Examples of objections to on-site tax audit reports. Objections to the inspection report: recommendations for drafting. Filing objections to the tax audit report to the tax office

An objection to a tax audit report - you will find a sample of it in our article - is a counter document sent by the taxpayer being audited to the Federal Tax Service. In addition to the sample, you will also find in our material general information about drawing up the content of such an objection.

General provisions on objections to a tax audit report

According to the provisions of Art. 31 of the Tax Code of the Russian Federation, tax authorities have the right to conduct inspections. A tax audit is a set of activities aimed at monitoring the correctness of calculation, timeliness and completeness of payment of tax fees. At the same time, tax audits can be (Article 87 of the Tax Code of the Russian Federation) desk and field.

A desk audit of the Federal Tax Service is carried out at the location of the tax authority by analyzing documents (submitted by the taxpayer and available at the Federal Tax Service). Exit is carried out on the territory of the taxpayer. During its conduct, the possibility of identifying violations that were not detected during the desk examination cannot be ruled out.

Based on the results of the inspection, an act is drawn up (Article 100 of the Tax Code of the Russian Federation), which in form must correspond to the model established by Order of the Federal Tax Service of Russia dated 05/08/2015 No. ММВ-7-2/189@ (Appendix No. 23), and contain a list of violations identified as a result of verification. The taxpayer has the right to respond to the detection of violations by drawing up objections to the tax audit report - both in full for the entire complex of listed violations, and in some part (clause 6 of Article 100 of the Tax Code of the Russian Federation).

Basic requirements for written objections to a tax audit report

Objections to the inspection report allow you to appeal the final conclusions of the Federal Tax Service employees made based on the results of the inspection. They must be sent to the tax office that conducted the audit within a month from the date of receipt of the report.

There is no legally established form for objecting to an inspection report by the Federal Tax Service. The Tax Code of the Russian Federation establishes only general requirements for the form and content of complaints submitted to the tax office in Art. 139.2. These provisions may also be applied when drawing up objections.

According to this norm, objections to the inspection report must be drawn up in writing (in paper or electronic format) and contain:

• data of the taxpayer in respect of whom the act was drawn up (name, location, etc.);
• details of the document being appealed;
• name of the Federal Tax Service division to which objections are filed;
• the grounds on which the object submitting the objection believes that its rights have been violated;
• requirements of the person who sent the objections;
• method of receiving a response (mail, email, etc.).

It is possible to send objections to the act:

• through the office of the tax service division;
• by mail;
• in electronic form through a special form or personal account on the website of the Federal Tax Service of the Russian Federation.

Principles for drawing up objections to an act (response to an act)

The general principles for drawing up an objection to a tax audit report include the following:

1. The structure of the document should be divided into three sections:
   • introductory - information about when and against whom the inspection was carried out;
   • descriptive - here all violations and objections on the part of the subject to them are listed, relevant arguments and arguments are given;
   • operative - it is advisable to indicate, among other things, the need to notify the applicant about the place and time of consideration of objections.
2. Objections must be indicated separately for each point with which the taxpayer does not agree, with references to the legislation in force at the time of the audit. In addition, it is advisable to provide excerpts from judicial practice.
3. Regardless of the essence of the violations specified in the act, you can refer to the mitigating circumstances listed in paragraph 1 of Art. 112 of the Tax Code of the Russian Federation.
4. Objections must be accompanied by documentation supporting the arguments. The document is signed by the head of the taxpayer.

Deadlines for filing objections to the inspection report

By virtue of para. 1 clause 6 art. 100 of the Tax Code of the Russian Federation, objections to a tax audit report can be filed within one month from the date of receipt of the audit report. Objections can be filed by both the person being inspected and his representative.

After this period, objections will not be accepted. If the audit report establishes a tax violation, then the period for filing objections is similar - one month from the date of receipt of the act.

Sample objection to a desk and field tax audit report

A sample objection that complies with current legislation may look like this:

Don't know your rights?

