Schedule of cameral inspections for the year. Other criteria for assessing taxpayers

Every inspection has at least 2 parties: the inspector (controller) and the verifiable. During tax audits, these are inspectorate employees and taxpayers (or tax agents), which are organizations, individual entrepreneurs, and in some cases ordinary individuals who are not related to entrepreneurship.

For the first party, a tax audit is the main type of activity that the state instructed it to perform in order to financially ensure its existence and functioning.

For the second, this, as a rule, is additional labor, time, nervous and, as a result, often financial costs. A selection of materials from this section of our site will help you minimize them.

And we suggest starting to get acquainted with the procedure for conducting a tax audit from the article “Tax audit - what is it and what is the procedure?” .

Types, methods and grounds for conducting tax audits

The law directly provides for only 2 types of tax audits: cameral (Article 88 of the Tax Code of the Russian Federation) and field (Article 89 of the Tax Code of the Russian Federation). But there is also a 3rd control measure, which is not directly called a check, but in fact is one.

This one tells about what kind of check it is, as well as about KNP and GNP.

The methods of conducting audits are different, and their set directly depends on the type of audit, its subject, the type of tax being audited, and other circumstances.

For example, read this publication about the features of IP verification.

The main method, of course, is to study the documents on the basis of which you calculated and paid taxes. But tax officials are also allowed to:

• conduct an inspection;

• call witnesses;

• inventory your property, and you are obliged to assist the controllers in this;

• use other forms of control specified in Sec. 14 of the Tax Code of the Russian Federation, explanations for which are also available or will soon appear in this section of the site.

As for the grounds for verification, they also depend on the situation. For example, for KNP, the basis is the very fact of filing a declaration with the IFTS.

Read more about cameral in the article on Art. 88 of the Tax Code of the Russian Federation, the text of which you will find there.

The reasons and grounds for an on-site audit are in the full jurisdiction of the tax authorities.

Deadlines for tax audits

In order to avoid abuse by controllers, the time frame for inspections is limited by the Tax Code of the Russian Federation. General term cameralka is 3 months, GNP - 2 months. Moreover, the moment of the beginning of the period for each check is different. And the end point is fixed in different ways. In addition, in some cases, the verification period may be extended or interrupted. How this happens, it is worth knowing any taxpayer.

Especially for you - our articles on these issues:

• “What are the deadlines for conducting a desk tax audit?” ;
• “What is the deadline for conducting an on-site tax audit?” .

Avoid verification or learn about it in advance - is it possible?

Taxpayers are big and small. In relation to the latter, the state is trying to provide for various indulgences, including in terms of control on its part. So, recently there has been a lot of talk about the need to reduce verification activities for small businesses. And recently, a 3-year moratorium on routine inspections, introduced in relation to "kids", was actively discussed. Whether it is valid under tax control, you will learn from this articles.

Forewarned is forearmed. This is also true in the situation with the IFTS check. If you know about the test in advance, you can better prepare for it. Any taxpayer would give a lot to know if he's on the checklist. Is it possible in principle? Find the answer in this

One-day companies and mutually dependent companies will be in the priority of tax audits in 2017. Changes, new rules for desk and field audits and debt collection will be discussed in the article.

New rules on tax audits 2017: what are the reasons for the changes

The Federal Tax Service of Russia published on nalog.ru "Tax Passport" of each region and statistics on the arrears of companies in the whole country. Debts have risen as never before in recent years. Because of this, the tax authorities have been tasked with reducing the amount of companies' debt as soon as possible. They will attack from all sides.

Let's see what the 2017 tax audits will be like, what changes, new rules you should prepare for.

Desk and field tax audits in 2017

Tax audits 2017 will be more dangerous - inspectors are trying to charge more and more not only on field audits, but also on cameral ones. During all checks, special attention will be paid to one-day deals. This is reported by the tax authorities we interviewed. The company will be asked for clarifications or documents on such transactions. And some inspections immediately demand to remove expenses and deductions if the counterparty is listed in the one-day database. There are still new trends in the next checks.

Frequent cameras. Inspectors conduct in-depth camera meetings now 20 percent more often than a year ago. This means that the likelihood that you will be asked for clarifications or documents for an in-depth audit and larger additional charges than before is also growing. Thus, over the year, the average price of one effective camera camera has sharply increased - up to 58 thousand rubles. This is 39 percent more than last year (41,700 rubles). The tax authorities report that charges have increased due to VAT camera locks - the FTS program now automatically detects discrepancies between the supplier and the buyer. At the same time, the share of successful cameras still stands still - 5 percent.

