The concept of planning field inspections and criteria for self-assessment of risks for taxpayers. Criteria for self-assessment of risks by taxpayers Publicly available criteria for self-assessment of risks

- a list of factors that the tax service uses in the process of selecting objects for on-site tax audits.

Criteria for self-assessment of risks by taxpayers have been approved.

Comment

The tax service, when choosing taxpayers who are planning to conduct an on-site tax audit, conducts an analysis of the criteria for assessing the risks of activities. The criteria are a set of factors that, from the point of view of the tax authorities, are "strange" and may indicate that the taxpayer is underpaying taxes. Such factors are listed in .

So, one of the factors is the situation when the actual taxpayer is lower than that of the industry. Another factor is the profitability of the taxpayer below the industry average (see). The Federal Tax Service of Russia regularly (annually) calculates and publishes data on these indicators.

Another factor is the share of VAT deductions from the amount accrued from tax base tax is equal to or exceeds 89% for a period of 12 months (see). The tax service regularly publishes data on the share tax deductions VAT for Russia as a whole and for the regions (Form 1-VAT).

Criteria for self-assessment of risks by taxpayers specified in paragraph 4:

1. The tax burden this taxpayer is below its average level for business entities in a particular industry (in the form economic activity).

2. Reflection in accounting or tax reporting losses over several tax periods.

3. Reflection in tax reporting of significant amounts of tax deductions for a certain period.

4. The outpacing growth rate of expenses over the growth rate of income from the sale of goods (works, services).

5. Payment of the average monthly wages per employee below the average level by type of economic activity in the subject Russian Federation.

7. Reflection by an individual entrepreneur of the amount of expenses as close as possible to the amount of his income received for the calendar year.

8. Building a financial economic activity based on the conclusion of contracts with resellers or intermediaries ("chains of counterparties") without reasonable economic or other reasons (business purpose).

9. Non-submission by the taxpayer of explanations for the notification of the tax authority on the identification of inconsistencies in performance indicators, and (or) failure to submit the requested documents to the tax authority, and (or) the availability of information about their destruction, damage, etc.

10. Repeated deregistration and registration in tax authorities taxpayer due to a change in location ("migration" between tax authorities).

11. Significant deviation in the level of profitability according to the data accounting on the level of profitability for a given field of activity according to statistics.

12. Conducting financial and economic activities with a high tax risk.

When evaluating the above indicators, the tax authority in without fail analyzes the possibility of extracting or the presence of unreasonable tax benefits, including under the circumstances specified in the Decree of the Plenum of the Supreme Arbitration Court Russian Federation dated 12.10.2006 N 53.

Systematic self-assessment of risks based on the results of their financial and economic activities will allow the taxpayer to assess tax risks in a timely manner and clarify their tax liabilities.

In details Criteria for self-assessment of risks by taxpayers described in Appendix 2 to:

1. The tax burden of this taxpayer is below its average level for economic entities in a particular industry (type of economic activity).

The calculation of the tax burden, starting from 2006, for the main types of economic activity is given in Appendix No. 3 to the Order of the Federal Tax Service of Russia dated May 30, 2007 N MM-3-06 / [email protected]
The tax burden is calculated as the ratio of the amount of taxes paid according to the reporting of tax authorities and the turnover (revenue) of organizations according to the Federal State Statistics Service (Rosstat).

2. Reflection in accounting or tax reporting of losses over several tax periods.

Implementation by the organization of financial and economic activities at a loss for 2 or more calendar years.

When an organization receives a loss based on the results of financial and economic activities for 2008, the tax authority may not take into account this calendar year among the 2 years when the activity was carried out at a loss, provided that the taxpayer received losses for objective reasons, about which the tax authority there is relevant information and supporting documents submitted by the taxpayer.

3. Reflection in tax reporting of significant amounts of tax deductions for a certain period.

The share of deductions for value added tax from the amount of tax accrued from the tax base is equal to or exceeds 89% for a period of 12 months.

4. The outpacing growth rate of expenses over the growth rate of income from the sale of goods (works, services).

For corporate income tax.
The discrepancy between the growth rate of expenses compared to the growth rate of income according to tax reporting data and the growth rate of expenses compared to the growth rate of income reflected in the financial statements.

5. Payment of the average monthly salary per employee below the average level for the type of economic activity in the constituent entity of the Russian Federation.

Information on statistical indicators of the average level of wages by type of economic activity in a city, district or in general for a constituent entity of the Russian Federation can be obtained from the following sources:

1) Official websites of the territorial bodies of the Federal State Statistics Service (Rosstat).

