IFTS quite often organizes commissions on the legalization of taxable items. Expert reviews about this procedure are very mixed. However, most experts agree that it is necessary to carefully prepare for it. 
Commission for the legalization of taxable objects - what is it?
If there are grounds, the supervisory authority may send the entrepreneur a notice of the need to appear at the inspection. Business entities receive instructions from the IFTS with this requirement for various reasons. The following calls are most common:
- The occurrence of loss at the end of the reporting period.
- Large amount of VAT deductions.
- Getting the minimum income on the simplified tax system.
- Application of tax benefits.
Actually, the call procedure is called the control authorities commission on legalization of taxable items.
It is worth saying that this procedure has become commonplace for business entities that have long been working in the market. Therefore, they, as a rule, do not experience any problems when visiting the IFTS. Meanwhile, many first-time entrepreneurs invitation to the commission on the legalization of objects of taxationbegin to panic, because they don’t know what this threatens them with. Let's try to understand the main aspects of this procedure.
Goals
First of all, it must be said that the Tax Code does not provide for a commission on the legalization of objects of taxation of individuals (as well as legal entities). Moreover, tax laws enshrines 2 forms of control: cameral and field checks.
According to many experts, the goal invitations to the commission for the legalization of objects of taxation is the desire of IFTS to increase the amount of fees from the subject. Meanwhile, according to the results of the procedure, the control body may not make any decision regarding the person. 
Essence of the process
Having appeared on a call to the commission for the legalization of taxable objects, the business entity receives a questionnaire, which contains information about:
- Major lenders and debtors.
- Costs, revenues and their structure.
- The number of employees and the forms of employee involvement (civil law or labor agreement). Such information is provided if clarification is needed. by salary. Commission for the legalization of objects of taxation can, for example, alert the irregularity of salary payments.
- OS
- The amount of cash in the accounts.
This list is very conditional, since at the discretion of the inspection body it can be supplemented or reduced. Usually on commissions on legalization of objects of taxation information is studied over the past 3 years.
A conversation is held with the person, during which he is repeatedly pointed out to the need to give explanations about the call. In this case, the subject is told about the likelihood of his inclusion in the inspection plan.
Further, the person is offered several options for overcoming the current situation. As many lawyers note, often the actions of employees are illegal, contradict not only the provisions of the Tax Code, but also the explanations of the Ministry of Finance.
the main goal call to the commission for the legalization of taxable objects It boils down to convincing the entrepreneur to increase the amount of assessed taxes for the previous period, to reduce costs and deductions by providing an updated declaration.It should be emphasized that employees are not entitled to take any measures other than such "recommendations" in the framework of this audit. 
Normative base
Many entities, upon receiving notice, decide not to attend meeting of the commission on the legalization of objects of taxation. Such a reaction is understandable: in the Tax Code, as mentioned above, there are no norms providing for such a procedure. Turn to the law.
According to the provisions of Article 31 of the Tax Code, the control authorities are authorized to call taxable entities in writing to clarify issues related to the payment (withholding, transfer) of amounts to the budget, tax audits, and in other cases relating to the execution of the requirements of the Tax Code.
It is to these "other cases" that applies commission on legalization of taxable items.
Experts do not recommend avoiding turnout, recalling that one of the criteria for planning an on-site inspection is the failure of the subject to provide explanations upon receipt of an appropriate requirement from the Federal Tax Service Inspectorate. Therefore, avoiding the negative consequences of evading the meeting will not work.
Legal advice
Regardless of the reason for the person being called on commission on legalization of taxable itemsAvoid turnout. However, panic and promptly comply with all the requirements of the Federal Tax Service Inspectorate is also impractical. 
Experts recommend that you think in advance of the answers to the probable questions of the inspectors. In this case, the information should, if possible, be general in nature. The answers should try not to specify these or those circumstances, because otherwise the inspectors may be interested in the features of certain contracts (including labor) and initiate an on-site inspection. Especially relevant are such recommendations for cases when tax authorities need clarification. for personal income tax.
At the commission on the legalization of objects of taxation the entity may provide a written report on its activities.
Some examples of explanations
At a commission on the legalization of objects of taxation, an entity may provide the following explanations on issues related to the occurrence of losses:
- A person has just started a business. It is advisable to give such a justification if losses arise from the beginning of the entity's operation, and the costs are higher than incomes.
- Assets are being modernized / repaired, an aggressive policy is being taken to capture the market sector, expansion is planned, and new business directions are being developed. These reasons justify the situation when the rate of cost increase is higher than the rate of revenue growth.
- Decrease in sales due to changes in market conditions or the expected increase in the cost of goods sold. Such an explanation can be given if the costs remain at the same level, and the profit decreases.
According to the subjects who visited such commissions, inspectors want to hear only one thing: the entrepreneur will begin to pay large amounts to the budget in the very near future. However, according to lawyers, such a promise should not be given. The fact is that often inspectors offer to agree on upcoming indicators, "going towards" the subject. 
Warnings
Before agreeing to the proposals of the tax authorities, it must be borne in mind that the position of an individual group of inspectors may differ significantly from the opinions of other employees.