Expensive field checks. Every year, inspectors come to companies less and less often - in the first nine months of 2016, the tax authorities checked 17,362 organizations, and a year ago - 19,749. additional charges. The average price of an on-site inspection has increased by almost half - by 45 percent. According to the data for the nine months of 2016, it amounts to 14,605,000 rubles, and a year ago the tax authorities charged much less - 10,044,000 rubles. But prices may vary in your area. For example, in Moscow it is 41.6 million rubles, in St. Petersburg - 71.8 million rubles, and in the Krasnodar Territory - 4.9 million rubles.

All this suggests that the tax authorities plan audits even more accurately. Tax audits in 2017 will not be an exception. Changes, new rules allow you to select potential violators using the ASK VAT-2 system. In 2017, the tax authorities will plan on-site audits primarily based on the gaps that the program has identified in VAT returns.

In 2017, the tax authorities are also planning comprehensive audits of interdependent companies. That is, they want to check the entire group of such organizations at once. In this way, inspectors will be able to analyze transactions between dependent counterparties, identify business splitting, including those carried out in order to remain simplified.

But the most dangerous checks are still those that the tax authorities carry out jointly with the police. In the nine months of 2016, the tax authorities conducted 4,623 joint audits. The audit price was 25,428,000 rubles. This is 20 percent more than in 2015.

You can see the average price of an on-site and desk audit in your region in the table (below).

New Contribution Checks. The tax authorities will check contributions. But inspectors will not start with on-site inspections. First, work will be done using the same methods as for personal income tax (letter of the Federal Tax Service of Russia dated October 20, 2016 No. ЗН-18-1 / 1103). That is, the tax authorities will ask for clarifications about low wages, call for salary commissions, include in the inspection plan those companies that are suspected of understating the base for personal income tax and contributions.

Field inspections of the IFTS for 2017: plan and schedule of inspections

Unlike other departments (for example, funds), tax inspectors do not publish a plan and schedule of audits for the coming year.

You can learn about non-tax audits on the website of the Prosecutor General's Office. In a special form, you need to specify basic data about (OGRN company, TIN, name), and the service will show who, when and how often will check. The schedule for 2017 should be available soon.

Collection of tax debts in 2017

How tax debts have grown. According to the official statistics of the Federal Tax Service of Russia on all major taxes - profit, VAT, personal income tax - the budget received money on average 5 percent more than last year. The fall in payments was recorded only for the MET, and the amounts decreased quite slightly (by 2%) property taxes. But at the same time tax debts companies are growing in all regions of the country. It turns out that this year the companies paid more than a year ago, but at the same time they owe the budget more than last year.

According to the website nalog.ru, from January 1 to September 1, 2016, the debt increased by 16 percent. Over the past five years, such a sharp jump has never happened. Therefore, in all regions, the tax authorities began enhanced measures to recover arrears. This will be especially felt by companies in Moscow, the Moscow Region, St. Petersburg, the Kabardino-Balkarian Republic and the Krasnodar Territory - here the largest debts.

How the IFTS will collect debts. First, the company will be called for a commission on debts. Many companies, even before the commission or immediately after it, transfer part of the debt to the budget in order to convince the tax authorities of their good faith. You can also agree with the tax authorities a schedule for the gradual payment of debts. Secondly, they will withdraw from bank accounts. Including if after the commission the tax authorities do not receive results. If there is not enough money in the account, they will collect debts at the expense of property. Thirdly, they will try to collect debts from the new company if the business was transferred to it. Or personally from the director, if the company became bankrupt as a result of large debts.

And fourthly, clarifications will be required. Previously, inspectors often asked the company to submit a clarification and reduce the amount of tax to the one that it actually paid so that there were no debts. Now the management of the service prohibits manipulation with clarifiers in this way. Therefore, such local requirements are not often possible. But for 6-personal income tax, they will ask for clarifications. This year, according to inspectors, personal income tax debts have increased due to errors in 6-personal income tax. You can remove the arrears and penalties by clarification.

Advice
See the safe tax burden by industry in your region on the website of the Federal Tax Service nalog.ru in the section "Statistics and Analytics" > "Tax Analytics" > "Tax Passports"

Fighting losses and low tax burden in 2017

Strengthening the work of unprofitable commissions is also one of the main tasks for the tax authorities at the end of this year and at the beginning of 2017. We learned about this from a letter from a regional FTS. Moreover, on commissions, inspectors will process not only unprofitable companies, but also those with tax amounts payable below the industry average for the region. If they call, they will require you to submit an update on profit for nine months and remove the loss. And in the declaration for 2016 - to reflect the amount of tax payable, close to safe indicator tax burden in your area.

