processing;

7. compliance of the content and scope of the processed personal data with the stated purposes of processing;

8. preventing the processing of personal data that is excessive in relation to the stated purposes of their processing;

9. ensuring the accuracy, sufficiency and relevance of personal data in relation to the purposes of processing personal data;

10. destruction or depersonalization of personal data upon reaching the goals of their processing or in case of loss of the need to achieve these goals, if it is impossible for the Operator to eliminate the committed violations of personal data, unless otherwise provided by federal law.

4. Processing of personal data

1. Obtaining PD.

1. All PD should be obtained from the PD subject himself. If the subject's PD can only be obtained from a third party, then the subject must be notified of this or consent must be obtained from him.

2. The operator must inform the PD subject about the purposes, alleged sources and methods of obtaining PD, the nature of the PD to be received, the list of actions with PD, the period during which the consent is valid and the procedure for its withdrawal, as well as the consequences of the refusal of the PD subject to give written consent to receive them.

3. Documents containing PD are created by receiving PD over the Internet from the PD subject while using the Site.

2. The operator processes PD if at least one of the following conditions exists:

1. The processing of personal data is carried out with the consent of the subject of personal data to the processing of his personal data;

2. The processing of personal data is necessary to achieve the goals provided for by an international treaty of the Russian Federation or the law, for the implementation and fulfillment of the functions, powers and obligations assigned by the legislation of the Russian Federation to the operator;

3. The processing of personal data is necessary for the administration of justice, the execution of a judicial act, an act of another body or official subject to execution in accordance with the legislation of the Russian Federation on enforcement proceedings;

4. The processing of personal data is necessary for the performance of an agreement to which the subject of personal data is a party or beneficiary or guarantor, as well as to conclude an agreement on the initiative of the subject of personal data or an agreement under which the subject of personal data will be the beneficiary or guarantor;

5. The processing of personal data is necessary to exercise the rights and legitimate interests of the operator or third parties, or to achieve socially significant goals, provided that the rights and freedoms of the subject of personal data are not violated;

6. Processing of personal data is carried out, access of an unlimited number of persons to which is provided by the subject of personal data or at his request (hereinafter - publicly available personal data);

7. Processing of personal data subject to publication or mandatory disclosure in accordance with federal law is carried out.

3. The Operator may process PD for the following purposes:

1. raising awareness of the PD subject about the products and services of the Operator;

2. conclusion of agreements with the subject of PD and their execution;

3. informing the PD subject about the news and offers of the Operator;

4. identification of the subject of PD on the Site;

5. ensuring compliance with laws and other regulatory legal acts in the field of personal data.

1. Individuals who are in civil law relations with the Operator;

2. Individuals who are Users of the Site;

5. PD processed by the Operator - data received from Users of the Site.

6. Processing of personal data is carried out:

1. - using automation tools;

2. - without the use of automation tools.

7. Storage of PD.

1. PD of subjects can be received, further processed and transferred for storage both on paper and in electronic form.

2. PD recorded on paper are stored in locked cabinets or in locked rooms with limited access rights.

3. PD of subjects processed using automation tools for different purposes are stored in different folders.

4. It is not allowed to store and place documents containing PD in open electronic catalogs (file sharing) in ISPD.

5. Storage of PD in a form that allows to identify the subject of PD is carried out no longer than required by the purposes of their processing, and they are subject to destruction upon achievement of the purposes of processing or in case of loss of the need to achieve them.

8. Destruction of PD.

1. Destruction of documents (carriers) containing PD is carried out by burning, crushing (grinding), chemical decomposition, transformation into a shapeless mass or powder. A shredder may be used to destroy paper documents.

2. PD on electronic media are destroyed by erasing or formatting the media.

3. The fact of the destruction of PD is documented by an act on the destruction of media.

9. Transfer of PD.

1. The operator transfers PD to third parties in the following cases:
- the subject has expressed his consent to such actions;
- the transfer is provided for by Russian or other applicable legislation within the framework of the procedure established by law.

2. List of persons to whom PD is transferred.

Third parties to whom PD is transferred:
The operator transfers the PD to Legal Center LLC (which is located at the address: Khabarovsk, 680020, Gamarnika St., 72, office 301) for the purposes specified in clause 4.3 of this policy. The operator entrusts the processing of PD to Legal Center LLC with the consent of the PD subject, unless otherwise provided by federal law, on the basis of an agreement concluded with these persons. Legal Center LLC carries out the processing of personal data on behalf of the Operator, they are obliged to comply with the principles and rules for the processing of personal data provided for by Federal Law-152.

5. Protection of personal data

1. In accordance with the requirements of regulatory documents, the Operator has created a personal data protection system (PDPS), consisting of subsystems of legal, organizational and technical protection.

