Schedule of inspections of individual entrepreneurs for the year. What documents can tax authorities require at an on-site audit?

Tax audits in 2018 - list of organizations, which must be checked, is closed to public access. These are events in which any legal entity and individual entrepreneur can be involved. In what cases can their activities attract special attention of tax authorities? Find out the answer from our material.

What types of tax inspections for 2018 are provided for by law?

Art. 87 of the Tax Code of the Russian Federation establishes 2 types of tax audits: cameral and field. Checks of the first type are carried out by specialists of the Federal Tax Service directly at their workplace. No permits are required for holding. Desk audits are subject to be carried out within 3 months (as a general rule) from the date of submission of the declaration by the taxpayer (clause 2 of article 88 of the Tax Code of the Russian Federation).

On-site inspections are carried out by tax authorities, as a rule, on the territory of the taxpayer, but if the company cannot provide premises, then all procedures take place in the IFTS itself.

The implementation of field events, in turn, requires the head of the tax inspectorate to make a separate decision. On-site audits are appointed based on a comprehensive analysis by the specialists of the Federal Tax Service Inspectorate of various indicators of the enterprise, assessment of tax risks, the quality of tax and accounting reporting.

The date of the inspection coincides with the moment the head of the local authority of the Federal Tax Service signed the decision, which we mentioned above (clause 8, article 89 of the Tax Code of the Russian Federation). Legislatively, the Federal Tax Service is not obliged to warn the taxpayer that the department's specialists will come with an audit, but in practice, the territorial structures of the tax inspectorate in many cities inform organizations and individual entrepreneurs in advance of the decision to audit by phone or by mail.

There are visits of departmental inspectors without warning. However, such precedents are quite rare. The fact is that the Federal Tax Service itself recommends that its employees hand over to the taxpayer a copy of the decision to conduct an audit. At the same time, another copy remains in the department - with the mark “I am familiar with the decision to conduct an on-site tax audit”, which is filled in by the relevant subject. If the delivery of this document is not possible, it is sent to the taxpayer by mail (letter of the Federal Tax Service of July 25, 2013 No. AC-4-2 / ​​13622).

There is one more nuance - in accordance with the provisions of paragraph 12 of Art. 89 of the Tax Code of the Russian Federation, the taxpayer is obliged to provide access to the inspectors of the Federal Tax Service to documents related to the payment of taxes. The firm may objectively need time to prepare the relevant sources, as well as to organize access to them. At many modern enterprises, the system for obtaining appropriate access is organized quite strictly, in particular, it may be necessary to issue special electronic or biometric passes for certain territories.

Thus, in order to ensure constructive interaction with the payer in terms of obtaining access to documents, it can be very useful for the Federal Tax Service to warn him about the visit of inspectors.

Read about the timing of field audits in the article. .

Does the Federal Tax Service have plans for tax audits for 2018?

The procedure for conducting field tax audits of organizations of the Federal Tax Service in terms of the formation of plans is rather superficially regulated at the level of the provisions of the Tax Code of the Russian Federation, and this gives rise to some taxpayers to doubt - perhaps the department does not plan the relevant events at all?

There is a version that the main factor of inspections is the interdepartmental interaction of the Federal Tax Service, for example, with the Ministry of Internal Affairs, the prosecutor's office, banks, labor inspectorates (Agreement of the Federal Tax Service of the Russian Federation and Rostrud dated November 25, 2016 No. ММВ-23-2 / [email protected]) as well as the involvement of various "unofficial channels". The use of such methods may predetermine the absence of the need for planning by the Federal Tax Service - all checks are random in nature and are not based on following any system principles by this department.

However, this point of view is wrong. The fact that field inspections of the Federal Tax Service are still systematized and included in a separate plan is confirmed by the content of a number of legal acts.

So, in paragraph 3 of the letter of the Federal Tax Service dated January 23, 2009 No. ШС-21-3/40, it is directly stated that all field inspections are carried out in accordance with approved plans. The document also notes that the mechanism for the implementation of relevant measures established by the Federal Tax Service does not provide for unscheduled inspections.

Schedule of tax audits for 2018

At the same time, the Federal Tax Service is not obliged to form public plans for tax audits. Moreover, the internal regulations of the department require employees to treat the relevant plans as confidential documents that are not subject to disclosure. Actually, not even all employees of the Federal Tax Service have access to such information (letter of the Federal Tax Service of the Russian Federation dated 04.04.2008 No. ШТ-6-2 / 255).

