The IFTS sent the organization a request for the provision of documents. Requested balance sheets, a detailed breakdown of all expenses and income, information about fixed assets and staffing tables. Is it legal - read the article.
Question: The tax inspectorate sent a request for the provision of documents (information), in accordance with Article 93.1, the IFTS requests information from us about us. And as part of other activities tax control asks us for balance sheets, a detailed breakdown of receivables, creditors, all expenses and incomes. Also information about fixed assets and staffing. And all contracts where the amount is over 1 million rubles. Does the inspectorate within the framework of Article 93.1, referring to other measures of tax control, have the right to request this data. If not, what should they answer?
Answer: Requesting documents and explanations from the taxpayer can be carried out as part of a tax audit or other tax control measures in accordance with Art. 93 of the Tax Code of the Russian Federation.
It is also established that the tax authority carrying out tax audits or other tax control measures sends a written order to request documents (information) relating to the activities of the taxpayer (fee payer, tax agent) being audited to the tax authority at the place of registration of the person who must specified documents (information) must be requested.
The inspectorate may send a request to in electronic format through telecommunication channels. In this case, the determination of the 10-day period allotted for the preparation and submission of documents has some peculiarities.
Demand Violations
If the requirement to submit documents to the tax inspectorate was set in violation of tax legislation, then the organization may not comply with it. For example, she is not liable for tax code RF for failure to submit documents upon request, if the request:
Making a claim
To obtain Required documents, the inspection must send a request to the organization. Its form has been approved. The inspectorate is not entitled to request documents orally (by telephone).
This procedure follows from the provisions of paragraph 1 of Article 93 of the Tax Code of the Russian Federation.
The request for submission of documents must include:
The requirement to submit documents is signed by the tax inspector, who conducts a desk audit (clause 1, article 93 of the Tax Code of the Russian Federation). Presence of printing tax office on demand not necessarily - in tax legislation there is no corresponding condition (), this requisite is also not provided in the form of the requirement (Appendix 15 to the order of the Federal Tax Service of Russia dated May 8, 2015 No. MMV-7-2 / 189).
Request information from contractors
As part of a desk audit, the inspectorate also has the right to request documents (information) about the organization being audited from its counterparties or other persons who have such information (for example, from banks) (clause 1, article 93.1 of the Tax Code of the Russian Federation). A specific list of documents (information) is reflected in the order to request documents, the form of which was approved by order of the Federal Tax Service of Russia dated May 8, 2015 No. ММВ-7-2 / 189.
Tax Code of the Russian Federation<…>
Article 93.1. Request for documents (information) about the taxpayer, payer of fees, payer of insurance premiums and tax agent or information about specific transactions
2. If, outside the framework of tax audits, the tax authorities have a reasonable need to obtain documents (information) regarding a specific transaction, an official tax authority has the right to demand these documents (information) from the participants in this transaction or from other persons who have documents (information) about this transaction.
Commentary on Article 93.1 of the Tax Code of the Russian Federation
Article 93.1 of the Tax Code of the Russian Federation establishes the procedure for requesting documents from counterparties of the taxpayer.
Clause 1 of Article 93.1 of the Tax Code of the Russian Federation stipulates that an official of a tax authority conducting a tax audit has the right to demand from the counterparty or from other persons who have documents (information) relating to the activities of the taxpayer (fee payer, tax agent) being audited, these documents ( information).
Request for documents (information) relating to the activities of the taxpayer (fee payer, tax agent) being audited may also be carried out when considering tax audit materials based on the decision of the head (deputy head) of the tax authority on the appointment of additional tax control measures.
Regarding the time period for which documents can be claimed by the tax authorities, there is a position set out in the letter of the Ministry of Finance of the Russian Federation dated November 23, 2009 No. 03-02-07 / 1-519, the essence of which boils down to the fact that since the Tax Code of the Russian Federation restrictions on the period of time for which documents related to the activities of the audited taxpayer can be requested, then any requirements in this part from the tax authorities will be legitimate.
At the same time there is arbitrage practice(decree of the Federal Antimonopoly Service of the Central District of August 9, 2010 in case No. A68-13557 / 09), which is based on the fact that any claim of the tax authority must be justified, and if an unreasonable claim is sent to the taxpayer, then it is in accordance with subparagraph 11 of paragraph 1 of Article 21 of the Tax Code of the Russian Federation may not be complied with. The claim stated outside the framework of the tax audit cannot be substantiated.
This argument seems to be correct due to the fact that paragraph 1.1, introduced into the commented article by Federal Law No. 336-FZ of November 28, 2011, contains an indication that the tax authority has the right to demand from the participant in the investment partnership agreement - the managing partner responsible for maintaining tax accounting, information only for the period under review.
Paragraph 3 of Article 93.1 of the Tax Code of the Russian Federation establishes that the tax authority carrying out tax audits or other tax control measures sends a written order to request documents (information) relating to the activities of the taxpayer (fee payer, tax agent) being audited to the tax authority at the place of registration the person from whom the indicated documents (information) must be requested.