2. The subsystem of legal protection is a complex of legal, organizational, administrative and regulatory documents that ensure the creation, operation and improvement of the CPAP.

3. The subsystem of organizational protection includes the organization of the management structure of the SPD, the permit system, the protection of information when working with employees, partners and third parties.

4. The technical protection subsystem includes a set of technical, software, software and hardware tools that ensure the protection of PD.

5. The main PD protection measures used by the Operator are:

1. Appointment of a person responsible for the processing of PD, who organizes the processing of PD, training and instruction, internal control over compliance by the institution and its employees with the requirements for the protection of PD.

2. Determination of actual threats to the security of PD during their processing in ISPD and development of measures and measures to protect PD.

3. Development of a policy regarding the processing of personal data.

4. Establishment of rules for access to PD processed in ISPD, as well as ensuring registration and accounting of all actions performed with PD in ISPD.

5. Establishment of individual passwords for employees to access the information system in accordance with their production duties.

6. The use of information security tools that have passed the conformity assessment procedure in the prescribed manner.

7. Certified anti-virus software with regularly updated databases.

8. Compliance with the conditions that ensure the safety of PD and exclude unauthorized access to them.

9. Detection of facts of unauthorized access to personal data and taking action.

10. Recovery of PD modified or destroyed due to unauthorized access to them.

11. Training of the Operator's employees directly involved in the processing of personal data on the provisions of the legislation of the Russian Federation on personal data, including the requirements for the protection of personal data, documents defining the Operator's policy regarding the processing of personal data, local acts on the processing of personal data.

12. Implementation of internal control and audit.

6. Basic rights of the subject of PD and obligations of the Operator

1. Basic rights of the subject of PD.

The subject has the right to access his personal data and the following information:

1. confirmation of the fact of PD processing by the Operator;

2. legal grounds and purposes of PD processing;

3. purposes and methods of PD processing used by the Operator;

4. name and location of the Operator, information about persons (excluding employees of the Operator) who have access to PD or to whom PD may be disclosed on the basis of an agreement with the Operator or on the basis of federal law;

5. terms of personal data processing, including the terms of their storage;

6. the procedure for the exercise by the PD subject of the rights provided for by this Federal Law;

7. name or surname, first name, patronymic and address of the person processing PD on behalf of the Operator, if the processing is or will be entrusted to such a person;

8. contacting the Operator and sending him requests;

9. appeal against the actions or inaction of the Operator.

10. The user of the Site may at any time revoke his consent to the processing of PD by sending an email to the email address: [email protected], or by sending a written notice to the address: 680020, Khabarovsk, st. Gamarnika, house 72, office 301

eleven. . Upon receipt of such a message, the processing of the User's PD will be terminated, and his PD will be deleted, except in cases where the processing can be continued in accordance with the law.

12. Obligations of the Operator.

The operator is obliged:

1. when collecting PD, provide information on the processing of PD;

2. in cases where the PD was not received from the subject of the PD, notify the subject;

3. if the subject refuses to provide PD, the consequences of such refusal are explained to the subject;

5. take the necessary legal, organizational and technical measures or ensure their adoption to protect PD from unauthorized or accidental access to them, destruction, modification, blocking, copying, provision, distribution of PD, as well as from other illegal actions in relation to PD;

6. respond to requests and appeals of PD subjects, their representatives and the authorized body for the protection of the rights of PD subjects.

7. Features of the processing and protection of data collected using the Internet

1. There are two main ways in which the Operator receives data using the Internet:

1. Provision of PD by PD subjects by filling out forms on the Site;

2. Automatically collected information.

The operator may collect and process information that is not PD:

3. information about the interests of the Users on the Site based on the entered search queries of the Site users about the services and goods sold and offered for sale in order to provide up-to-date information to the Users when using the Site, as well as to summarize and analyze information about which sections of the Site, services, goods are in the greatest demand among Users of the Site;

4. processing and storage of search queries of the Site Users in order to summarize and create statistics on the use of sections of the Site.

2. The Operator automatically receives certain types of information obtained in the course of Users' interaction with the Site, e-mail correspondence, etc. We are talking about technologies and services such as cookies, Web marks, as well as applications and tools of the User.

3. At the same time, Web marks, cookies and other monitoring technologies do not make it possible to automatically receive PD. If the Site User, at his own discretion, provides his PD, for example, when filling out a feedback form, then only then will the processes of automatic collection of detailed information start for the convenience of using the Site and / or to improve interaction with Users.

8. Final provisions

1. This Policy is a local regulation of the Operator.

2. This Policy is public. The general availability of this Policy is ensured by publication on the Operator's Website.

3. This Policy may be revised in any of the following cases:

1. when changing the legislation of the Russian Federation in the field of processing and protecting personal data;

2. in cases of receipt of instructions from the competent state authorities to eliminate inconsistencies affecting the scope of the Policy

3. by decision of the Operator;

4. when changing the purposes and terms of PD processing;

5. when changing the organizational structure, the structure of information and / or telecommunication systems (or introducing new ones);

6. when applying new technologies for processing and protecting PD (including transmission, storage);

7. if there is a need to change the process of processing PD related to the activities of the Operator.

