Types of tax audits. Field tax audit. Conducting tax audits

Each entrepreneur waits with concern when the executors of state legislation come and begin to look for errors in the conduct of economic and financial accounting. Let's see what this procedure is and how perfect it is in the modern domestic economic market.

The concept of tax audit

A tax audit of an organization is a process managed by representatives of state administration bodies. In it, the latter exercise control over the accrual procedure, the timing and accuracy of payment of financial obligations to the state in accordance with the current legislation.

It is no secret that every business entity that conducts economic activity pays taxes. Therefore, a tax audit is carried out on each of them in one form or another and as necessary, which we will consider a little later.

This process consists in the fact that authorized persons carry out work on comparing data from actual indicators that were obtained as a result of the revision of primary documents with those data that were stated in official declarations or other documents implying financial statements and sent to relevant authorities for further analysis.

As a rule, this procedure is complex and rather complicated: first of all, a plan of tax audits is drawn up for the next period, after the existing representatives of the executive bodies are recruited specialists responsible for each direction of the obligations of enterprises to the state, and then the process itself is carried out in a certain order control and comparison.

An important difference from any other business activity of an entrepreneur is that this part of the financial statements is completely and step-by-step controlled by regulatory legal acts, and absolutely no deviations from the law are allowed.

As for the classification of this procedure, the types of tax audits can be divided according to several groups, which we will discuss below.

Tax Audit Classification

To begin with, this complex process can be divided in accordance with several criteria: by the volume of documentation provided, by the method of organizing the procedure, by the cyclical nature and location.

Types of tax audits according to the amount of information:

• Targeted: cover any business cycle or a set of interrelated financial transactions. As a rule, such procedures arise as a result of suspicious relationships between counterparties and cover one thing: either export-import capital movements, transactions on a preferential basis, cash flows, etc. They can be carried out both individually and in combination with other processes.
• Thematic: cover operations that are involved in one or more types of taxes (for example, VAT, personal income tax, income tax, etc.). Such checks are carried out by decision of the head of the executive service.
• Comprehensive: in this case, a certain period of the financial and economic activity of the subject is selected, absolutely all areas of taxation are checked. Regarding their frequency, modern legislation has a double view.If the enterprise, in the opinion of service representatives, regularly pays its obligations to the state, and there is no reason to assume that violations are registered, then there may not be any checks. If the authorities have reason to suspect dishonest business, then the procedure should be performed at least once every three years.

Types of tax audits by way of organization:

• Sudden: in this case, it is not obligatory to warn the business entity about the procedure, therefore this process is often so unexpected that the entrepreneur does not even have time to prepare the necessary documents from the archive.
• Scheduled: carried out according to the schedule for the reporting period. The business entity has been warned about this procedure for several months.

According to the cyclical process, the verification process can be:

• Repeated: at the moment, it has practically outlived itself in modern practice, since, according to the legislation, it cannot be carried out if taxes have been paid to the treasury in full.
• Control: appointed if the fact of poor performance of the previous procedure was proved. It is actively used in modern practice.

Classification according to the place and reason for carrying out:

• field tax audit;
• cameral;
• oncoming.

Since each business entity is faced with all types of checks from the above list, we will dwell on them in more detail and consider what they are.

Field tax audit

This procedure is a process in which representatives of executive bodies personally visit enterprises for its implementation and also work with the archives of documents within the physical boundaries of the business entity.

According to the current legislation, an on-site tax audit is carried out only in the following cases:

• business refers to major or major taxpayers;
• for this procedure, a decision was made by higher or law enforcement authorities;
• the business entity does not make a profit;
• representatives of the organization for any reason do not provide copies of financial statements to government agencies;
• if the desk audit conducted the day before did not give the proper results;
• if the business entity is at the liquidation stage.

Otherwise, other methods are used to identify dishonest payers, which we will talk about later. As a rule, the period of a tax audit is no more than two months, however, it can also be subject to extension in some cases, regulated by applicable laws and regulations. In addition, if the enterprise has representative offices other than the parent company, then one calendar month is also allocated for each of the branches for similar actions.

Since the on-site tax audit is carried out on the personal territory of the business entity, when force majeure circumstances occur, representatives of the executive bodies can not only demand the necessary documents, but also seize them, examine them and even take an inventory and inventory of the available property.

Cameral check procedure

Sometimes the procedure for comparing actual and reported data is carried out within the territorial limits of the executive body, without leaving the place of business of the enterprise. A desk tax audit does not require any planned distributions and orders of higher government bodies and is carried out for three months based on the moment when the financial statements were submitted, in our case, a declaration.This procedure is carried out on the basis of available data and applications, and actual indicators are also compiled with reporting indicators without requesting other securities from the taxpayer, as is the case with an exit tax.

In the event that a desk tax audit reveals any errors or intentional misrepresentation of the data, a request is made to the name of the business entity with a request to clarify this situation and pay the amount of the missing obligations on time. An entrepreneur has the right to prove his case by providing a number of primary documents and relevant extracts from accounting registers.

Of course, if this does not contradict the current legislation, then in the process of identifying violations, officials of the executive service have the right to independently request confirmation papers.

Based on the results of a desk tax audit, business entities are selected that are subject to their further inclusion in the plan of exit procedures for the next reporting period.

Counter tax audit

Sometimes the executive bodies conduct a tax audit of the counterparty. This procedure takes place if officials have reason to suspect that one of the copies of the original document was falsified in a more favorable direction for the business entity.

Therefore, the process of comparing and matching the same paper in different copies, which are located on different sides of a particular transaction, is carried out. Of course, this method is advisable only if we are talking about full-fledged financial and economic relations between several entities, otherwise the document would be issued in one copy, and this procedure would not make any sense.