It is safer to go to the inspection and explain how you plan to get out of a loss-making or low-profit situation. Low load can be justified by the fact that sales have decreased, expenses have increased, etc.
If you ignore the call for a commission, there is a risk of an on-site inspection and enhanced cameras. And on checks, they will deal with the loss more carefully. This is evidenced by the statistics of the Federal Tax Service. So, according to the results of 9 months of 2016, tax authorities removed losses for 50 billion rubles on commissions. less than on inspections. And on inspections, losses were reduced by a total of 358.8 billion rubles. - this is twice as much as in the same period last year (179.4 billion rubles).

Important!
How else to deal with losses
From January 1, the rules for carrying forward losses will change. Now companies have the right to write off the loss of previous years without limiting the amount. From 2017, it will be possible to take into account a loss in the amount of no more than 50 percent of the tax base of the current period. This restriction is introduced for all losses that have arisen since 2007. For example, as of January 1, 2017, the company has an unwritten loss of 700,000 rubles. The tax base(profit) for the I quarter of 2017 is equal to 500,000 rubles. Therefore, in the first quarter of 2017, a loss in the amount of 250,000 rubles can be taken into account. (500,000 rubles × 50%). The remaining 450,000 rubles. (700,000 - 250,000) the company will carry over to the next periods.

If the company received a loss at the end of the reporting period, then it is impossible to write off the losses of previous years. It will be possible to take them into account only when there is a profit. And no more than 50 percent of the tax base

How much does the IFTS charge additionally for inspections (data for 9 months of 2016)

Tax audits in 2018 - a list of organizations included by the tax authorities in the visit schedule is contained in a separate document called the "Plan of field audits of the IFTS". From this article, the reader will learn whether it is possible to access the information contained in such a document, and also get acquainted with the criteria for evaluating enterprises, based on the results of the analysis of which a decision is made on the need to include them in the plan for upcoming inspections.

Types of tax audits

In order to ensure that entrepreneurs comply with the norms of the current legislation governing the procedure for calculating the amount and payment of tax payments, the tax authorities conduct regular audits. In the course of such audits, the inspectorate examines and analyzes the internal documentation of the organization and compares the information received with the information specified in the submitted tax reporting. In accordance with paragraph 1 of Art. 87 of the Tax Code of the Russian Federation, tax audits are:

1. Cameral. Carried out at the location tax office. In this case, the object of research is the reporting compiled on the basis of the results of the tax period and submitted by the taxpayer to the regulatory authority.
2. Visiting. Conducted at the location of the audited organization. They are more extensive in scope and allow you to check compliance with the procedure for paying one, several or all taxes.

Plan of inspections of the tax inspectorate for 2018

Obviously, conducting an audit (regardless of which of the indicated categories it belongs to) is a very time-consuming procedure that takes a lot of time and requires the involvement of highly qualified employees of the tax inspectorate.

Check all organizations operating in the territory under the jurisdiction of one department of the Federal Tax Service, for one taxable period impossible. That is why, at the end of the calendar year, the tax authorities draw up a special schedule, which includes individual enterprises in respect of which audits will be carried out next year. So, at the end of 2017, each territorial department of the department will prepare a schedule of tax audits for 2018, containing a list of organizations subject to audit, as well as the deadlines in compliance with which each of them must be carried out.

There is an opinion that the plan of tax audits simply does not exist, and the decision on the need for an audit in respect of a certain enterprise is taken by the tax authorities spontaneously, based on the results of its current activities or as a result of receiving complaints from individuals or legal entities(including counterparties of the enterprise). In fact, plans for inspections by the tax authorities are still drawn up - this is indicated by the provisions of the letters and instructions issued by the Federal Tax Service, in particular paragraph 3 of the letter of the Federal Tax Service “On VAT refunds” dated January 23, 2009 No. ShS-21-3 / 40.

Scheduled tax inspections for 2018: is it possible to preview the schedule

Many entrepreneurs are concerned about the question: is it possible to see the plan of field tax audits for 2018 after its approval? Knowing that the tax authorities will come with an audit, you can put the papers in order in advance, correct existing shortcomings and provide inspectors with access to necessary documents. Of course, any organization should strive to comply with the rules of conduct tax accounting and reporting at any stage of their activities, but, as practice shows, violations can be found even among the most responsible entrepreneurs.

