Some experts believe that the IFTS field inspection plan for 2018 is an absolute formality that is never observed. And until recently, the country's leadership even recommended that departments treat such documents as confidential and not distribute data in a free information field.
Nevertheless, each structure, including the Federal Tax Service, annually posts quite impressive lists of enterprises and individual entrepreneurs on the website that will be subject to verification. How useful this is and whether it is possible to determine the probability of control measures without a plan, we will analyze later in this article.
As is known, in Russian Federation Any taxpayer can be subject to tax audits, be it an ordinary citizen, a legal entity or an individual entrepreneur. However, only a minimum percentage of the above entities will be involved in the audits.
To simplify the procedure and structuring, a special plan of field trips is drawn up. tax audits for 2018, which contains a list of legal and individuals that are in priority. Whether it is worth treating this document as the truth in the first instance is unlikely. But if you found your name on the list, you still need to prepare for an important event.
To get started, put all the documentation in order, check the availability of "primary" and make sure that all taxes and other obligations are paid off. It is better to do it later and with a penalty than to receive a negative entry in the verification report.
You should also pay attention to the property on the balance sheet. Conduct an inventory and consolidate the assets in accordance with the existing inventory. Everything must match. If some material wealth is not indicated in the expense item, and the purchase is not declared, expect trouble.
In the event that your company is not included in the list of scheduled inspections, do not flatter yourself. This fact is not a guarantee that authorized persons will not come to you. But you shouldn't panic either. You need to clearly weigh what is the likelihood that you will also fall into the field of view of the Federal Tax Service. There are several signs that are of interest to government authorities:
These actions may be regarded as suspicious in the eyes of the Federal Tax Service and will be fraught with consequences.
As a rule, such state institutions cooperate quite closely with other bodies - the Ministry of Internal Affairs, the prosecutor's office, banking institutions etc. Therefore, if during the past reporting period the company's activities were under supervision due to various circumstances by the same Ministry of Internal Affairs, the likelihood of control measures increases significantly.
In any case, it is worth remembering the main criteria and features of the tax audit procedure:
Knowing about your rights and having prepared for the event, you will not have problems during the verification activities by the Federal tax service. But check the lists published on the official website in table formatExcel is still possible. So you get useful information and you will be able to at least approximately estimate the likelihood of a tax audit in 2018.
The words “business purpose”, “unjustified tax benefit”, “due diligence”, “good faith” have entered the life of an ordinary Russian entrepreneur so tightly that, perhaps, he will explain their meaning no worse than any tax inspector. And after attending the next tax seminar, instead of planning a new production line, he will begin to draw in his imagination a weighty justification (with figures, graphs, convincing evidence) of the need to attract a new counterparty.
Almost not a single act of a tax audit, not a single court decision can do without mentioning the very unjustified tax benefit that caused damage to the budget. And this concept was introduced already more than 10 years ago - by the Resolution of the Supreme Arbitration Court No. 53 of 12.10.2006. Higher Court of Arbitration has since sunk into oblivion, merging with Supreme Court, and the concept he developed is alive.
But, whether it is undignified to refer to a court ruling (after all, we do not have England with its case law), or vague concepts of good faith are outdated, it was decided - to be consistent with the provisions in tax code RF. On July 18, 2017, the verified amendments to the code were signed by the President. was born new article 54.1. The new rules will apply to audits scheduled after August 19, 2017.
This means that all transactions for the period 2014-2016 and beyond can be assessed against the new criteria.
Let's just say that the revolution did not happen. In the law, in a concise, devoid of emotional coloring form, provisions were made that reflect the meaning of the already familiar search " business purpose”, proving the validity of the tax benefit, in order to exclude an evaluative approach to judgments about the behavior of the taxpayer. Suppose that the courts gradually move from citing Decree No. 53 to referring to the law. How this will affect the statistics of tax disputes - time will tell.
So, firstly, instead of the presumption of good faith of the taxpayer and the presumption of reliability of information in accounting and tax reporting, the law states:
“It is not allowed for a taxpayer to reduce the tax base and (or) the amount of tax payable as a result of distorting information about the facts of economic life, about objects of taxation” in tax and / or accounting.