At the same time, the order shall indicate during which tax control measure it was necessary to submit documents (information), and when requesting information regarding a specific transaction, information is also indicated that makes it possible to identify this transaction.
The demand for documents (information) relating to the activities of the taxpayer (fee payer, tax agent) being checked is carried out by the tax authority at the place of registration of the person from whom the documents (information) are to be demanded.
Clause 4 of Article 93.1 of the Tax Code of the Russian Federation establishes that within five days from the date of receipt of the instruction, the tax authority at the place of registration of the person from whom the documents (information) are requested sends this person a request for the submission of documents (information). To this requirement a copy of the order to request documents (information) is attached.
And in paragraph 5 of Article 93.1 of the Tax Code of the Russian Federation, it is stipulated that a person who has received a requirement to submit documents (information) fulfills it within five days from the date of receipt or, within the same period, reports that he does not have the requested documents (information). If the requested documents (information) cannot be submitted within the specified period, the tax authority, at the request of the person from whom the documents are requested, has the right to extend the deadline for submitting these documents (information).
In addition, we note that the requested documents are submitted subject to the provisions provided for in paragraph 2 of Article 93 of the Tax Code of the Russian Federation, that is:
Paragraph 6 of Article 93.1 of the Tax Code of the Russian Federation establishes that during a tax audit, inspectors can apply sanctions in the event of:
According to paragraph 7 of Article 93.1 of the Tax Code of the Russian Federation, the procedure for interaction between tax authorities in fulfilling orders for the recovery of documents is established by order of the Federal Tax Service of Russia dated May 8, 2015 No. ММВ-7-2 / 189.
Ministry of Finance of the Russian Federation
THE FEDERAL TAX SERVICE
LETTER
dated September 30, 2014 No. ED-4-2 / 19869
Response to an appeal on the issue of reclamation of documents (information) in accordance with Article 93.1 of the Tax Code of the Russian Federation
The Federal Tax Service has considered the appeal on the issue of requesting documents (information) by the tax authorities in accordance with Article 93.1 of the Tax Code of the Russian Federation and reports the following.
In accordance with paragraph 2 of Article 93.1 of the Code, if, outside the framework of tax audits, the tax authorities have a reasonable need to obtain documents (information) regarding a specific transaction, an official of the tax authority has the right to demand these documents (information) from the participants in this transaction or from other persons who have documents (information) about this transaction.
Despite the fact that it does not contain a specific list of documents required by the tax authorities, such documents include any document containing the information specified in paragraphs 1 and 2 of Article 93.1 of the Code.
Thus, if, outside the framework of tax audits, the tax authorities have a justified need to obtain documents (information) regarding a specific transaction, an official of the tax authority has the right to demand from participants in transactions or other persons who have information about them, any documents regarding a specific transaction.
Clauses 3 and 4 of Article 93.1 of the Code establish the procedure for requesting documents (information), including those relating to a specific transaction.
By virtue of paragraph 3 of Article 93.1 of the Code, a tax authority carrying out tax audits or other tax control measures sends an order to request documents (information) relating to the activities of the taxpayer (fee payer, tax agent) being audited to the tax authority at the place of registration of the person who has the indicated documents (information) must be requested.
At the same time, the order shall indicate during which tax control measure it was necessary to submit documents (information), and when requesting information regarding a specific transaction, information is also indicated that makes it possible to identify this transaction.
Within five days from the date of receipt of the instruction, the tax authority at the place of registration of the person from whom the documents (information) are requested shall send this person a request for the submission of documents (information). This request shall be accompanied by a copy of the order to request documents (information) (paragraph 4 of Article 93.1 of the Code).
Thus, the Order to request documents (information) and the request to provide documents (information) regarding a specific transaction must contain sufficient data to identify the transaction for which documents (information) are requested.
At the same time, information about a particular transaction may include, in particular, information about the parties to this transaction, its subject matter, and the conditions for the transaction.
Answered by Alexander Sorokin,
Deputy Head of the Operational Control Department of the Federal Tax Service of Russia
“CCP should be used only in cases where the seller provides the buyer, including its employees, with a deferral or installment plan for paying for their goods, works, services. It is these cases, according to the Federal Tax Service, that relate to the provision and repayment of a loan to pay for goods, work, and services. If an organization issues a cash loan, receives a return of such a loan, or itself receives and repays a loan, do not use the cash desk. When exactly you need to punch a check, look at
1. An official of a tax authority conducting a tax audit has the right to demand from the counterparty or from other persons who have documents (information) relating to the activities of the taxpayer (fee payer, tax agent) being audited, these documents (information).
Request for documents (information) relating to the activities of the taxpayer (fee payer, tax agent) being audited may also be carried out when considering tax audit materials based on the decision of the head (deputy head) of the tax authority on the appointment of additional tax control measures.