Objections to the desk inspection report - sampleYou can completely compose them yourself. To do this, it is enough to take into account several factors, which will be discussed in this article.

When should you file objections to a desk inspection report?

If a taxpayer has doubts about the legality of the tax authority’s position based on the results of a desk audit, he should file an objection. Moreover, the document must be drawn up in writing, because:

• this is how you demonstrate the seriousness of your intentions;
• the inspection or department of the Federal Tax Service will not consider it in any other form;
• it may be needed in court.

Naturally, you should select very convincing arguments that can sway the opinion of a higher authority or court in your direction.

At the same time, the taxpayer must keep in mind that filing objections is fraught with additional checks - the tax inspectorate, according to clause 6 of Art. 101 of the Tax Code of the Russian Federation, is obliged to respond to the signal. A similar situation is reflected in several court decisions, in particular in decisions of the FAS East Siberian District dated July 15, 2009 No. A58-4792/08, FAS Moscow District dated September 9, 2009 No. KA-A40/8644-09 and the FAS Northwestern District dated 06/01/2009 No. A56-26710/2008.

It may happen that tax inspectors, during an additional audit, will find even more serious violations. Therefore, when filing objections to the cameral’s act, you should once again carefully make sure that you are right and all the documents are in order.

You will learn about the timing of the desk audit from the article .

In what situations should you not file objections to a desk inspection report?

Formal violations committed by inspectors should not be noted in objections, such as: start and end dates of the event, procedural framework, inaccuracies in the preparation of the protocol. It's better to focus on the essence of the act.

If the taxpayer has comments only on formal reasons, then it is better not to file objections. They can be left to appeal decisions made based on the results of the desk audit. In court, in this way it will be possible to try to discredit the act. If you do this earlier, the tax authority will eliminate the shortcomings and deprive the taxpayer of arguments.

Read about what you need to be prepared for when checking your income tax return. .

Objections to a desk tax audit report: sample

The Tax Code and other legislative acts do not contain separate requirements for filing objections to a desk tax audit report. Therefore, the taxpayer can present arguments in any form.

Here is a sample objection to a desk audit report.

Example

The tax authority, represented by senior tax inspector I. I. Zaitseva, conducted a desk audit of the VAT return filed by Omega LLC for the 3rd quarter of 2017. In the act dated January 18, 2018 No. 18-4/23, Zaitseva proposes to charge additional VAT for the 3rd quarter of 2017 and charge penalties on the tax. Claims from the tax inspectorate arose under the supply agreement with Gerkon LLC.

The manager, accountant and lawyer of the company familiarized themselves with the act and believed that they would find compelling arguments to convince the tax authorities to correct the amount of the claim. As a result, a document was drawn up - an objection to the desk inspection report.

To the head

Inspectorate of the Federal Tax Service of Russia No. 23 for St. Petersburg

196158, St. Petersburg,

st. Pulkovskaya, 12, letter A

from Omega LLC

TIN 7801378904, checkpoint 771801991

196158, St. Petersburg,

Moskovsky Ave., 136

Objections

Omega LLC for a desk tax audit report

dated January 18, 2018 No. 18-4/23

Inspectorate of the Federal Tax Service of Russia No. 23 for St. Petersburg, represented by senior state tax inspector I. I. Zaitseva, conducted a desk audit of the VAT return of Omega LLC for the 3rd quarter of 2017.

In the act No. 18-4/23 dated January 18, 2018, drawn up by inspector I. I. Zaitseva, our company was asked to pay the arrears of value added tax in the amount of 172,800 rubles. and penalties accrued in this regard in the amount of RUB 4,354. In addition, it is proposed to bring the company to tax liability for the violation.

We believe that the conclusions of inspector I. I. Zaitseva are unfounded for the following reasons:

Clause 2.4 of the contested act states that the deduction amount is 172,800 rubles. declared incorrectly, since our company did not receive the goods from Gerkon LLC (TIN 77876091011 / KPP 778609001). For this reason, the sale of these products did not take place.