Therefore, a tax audit of the counterparty is carried out when comparing documents aimed at vacation and purchase-sale of certain material values. Confirming securities can be invoices, invoices, acts of work performed and services rendered.

As a rule, one and the same document will have the same financial and economic meaning at different enterprises, but in the course of a counter check, the fact of distortion of quantitative or price indicators of the goods may be revealed. If one of the counterparties does not have a supporting paper, then there is reason to suspect that the entrepreneur is unscrupulous and is engaged in hiding income.

Often, counter tax audits are conducted as part of an off-site or field audit, and the data obtained during this procedure are entered into the main act and documented in accordance with applicable law.

One-day company reviews

Often, in firms, which are also called “one-day” companies, a tax audit is carried out in accordance with regulatory legal acts. Documents are requested by the central inspection from local authorities, this happens through the chain, which we will consider below.

It is known that one-day companies are not created for any clear purpose to conduct economic production activities, therefore, in order to convict such entities of tax offenses, a whole procedure is carried out.

There are some signs that indicate that the company is unreliable:

• payment for financial and business operations is carried out in an atypical way - it can be assignment of rights of claim, bills, barter and other;
• if the average industry load shows the profitability of the company, but the reporting data to the executive bodies indicate otherwise;
• the business entity does not provide reporting documents to relevant state organizations at all;
• if the company's loans in the aggregate amount are significantly greater than the proceeds;
• the company submits, with a certain frequency, an application for the return of tax obligations paid;
• the company applies non-market prices;
• the company has the legal form of LLC.

Every day, the database of local tax authorities receives data on the income of entities registered, changes in their activities and liquidation. Firms that meet the criteria above are allocated in a separate category and submitted for review to the central tax office.

But this does not mean at all that tax inspections at these business entities will immediately begin, no. Representatives of the central authorities analyze the declarations received from these enterprises, make inquiries to financial institutions if necessary, and the received data is compared with the actual and reporting ones. And only then, in case of suspicion, the central authorities instruct local executives to conduct verification procedures at enterprises.

And only after, according to the final results, a decision is made either on the reliability of the company, or on violations in relation to the current legislation.

Tax audit result

Any actions of executive bodies in relation to business entities are documented. Based on the results of both the off-site and on-site sessions, a tax audit report is drawn up in the form prescribed by applicable law.

However, in the first case, this document takes place only if during the procedure any violations were found, and in the latter case, the document is always created. The term for drawing up the act is two months.

As for the requirements in the drafting, then, in accordance with the current regulatory legal acts, they must meet the following criteria:

• the presence of reasonable and unbiased conclusions;
• any circumstances indicating the presence of an offense with respect to tax legislation are described comprehensively and in full;
• any presentation of material information in the document should be accessible, concise and clear;
• data should be systemic.

In addition, the decision of the tax audit must have the following data:

• date of preparation of the document;
• name of the business entity that participated in the procedure;
• complete data on auditors, including their positions;
• a list of primary documentation that was studied in the process;
• time period of the procedure;
• information regarding events held by officials;
• facts of violation of applicable law with appropriate confirmation;
• general conclusions and proposals of authorized persons regarding the current situation.

Inspection Efficiency Today

We all understand that carrying out a procedure to identify violations of tax legislation is not an easy task. The audit of the tax inspection implies the implementation of a huge and complex work, in which the scrupulousness necessary to detect even the smallest violations that contradict the current legislation is urgently needed.

If we talk about the effectiveness of this procedure, then, for example, according to statistics, in recent years, only in Moscow, up to half a million such procedures have been carried out, after which the state has managed to return more than a million rubles of hidden obligations per year. It is important to take into account all types of tax audits and choose from them the necessary, if it is not possible to apply others. What our executive bodies are doing well. And it comes out wisely and well.

Despite the fact that in modern practice there are a huge variety of financial frauds to evade obligations to the state, the authorities still manage to reveal a significant part of them.

Problems of modern checks

But let's judge objectively. Of course, not everything is so smooth, there are considerable holes in this system.We have already found out that a quality and adequate audit of tax authorities can significantly replenish the state treasury. Well, what about the state in response?

You can not remain silent about the imperfection of the modern regulatory system. Some points of the law are so contradictory and so superficially describe the procedures for the correct accounting of the financial and economic activities of the enterprise that it is not difficult for business entities to defend their interests in the courts and sometimes even win hearings.

Even if we talk about what documents the tax audit of the organization should be supported by, then no legislative acts describe clear lists of the data provided, from which representatives of the executive branch can request information.

I do not want to ignore the fact that at the moment regulatory tax documents are undergoing a reformation series, but so far no significant changes have been noticed. And I would like to believe that our executive system will become unified and mutually complementary, but it is too early to talk about it yet.

Prospects for improving audits

It is clear that it is impossible to talk about improving the work of performers, if some points are not stipulated by the current legislative acts. But still, let's imagine that tax audit is an ideal mechanism. What should she become?

1. The state has developed a unified standard integrated methodology for conducting this procedure. It describes the most effective techniques and forms of this process. In addition, executive officials have a wide range of powers. Without fanaticism, of course.
2. Now for the direct inspectors conducting inspections of business entities. A unified assessment system has been introduced for them, which will allow an objective look at the performance of each.
3. Regarding taxpayers, administrative penalties for violations of this law are so great that it never occurred to an entrepreneur to hide at least a thousand rubles of income from obligations.

Undoubtedly, we understand that our domestic system is too far from ideal, but this does not mean that we cannot strive for this together, by the entire state. Perhaps it is thanks to the correct tax reform that the salaries of state employees, pensions and other social benefits will increase.