1.1. When conducting a desk tax audit of the calculation financial result investment partnership, tax return(calculation) on corporate income tax, personal income tax of a participant in an investment partnership agreement, the tax authority has the right to demand from the participant in an investment partnership agreement - the managing partner responsible for maintaining tax records, the following information for the period under review:
1) the composition of the participants in the investment partnership agreement, including information on changes in the composition of the participants in the said agreement;
2) the composition of the participants in the investment partnership agreement - managing partners, including information on changes in the composition of such participants in the specified agreement;
3) the share of profits (expenses, losses) attributable to each of the managing partners and partners;
4) the participation share of each of the managing partners and partners in the profits of the investment partnership, established by the agreement of the investment partnership;
5) the share of each of the managing partners and partners in common property comrades;
6) changes in the procedure for determining by the participant in the investment partnership agreement - the managing partner responsible for maintaining tax records, the expenses incurred in the interests of all partners for the conduct of the common affairs of the partners, if such a procedure is established by the investment partnership agreement.
2. If, outside the framework of tax audits, the tax authorities have a justified need to obtain documents (information) regarding a specific transaction, an official of the tax authority has the right to demand these documents (information) from the participants in this transaction or from other persons who have documents (information) ) about this deal.
3. The tax authority carrying out tax audits or other tax control measures sends an order to request documents (information) relating to the activities of the taxpayer (fee payer, tax agent) being audited to the tax authority at the place of registration of the person from whom the specified documents should be requested (information).
At the same time, the order shall indicate during which tax control measure it was necessary to submit documents (information), and when requesting information regarding a specific transaction, information is also indicated that makes it possible to identify this transaction.
4. Within five days from the date of receipt of the order, the tax authority at the place of registration of the person from whom the documents (information) are requested, sends this person a request for the submission of documents (information). A copy of the order to request documents (information) is attached to this request. The request for the submission of documents (information) shall be sent subject to the provisions provided for in paragraph 1 of Article 93 of this Code.
5. A person who has received a request to submit documents (information) shall fulfill it within five days from the date of receipt or, within the same period, report that he does not have the requested documents (information).
If the requested documents (information) cannot be submitted within the specified period, the tax authority, at the request of the person from whom the documents are requested, has the right to extend the deadline for submitting these documents (information).
The requested documents shall be submitted taking into account the provisions provided for in paragraphs 2 and 5 of Article 93 of this Code.
6. A person's refusal to submit the documents required during a tax audit or failure to submit them within the established time limits shall be recognized as a tax offense and shall entail liability under Article 126 of this Code.
Illegal failure to report (untimely communication) of the requested information is recognized as a tax offense and entails liability under Article 129.1 of this Code.
7. The procedure for the interaction of tax authorities on the execution of orders for the reclamation of documents is established federal body executive power, authorized to control and supervise in the field of taxes and fees.
8. The procedure for requesting documents (information) provided for by this article is also applied when requesting documents (information) concerning (concerning) members of a consolidated group of taxpayers.
The commented article regulates the reclamation of documents on the activities of the counterparty.
The tax authorities have the right to demand from taxpayers not only documents relating to the calculation and payment of taxes by them (Article 93 of the Tax Code of the Russian Federation), but also documents affecting information about counterparties (in respect of which an audit is being carried out) (Article 93.1 of the Tax Code of the Russian Federation).
Order of the Federal Tax Service of Russia dated 08.05.2015 N ММВ-7-2/ [email protected] the forms of documents provided for by the Tax Code of the Russian Federation and used by the tax authorities in the exercise of their powers in relations regulated by the legislation on taxes and fees, the Grounds and the Procedure for extending the term for conducting an on-site (repeated on-site) tax audit, the procedure for interaction of tax authorities on the execution of orders for the recovery of documents ( information).
The Federal Antimonopoly Service of the North Caucasus District, in Decree N A32-4042/2011 dated December 26, 2012, concluded that tax control measures, including such as requesting documents necessary for verification from a counterparty or from other persons who have documents (information) relating to the activities of the audited taxpayer can only be carried out as part of a tax audit in respect of this taxpayer.
Article 93.1 of the Tax Code of the Russian Federation does not contain a specific and (or) exhaustive list of documents requested by the tax authorities containing information relating to the activities of the taxpayer being audited.
Such documents include any documents containing information relating to the activities of the taxpayer (fee payer, tax agent) being audited.
Explanations about this are presented in the Letters of the Ministry of Finance of Russia dated 09.10.2012 N 03-02-07 / 1-246, dated 08.29.2012 N 03-02-07 / 1-206.
Consequently, the tax authority has the right to demand from counterparties or other persons who have documents (information) relating to the activities of the audited taxpayer (fee payer, tax agent), any of these documents (information), as well as information about a specific transaction from the participants in this transaction or from other persons who have information about this transaction, including information related to the foreign exchange transactions.
The Federal Antimonopoly Service of the Volga District in its Decree N A65-10975/2012 dated 17.01.2013 noted that the tax authority actually requested specific documents (contracts, acts of work performed, etc.), and not information regarding a specific transaction with information allowing to identify this transaction.