For example, IFTS required clarification VAT included. At the commission on the legalization of objects of taxation the subject is offered to transfer costs for the coming periods to account for income tax for splitting VAT and reimbursing it in parts. Such recommendations run counter to the position of inspectors of on-site inspections, explanations of the Ministry of Finance and the provisions of the Tax Code as a whole.
If on commissions on legalization of objects of taxation employees persistently offer to implement the recommendations, the business entity can make a counter proposal: send an official letter to the territorial tax inspectorate with a request to clarify the situation. As noted by entrepreneurs who took this option, employees cease to insist.
Initiators
In practice, there are 3 types of commissions:
- When territorial IFTS.
- At the offices of the Tax Service in the regions.
- With the administration of the subject and local authorities.
If the initiative to call the entrepreneur comes from the territorial IFTS, then this will be directly indicated in the notification. Meanwhile, the administration of the subject (city) may arise a desire to invite the subject for a conversation, regardless of the decision of the local inspection. Moreover, the IFTS may not be aware of such a commission at all. The fact is that the exchange of relevant documents is possible if the inspection itself sent the entrepreneur to the administration.
The initiative may also come from officials of the Federal Tax Service, if they have general information about the entrepreneurs who reflected the losses, the period in which they were taken into account, the reasons, industries, etc. Usually, once a quarter / half a year, employees of the Department send a request to subordinate inspections . Based on the data received, a decision is made to conduct a commission. 
Attorney Attendance
Representatives of the Federal Tax Service Inspectorate have enough conversation with Ch. an accountant or financial director of the enterprise or, respectively, with an individual entrepreneur. The questions asked are directly related to financial activities. Ch. an accountant or financial director, and even the entrepreneur himself, may well independently assess the level of threat to business.
Meanwhile, far from always the subjects summoned for conversation have sufficient knowledge of the law. Accordingly, the legitimacy of certain issues is difficult for them to assess. In this regard, the presence of a competent lawyer would be most welcome. Of course, he should be guided in the activities of a particular entrepreneur.
Commission composition
As a rule, it includes employees whose powers extend to those areas on which questions are posed. They can be, in particular, the heads of structural units performing checks (cameral, field), pre-audit analysis, employees involved in debt settlement. Lawyers are not included in the commission.
In some cases, representatives of the executive authorities, the FIU, the State Labor Inspectorate, the prosecutor's office, and law enforcement agencies can participate in the conversation. As a rule, there must be special grounds for including these persons in the commission.
Previously, commission issues were only related to making losses or paying salaries, the amount of which is less than the industry average, as well as to the entrepreneur’s plans to increase the profitability of his business.
Currently, the situation is somewhat different. The main points regarding the commissions are regulated by the letter of the Federal Tax Service No. AC-4-2 / 12722. 
Training
A subject can make a list of alleged questions of tax specialists if he analyzes the information about his activities posted in publicly available sources. It is worth saying that the IFTS also monitors such resources and collects information.
The entrepreneur should pay special attention to transactions that significantly affect the results of operations. Probably, it was they who caused the losses.
Any information that the person will inform the commission will be re-checked by publicly available sources.
When analyzing the work of an entrepreneur, the Federal Tax Service Inspectorate takes into account various factors. These include seasonality, changes in design patterns, production decline, etc.Quarterly industry analysis is carried out using materials from the Rosstat data sets and information from the official websites of Russian holdings, taking into account expert estimates. It must be said that the statistical authorities refuse to provide such information to divisions of the Federal Tax Service. Inspections receive the necessary information from other sources. For example, on the website of any regional administration, you can find information about the socio-economic situation. Moreover, the summary often shows the achievements of large companies and the most successful entrepreneurs with indicators of their financial performance.
Cooperation with the labor inspectorate
It should be said that this structure more often than other bodies comes in contact with the Federal Tax Service Inspectorate and quickly responds to requests, providing the necessary information about the checks performed, their timing and reasons.
They are especially relevant in cases where the tax service has information about the payment of salaries "in envelopes."
Questions about manufacturing intricacies
Recently, they are often set on commissions. Tax authorities are interested in depreciation of assets, industry problems, and technological features of production.
Inspectors need to understand the specifics of the scope of the entrepreneur. This helps to evaluate the accuracy of the information provided by the business entity. In addition, such knowledge will come in handy when checking another payer, which, most likely, is carried out at the same time.
If in certain measures taken by the entrepreneur in the production process, the desire to evade tax obligations is not hidden, then explain the subtleties of the process in the interests of the subject.
Conclusion
As mentioned above, many payers conclude that it is undesirable to be present on commissions. At the same time, entrepreneurs motivated their refusal by conducting an inventory and many other reasons.
Frequent cases of evasion of attendance at the Federal Tax Service Inspectorate led to the fact that in Federal Law No. 134 3 paragraph 88 of the article was supplemented with a paragraph providing for the right of tax authorities to demand clarification from the payer about the amount of loss during a desk audit. The subject must provide relevant explanations within five days.
Entrepreneurs currently have no right to refuse explanations. In case of failure to appear at the Federal Tax Service Inspectorate, the sanctions established by Art. 19.4 Administrative Code. In addition, an on-site inspection is possible.