The code does not use such a familiar concept of “tax benefit”. However, speaking about the inadmissibility of distorting information to reduce the tax base and / or the amount of tax, the legislator has in mind what was previously considered an unreasonable tax benefit.
Secondly, if all the information in the reporting is taken into account correctly, the next test for the taxpayer will be to check whether two conditions are met simultaneously (clause 2 of article 54.1):
The first condition is nothing more than the "business purpose" of the transaction, which should not be solely related to the reduction of tax liabilities.
Sometimes one hears such an answer to the question of the advisability of creating two sales companies using the simplified tax system: “If all the turnovers are in one company, it will not be able to apply the simplified tax system because of the turnover, and the business will become unprofitable.” Remember: this is an example of a sincere recognition for the tax authority - a goal other than compliance with the conditions for applying a special tax regime, the entrepreneur does not.
If we are talking about geographically isolated sales departments, different target categories of customers, different management teams, and even competing with each other in performance, then the effect of applying reduced rate tax is no longer paramount.
The second condition says that the transaction must be executed by the person indicated in the documents. Or by another, to whom the obligation to fulfill the transaction has passed by law or contract. That is, not some unidentified third party.
The condition is extremely important, as it can reverse the trend that has developed in the interests of the taxpayer of “establishing the actual amount of the tax benefit” when it comes to income tax. Recall that back in 2012, the Supreme Arbitration Court ruled:
The actual amount of the expected tax benefit and costs incurred by the taxpayer in calculating income tax is to be determined based on market prices applied for similar transactions.
A different legal approach entails a distortion of the real amount of tax liabilities for income tax ...
Decree of the Presidium of the Supreme Arbitration Court of the Russian Federation No. A71-13079 / 2010-A17 of 07/03/2012
This led to the fact that the tax authority ceased to challenge the accounting of costs by the taxpayer when it could not prove the overestimation of the cost. For example, the house is built - it means there were bricks; food products have been released and its composition can only be checked after an expensive examination - the cost of meat, flour, other ingredients is accepted, etc. We emphasize that it was only about income tax, but at least in this part the taxpayer could be calm.
After the amendments come into force, if the tax authority questions the possibility of executing a transaction, for example, for the delivery of a specific raw material by a specific counterparty, the costs may be excluded when calculating income tax. Only the practice of applying the new provisions will show whether the taxpayer will still be able to claim that the raw materials (materials, components) were actually and really used in the production, construction or provision of services, despite the lack of evidence of a relationship with a particular supplier. Compliance with the principles listed above will allow the taxpayer to emerge victorious from the tax dispute.
To make this easier than it seems, the law provides for circumstances that by themselves cannot confirm the wrongness of the taxpayer (clause 4 of article 54.1 of the Tax Code of the Russian Federation):
Thus, the legislators have done a multi-stage work, in which they were looking for different options for fixing in the code what has developed in practice. They started with attempts to find a universal definition of "abuse of the right", but came to extremely laconic formulations, devoid of room for evaluation and subjectivity.
However, the gains of conscientious taxpayers were not ignored. If there is a business goal, confirmed the expediency of the concluded transactions and their actual execution, additional taxes will be untenable.
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 like never before last 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 in 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 effective 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. But almost no one manages to avoid claims - 99.3 percent of field inspections, as before, end additional charges. Almost half - 45 percent - increased the average price field check. 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 a safe indicator tax burden in your region.