4. In case of failure to comply with the provisions of this Policy, the Company and its employees are liable in accordance with the current legislation of the Russian Federation.

5. Control over the fulfillment of the requirements of this Policy is carried out by persons responsible for organizing the processing of Company Data, as well as for the security of personal data.

One of the most effective tax control tools is an on-site tax audit. The tax authorities do not appoint field tax audits randomly. A plan of on-site audits is developed and approved based on the data identified during the pre-audit analysis, which is a set of measures that include the collection, study and analysis of information about the taxpayer in order to establish its tax risks and draw conclusions about possible tax violations. Conducting such an analysis is aimed at resolving the issue of the expediency of appointing an audit, as well as determining the optimal directions for its implementation.

As part of these activities, information obtained from both external and internal sources is studied:

• from other tax and state bodies of the Russian Federation,
• from foreign tax authorities,
• from banks
• from individuals and legal entities (competitors).

The taxpayer himself also acts as a source of information, regularly submitting accounting and tax reports to the inspection.

Quite often, controllers use information from unofficial sources, coming, for example, from dismissed disgruntled employees of the company, and sometimes from competitors of the company. Also of interest is publicly available information posted on Internet resources or in the media. To complete the picture, an extended statement for the period under review is requested from the bank without fail, and your counterparties are carefully studied.

In Russia, there is an indisputable group of companies that must be included in the inspection plan:

• the largest organizations (approximately 1 time in 2 years),
• Individual entrepreneurs, notaries and lawyers with an income of 100 million rubles or more,
• organizations - on special "recommendations" of the internal affairs bodies and various commissions of the tax service for the legalization of the tax base (commissions for personal income tax and wages, for VAT, for losses, etc.),
• companies in the process of reorganization/liquidation.

Which counterparties will be of interest to inspectors in the first place

In addition to the tax burden, on the basis of an extended bank statement (including for "closed" accounts), the tax authorities will certainly check the company's financial flows and, on their basis, draw up money flow patterns, analyze transactions with counterparties, which, from the point of view of the tax authorities, are doubtful. In addition, they may be interested if there are a small number of employees in the company's staff; the company has a low tax burden according to reporting data; there is no material and technical base; mass founder, director or mass address; the type of activity does not correspond to the supplied products; repeated change of registration addresses by the counterparty.

Article 2 of the Civil Code of the Russian Federation determines that entrepreneurial activity is an independent activity carried out at one's own risk, carried out by persons registered in this capacity in the manner prescribed by law.

That is, in pursuit of the goal of making a profit, the taxpayer himself determines the vector of development of his own business (whether he wants to conclude a supply contract or engage in the provision of services). At the same time, the tax inspectorates have been given the legislative right to check the completeness of the calculation of the tax base and the timeliness of paying taxes to the budget. And the conclusion of dubious (from the point of view of regulatory authorities) transactions may entail negative financial consequences in the form of additional charges of unpaid taxes, penalties, as well as bringing the taxpayer to tax liability.

The letter of the Federal Tax Service of Russia dated October 17, 2012 No. AC-4-2 / ​​17710 notes: given that business activities are carried out by economic entities independently and at their own risk, the tax authorities are not responsible for the choice of counterparties by the taxpayer and the possible occurrence of adverse consequences in connection with this for him. In other words, the construction of financial and economic activities on the basis of concluding agreements with counterparties-dealers or intermediaries (“chain of counterparties”) without reasonable economic or other reasons (business purpose) is one of the signs of obtaining an unjustified tax benefit.

A tax offense can be committed in two forms - intentionally and negligently.

The delimiting factor in this case is the fault of the taxpayer, i.e. whether he was aware of the violation of the law and whether he deliberately committed actions aimed at non-payment of tax.

According to the provisions of Art. 106 of the Tax Code of the Russian Federation, a guilty illegal (in violation of the legislation on taxes and fees) act (action or inaction) of a taxpayer, tax agent and other persons for which liability is established by the Tax Code of the Russian Federation is recognized as a tax offense. Those. the presence of guilt is a mandatory and necessary condition for bringing to tax liability. It is obvious that the majority of offenses committed in the form of intent are carried out in the form of illegal tax evasion schemes (obtaining unjustified tax benefits), including with the use of unscrupulous organizations.

Proving the guilt of a taxpayer has its own specifics in each specific case. The right to reduce the tax base arises for the taxpayer subject to the conditions established by law for the preparation of primary documents necessary to confirm the right to a tax benefit associated with a decrease in the taxable base and, accordingly, with a decrease in the amount of tax, payable to the budget.

