In this article we will consider the main nuances that arise during a counter tax audit, namely, we learn how it is carried out, during which period it is necessary to submit the documents requested for verification, and which documents are most often checked.
Any natural or legal person carrying out business activities, in accordance with the law, is obliged to pay taxes in a timely manner. The accuracy of such activities of enterprises is controlled by the tax authorities.
If the tax inspectorate has any questions related to the activities of the organization, they are entitled to appoint an additional audit. This is a counter check.
What you need to know about counter checks?
When conducting a desk audit, the tax inspectors conducting it may have questions that are related to the organization’s activities in relation to other persons.
In this case, the tax office may request additional documents to help clarify the situation. But this counter audit can be carried out by the tax authorities only during an on-site or desk audit.
The basis for a counter check is the presence of a certain document - a written requirement (the so-called cover letter). A written request is drawn up by the tax authorities.
When are counter checks scheduled?
A check may be assigned in the following situations:
- The tax suspicion that the organization is conducting double documentation.
- The tax office found fictitious documents, or the unreliability of acts was revealed.
- A quarter mismatch was found in the reporting.
- The tax authorities suspected that the company was hiding certain incomes. They are not fully displayed in the statements and, accordingly, taxes are not fully paid.
- The tax authorities found that there is no agreement with the counterparty or partner, or it was revealed that this agreement is being conducted incorrectly.
But how is a counter check carried out? This is a kind of unscheduled check. An employee who checks the organization and the organization itself, as a tax agent, can be registered with various services. That is, the Tax Code of the Russian Federation is not regulated by the fact that a specific tax service should carry out a counter audit.
The tax agent must consider the following important nuances:
- Counter-verification is carried out by this method, which allows you to find out information from one taxpayer about another.
- A counter check cannot be carried out separately from a desk check.
- The subject of verification is information, as well as documentation, which reflects the financial and economic relations of several different persons.
- Tax authorities are not entitled to request documents for verification in the absence of a preliminary written request.
Basic concepts
- A tax audit is an action that is procedural in nature. This check must be carried out by the tax office. The main purpose of the audit is to identify possible offenses. In the course of this audit, the tax control data and the data that are reflected in the reporting declarations are verified.
- Declaration - A legal act formulating the basic principles, as well as the goals of two parties.
- A counter check is a check conducted by the Federal Tax Service. The goal is to study the financial and economic activities of the organization’s counterparties.
- A document is a different kind of information carrier that has details. The document captures all the basic information that reflects the activity.
- Counterparty - the party with which the contract was concluded. The counterparty can be both an individual and a legal entity, which is entrusted with the fulfillment of various obligations.
Counter-audit Goal
If we compare the counter check with the desk check, the first, unlike the second, does not have a tax character. A counter check is, in fact, the provision by organizations of information about each other.
The following main objectives of such an audit are identified:
- To certify the actual existence of a certain counterparty, as well as to confirm that the taxpayer carries out operations imputed to him by law.
- Reconcile information on indicators of financial and economic activity, which is carried out by the taxpayer and his counterparties.
- Verify documents.
- To certify the fact of legality of maintaining and using different types of documentation.
Thus, the main purpose of the counter-audit is to identify the details of the completed financial or business transaction, as well as to obtain the necessary information about the proceeds after the transaction.
This kind of check can be carried out by the inspector of the Federal Tax Service if he believes that the tax agent is using the subjects of the transaction unlawfully, and also hides the real income from the transaction.
Normative base
In the process of carrying out activities by the tax services regarding the organization of control over tax agents, the former should be guided by a number of documents that make up the regulatory framework for audits. First of all, it is the Constitution of the Russian Federation, as well as the Tax Code and various regulatory acts.
For example, the right of a tax authority to schedule an unscheduled audit is regulated by article No. 87 of the Tax Code.
As we noted earlier, a counter check cannot be assigned outside of a desk check. That is, it is not independent in nature. Moreover, the Tax Code of the Russian Federation and the Constitution do not establish such a check, which means that it is an independent type check. And this is, rather, the right of the tax authority, rather than its duty. There are exceptions to this rule:
- In accordance with the order of the Federal Tax Service No. BG-3-03 / 461, a counter check cannot be assigned by the tax service after 10 days.
- The right to request documents from a tax agent is established in accordance with Article No. 93.1.