In support of this, the inspector referred to the fact that our company had not paid for the goods, and the counterparty had all the signs of a fly-by-night company registered to extract unlawful tax benefits.

However, Omega LLC is able to confirm with documents the reality and legality of the transaction. Based on the documents attached to the objections, you can verify that goods in the amount of 48 tons were received, entered into the warehouse, and then sold to other contractors. The following documents are attached:

• copyaccounts- texturesfrom№ 184 28.09.2017, exhibitedOOO« Reed switch» Vaddressoursocietyongeneralamount 1 132 800 rub., VvolumenumberVAT 172 800 rub., behindfertilizerscompanies« Syngenta» Vvolume 48 tons;
• copycommodityoverheadfrom 28.09.2017 № 184/14, dischargedonamount 1 132 800 rub., VvolumenumberVAT 172 800 rub., behindfertilizerscompanies« Syngenta» Vvolume 48 tons;
• copyagreementsuppliesgoodsVvolume 56 tonsfrom 15.09.2017 № 49, prisonerbetweenOOO« Omega» AndOOO« Reed switch» ongeneralamount 1 321 600 rub., AndadditionallyprisonerTospecifiedagreementagreementsOdecreasepartiesbefore 48 tons.
• copyaccounts- texturesfrom 28.11.2017 № 337, whichexhibitedVaddressOOO« Agricultural center» onamount 1 359 360 rub., VvolumenumberVAT 207 360 rub.;
• copycommodityoverheadfrom 28.11.2017 № 337, whichexhibitedVaddressOOO« Agricultural center» onamount 1 359 360 rub., VvolumenumberVAT 207 360 rub.;
• copytaxdeclarationsByVATbehind 4- thquarter 2017 of the year;
• copiespaymentinstructionsOtransfermonetaryfundsOOO« Reed switch» from 14.11.2017 № 532 Andfrom 28.12.2017 № 664;
• copiesrequestsOtaxdetailsOOO« Reed switch» AndanswersBythisrequests, testifying, WhatthiscompanyNotiscompany- one-day.

In addition, we clarify that the delivered products were indeed not paid for in the 3rd quarter of 2017, since in clause 4.2 of the supply agreement the payment period is specified until December 31, 2017.

Director of Omega LLC Pavlov Pavlov E.I.

Results

A desk tax audit report is issued by tax authorities only if violations were discovered during control of the declaration. You can send your objections to the inspection in writing if you can substantiate the fallacy of the conclusions set out in the inspection report.

If there are not enough arguments, it is dangerous to file objections - they may provoke additional tax control measures.

Entrepreneurs often neglect to object to the inspection report, considering it a difficult or useless task. This article will help you look at this task differently, because in fact, in order to draft objections, you do not need to hire an expensive tax lawyer or be a tax guru yourself. It is important to have your own point of view and be able to justify it.
It should be remembered that tax authorities are not interested in having their decision appealed and overturned. Therefore, in some cases, this is a chance to change the position of the tax authority for the better.

Let's remember the main thing

Act on the results on-site tax audit drawn up within two months from the date of drawing up the certificate of the work carried out by authorized officials of the tax authorities.
Act on the results desk tax audit drawn up in case of detection of violations of tax legislation within 10 days after the end of the desk tax audit.

Act not compiled based on the results of a desk audit, as a result of which no violations of the legislation on taxes and fees were found.

The tax audit report is signed by the persons who conducted the relevant audit and the person in respect of whom this audit was carried out (or his authorized representative).

According to paragraph 5 of Art. 100 of the Tax Code of the Russian Federation, the act is handed over to the person in respect of whom the inspection was carried out, or to his representative within five days from the date of its preparation. If the person being inspected refuses or evades receiving the report, then:

• this fact is reflected in the tax audit report;
• The tax audit report itself is sent by registered mail to the location of the organization (separate division) or the place of residence of the individual.