Information about the addresses of Internet sites of the territorial bodies of the Federal State Statistics Service (Rosstat) is located on the official Internet site of the Federal State Statistics Service (Rosstat) www.gks.ru .;

2) Collections of economic and statistical materials published by the territorial bodies of the Federal State Statistics Service (Rosstat) (statistical collection, bulletin, etc.);

3) Upon request to the territorial body of the Federal State Statistics Service (Rosstat) or the tax authority in the relevant constituent entity of the Russian Federation (inspectorate, department of the Federal Tax Service of Russia for the constituent entity of the Russian Federation);

4) Official websites of the departments of the Federal Tax Service of Russia for the constituent entities of the Russian Federation after posting the relevant statistical indicators on them.
Information about the addresses of the Internet sites of the departments of the Federal Tax Service of Russia for the constituent entities of the Russian Federation is located on the official Internet site of the Federal Tax Service of Russia www.nalog.ru.

When choosing objects for conducting on-site tax audits, the tax authority also takes into account information received in the course of considering complaints and applications from citizens, legal entities and individual entrepreneurs, law enforcement and other regulatory authorities, on the payment by the taxpayer of unrecorded wages ("in envelopes"), non-registration (registration in violation of the established procedure) of labor relations and other similar information.

6. Repeated approach to the limit value of indicators established by the Tax Code of the Russian Federation that give taxpayers the right to apply special tax regimes.

With regard to special tax regimes, the approach (less than 5%) to the limit value of the values \u200b\u200bof indicators established by the Tax Code of the Russian Federation that affect the calculation of tax for taxpayers applying special tax tax regimes (2 or more times during a calendar year) is taken into account.

In terms of the unified agricultural tax.
Approaching the limit value established by Article 346.3 tax code Russian Federation of the indicator required for the application of the taxation system for agricultural producers:

The share of income from the sale of manufactured agricultural products, including primary processing products made from agricultural raw materials of own production, in the total income from the sale of goods (works, services), determined based on the results tax period is at least 70 percent.

In terms of the simplified taxation system.

Repeated approach to the limit values established by Articles 346.12 and 346.13 of the Tax Code of the Russian Federation of the indicators required for the application of the simplified taxation system:

The share of participation of other organizations is no more than 25 percent;

The average number of employees for the tax (reporting) period, determined in the manner established federal agency executive power, authorized in the field of statistics, is not more than 100 people;

residual value fixed assets and intangible assets, determined in accordance with the legislation of the Russian Federation on accounting, is not more than 100 million rubles;

size limit income, determined based on the results of the reporting (tax) period in accordance with Article 346.15 and subparagraphs 1 and 3 of paragraph 1 of Article 346.25 of the Tax Code of the Russian Federation, is not more than 60 million rubles.

In terms of the single tax on imputed income.

Repeated approximation to the limit values established by Article 346.26 of the Tax Code of the Russian Federation of indicators necessary for the application of the taxation system in the form of a single tax on imputed income:

The area of the trading floor of a store or pavilion for each retail trade organization is no more than 150 square meters. meters;

The area of the visitor service hall for each facility of the organization Catering, which has a visitor service hall, is no more than 150 sq. meters;

The number of motor vehicles available on the right of ownership or other right (use, possession and (or) disposal) intended to provide road transport services, is not more than 20 units;

The total area of sleeping quarters in each facility used for the provision of temporary accommodation and accommodation services is not more than 500 sq. meters.

7. Reflection by an individual entrepreneur of the amount of expenses as close as possible to the amount of his income received for the calendar year.

For income tax individuals.

The share of professional tax deductions provided for in Article 221 of the Tax Code of the Russian Federation, declared in the tax returns of individuals registered in accordance with the procedure established by the current legislation and exercising entrepreneurial activity without education legal entity, in total amount their income exceeds 83 percent.

8. Construction of financial and economic activities on the basis of concluding agreements with contractors-dealers or intermediaries ("chains of counterparties") without reasonable economic or other reasons (business purpose).

Circumstances indicating that the taxpayer has received an unreasonable tax benefit, specified in the Decree of the Plenum of the Supreme Arbitration Court of the Russian Federation of October 12, 2006 N 53.