Don't know your rights?

To date, in the public domain, you can only find a plan for conducting audits for state-regulated activities - it can be downloaded on the official website of the Federal Tax Service of the Russian Federation by clicking on the link: https://www.nalog.ru/rn77/yul/interest/control_verification/learn_audit_plan/ .

Audit plans for other categories of taxpayers are not posted on public resources and are used exclusively by employees of the territorial divisions of the tax service. However, an entrepreneur can independently assess the likelihood that his company will be included in the audit plan and prepare for a successful audit.

IFTS field inspection plan for 2018: compilation criteria

The schedule of on-site tax audits for 2018 is compiled by the Federal Tax Service on the basis of an assessment of a number of criteria that characterize each specific enterprise. The list of such criteria is determined by the provisions of the Concept of the planning system for field tax audits, approved by order of the Federal Tax Service dated May 30, 2007 No. MM-3-06 / [email protected]

Based on the information provided in Appendix No. 2 of this Concept, tax authorities may pay attention to an organization or an individual entrepreneur if:

1. The amount of tax payments made by the taxpayer to the budget differs significantly from the average level of the tax burden on entrepreneurs that has developed in the industry as a whole. The values ​​of this indicator for different types economic activity are given in Appendix No. 3 of the Concept.
2. For two or more reporting periods, the organization operates at a loss.
3. During the reporting period, the taxpayer received one or more tax deductions in a substantial amount. At the same time, a deduction is recognized as significant if the share of VAT deductions is equal to or exceeds 89% of total amount tax calculated for the same reporting period, the duration of which is 1 calendar year.
4. The growth rate of expenses exceeds the growth rate of revenues.
5. The results of the financial and economic activity of the enterprise repeatedly approached the values ​​established as a limitation for the use of any taxation regime.
6. Amount of expenses incurred in the year of implementation entrepreneurial activity, is as close as possible to the amount of income received for the same year (this criterion is used when evaluating the results of the work of individual entrepreneurs).

Schedule of Tax Inspection Inspections for 2018: Additional Compilation Criteria

The following circumstances may also be significant for inclusion in the plan of on-site inspections of a certain enterprise:

1. The size wages, paid to employees of the enterprise, significantly differs downward from the average wage paid to employees working in the same industry. When forming staffing and setting the amount of remuneration, the Federal Tax Service recommends that employers be guided by statistical data posted on the websites of the territorial offices of Rosstat, as well as departments of the Federal Tax Service of the Russian Federation. In addition, such information can be obtained by sending an official request to Rosstat or the tax authority. In addition, when forming a plan for on-site inspections, the tax authorities are guided by information received during the consideration of complaints from citizens and legal entities that the company pays the so-called gray salary, as well as violations present during the registration of employees in the company's staff.
2. In the course of the enterprise's financial and economic activities, interaction with counterparties that have the status of resellers or intermediaries takes place; at the same time, the taxpayer is not able to justify the economic feasibility of using such a model of the functioning of the enterprise.
3. The taxpayer did not provide explanations or documents requested by the tax authority, and in the event that the documents were destroyed or damaged, information about their destruction or damage.

Other criteria for assessing taxpayers

In addition to the above grounds for initiating a tax audit, the following factors may attract the attention of tax authorities:

1. The taxpayer was repeatedly deregistered in one department of the Federal Tax Service and registered in another.
2. Data accounting submitted to the supervisory authority contain information on the profitability indicator formed during the reporting period, which differs significantly from the average profitability indicator for the industry as a whole.
3. The activities carried out by the company are high level risk.

When forming a plan for conducting tax audits, FTS employees evaluate each company according to each of the above criteria - the more matches they manage to identify, the higher the likelihood that the corresponding company will be included in the schedule being created.

Tax audit in 2018: list of companies

In an attempt to find an audit plan for the coming year on the Internet, an entrepreneur may end up on one of the many resources that offer a service for assessing the likelihood that the tax authorities have included the enterprise in the schedule they have developed. Such sites do not have any access to the official documentation used by the Federal Tax Service - as a rule, the information they provide is based on public criteria specified in the Concept. That is why you should not trust information obtained from such sources.

To minimize the risk of being included in the list of companies subject to scheduled inspections, the taxpayer should conscientiously fulfill their tax obligations and comply with the requirements established by the legislator for the procedure for tax accounting at the enterprise.