The procedure for access of any persons to confidential information is governed by the provisions of the order of the Ministry of Taxes and Taxes dated 03.03.2003 No. BG-3-28/96. It provides that the basis for providing information contained in the tax audit plans of the Federal Tax Service should be the provisions of federal law. In particular, those that give certain persons special powers in terms of gaining access to information in the registers of the Federal Tax Service - for example, law enforcement agencies can receive privileges in this part.

Some "liberalization" of the norms establishing a ban on disclosure of the content of tax audit plans can be applied to the institution of the plenipotentiary representation of the President of the Russian Federation. For example, in 2008, employees of the offices of embassy missions were entitled in a number of cases to request information from the Federal Tax Service on the total number of inspections and individual entrepreneurs (letter of the Federal Tax Service No. ШТ-6-2/255).

It can be noted that the provisions of the order of the Federal Tax Service of Russia dated May 30, 2007 No. MM-3-06 / 333 approved the conceptual principles for planning tax audits, as well as the criteria for self-assessment by the payer of the probability of an on-site visit by the Federal Tax Service. Despite the prescription of this legal act, its provisions are also applicable to the analysis of the situation with tax audits of organizations in 2018.

True, this normative act, like other sources of law adopted at the federal level, does not provide any unambiguous guidelines for the timing of the relevant inspections. However, it will be useful to study in more detail the key provisions of Order No. MM-3-06/333 in terms of assessing the likelihood of a tax audit by the payer - we will do this a little later.

It is noteworthy that the objects of both field and cameral tax audits can be any category of taxpayers.

Who can be included in a scheduled tax audit?

In the provisions of Art. 89 of the Tax Code of the Russian Federation does not specify exactly which persons - legal entities or individuals - can become objects of tax audits of one type or another. Hence the conclusion: absolutely all subjects of tax payment are subject to inspections: citizens, individual entrepreneurs, commercial firms, NGOs, state and municipal structures.

This partly explains the fact that, from a purely technical point of view, it is difficult for the Federal Tax Service to draw up an audit plan, even if it were required. In the corresponding plan, based on the provisions of the law, not only legal entities, but also all citizens of the Russian Federation would be included. It is extremely unlikely that the Federal Tax Service will have enough human and technical resources to assess the tax history of each Russian, to investigate the personal tax profiles of citizens, in particular, for all those risks that are reflected in the provisions of Order No. MM-3-06 / 333 .

How to assess the likelihood of a company being included in the IFTS inspection plan for 2018?

What methods can a taxpayer have to assess the likelihood of meeting with FTS inspectors as part of a tax audit? First of all, it is in his power to familiarize himself with the key provisions of Order No. MM-3-06/333.

Despite the fact that the legislation does not allow taxpayers to have access to tax inspection plans for 2018, a study of the key criteria for assessing the activities of taxpayers, which are developed by the Federal Tax Service, can in principle provide some guidance both in terms of the timing and likelihood of a visit by tax inspectors.

So, the department can pay attention to the organization or individual entrepreneur if:

• the tax burden on the company is below the industry average (clause 1 of Order No. ММ-3-06/333);
• the firm during several tax periods reflects losses in the reporting (item 2);
• too large amounts of deductions for a particular period appear in the reporting documents (clause 3);
• outstripping dynamics of growth of costs in comparison with rates of increase in revenue is fixed (item 4);
• the company pays employees a lower salary than the one that was formed on average in the industry (paragraph 5);
• the company's indicators that give the right to work under special tax regimes are close to the maximum allowable (clause 6);
• IP shows in the reporting expenses as close as possible to the amount of income (clause 7);
• the company forms an unreasonably long chain of counterparties, consisting of intermediaries and resellers (clause 8);
• the organization does not provide explanations to the Federal Tax Service in response to notifications received about the non-compliance of certain performance indicators with the established criteria, does not transfer the requested documents (clause 9);
• the owners of the company carry out frequent re-registration of the business in different territorial structures of the Federal Tax Service (clause 10);
• the company has tangible deviations in profitability from the indicators observed on average in the industry (paragraph 11);
• according to experts of the Federal Tax Service, the company conducts activities with a high tax risk (clause 12).