If sent by mail, the date of delivery of the act is considered to be the sixth day counting from the date of sending the registered letter.

Ability to object

Let's look at some of the subtleties of appeal depending on the type of act. In addition, you should decide whether you have substantive objections or whether you have only complaints regarding procedural issues (on the inspection procedure, on drawing up an act, on the order of its consideration).

And right away I would like to say about the refusal to sign the act.

It is clear that the taxpayer has the right to refuse to sign the act, and no one has the right to force him to sign.

However, this doesn't make much sense.

The inspectors will simply put a mark like “The person being inspected (his representative) refused to sign the act,” and, as a rule, in order to attest to this fact, tax inspectors involve third parties.

Despite the fact that the law does not establish any liability for failure to sign the act, such behavior may indirectly indicate your bad faith.

Signing the act in the future will not cause tax officials to have a biased attitude towards you. In addition, signing the act does not mean that you completely and unconditionally agree with all the conclusions contained in the act.

As a rule, a copy of the act is handed over at the time of its signing, if a representative of the organization came to the Federal Tax Service in person. Otherwise, if the representatives cannot or do not want to receive it, the act is sent by registered mail with notification or transmitted in another way that allows the exact date of receipt to be determined.

Already at this stage, you should be especially careful and monitor all procedural violations that may be decisive.

A significant violation of the procedure for considering audit materials may subsequently serve as grounds for canceling the tax authority’s decision in whole or in part.

However, you should not file claims with the tax authorities for any violation you identify. Most procedural violations can be corrected during the review of the audit materials. For example, a decision may be made to carry out additional tax control measures.

But when a decision on the audit report has already been made and it is problematic to correct anything on legal grounds, then it is possible to point out significant violations of the procedure for considering the act and other materials of tax control measures. For example, failure to provide the person in respect of whom the act was drawn up with the opportunity to participate in the process of reviewing materials.

This, as we remember, is the basis for the cancellation of a decision by a higher tax authority or court.

Attention to date

From the date of receipt of the act, the taxpayer has 15 working days to familiarize yourself with the act and, in case of disagreement, submit written objections.

If an act on the discovery of facts is drawn up, then the period for filing objections is 10 working days.

After the fifteen-day period, within ten working days, the inspection report must be reviewed by the head (his deputy) of the Federal Tax Service. A decision must be made on it.

The tax authority is obliged to ensure the opportunity for the taxpayer to participate in the consideration of materials, for which the taxpayer is sent a notice indicating the place, date and exact time of consideration of the act by the commission.

As a rule, the commission is appointed for the first three days out of ten allotted for making a decision, but a decision can be made on any of the ten days.

It is not allowed to make a decision before the required 15 days have expired - this is a significant violation of the terms of the review procedure.

The date of receipt of the act is the starting point for the filing of objections, the period for considering the case and making a decision on it.

Was the act sent by mail? The date of receipt is the sixth day from the date of dispatch.

However, let's make allowances for the work of the post office: it is quite possible that the act will be received later. Is there any benefit to be gained from this matter?

Let's assume that the desk inspection report was sent by mail on October 1, 2012. Formally, it is considered to have been received on October 8, 2012 (Clause 5 of Article 100 of the Tax Code of the Russian Federation).

Let’s also assume that the act actually arrived two days late and was received on October 10, 2012.

The tax authorities, assuming that the report was received on time, calculated the deadline for filing objections - October 29, 2012. On October 30, the person being audited was invited to review the materials, but he did not appear.

Having established that the taxpayer was notified of the consideration of the case and did not appear, the head of the Federal Tax Service makes a decision to carry out this procedure in the absence of the taxpayer.

Based on the results of consideration of the materials, on the same day a decision was made on October 30, 2012 to hold the taxpayer accountable.