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 checks, they reduced losses by total amount RUB 358.8 billion - 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)
| Choose your subject of the Russian Federation | Average price of camera room (rub.) | Average cost of field inspection (rub.) |
| Central federal district | ||
| Moscow city | 126 200 | 41 611 200 |
| Belgorod region | 13 500 | 5 034 600 |
| Bryansk region | 22 800 | 4 595 900 |
| Vladimir region | 40 400 | 25 264 700 |
| Voronezh region | 10 800 | 3 919 200 |
| Ivanovo region | 12 000 | 5 363 500 |
| Kaluga region | 46 100 | 12 161 200 |
| Kostroma region | 24 100 | 4 339 600 |
| Kursk region | 19 800 | 36 942 800 |
| Lipetsk region | 18 800 | 9 204 700 |
| Moscow region | 49 700 | 9 018 200 |
| Oryol Region | 15 500 | 5 450 100 |
| Ryazan Oblast | 16 400 | 9 041 200 |
| Smolensk region | 17 500 | 4 409 900 |
| Tambov Region | 30 600 | 3 768 100 |
| Tver region | 15 300 | 6 316 700 |
| Tula region | 26 700 | 10 012 100 |
| Yaroslavl region | 18 000 | 14 806 300 |
| Northwestern Federal District | ||
| St. Petersburg | 12 800 | 71 828 700 |
| Republic of Karelia | 12 300 | 3 644 700 |
| Komi Republic | 19 400 | 21 656 200 |
| Arkhangelsk Region and Nenets Autonomous District | 19 400 | 20 665 100 |
| Vologodskaya Oblast | 29 000 | 9 561 400 |
| Kaliningrad region | 64 700 | 27 580 100 |
| Leningrad region | 45 400 | 17 811 200 |
| Murmansk region | 21 200 | 22 383 400 |
| Novgorod region | 18 700 | 5 006 300 |
| Pskov region | 18 300 | 10 354 300 |
| North Caucasian Federal District | ||
| The Republic of Dagestan | 19 600 | 5 386 300 |
| The Republic of Ingushetia | 31 800 | 5 345 200 |
| Kabardino-Balkarian Republic | 4 940 300 | 40 115 900 |
| Karachay-Cherkess Republic | 13 600 | 1 879 300 |
| Republic of North Ossetia-Alania | 83 900 | 3 570 200 |
| Chechen Republic | 7 700 | 3 068 800 |
| Stavropol region | 66 800 | 11 583 400 |
| Southern Federal District | ||
| Republic of Adygea | 46 900 | 4 450 200 |
| Republic of Kalmykia | 10 700 | 2 691 300 |
| Republic of Crimea | 32 900 | 6 247 300 |
| Krasnodar region | 25 200 | 4 985 600 |
| Astrakhan region | 10 400 | 5 559 200 |
| Volgograd region | 25 900 | 11 235 300 |
| Rostov region | 46 100 | 8 940 300 |
| Sevastopol | 13 100 | 9 356 800 |
| Volga Federal District | ||
| Republic of Bashkortostan | 31 600 | 5 224 000 |
| Mari El Republic | 8 600 | 7 135 800 |
| The Republic of Mordovia | 14 000 | 5 044 000 |
| Republic of Tatarstan | 32 900 | 6 304 100 |
| Udmurt republic | 39 600 | 6 724 500 |
| Chuvash Republic | 22 900 | 6 433 100 |
| Kirov region | 15 700 | 9 985 000 |
| Nizhny Novgorod Region | 32 300 | 13 310 800 |
| Orenburg region | 11 200 | 8 167 700 |
| Penza region | 23 200 | 5 230 900 |
| Perm region | 23 100 | 9 594 900 |
| Samara Region | 33 900 | 5 787 800 |
| Saratov region | 11 800 | 4 490 200 |
| Ulyanovsk region | 11 000 | 8 698 000 |
| Ural federal district | ||
| Kurgan region | 13 800 | 3 426 300 |
| Sverdlovsk region | 23 700 | 7 234 200 |
| Tyumen region | 23 600 | 10 253 000 |
| Chelyabinsk region | 12 000 | 11 825 300 |
| Khanty-Mansi Autonomous Okrug-Yugra | 18 700 | 14 251 500 |
| Yamalo-Nenets Autonomous Okrug | 44 000 | 12 258 000 |
| Siberian Federal District | ||
| Altai Republic | 7500 | 12 371 300 |
| The Republic of Buryatia | 21 000 | 8 475 400 |
| Tyva Republic | 11 600 | 3 139 000 |
| The Republic of Khakassia | 7100 | 4 582 100 |
| Altai region | 17 600 | 4 866 900 |
| Krasnoyarsk region | 7000 | 6 736 900 |
| Irkutsk region | 14 100 | 10 191 100 |
| Kemerovo region | 42 400 | 13 941 900 |
| Novosibirsk region | 14 700 | 10 620 400 |
| Omsk region | 14 400 | 6 600 500 |
| Tomsk region | 11 600 | 11 628 500 |
| Zabaykalsky Krai | 18 900 | 6 042 700 |
| Far Eastern Federal District | ||
| The Republic of Sakha (Yakutia) | 14 900 | 6 355 900 |
| Primorsky Krai | 11 000 | 7 062 600 |
| Khabarovsk region | 75 400 | 21 776 100 |
| Amur region | 35 400 | 9 512 500 |
| Kamchatka Krai | 13 100 | 10 332 800 |
| Magadan Region | 12 400 | 6 690 200 |
| Sakhalin region | 7100 | 84 627 500 |
| Jewish Autonomous Region | 13 800 | 6 144 400 |
| Chukotka Autonomous Okrug | 15 400 | 10 621 100 |
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.