The absence, without objective reasons, of the taxpayer's explanations regarding the errors identified during the desk tax audit in tax return(calculation) and (or) contradictions between the information contained in the submitted documents, or identified inconsistencies between the information provided by the taxpayer, the information contained in the documents held by the tax authority and received by it in the course of tax control, in the event that for the purposes provided for in paragraph 3 of Article 88 of the Tax Code of the Russian Federation, the taxpayer is summoned to the tax authority on the basis of a written Notice of summoning the taxpayer (payer of the fee, tax agent), provided for in paragraphs. 4, paragraph 1, article 31 of the Tax Code of the Russian Federation, which contains a requirement to provide the necessary explanations within five days or make appropriate corrections within the prescribed period.

Failure to provide in violation of paragraphs. 8 paragraph 1 of Article 23 of the Tax Code of the Russian Federation, paragraph 1 of Article 17 federal law dated November 21, 1996 N 129-FZ "On Accounting" (subject to changes and additions) the safety of accounting and tax accounting and other documents required for the calculation and payment of taxes, including documents confirming the receipt of income, expenses (for organizations and individual entrepreneurs), and the payment (withholding) of taxes, as well as their recovery in case of loss due to force majeure (fire, flood, flood, damage, etc.).

10. Repeated deregistration and registration with the tax authorities of the taxpayer due to a change in location ("migration" between tax authorities).

Two or more cases since state registration of a legal entity, submission during an on-site tax audit to the registering authority of an Application for state registration of changes made to the constituent documents of a legal entity in terms of making changes to information about the address (location) of the legal entity, if these changes entail the need to change the place of registration according to the location of the given taxpayer-organization.

11. Significant deviation of the level of profitability according to accounting data from the level of profitability for this field of activity according to statistics.

The calculation of the profitability of sales and assets, starting from 2006, for the main types of economic activity is given in Appendix No. 4 to the Order of the Federal Tax Service of Russia dated May 30, 2007 N MM-3-06 / [email protected]

In terms of corporate income tax:

Deviation (in the direction of decrease) of profitability according to the taxpayer's accounting data from industry average profitability for a similar type of activity according to statistics by 10% or more.

12. Conducting financial and economic activities with a high tax risk.

FTS of Russia according to the results control work, taking into account the pre-trial settlement of disputes with taxpayers and the established arbitration practice, determines the most common ways of conducting financial and economic activities with a high tax risk, aimed at obtaining unreasonable tax benefits.
Information on how to conduct financial and economic activities with a high tax risk is posted on the official website of the Federal Tax Service of Russia www.nalog.ru in the section "Publicly available criteria for self-assessment of risks".

When assessing tax risks that may be associated with the nature of relationships with certain counterparties, it is recommended that the taxpayer investigate the following signs:

Lack of personal contacts between the management (authorized officials) of the supplier company and the management (authorized officials) of the purchasing company when discussing the terms of supply, as well as when signing contracts;
- lack of documentary confirmation of the powers of the head of the counterparty company, copies of a document proving his identity;
- lack of documentary confirmation of the powers of the representative of the counterparty, copies of the document proving his identity;
- lack of information about the actual location of the counterparty, as well as the location of warehouse and / or production and / or retail space;
- lack of information about the method of obtaining information about the counterparty (no advertising in the media, no recommendations from partners or other persons, no website of the counterparty, etc.). At the same time, the negative character of this feature is exacerbated by the availability of available information (for example, in the media, outdoor advertising, Internet sites, etc.) about other market participants (including manufacturers) of identical (similar) goods (works, services), including the number of those offering their goods (works, services) at lower prices;
- lack of information on the state registration of the counterparty in the Unified State Register of Legal Entities (public access, the official website of the Federal Tax Service of Russia www.nalog.ru).

The presence of such signs indicates a high degree of risk of qualifying such a counterparty by the tax authorities as problematic (or "one-day"), and transactions made with such a counterparty are doubtful.