However, the report was received on October 10, therefore, the last day for submitting objections is October 31. Consideration of materials must take place no earlier than November 1, and a decision can be made no earlier than this date.

The decision was made on October 30. That is, there was a violation of the essential conditions of the procedure for considering the case materials, and there are grounds to conclude that the taxpayer was deprived of the opportunity to protect his interests.

Where can you find abstracts to substantiate your position?

This is, as they say, a procedural issue. However, first of all, attention should be paid to conclusions with which the taxpayer does not agree, in particular, due to controversial or unsettled tax legislation.

To substantiate your position, you should be guided primarily by the norms of the Tax Code of the Russian Federation. Secondly, clarifications from the Ministry of Finance of Russia and the Federal Tax Service of Russia.

Of course, these are not regulations (which the Ministry of Finance carefully reminds in almost every letter).

But, firstly, the Ministry of Finance of Russia is a superior body in relation to the tax service, therefore tax specialists must adhere to the guiding opinion expressed in its letters. True, financiers insist that their explanations are binding on tax authorities only if they are directly addressed to the tax service.

However, paragraphs. 5 p. 1 art. 32 of the Tax Code of the Russian Federation says differently: “Tax authorities are obliged<...>be guided by written explanations of the Ministry of Finance of the Russian Federation on the application of the legislation of the Russian Federation on taxes and fees."

In addition, according to the Presidium of the Supreme Arbitration Court of the Russian Federation, expressed in Resolution No. 13322/04 of September 19, 2006, the fact of sending a letter to a specific person upon his request does not exclude the broader validity of explanations given by financiers if they contain mandatory rules of conduct addressed to an indefinite number of persons and designed for repeated use. In other words, anyone can use this document.

By the way, on the website of the tax service there is a whole section called “Explanations of the Federal Tax Service of Russia, mandatory for use by tax authorities.”

In addition, theses in your favor can be found in those documents that were relevant during the period under review. Even if this does not help avoid taxes, it will help get rid of penalties. It is unlawful to charge penalties on the amount of arrears if it arose as a result of the use of the position of officials in work, and guilt in committing a tax offense under such circumstances is excluded (clause 8 of article 75, subclause 3 of clause 1 of article 111 of the Tax Code of the Russian Federation).

Let's not forget judicial practice. Tax officials do not forget it either: back in 2007, the management of the tax service indicated that if the tax authority believes that the circumstances of the case are similar to those circumstances in which the actions of the tax authority were recognized as illegal, and the tax authority has no reason to believe that the consideration Since the case in court will end in favor of the tax authority, it is advisable to take into account the existing judicial and arbitration practice in the region (Letter of the Federal Tax Service of Russia dated May 11, 2007 N ShS-6-14/389@).

About the benefits of mathematics

It is unlikely that any of our readers doubt the need to check the verification report for arithmetic errors. Despite the fact that the given figures are double-checked several times, no one is immune from errors.

In addition, pay special attention to the final part of the deed, where the specific amount that is proposed to be paid is indicated.

When calculating additional taxes, you should take into account the existing amounts of overpayment on the date of payment of the tax for the period for which it is calculated; this procedure is not the simplest.

So there are plenty of opportunities to make mistakes. And this error will entail incorrect calculation of penalties and fines.

So, the inspection act has been studied, points of disagreement have been identified.

You can begin to draw up objections to the act as a whole or to its individual parts.

There is no approved form of objection, so you can create with confidence. Observing, of course, certain rules.

In the upper right corner, you must indicate the addressee: position, surname and initials of the head of the tax authority, full name and address of the inspectorate to which objections are submitted.

If objections are submitted by an individual or individual entrepreneur, then initials, surname, TIN and registration address are indicated.

In the center, as a rule, they write the title of the document: “Objections to the Desk (or on-site) inspection report from (specify number) N (specify number).”