Article 93.1 of the Tax Code of the Russian Federation separates the concepts of "document" and "information". The division of these concepts is contained both in the form of a requirement to submit documents (information) and in the form of an instruction to request documents (information) (Appendices No. 5, 6 to the Order of the Federal tax service dated 31.05.2007 N MM-3-06/ [email protected]) "On approval of the forms of documents used by tax authorities in the exercise of their powers in relations regulated by the legislation on taxes and fees".
If the documents required by the tax authority in accordance with Article 93.1 of the Tax Code of the Russian Federation are listed in the list of documents to be submitted to the tax authority for the purposes of currency control (Part 13 of Article 23 federal law dated 10.12.2003 N 173-FZ "On currency regulation and currency control"), then this is not a reason for the refusal of the person to whom the corresponding request is sent to submit such documents to the tax authority for the purposes of tax control.
Attention is drawn to this in the Letter of the Ministry of Finance of Russia dated November 6, 2012 N 03-02-07 / 1-280.
In the Determination of the Supreme Arbitration Court of the Russian Federation of November 8, 2012 N VAC-11890/12, it is noted that the tax authorities have the right to demand, and taxpayers are required to submit documents that are directly related to the calculation and payment of taxes. At the same time, a similar restriction applies to persons who have documents relating to the activities of the audited taxpayer.
The documents requested by the tax authority are the primary statistical data necessary for the formation of official statistical information. Respondents are responsible for submitting the said data to the subjects of official statistical accounting by Article 8 of Federal Law No. 282-FZ of November 29, 2007 "On Official Statistical Accounting and the System of State Statistics in the Russian Federation".
The indicated documents are not register data accounting and (or) other documentary confirmation of data on objects subject to taxation or related to taxation, on the basis of which, by virtue of paragraph 1 of Article 54 of the Tax Code of the Russian Federation, taxpaying organizations calculate tax base at the end of each tax period, therefore, cannot testify to any violations on the part of the taxpayer.
Since the forms of statistical observation requested by the tax authority are not included among the documents required for the calculation and payment of taxes by the legislation on taxes and fees, therefore, in the actions of the organization to refuse to submit forms of federal statistical observation of the taxpayer, there is no offense under paragraph 2 of Article 126 of the Tax Code RF.
Article 93.1 of the Tax Code of the Russian Federation does not provide for an exhaustive list of persons understood as "other persons".
In this regard, as the Federal Tax Service of Russia pointed out in Letter N AS-4-2/15309 dated September 13, 2012, the tax authority has the right to demand from any person who has documents (information) relating to the activities of the taxpayer being audited, or who has information about a specific transaction, such documents (information).
The conditions for exercising the right of the tax authority to demand documents (information) in accordance with Article 93.1 of the Tax Code of the Russian Federation is that any third party, and not only the counterparty, has documents (information) relating to the activities of the taxpayer being audited (specific transaction).
Reimbursement of expenses incurred by the taxpayer in connection with the submission of the requested documents to the tax authority is not provided for by the Tax Code of the Russian Federation.
This is stated in the Letter of the financial department dated May 10, 2012 N 03-02-07 / 1-116.
In the Rulings of the Supreme Arbitration Court of the Russian Federation dated 09.03.2011 No. VAS-1965/11 and No. VAS-2015/11, it was concluded that the requirement to submit documents should contain an indication of a specific transaction.
Consequently, the tax authority in any case has the right to demand documents containing the information necessary for the purposes of tax control.
- relating to the activities of the taxpayer;
- details of the audited organization (name of the taxpayer, its location, TIN, KPP, status of the organization, information about the head, authorized representatives);
- regarding a specific transaction (information about the parties to the transaction, its subject, conditions).
The tax authorities have the right to request documents (information) from banks, including in respect of accounts on deposits (deposits) of organizations, relating to the activities of the audited taxpayer, as well as documents related to the conduct of foreign exchange transactions by taxpayers (in particular, statements of bank control and passports of transactions) , on the basis of Article 93.1 of the Tax Code of the Russian Federation.
This conclusion is confirmed both by the official position (see Letters of the Ministry of Finance of Russia dated 03.10.2012 N 03-02-07 / 1-235, dated 02.08.2012 N 03-02-07 / 1-136), and by the courts (see Resolution Presidium of the Supreme Arbitration Court of the Russian Federation dated March 31, 2009 N 16896/08).
At the same time, certificates of availability of bank accounts and (or) balances Money on accounts, statements of operations on the accounts of organizations may be requested from banks if tax control measures are being taken by the tax authority in relation to these organizations.
Only in this case, banks have an obligation to provide relevant information to the tax authorities.
The list of grounds for requesting documents from a bank by a tax authority provided for by paragraph 2 of Article 86 of the Tax Code of the Russian Federation is exhaustive.
In addition, the simultaneous indication in the request of both paragraphs 2 and 4 of Article 86 and Article 93.1 of the Tax Code of the Russian Federation as the grounds for sending it to the bank misleads the bank regarding the methods of carrying out tax control measures.
From the Letter of the Federal Tax Service of Russia of September 18, 2009 N ShT-22-2 / [email protected] it follows that the simultaneous indication in the request of articles 86 and 93.1 of the Tax Code of the Russian Federation is unacceptable and is a gross violation of the requirements established by the Tax Code of the Russian Federation and Orders of the Federal Tax Service, and, as a result, banks have the right not to comply with such requests.