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.
Tax audits in 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 effective 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. But almost no one manages to avoid claims - 99.3 percent of field inspections, as before, end 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.
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.
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 mineral extraction tax, and the amount of property taxes decreased quite slightly (by 2%). But at the same time, tax debts of 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"
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 a safe indicator of the tax burden in your region.
It is safer to go to the inspection and explain how you plan to get out of a loss-making or low-profit situation. A 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 1st quarter of 2017 is 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
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Choose your subject of the Russian Federation |
Average price of camera room (rub.) |
Average cost of field inspection (rub.) |
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Central Federal District |
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Moscow city |
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Belgorod region |
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Bryansk region |
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Vladimir region |
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Voronezh region |
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Ivanovo region |
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Kaluga region |
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Kostroma region |
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Kursk region |
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Lipetsk region |
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Moscow region |
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Oryol Region |
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Ryazan Oblast |
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Smolensk region |
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Tambov Region |
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Tver region |
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Tula region |
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Yaroslavl region |
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Northwestern Federal District |
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St. Petersburg |
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Republic of Karelia |
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Komi Republic |
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Arkhangelsk Region and Nenets Autonomous District |
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Vologodskaya Oblast |
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Kaliningrad region |
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Leningrad region |
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Murmansk region |
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Novgorod region |
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Pskov region |
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North Caucasian Federal District |
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The Republic of Dagestan |
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The Republic of Ingushetia |
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Kabardino-Balkarian Republic |
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Karachay-Cherkess Republic |
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Republic of North Ossetia-Alania |
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Chechen Republic |
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Stavropol region |
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Southern Federal District |
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Republic of Adygea |
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Republic of Kalmykia |
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Republic of Crimea |
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Krasnodar region |
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Astrakhan region |
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Volgograd region |
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Rostov region |
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Sevastopol |
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Volga Federal District |
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Republic of Bashkortostan |
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Mari El Republic |
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The Republic of Mordovia |
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Republic of Tatarstan |
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Udmurt republic |
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Chuvash Republic |
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Kirov region |
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Nizhny Novgorod Region |
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Orenburg region |
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Penza region |
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Perm region |
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Samara Region |
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Saratov region |
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Ulyanovsk region |
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Ural federal district |
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Kurgan region |
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Sverdlovsk region |
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Tyumen region |
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Chelyabinsk region |
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Khanty-Mansi Autonomous Okrug-Yugra |
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Yamalo-Nenets Autonomous Okrug |
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Siberian Federal District |
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Altai Republic |
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The Republic of Buryatia |
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Tyva Republic |
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The Republic of Khakassia |
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Altai region |
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Krasnoyarsk region |
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Irkutsk region |
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Kemerovo region |
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Novosibirsk region |
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Omsk region |
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Tomsk region |
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Zabaykalsky Krai |
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Far Eastern Federal District |
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The Republic of Sakha (Yakutia) |
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Primorsky Krai |
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Khabarovsk region |
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Amur region |
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Kamchatka Krai |
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Magadan Region |
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Sakhalin region |
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Jewish Autonomous Region |
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Chukotka Autonomous Okrug |
Dear colleague, do you know that VTB Bank allows legal entities to conduct transactions directly from the accounting program and pay bills until 23:00? Open an account for special conditions- order a call right now! | |
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 federal law N 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, demand from a taxpayer-organization or from a taxpayer - individual entrepreneur provide within five days the necessary explanations about transactions (property) for which tax benefits are applied.