“Based on the results of a desk (on-site) tax audit carried out in relation to (name of taxpayer), an act was drawn up (indicate details). Based on the act (indicate to whom), it was proposed to pay arrears of taxes (duties) in the amount (indicate) accrued on fines in the amount of (specify), fines in the amount of (specify).

These proposals are based on the inspection materials and conclusions reflected in the report.

We believe that these conclusions do not reflect the actual circumstances of the case, do not correspond to reality, and contradict tax legislation for the following reasons."

We indicate the point of the act with which we do not agree, and provide reasonable (and, if possible, documented) arguments. There is no need to quote the Tax Code of the Russian Federation, references are enough.

When attaching documents to objections, follow the rules established by Art. 93 of the Tax Code of the Russian Federation: provide certified copies of these documents, which must be bound and numbered on each page. On the last sheet of the binder, on the back side, glue a piece of paper with the following text: “The copy is correct. Numbered and laced on (indicate the number of sheets) sheets.” The sheet is sealed with the taxpayer's seal, the manager's signature and the date.

The requirement for notarized copies is unlawful, unless this is expressly provided for by law.

The objection should be completed by stating your demands: “Taking into account the above and on the basis of the documents presented, we ask you to cancel the tax audit report (or those points with which you do not agree), as well as the assessment of taxes in the amount of (specify) and the corresponding amounts of penalties and fines.”

What's next

Written objections are submitted to the tax authority that conducted the audit.

It is hardly advisable to do this on the first day of fifteen. The less time the tax authorities have to study your arguments, the less likely it is that they will be able to refute them.

You can take advantage of the opportunity provided by clause 8 of Art. 6.1 of the Tax Code of the Russian Federation, and send objections before midnight of the last day allotted for filing objections by registered mail with a list of attachments.

Although, of course, we cannot exclude the possibility that a decision may be made on additional tax control measures, and the final decision will be postponed for a month.

Do I need to go to the commission?

Everyone decides this issue for themselves. This is a right, not an obligation.

The taxpayer’s failure to appear at the commission is not an obstacle to its conduct, that is, the materials will be considered in your absence.

However, while attending the commission, you can:

• state your demands orally during the review process;
• submit additional documents that, for various reasons, were not submitted along with written objections - the tax authority is obliged to accept and study them;
• supplement your objections;
• provide additional arguments;
• give up objections altogether. In this case, please pay attention to the fact that the additional requirements presented are recorded in the protocol of consideration of the inspection materials (a copy of it must be issued to the Federal Tax Service).

Even if there is nothing to object to, you can ask for a reduction in penalties due to the presence of mitigating circumstances, especially since if there is at least one mitigating circumstance, the amount of the fine must be reduced by at least two times (Clause 3 of Article 114 of the Tax Code of the Russian Federation ).

So visiting the commission is not such a waste of time. There may still be a result, but no harm.

November 2012

The act upon completion of the inspection and the procedure for appealing it

Tax audit report in accordance with Art. 100 of the Tax Code of the Russian Federation (hereinafter referred to as the Tax Code) is a document drawn up by a representative of the regulatory authority upon completion of this procedure. The need and timing of preparation depends on the type of audit:

• during an on-site inspection, the report is drawn up in any case, no later than 2 months from the date of drawing up the certificate of the inspection (for a consolidated group - 3 months);
• cameral - only if there are violations, within 10 days after its end.

It should be noted that the act is not yet a decision to bring or not to hold accountable. The person in respect of whom the audit was carried out has the right to influence its results by submitting objections to the above document (clause 1 of article 21, clause 6 of article 100 of the Tax Code).

IMPORTANT! An appeal against a tax audit report is made within a month from the date of its receipt. For a consolidated group of persons, this period is 30 days from the date of receipt.

By virtue of Art. 101 Tax Code act, other documents containing information about violations, objections are considered by the head of the Federal Tax Service within 10 days from the end of the period for submitting objections in accordance with clause 6 of Art. 100 NK.