It turns out that the more matches on the indicated points the FTS fixes in relation to the activities of a particular company, the higher the likelihood of verification, and the more quickly it can be carried out.

Should we trust the unofficial data on the inspection plans of the Federal Tax Service?

Numerous “unofficial” indicators are widespread in the expert community, predetermining the likelihood of attracting attention from the tax authorities. However, following these in itself can be an additional tax risk, since no one guarantees how close these or other theses are to reality. Moreover, some of these points of view, as in the case of the thesis about the absence of plans in the Federal Tax Service, may be formed due to ignorance of the law by persons distributing this information.

Read more about the content of tax audits of all types, as well as the most notable features of this procedure, in the article. .

Results

The plan of on-site inspections of the Federal Tax Service is classified information for taxpayers. As a rule, they learn about the upcoming visit of the inspectors a few days before the start of the inspection. The official list of inspections is published only for companies engaged in state-regulated activities. This list can be found on the official website of the Federal Tax Service.

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

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

If a business entity really needs an audit, the search results will include, among other things, its duration in working days or hours, as well as the subject of the audit (for example, ensuring consumer rights, sanitary and epidemiological supervision, fire supervision, industrial safety supervision, compliance with license requirements, etc.).

What should be taken into account when preparing a response to a request from a supervisory authority during an audit? How to assess compliance with the law of the actions of inspectors? Users of the GARANT system can receive prompt assistance from experts by phone by connecting a new product "Expert advice. Checks, taxes, law" .

Recall that the Prosecutor General's Office of the Russian Federation publishes a consolidated plan for inspections of business entities annually based on data provided by regulatory authorities (, Federal Law of December 26, 2008 No. 294-FZ "On the protection of the rights of legal entities and individual entrepreneurs in the exercise of state control (supervision) and municipal control"; hereinafter - Law No. 294-FZ). However, tax audits are not included in the plan.

Starting from January 1, 2017, another form of checks appeared - a 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 plan of inspections.

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

Is the organization or individual entrepreneur included in the inspection plan of this or that department in 2018? How to check it? Are these plans summarized on the website of the Prosecutor General's Office? Let's answer these questions.

Consolidated inspection plan

Scheduled inspections by ministries and departments are carried out on the basis of annually approved plans. Such checks are called scheduled. Departments post their plans on their websites. This is required in parts 3 and 5 of Article 9 of Chapter 2 of the Federal Law of December 26, 2008 No. 294-FZ. The consolidated plan of inspections for all departments for 2018 is posted on the website of the Prosecutor General's Office. It is there that you can check whether inspections of the organization and individual entrepreneurs are planned in 2018.

To find out whether a company or individual entrepreneur should wait for inspectors from regulatory authorities in 2018, you will need to enter the following data in a special search form (all at once or some of them):

• OGRN;
• name of company;
• month of verification;
• name of the state control body;
• the address.

Plans on the websites of ministries and departments

You can also look for yourself in the inspection plans on the website of specific ministries and departments. Further in the table we provide a link to sites with inspection plans for 2018.

Publication date: 27.01.2017 04:54 (archived)

The legislator notes that if the above explanations are submitted on paper, such explanations will not be considered submitted.

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

Secondly, a new type of liability for committing tax offenses has appeared.

For non-submission (late submission) by a person to the tax authority of the explanations specified in paragraph 3 of the article in the event of failure to submit the revised tax return within the prescribed period from January 1, 2017, the liability provided for in paragraph 1 of Article 129.1 of the Code (paragraph 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 explanations: if errors are found in the declaration (calculation) and (or) contradictions between the information contained in the submitted documents, or inconsistencies are identified between the information provided by the taxpayer and the information, contained in documents held by the tax authority and received by it in the course of tax control; in the case when a loss is declared in the declaration or when a "clarification" is submitted, in which the amount of tax payable to the budget is reduced.

Thus, liability arises for non-submission (late submission) of explanations, as well as in the case of submission of VAT explanations on paper, in the form of a fine of 5,000 rubles, and the same acts committed repeatedly during a calendar year, the fine will already be 20 000 rub.

In addition, paragraph 6 of Article 88 of the Code was amended to allow the tax authority, when conducting a desk tax audit, to require the taxpayer-organization or the taxpayer-individual entrepreneur to provide the necessary explanations about transactions (property) for which tax benefits have been applied within five days .