The Federal Antimonopoly Service of the Moscow District drew attention to this in Resolution No. A40-83750/11-90-365 of May 29, 2012.
Prior to the entry into force of Federal Law No. 248-FZ of July 23, 2013, a person’s refusal to submit the documents requested during a tax audit or failure to submit them within the established time limits entailed liability under Article 129.1 of the Tax Code of the Russian Federation.
From January 1, 2014, a person's refusal to submit documents requested during a tax audit or failure to submit them within the established time limits is recognized as a tax offense and entails liability under Article 126 of the Tax Code of the Russian Federation. Illegal failure to report (untimely communication) of the requested information is recognized as a tax offense and entails liability under Article 129.1 of the Tax Code of the Russian Federation.
Let us also pay attention to the question of which tax authority has the right to request information in accordance with Article 93.1 of the Tax Code of the Russian Federation.
Based on Articles 82 and 83 of the Tax Code of the Russian Federation, tax control measures can be carried out by the tax authority in relation to taxpayers who are registered with this tax authority.
If the organization is registered with the tax inspectorate, then in relation to other persons, that is, persons who are not registered with the tax authority, the tax inspectorate has the opportunity to request the necessary information and documents, including extracts from bank account, in accordance with Article 93.1 of the Tax Code of the Russian Federation, is still available.
A similar position is set out in the Decree of the Federal Antimonopoly Service of the Moscow District dated October 22, 2012 N A40-12963 / 12-90-62.
If you still have questions on Article 93.1 of the Tax Code of the Russian Federation and you want to be sure that the information provided is up-to-date, you can consult the lawyers of our website.
You can ask a question by phone or on the website. Initial consultations are held free of charge from 9:00 to 21:00 daily Moscow time. Questions received between 21:00 and 09:00 will be processed the next day.
1. An official of a tax authority conducting a tax audit has the right to demand from the counterparty or from other persons who have documents (information) relating to the activities of the taxpayer (fee payer, payer of insurance premiums, tax agent) being audited, these documents (information).
Request for documents (information) relating to the activities of the taxpayer (fee payer, payer of insurance premiums, tax agent) being inspected may also be carried out when considering tax audit materials on the basis of a decision of the head (deputy head) of the tax authority on the appointment of additional tax control measures.
1.1. When conducting a desk tax audit of the calculation of the financial result of an investment partnership, a tax declaration (calculation) for corporate income tax, personal income tax of a participant in an investment partnership agreement, the tax authority has the right to demand from the participant in the investment partnership agreement - the managing partner responsible for maintaining tax records, the following information for the period under review:
1) the composition of the participants in the investment partnership agreement, including information on changes in the composition of the participants in the said agreement;
2) the composition of the participants in the investment partnership agreement - managing partners, including information on changes in the composition of such participants in the specified agreement;
3) the share of profits (expenses, losses) attributable to each of the managing partners and partners;
4) the participation share of each of the managing partners and partners in the profits of the investment partnership, established by the agreement of the investment partnership;
5) the share of each of the managing partners and partners in the common property of the partners;
6) changes in the procedure for determining by the participant in the investment partnership agreement - the managing partner responsible for maintaining tax records, the expenses incurred in the interests of all partners for the conduct of the common affairs of the partners, if such a procedure is established by the investment partnership agreement.
2. If, outside the framework of tax audits, the tax authorities have a justified need to obtain documents (information) regarding a specific transaction, an official of the tax authority has the right to demand these documents (information) from the participants in this transaction or from other persons who have documents (information) ) about this deal.
When conducting a tax audit in respect of a foreign organization subject to registration with a tax authority in accordance with paragraph 4.6 of Article 83 of this Code, the tax authority may, with the consent of the head (deputy head) of the federal executive body authorized for control and supervision in the field of taxes, and fees, to request information in relation to transactions for the transfer of funds carried out to the address of the specified foreign organization from the organization national system payment cards, money transfer operators, electronic money operators, transaction centers, payment clearing centers, central payment clearing counterparties, settlement centers and telecom operators.
3. The tax authority carrying out tax audits or other tax control measures sends an order to request documents (information) relating to the activities of the taxpayer (fee payer, insurance premium payer, tax agent) being audited to the tax authority at the place of registration of the person who must specified documents (information) must be requested.
At the same time, the order shall indicate during which tax control measure it was necessary to submit documents (information), and when requesting information regarding a specific transaction, information is also indicated that makes it possible to identify this transaction.
4. Within five days from the date of receipt of the order, the tax authority at the place of registration of the person from whom the documents (information) are requested, sends this person a request for the submission of documents (information). A copy of the order to request documents (information) is attached to this request. The request for the submission of documents (information) shall be sent subject to the provisions provided for in paragraph 1 of Article 93 of this Code.
5. A person who has received a request to submit documents (information) shall fulfill it within five days from the date of receipt or, within the same period, report that he does not have the requested documents (information).