- In accordance with Article No. 129.1, for the failure to provide documents for counter-verification, a tax agent may be fined, the amount of which is about 200 rubles for each non-submitted document. Given that the package of documents that are requested is quite extensive, the fine can amount to up to 100 thousand rubles or more.
How is a counter audit conducted by tax authorities?
In fact, a counter check is an additional tax control. As a rule, such a check can be started immediately after a desk check. Interestingly, the tax agent may not even be aware that a similar check has been launched against him.
Documents that may be requested during a counter check
There is no strictly regulated list of documents that the tax service may request. But, as a rule, this is a package of documents that characterizes the economic activities of the organization with its counterparties.These documents include various kinds of acts, contracts, as well as invoices that meet the requirements for counter-verification.
The tax agent, upon request from the SB, must submit the necessary documents no later than within 5 days from the date of the request. Moreover, the original documents are not required for presentation; copies can be dispensed with. To the package of documents you need to add a cover letter of the tax inspectorate that conducted the audit.
In the event that the tax agent cannot submit the requested documents within the prescribed period, he has the right to file a request with a request to increase this period. The application must indicate the date by which the entire package of documents will be provided.
Counter-counterparty verification is not verified, it requires only documents. But first, the NA bodies are obliged to send a cover letter to the tax agent, and only in writing. This letter should be sent to the tax office, which is registered with the organization or individual. Mandatory to indicate in the letter is the reason for this check.
After receiving the letter, within 5 days, the INS sends a request to the counterparty to produce the necessary documents. The most diverse documents can be requested, as a rule, these are invoices reflecting information on the payment of taxes, documents for the transportation of goods, contracts with a transport company. The response to the request must be provided within 5 days.
In the event that the tax agent does not respond to the request, a fine may be imposed on it. In order to comply with the law and legitimacy when requesting documents, you need to follow such requirements as:
- The request must be submitted to the representative of the organization, and personally.
- In the event that the request was sent by mail, the counterparty must be notified of its receipt.
- A request can only be made by the tax inspection authority registered with this organization.
- The notice must contain the reason for the counter-verification, as well as a complete list of documents required for submission.
- Absolutely all requirements and data should be formulated very clearly.
Before submitting documents for verification, the tax agent must make sure that the requirements of the SB are legal and lawful. It is necessary to pay attention to such nuances:
- The National Assembly may request documents only if there is a certificate of counter-verification.
- Be sure to indicate the reason for requesting documents.
- The requirement must contain full information about the details of the documents that are requested.
- Declarations of the enterprise by the NA bodies cannot be requested.
As a rule, documents on counter-verification can be requested in two main cases: a transaction is concluded for a particularly large amount, the National Assembly has reason to believe that the contract with the counterparty is fictitious.
What is the deadline for a counter check?
Counter-verification may be delayed for up to a month, but no more. If the inspector considers it necessary to extend the inspection, then this should be fixed by appropriate order. Moreover, at the time of the audit, the taxpayer has the full right not to stop his activities, and the tax authorities do not have the right to demand this.
Preparation of an explanatory note for submission to the tax
Often, the taxpayer must attach an explanatory note to the SB. Let's consider how to compose it correctly.
First of all, such a note should contain all the data on the documents submitted and subject to verification, and its content depends directly on the type of document to which it is attached.
An explanatory note should be drawn up on a sheet of A4 format, if there are several pages in it, then they should be bound and framed in a transparent cover. The pages of the explanatory note are numbered starting from the cover page. The note should be written using a formal business style.
Mandatory information to be contained in a note includes:
- The name of the unit of inspection of the National Assembly to which the note is addressed.
- Legal entity identification code.
- Details of the requirement, which is the reason for the compilation of this note.
- Details of the document to which the note is drawn up.
- Data on all expenses and income of the enterprise.
- Amounts of all costs or losses incurred.
- Data on discrepancies between accounting and tax accounting. If any take place.
The final stage of the counter audit
At the end of the counter tax audit, an authorized person must draw up an act that contains all the details of the audit, as well as its results. This act will be direct evidence in the event that violations are discovered during the inspection. Moreover, information should be reflected for each detected violation.
Thus, we can conclude that a counter check is not mandatory, and the basis for this kind of check is the discovery of various kinds of inaccuracies that arise in the course of the business of the enterprise. The tax agent may not be warned about the start of a counter audit, but in the event that any violations are revealed, then the responsibility lies with him.