So, scheduled tax audits for 2018, included by tax authorities in the consolidated plan for on-site audits, are not included in the list of publicly available information. This means that taxpayers cannot find out in advance that such an audit is planned for them - as a rule, they receive information about the upcoming visit of the inspector a few days before the start of the event. The official list of on-site inspections planned by the tax authorities is formed only for those enterprises that are engaged in state-regulated activities. Companies that do not belong to this category can independently study the results of their financial and economic activities and, based on the information received, assess the likelihood of their inclusion in the plan for tax audits.

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. The explanation may be accompanied by other documents confirming the accuracy of the data entered in the tax reporting, but they 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 an updated tax return from January 1, 2017, the liability provided for in paragraph 1 of Article 129.1 of the Code will apply (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 the documents available to 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 tax authority when conducting a desk tax audit, require the taxpayer-organization or the taxpayer-individual entrepreneur to submit the necessary explanations about transactions (property) for which tax benefits have been applied within five days.

Ministries and departments approve inspection plans. If your organization or individual entrepreneur is not on these lists, then you are not threatened with scheduled inspections. But do not forget that if necessary, the controlling agency has the right to conduct an unscheduled inspection.

Inspection plans are posted on their official websites. This is stated in parts 3 and 5 of Article 9 of Chapter 2 of the Law of December 26, 2008 No. 294-FZ.

Note: From April 18, 2016 audit organizations controls Federal Treasury(Decree of the President of the Russian Federation of February 2, 2016 No. 41, clause 1 of the Regulations approved by Decree of the Government of the Russian Federation of December 1, 2004 No. 703).

The website of the Prosecutor General's Office has a search service for the annual summary plan of inspections. Through it, you can determine if the organization is on the lists, and if so, when and who will check it. To find out information, enter the details of the organization (OGRN, TIN, etc.).

Consolidated inspection plan for 2019 published

The search in the service is carried out according to the details of the company.

From January 1, 2019 to December 31, 2020, a ban on scheduled inspections has been established in relation to legal entities and individual entrepreneurs classified as small businesses, information about which is included in Single register SME entities.

To find out if your business is included in the inspection plan of any regulatory agency (for example, the labor inspectorate, the Ministry of Emergency Situations or Rospotrebnadzor), you need to enter the following data in a special form (all at once or only some of them):

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

If an audit is planned for a company or individual entrepreneur in 2018, in addition to the purpose of the audit (for example, verification of compliance with labor laws or fire safety), you will find out how many working days/hours are allotted for reviewers.

Note: Tax audits are not included in the published plan.

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Checks "babies" are prohibited, How to avoid checks for small businesses

Note: Decree of the Government of the Russian Federation of November 26, 2015 No. 1268

There's a new way to avoid being cut off from the audit plan

Small companies received instructions on how to exclude themselves from the audit plan oversight bodies(approved by Decree of the Government of the Russian Federation of November 26, 2015 No. 1268).

From 2016 to 2018, they are exempt from scheduled inspections by supervisory authorities (Article 26.1 of the Federal Law of December 26, 2008 No. 294-FZ “On the protection of the rights of legal entities and individual entrepreneurs in state control(supervision) and municipal control”).

"Surveillance holidays" for kids extended

The moratorium on scheduled inspections of small businesses has been extended until the end of 2020.

Note : the federal law dated December 25, 2018 No. 480-FZ

It was previously planned that 2018 would be last year actions of "supervisory holidays".

The new stage of the verification moratorium has its own characteristics. The exemption applies only to those types of inspections that are assigned without applying a risk-based approach.

In addition, as before, the ban on scheduled inspections will not affect “kids” who are engaged in activities in the field of healthcare or education, in the social sphere, in the field of heat supply or electricity. Organizations and individual entrepreneurs that have been punished for gross violations, deprived of licenses or disqualified over the past three years will also be included in the "test" plan on a general basis.

Attention! The exemption does not include organizations and individual entrepreneurs healthcare, education, etc. Organizations and entrepreneurs are not entitled to use the exemption for three years from the moment the controllers revealed the violations.

If the controllers mistakenly included the organization in the audit plan, it has the right to apply for its exclusion from the plan. The application form is given in the annex to Resolution No. 1268. The organization attaches documents confirming the status of a small enterprise to the application: an extract from the register of shareholders of the company, certified copies of the report on financial results and the average number of employees.

The state or municipal control body considers the application within 10 working days from the date of its receipt. Three days after the decision is made, it will be sent to the applicant.

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