Additionally, such risks are increased by the simultaneous presence of the following circumstances:
- a counterparty having the above characteristics acts as an intermediary;
- the presence in the contracts of conditions that differ from the existing rules (customs) of business turnover (for example, long-term payment delays, delivery of large consignments of goods without prepayment or payment guarantees that are incomparable with the consequences of violations by the parties of the contracts with penalties, settlements through third parties, bills of exchange, etc. .P.);
- the absence of obvious evidence (for example, copies of documents confirming that the counterparty has production facilities, necessary licenses, qualified personnel, property, etc.) of the possibility of the counterparty actually fulfilling the terms of the contract, as well as the existence of reasonable doubts about the possibility of the counterparty actually fulfilling the terms of the contract with taking into account the time required for the delivery or production of goods, performance of work or provision of services;
- acquisition through intermediaries of goods, the production and procurement of which is traditionally carried out by individuals who are not entrepreneurs (agricultural products, secondary raw materials (including scrap metal), craft products, etc.);
- the absence of real actions of the payer (or his counterparty) to collect the debt. An increase in the debt of the payer (or his counterparty) against the background of continued delivery of large consignments of goods or significant amounts of work (services) to the debtor;
- issue, purchase/sale by counterparties of promissory notes, the liquidity of which is not obvious or not investigated, as well as the issuance/reception of loans without collateral. At the same time, the negative character of this sign is exacerbated by the absence of conditions on interest on debt obligations of any kind, as well as the maturity of these debt obligations for more than three years;
- a significant share of the costs of a transaction with "problem" counterparties in the total amount of the taxpayer's costs, while there is no economic justification for the expediency of such a transaction, while there is no positive economic effect from its implementation, etc.

Accordingly, the more of the above signs are simultaneously present in the relationship of the taxpayer with counterparties, the higher the degree of its tax risks.

Taxpayers who, according to their own assessment of the risks under this paragraph of the Criteria, are high and who wish to reduce or completely eliminate these risks are recommended to:
- exclude doubtful transactions when calculating tax liabilities for the relevant period;
- notify the tax authorities of the measures they have taken to mitigate these risks (clarify tax liabilities) in order to be able to take into account the adjusted tax liabilities of these taxpayers in a timely manner when selecting objects for on-site tax audits.
Notification is made by submitting to the tax authority, at the location of the organization (or at the place of registration as the largest taxpayer), adjusted tax returns for taxes for those periods in which activities with a high tax risk were carried out.
To identify the purpose of filing this revised declaration (reducing / eliminating risks under paragraph 12 of the Criteria), taxpayers are invited to submit an Explanatory Note along with the revised declaration in the form recommended by the Federal Tax Service of Russia (Appendix No. 5 to Order No. MM-3-06 of May 30, 2007 [email protected]) (hereinafter referred to as the Explanatory Note).

In a similar manner, a taxpayer may declare adjusted tax liabilities arising as a result of taking measures to reduce tax risks in the course of financial and economic activities using methods aimed at obtaining unreasonable tax benefits, but not presented on the website.
The tax authority that has received the revised tax returns, as well as the Explanatory Note submitted with them, conducts a desk tax audit in accordance with Art. 88 of the Tax Code of the Russian Federation. When conducting in-house tax audits of the specified revised declarations with the Explanatory Note submitted to them, additional documents are not required from the taxpayer.

The fact that a taxpayer has filed an updated declaration in order to reduce (eliminate) risks under paragraph 12 of the Criteria is taken into account by the tax authorities in the process of selecting objects for field tax audits (or adjusting already approved plans for field tax audits) in combination with other Criteria.

If the tax authority has information about the conduct of activities with signs of violations of tax legislation, in relation to the taxpayer who declared the measures taken by him to reduce the risks under paragraph 12 of the Criteria, the decision to appoint an on-site tax audit is made only after prior approval from the Federal Tax Service of Russia.

2) Collections of economic and statistical materials published by the territorial bodies of the Federal State Statistics Service (Rosstat) (statistical collection, bulletin, etc.);

4) Official websites of the departments of the Federal Tax Service of Russia for the constituent entities of the Russian Federation after posting the relevant statistical indicators on them.

Information about the addresses of the Internet sites of the departments of the Federal Tax Service of Russia for the constituent entities of the Russian Federation is located on the official Internet site of the Federal Tax Service of Russia www.nalog.ru.

When choosing objects for on-site tax audits, the tax authority also takes into account information received in the course of considering complaints and applications from citizens, legal entities and individual entrepreneurs, law enforcement and other regulatory authorities, about the payment by the taxpayer of unaccounted wages ("in envelopes"), non-registration ( registration in violation of the established procedure) labor relations and other similar information.

6. Repeated approach to the limit value of the values of indicators established by the Tax Code of the Russian Federation, which give the right to apply special tax regimes to taxpayers.

In terms of the unified agricultural tax.

Approaching the limit value of the indicator established by Article 346.3 of the Tax Code of the Russian Federation, which is necessary for the application of the taxation system for agricultural producers:

In terms of the simplified taxation system.