If the requested documents (information) cannot be submitted within the specified period, the tax authority, upon receipt from the person from whom the documents (information) are requested, notification of the impossibility of submitting documents (information) within the established period, has the right to extend the deadline for submission of these documents (information) .
The requested documents shall be submitted taking into account the provisions provided for in paragraphs 2 and 5 of Article 93 of this Code. The notification specified in the second paragraph of this paragraph shall be submitted in the manner prescribed by paragraph 3 of Article 93 of this Code.
6. A person's refusal to submit the documents required during a tax audit or failure to submit them within the established time limits shall be recognized as a tax offense and shall entail liability under Article 126 of this Code.
Illegal failure to report (untimely communication) of the requested information is recognized as a tax offense and entails liability under Article 129.1 of this Code.
7. The procedure for the interaction of tax authorities in the execution of orders for the reclamation of documents is established by the federal executive body authorized for control and supervision in the field of taxes and fees.
8. The procedure for requesting documents (information) provided for by this article is also applied when requesting documents (information) concerning (concerning) members of a consolidated group of taxpayers.
Article 93.1. Demand for Documents (Information) on a Taxpayer, Payer of Fees and a Tax Agent or Information on Specific Transactions collection, tax agent), these documents (information). Request for documents (information) relating to the activities of the taxpayer (fee payer, tax agent) being audited may also be carried out when considering tax audit materials based on the decision of the head (deputy head) of the tax authority on the appointment of additional tax control measures. 1.1. When conducting a desk tax audit of the calculation of the financial result of an investment partnership, a tax declaration (calculation) for corporate income tax, personal income tax of a participant in an investment partnership agreement, the tax authority has the right to demand from the participant in the investment partnership agreement - the managing partner responsible for maintaining tax records, the following information for the period under review: 1) the composition of the participants in the investment partnership agreement, including information on changes in the composition of the participants in the said agreement; 2) the composition of the participants in the investment partnership agreement - managing partners, including information on changes in the composition of such participants in the specified agreement; 3) the share of profits (expenses, losses) attributable to each of the managing partners and partners; 4) the participation share of each of the managing partners and partners in the profits of the investment partnership, established by the agreement of the investment partnership; 5) the share of each of the managing partners and partners in the common property of the partners; 6) changes in the procedure for determining by the participant in the investment partnership agreement - the managing partner responsible for maintaining tax records, the expenses incurred in the interests of all partners for the conduct of the common affairs of the partners, if such a procedure is established by the investment partnership agreement. 2. If, outside the framework of tax audits, the tax authorities have a justified need to obtain documents (information) regarding a specific transaction, an official of the tax authority has the right to demand these documents (information) from the participants in this transaction or from other persons who have documents (information) ) about this deal. 3. The tax authority carrying out tax audits or other tax control measures sends an order to request documents (information) relating to the activities of the taxpayer (fee payer, tax agent) being audited to the tax authority at the place of registration of the person from whom the specified documents should be requested (information). At the same time, the order shall indicate during which tax control measure it was necessary to submit documents (information), and when requesting information regarding a specific transaction, information is also indicated that makes it possible to identify this transaction. 4. Within five days from the date of receipt of the order, the tax authority at the place of registration of the person from whom the documents (information) are requested, sends this person a request for the submission of documents (information). A copy of the order to request documents (information) is attached to this request. The request for the submission of documents (information) shall be sent subject to the provisions provided for in paragraph 1 of Article 93 of this Code. 5. A person who has received a request to submit documents (information) shall fulfill it within five days from the date of receipt or, within the same period, report that he does not have the requested documents (information). If the requested documents (information) cannot be submitted within the specified period, the tax authority, at the request of the person from whom the documents are requested, has the right to extend the deadline for submitting these documents (information). The requested documents shall be submitted taking into account the provisions provided for in paragraphs 2 and 5 of Article 93 of this Code. 6. A person's refusal to submit the documents required during a tax audit or failure to submit them within the established time limits shall be recognized as a tax offense and shall entail liability under Article 126 of this Code. Illegal failure to report (untimely communication) of the requested information is recognized as a tax offense and entails liability under Article 129.1 of this Code. 7. The procedure for the interaction of tax authorities in the execution of orders for the reclamation of documents is established by the federal executive body authorized for control and supervision in the field of taxes and fees. 8. The procedure for requesting documents (information) provided for by this article is also applied when requesting documents (information) concerning (concerning) members of a consolidated group of taxpayers.
Zoya Mikhailova
Can a taxpayer be prosecuted based on the results of a counter tax audit conducted with him?
The concept of "counter verification" does not currently exist. It was excluded from the Tax Code of the Russian Federation in 2007. Instead of a "counter check", the concept is used "reclamation of documents (information) about a taxpayer, payer of fees and a tax agent or information about specific transactions (Article 93.1 of the Tax Code of the Russian Federation). Responsibility for not submitting (or submitting belatedly) information - in article 129.1 of the Tax Code of the Russian Federation... A taxpayer who is undergoing a tax audit (desk or field) may be held criminally, tax, administratively liable based on its results.