How to write objections: example

It is recommended that you familiarize yourself with an example of a sample objection to a tax audit report after studying the procedure for its preparation outlined below.

The document is drawn up in written form. The law does not provide for any special requirements for its content, so registration in any form is acceptable. Typically, when describing your position, references are made to the provisions of legislative acts and clarifications of government bodies, as well as judicial practice.

As attachments to the letter, you should indicate documents that are evidence confirming the arguments presented. They can be submitted before the decision is made, even after the application has been submitted.

The order of compilation is as follows:

1. In the upper right part of the document the name of the body that carried out the control measures and its address, the name of the taxpayer, his address and telephone number are indicated.
2. Title: name, number and date of the document being appealed.
3. The main part: what kind of violations were identified and why the author does not agree with them.
4. Petitioning part: a specific request is expressed, for example, to accept VAT for deduction.
5. Signature of the authorized person, transcript of the signature (full name, position), date of signing.

Arguments to answer in a VAT dispute

When filing objections to a VAT tax audit report, the following can be used as arguments:

1. If the basis for non-acceptance for deduction is failure to exercise due diligence when choosing a counterparty, evidence of proper verification of the partner’s integrity should be provided (for example, resolution of the Arbitration Court of the Ural District dated December 21, 2015 No. F09-9048/15 in case No. A76-4061/2015).
2. When the deduction is not made due to the fact that the counterparty is on the simplified tax system, you can refer to the right granted to the seller, who is on the simplified tax system, by law (subclause 1, clause 5, article 173 of the Tax Code) to issue an invoice to the buyer with VAT and pay it to the budget (for example, Resolution of the Federal Antimonopoly Service of the Moscow District dated May 28, 2007, June 01, 2007 No. KA-A40/3414-07 in case No. A40-69643/06-99-332). In the sample response to the tax audit report presented in this article, you can learn more about this justification.
3. If a VAT refund is refused on the basis of non-refund of advance payments, prove the legality of applying the deduction calculated from the advance received (for example, resolution of the Federal Antimonopoly Service of the Moscow District dated April 21, 2010 No. KA-A40/3418-10 in case No. 40-91717/09-129-567 ).

What to consider when filing a written appeal against an act

When starting the procedure for appealing the findings of the Federal Tax Service, you should keep in mind the following rules established by law:

1. A decision made before the end of the period for challenging the act will be canceled if the taxpayer was not notified of the date of consideration of the audit materials (clause 14 of Article 101 of the Tax Code).
2. The absence of a written statement of disagreement with the results of the audit does not exclude the possibility of giving explanations during the consideration of its materials (clause 4 of Article 101 of the Tax Code).
3. An appeal may entail the need to carry out additional tax control measures (clause 6 of Article 101 of the Tax Code). In this case, the period for reviewing materials and making a final decision may be extended, but not more than by 1 month.
4. If the deadline for filing written objections to the tax audit report is missed and a decision is made, all that remains is to appeal the decision to a higher tax authority or court (subparagraph 12, paragraph 1, article 21, article 137, subparagraph 1, 2, article 138 of the Tax Code).

An act drawn up based on the results of an inspection by a representative of a regulatory body can be challenged by submitting a corresponding written statement to the head of the same body. This must be done within the period established by law, clearly and reasonably stating your position. Evidence confirming the validity of the application can be submitted either simultaneously with it or after it (before the decision is made).

It is important to file an objection to the tax audit report on time. The deadlines for objecting to the inspection report changed in September 2018. New deadlines apply if additional tax control measures were carried out during the audit of activities. Here you will learn about all the changes and can download a form and sample objections to the act.

Attention! We have prepared samples and forms of documents that will definitely be required for filing objections with the tax authorities. Download for free:

Final tax audit document

Tax authorities draw up acts based on the following facts:

1. Completion of desk audits.
2. Completion of on-site inspections.
3. Carrying out additional control measures.
4. Established tax violations.