Over time, the requirements for documents submitted in support of tax reporting data were supplemented by judicial practice and clarifications from regulatory authorities. The Plenum of the Supreme Arbitration Court of the Russian Federation in Resolution No. 53 of October 12, 2006 “On the assessment by arbitration courts of the validity of a taxpayer receiving a tax benefit” determined the main criteria for the legitimacy of accounting for taxpayers’ expenses:

• costs must be documented (decree of the Federal Antimonopoly Service of the West Siberian District of August 20, 2013 in case No. A03-14608 / 2012);
• the taxpayer must exercise due diligence when choosing a counterparty (decree of the Federal Antimonopoly Service of the Moscow District dated May 14, 2013 in case No. A40-81666 / 12-108-86);
• the reality of the relationship of legal entities must be proved.

If products are purchased under the sales contract that require special conditions of storage or transportation, then as part of the counter-party check, measures will also be taken to check the availability of the relevant conditions and technologies, and most importantly, whether the taxpayer knew (or, due to certain circumstances, should have known) about violations committed by the counterparty.

Considering the degree of riskiness of the taxpayer's activities, it is necessary, first of all, to focus on the open data of the Federal Tax Service of Russia. So, by Order of the Federal Tax Service of Russia dated May 30, 2007 No. MM-3-06 / [email protected]"On Approval of the Concept of the Planning System for Field Tax Audits" published a list of indicators that tax authorities analyze when selecting organizations to draw up a plan for conducting field tax audits.

In fact, by comparing the performance of your business with the specified criteria, the taxpayer will be able to make a forecast about the possibility of a tax audit against him, being called to the VAT commission, paying additional attention during desk audits, etc.

Indicators of the taxpayer's activity that may indicate the commission of a tax offense

With regard to the specific results of tax audits, the following signs of a deliberate offense committed by a taxpayer and an understatement of the amount of tax paid can be distinguished:

1. Formal application of special tax regimes (for example, the transfer of accounting staff to the staff of a separate legal entity that applies the simplified tax system without changing the workplace and functionality of employees).
2. Formal conclusion of intermediary agreements, in order to reflect in profit only the amounts of commission. In paragraph 8 of the order of the Federal Tax Service of Russia dated May 30, 2007 No. MM-3-06 / [email protected] it is stated that one of the grounds for recognizing a tax benefit as unreasonable may be the construction of financial and economic activities on the basis of concluding agreements with reseller counterparties or intermediaries (“chain of counterparties”) without reasonable economic or other reasons (business purpose).
3. Lack of real deal. So, in the decision of the Thirteenth Arbitration Court of Appeal dated 05.12.2011 in case No. A21-4402/2011, the court, refusing to deduct VAT from the taxpayer, indicated, incl. on the absence in the case file of evidence of the actual execution of transactions for the purchase of goods from suppliers (lack of special conditions for storage, transportation, confirmation by appropriate certificates of the acquisition of relevant products, etc.).
4. Unreasonable application of the provisions of international treaties on the avoidance of double taxation. Thus, the standard scheme for optimizing taxation when applying the calculation of interest on loans with foreign companies is to register a non-resident in a state, an agreement on the avoidance of double taxation with which provided for the possibility of deducting interest on loans in full upon presentation of a certificate of tax residency of a foreign legal entity. The task of the tax authority in this case is the need to prove the actual provision of a loan by an affiliate (Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated November 15, 2011 No. 8654/11 in case No. A27-7455/2010).
5. Interaction of a taxpayer with "one-day firms" (decree of the Federal Antimonopoly Service of the Moscow District dated May 29, 2013 in case No. A40-94438 / 12-99-518).
6. Misuse of tax credits.
7. Evasion of the taxpayer from providing the documents necessary for tax control.
8. Formal understatement of obligatory payments paid at customs.

It follows from the above that proving the guilt of taxpayers is subjective.

Only an activity that meets all the requirements of tax legislation can serve as an unconditional basis for not being held liable for tax liability. Tax security is the basis for the stable and efficient development of the company. The threat of additional tax charges can put the taxpayer on the verge of bankruptcy and the loss of the owner of the business as a whole. Obviously, an inefficiently built tax security system in a company can entail significant risks and economic losses. The construction of the tax accounting structure and the structure of the business as a whole should be carried out with the involvement of professional lawyers and auditors, which will allow avoiding tax liability in the future.

Our experience shows that it is precisely the mistakes made directly both during the preparation and during the tax audit itself that, as a rule, end up in the longest and often unprofitable lawsuits for the taxpayer. It is important to understand that the model of behavior and protection of the taxpayer must be built correctly from the outset, and a large array of tax claims is much easier and cheaper to prevent at the stage of the audit itself than to appeal them in the future.