Stanislav Lamsky
Denis Gvozdarev
When is the deadline for conducting a desk review of this declaration? What documents will be considered during the On February 25, 2007, the organization submitted its income tax return for January 2007. When is the deadline for conducting a desk review of this declaration? What documents will be considered during the desk audit?
The due diligence period is three months. Article 88 Desk tax audit Desk tax audit
Sergey Rudkin
Good people, tell me!!! Does the tax authority have the right to demand samples of signatures of managers during a counter check?
Let me express a legal point of view in the dispute between accountants)) The matter, of course, is dangerous, but still ... Agree that the authority of the narrator during an audit due to the public nature of legal relations should be directly provided for by law. So ... "Article 93.1. of the Tax Code of the Russian Federation establishes that an official of a tax authority conducting a tax audit has the right to demand from the counterparty or from other persons who have documents (information) relating to the activities of the taxpayer (payer of the fee, tax agent) being audited, these documents (information) Documents (information) relating to the activities of the taxpayer (fee payer, tax agent) being audited may also be requested when considering tax audit materials based on the decision of the head (deputy head) of the tax authority when additional tax control measures are prescribed. I draw your attention to the fact that the object of the request can be: either documents or information. The concept of "information" in the Tax Code is not disclosed, therefore, we use the concept from the law of the same name, according to which, information = information on any medium. I believe that a "sample" signature cannot be recognized as either a document or information )) ) And the opposite cannot be proved. Even on the issue of the right of the narrator to recover bank cards from credit organizations the position of the Ministry of Finance does not seem very convincing)) see Letter of the Department of Tax and Customs Tariff Policy of the Ministry of Finance of the Russian Federation dated May 31, 2006 N 03-02-07 / 138 And then .. . what will the narrator do with the signature samples? Conduct an examination? As part of a tax audit? Oh well.. . Good luck
Art. 93. Tax Code of the Russian Federation "3. Documents that were requested during a tax audit are submitted within 10 days from the date of delivery of the relevant request. If the audited person is not able to submit the requested documents within 10 days, it following the day of receipt of the request to submit documents, shall notify in writing the tax authorities of the tax authority of the impossibility of submitting documents within the specified timeframe, indicating the reasons why the requested documents cannot be submitted within the specified timeframe, and of the timeframe during which the audited person may submit required documents.Within two days from the date of receipt of such notification, the head (deputy head) of the tax authority has the right, on the basis of this notification, to extend the deadlines for submitting documents or refuse to extend the deadlines, about which a separate decision is made. tax re-examination of documents or failure to submit them within the established time limits shall be recognized as a tax offense and shall entail liability under Article 126 of this Code. "Article 126. "Failure to submit documents and (or) other information provided for by this Code and other acts of legislation on taxes and fees within the prescribed period by a taxpayer (payer of a fee, tax agent) to the tax authorities shall entail a fine in the amount of 50 rubles for each unsubmitted document.2. Failure to provide the tax authority with information about the taxpayer, expressed in the refusal of the organization to provide the documents it has, provided for by this Code, with information about the taxpayer at the request of the tax authority, as well as other evasion from providing such documents or providing documents with knowingly false information, if such an act is not contains signs of a violation of the legislation on taxes and fees, provided for in Article 135.1 of this Code, entails a fine in the amount of five thousand rubles. "4. Refusal of the audited person to submit the documents requested during a tax audit or failure to submit them within the established time limits shall be recognized as a tax offense and shall entail liability under Article 126 of this Code."
Elizabeth Shestakova
What is a camera check?
is carried out at the location of the tax authority on the basis of tax declarations and documents submitted by the taxpayer that serve as the basis for calculating and paying tax, as well as other documents on the activities of the taxpayer that are available to the tax authority by authorized officials of the tax authority in accordance with their official duties without any or a special decision of the head of the tax authority within three months from the date of submission by the taxpayer of the tax declaration and documents serving as the basis for the calculation and payment of tax, unless other terms are provided by the legislation on taxes and fees.
Gennady Bad
What is "Caronary (I don't know how to spell) tax audit"?