If you do not agree with the conclusions of the tax inspectors, you need to fill out an act of objection. It can serve as a basis for exempting the company from additional taxes, fines and penalties. Therefore, you must treat this document very carefully. Next, we will talk about what needs to be written in objections, what papers to attach to them and where to send them. In addition, you will see a sample of this document.

Filing objections to tax audit reports: where to apply

If the taxpayer does not agree with the information in the final document, he has the right to prepare written objections to the inspectorate, expressing disagreement with the conclusions of the tax authorities. The document with objections must be submitted to the inspectorate that compiled the tax audit report. You can find out its address and number on the Federal Tax Service website:

Objection to a tax audit report: how to draw up

There is currently no universal form of document expressing the taxpayer’s disagreement with the inspectors’ conclusions, so objections can be written in any form.

1. Indicate the points of the act with which the company or entrepreneur does not agree.
2. Justify your objections point by point.
3. Provide references to the regulatory framework to support objections.
4. If possible, provide letters from the Ministry of Finance and the Federal Tax Service, examples of court decisions.

You must complete the document in two copies - for yourself and for the tax authorities. Objections to the tax audit report are signed by the head of the company or individual entrepreneur or an authorized person by power of attorney (for example, the chief accountant). Along with objections, you can submit any supporting documents to the inspection.

Recommended objections to the desk tax audit report: current forms and samples

Recommended objections to the on-site tax audit report: download the form and sample

Deadline for filing objections to the tax audit report and the report of violations

A company or entrepreneur is given one month to express written disagreement on the acts:

• desk and field control,
• established tax violations.

The one-month deadline for filing objections to a tax audit report is counted from the date of receipt of a document with official conclusions from the inspectorate. Receipt dates may vary depending on the method of delivery of the report to the taxpayer. Read more about this in Table 1.

Table 1. Deadline for filing objections to the tax audit report

For all these deadlines, the tax rule applies to postponing the deadline falling on a non-working day to the nearest working date.

Example
Filing objections to tax audit reports
The inspectorate made a decision on the tax audit of Symbol LLC on July 25, 2018. “Symbol” received the act on August 1, 2018. Symbol can submit written objections to the inspection report until September 3, 2018, because September 1 and 2 in 2018 are days off.

Deadlines for filing objections to additional measures

During an audit of a company or entrepreneur, the head of the tax office or his immediate deputy has the right to assign additional tax control measures. This could be, for example:

• expertise;
• interrogation of a witness;
• requirement to provide documents.

In 2018, the deadlines for objections to additional control measures changed. Until September 3, 2018, you can submit a document of disagreement within 10 days after completion of additional activities. However, from September 3, 2018, clause 6.1 of Art. 101 Tax Code of the Russian Federation. As a result, a new document appears - an addition to the inspection report.

In addition to the act, tax authorities can:

1. List additional control procedures.
2. Provide evidence of violations or admit their absence.
3. Draw conclusions.
4. Formulate proposals to the audited company or entrepreneur on how to correct the violations.
5. Provide references to the provisions of the Tax Code of the Russian Federation on fines, if the decision to impose them has been made.

The new sequence of actions of the taxpayer and inspectors upon completion of additional control is shown in Table 2.

table 2. Deadlines for filing objections to additional measures

From September 3, 2018, a company or entrepreneur can file an objection to the inspection findings on additional measures within 15 days from the date of receipt of the addition to the tax audit report.

File an objection to a tax audit report: how?

The taxpayer can submit a document of disagreement and its attachments to the inspectorate himself or through a representative:

• to the inspection office;
• to the document acceptance window;
• by mail - preferably by a valuable letter with a list of attachments and acknowledgment of delivery.

We filed an objection to the tax audit report, what next?

The head of the tax office or his immediate deputy considers the company’s or entrepreneur’s objections to the act, studies the act itself and the attached documents, and then makes a final decision.

All actions can be represented in the form of a diagram.