1. An in-house tax audit is conducted at the location of the tax authority on the basis of tax declarations (calculations) and documents submitted by the taxpayer, as well as other documents on the activities of the taxpayer, available to the tax authority. A desk tax audit is carried out by authorized officials of the tax authority in accordance with their official duties without any special decision of the head of the tax authority within three months from the date of submission by the taxpayer of the tax declaration (calculation) and documents that, in accordance with this Code, must be attached to the tax declaration (calculation), unless other terms are provided by the legislation on taxes and fees.3. If an in-house tax audit reveals errors in the tax declaration (calculation) and (or) contradictions between the information contained in the submitted documents, or discrepancies between the information provided by the taxpayer and the information contained in the documents held by the tax authority and received by him during the tax control, the taxpayer is informed about this with the requirement to provide the necessary explanations within five days or to make the appropriate corrections within the prescribed period.4. A taxpayer who submits explanations to the tax authority regarding the identified errors in the tax declaration (calculation) and (or) contradictions between the information contained in the submitted documents is entitled to additionally submit to the tax authority extracts from tax and (or) accounting registers and (or) other documents confirming the accuracy of the data entered in the tax declaration (calculation) .5. The person conducting a cameral tax audit is obliged to consider the explanations and documents submitted by the taxpayer. If, after consideration of the submitted explanations and documents or in the absence of explanations from the taxpayer, the tax authority establishes the fact of committing tax offense or other violation of the legislation on taxes and fees, officials of the tax authority are required to draw up an audit report in the manner prescribed by Article 100 of this Code.6. When conducting cameral tax audits, the tax authorities are also entitled to demand in accordance with the established procedure from taxpayers using tax incentives, documents confirming the right of these taxpayers to these tax benefits.7. When conducting a desk tax audit, the tax authority is not entitled to demand from the taxpayer additional information and documents, unless otherwise provided by this article or if the submission of such documents together with a tax declaration (calculation) is not provided for by this Code. When filing a tax return for value added tax, in which the right to a tax refund is declared, a desk tax audit is carried out taking into account the specifics provided for in this paragraph, on the basis of tax declarations and documents submitted by the taxpayer in accordance with this Code. The tax authority has the right to demand from taxpayer documents confirming, in accordance with Article 172 of this Code, the legitimacy of applying tax deductions.9. When conducting a desk tax audit on taxes related to the use of natural resources, the tax authorities have the right, in addition to the documents specified in paragraph 1 of this article, to demand from the taxpayer other documents that are the basis for the calculation and payment of such taxes.10. The rules provided for by this article shall also apply to payers of fees, tax agents unless otherwise provided by this Code.
Nikolay Grishaev
When paying for cash, what documents should an organization working for common system?
Invoice TORG-12 - invoices - incoming cash warrant- cash receipt
1. An official of a tax authority conducting a tax audit shall have the right to demand from the person being audited the documents necessary for the audit.
(see text in previous edition)
If an official of the tax authority conducting a tax audit is located on the territory of the audited person, the requirement to submit documents is transferred to the head (legal or authorized representative) of the organization or to an individual(his legal or authorized representative) in person against receipt.
(see text in previous edition)
(see text in previous edition)
2. The required documents may be submitted to the tax authority by the audited person personally or through a representative, sent by registered mail or transmitted in electronic form via telecommunication channels or through Personal Area taxpayer.
Submission of documents on paper is made in the form of copies certified by the person being checked. It is not allowed to require notarization of copies of documents submitted to a tax authority (official), unless otherwise provided by the legislation of the Russian Federation. Sheets of documents submitted on paper must be numbered and bound in accordance with the requirements approved by the federal executive body authorized to control and supervise taxes and fees.
Submission of documents drawn up in electronic form according to the formats established by the federal executive body authorized for control and supervision in the field of taxes and fees is carried out via telecommunication channels or through the taxpayer's personal account.
The requested documents drawn up on paper may be submitted to the tax authority in electronic form in the form of electronic images of documents (documents on paper, converted into electronic form by scanning with the preservation of their details) in the formats established by the federal executive body authorized for control and supervision in the field of taxes and fees, through telecommunication channels or through the personal account of the taxpayer.
In the event that the required documents are submitted to the tax authority in electronic form via telecommunication channels, such documents must be certified by an enhanced qualified electronic signature of the verified person or an enhanced qualified electronic signature of his representative.
The procedure for sending a request to submit documents and the procedure for submitting documents at the request of a tax authority in electronic form via telecommunication channels or through a taxpayer's personal account are approved by the federal executive body authorized to control and supervise taxes and fees.
(see text in previous edition)
3. Documents that were requested during a tax audit are submitted within 10 days (20 days - if tax audit consolidated group of taxpayers, 30 days - during a tax audit of a foreign organization subject to registration with a tax authority in accordance with paragraph 4.6 of Article 83 of this Code) from the date of receipt of the relevant request.
(see text in previous edition)
If the audited person is not able to submit the required documents within the time period established by this paragraph, he, within the day following the day of receipt of the request for the submission of documents, shall notify in writing the auditing officials of the tax authority of the impossibility of submitting the documents within the specified time limits, indicating the reasons , for which the required documents cannot be submitted within the established time limits, and on the terms during which the person being checked can submit the requested documents.
(see text in previous edition)
The said notification may be submitted to the tax authority by the audited person in person or through a representative, or transmitted in electronic form via telecommunication channels or through the taxpayer's personal account. Persons who, in accordance with paragraph 3 of Article 80 of this Code, are not obligated to submit a tax return in electronic form, have the right to send the said notification by registered mail.
The form and format of the said notification in electronic form via telecommunication channels or through the taxpayer's personal account are approved by the federal executive body authorized to control and supervise taxes and fees.
Within two days from the date of receipt of such a notification, the head (deputy head) of the tax authority has the right, on the basis of this notification, to extend the deadlines for submitting documents or refuse to extend the deadlines, which is subject to a separate