Repeated approximation to the limit values established and 346.13 of the Tax Code of the Russian Federation of indicators necessary for the application of the simplified taxation system:

The share of participation of other organizations is no more than 25 percent;

The average number of employees for the tax (reporting) period, determined in the manner established by the federal executive body authorized in the field of statistics, is no more than 100 people;

The residual value of fixed assets and intangible assets, determined in accordance with the legislation of the Russian Federation on accounting, is no more than 100 million rubles;

ConsultantPlus: note.

From January 1, 2017, Federal Law No. 401-FZ of November 30, 2016 amended paragraph one of clause 4 of Article 346.13 of the Tax Code of the Russian Federation, in accordance with which the maximum income limit was increased to 150 million rubles, above which taxpayers lose the right to apply USN.

In terms of the single tax on imputed income.

The area of the trading floor of a store or pavilion for each retail trade organization is no more than 150 square meters. meters;

The area of the visitor service hall for each catering facility that has a visitor service hall is no more than 150 sq. meters;

The number of motor vehicles available on the right of ownership or other right (use, possession and (or) disposal) intended for the provision of motor transport services is not more than 20 units;

The total area of sleeping quarters in each facility used for the provision of temporary accommodation and accommodation services is not more than 500 sq. meters.

7. Reflection by an individual entrepreneur of the amount of expenses as close as possible to the amount of his income received for the calendar year.

For personal income tax.

The share of professional tax deductions provided for in Article 221 of the Tax Code of the Russian Federation, declared in the tax declarations of individuals registered in accordance with the procedure established by the current legislation and carrying out entrepreneurial activities without forming a legal entity, in the total amount of their income exceeds 83 percent.

The absence, without objective reasons, of explanations by the taxpayer regarding errors in the tax declaration (calculation) and (or) discrepancies 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 body, and received by him in the course of tax control, if, for the purposes provided for in paragraph 3 of Article 88 of the Tax Code of the Russian Federation, the taxpayer is summoned to the tax authority on the basis of a written Notice of summoning the taxpayer (payer of the fee, tax agent) provided for in paragraphs . 4, paragraph 1, article 31 of the Tax Code of the Russian Federation, which contains a requirement to provide the necessary explanations within five days or make appropriate corrections within the prescribed period.

Failure to provide in violation of paragraphs. 8 paragraph 1 of Article 23 of the Tax Code of the Russian Federation, paragraph 1 of Article 17 of the Federal Law of November 21, 1996 N 129-FZ "On Accounting" (subject to amendments and additions) the safety of accounting and tax accounting data and other documents necessary for calculation and payment of taxes, including documents confirming receipt of income, expenses (for organizations and individual entrepreneurs), and payment (withholding) of taxes, as well as their recovery in case of loss due to force majeure (fire, flood, flood , damage, etc.).

(see text in previous edition)

10. Repeated deregistration and registration with the tax authorities of the taxpayer due to a change in location ("migration" between tax authorities).

Two or more cases from the moment of state registration of a legal entity, submission during an on-site tax audit to the registering authority of an Application for state registration of changes made to the constituent documents of a legal entity in terms of making changes to information about the address (location) of the legal entity, if these changes entail the need to change the place of registration at the location of this taxpayer-organization.

The value of the publicly available Criteria for self-assessment of risks for taxpayers N 11 can be used by the tax authorities when planning on-site tax audits both for the coming and subsequent years until their next update (Order of the Federal Tax Service of Russia dated September 22, 2010 N ММВ-7-2 / [email protected]).

11. Significant deviation of the level of profitability according to accounting data from the level of profitability for this field of activity according to statistics.

In terms of corporate income tax:

Deviation (in the direction of decrease) of profitability according to the taxpayer's accounting data from the average industry profitability indicator for a similar type of activity, according to statistics, by 10% or more.

12. Conducting financial and economic activities with a high tax risk.

Based on the results of the control work, the Federal Tax Service of Russia, taking into account the pre-trial settlement of disputes with taxpayers and the established arbitration practice, determines the most common ways of conducting financial and economic activities with a high tax risk, aimed at obtaining unreasonable tax benefits.

Information on how to conduct financial and economic activities with a high tax risk is posted on the official website of the Federal Tax Service of Russia www.nalog.ru in the section "Publicly available criteria for self-assessment of risks".

When assessing tax risks that may be associated with the nature of relationships with certain counterparties, it is recommended that the taxpayer investigate the following features:

Lack of documentary confirmation of the powers of the head of the counterparty company, copies of a document proving his identity;

Lack of documentary confirmation of the authority of the representative of the counterparty, copies of the document proving his identity;

Lack of information about the actual location of the counterparty, as well as the location of warehouse and / or production and / or retail space;

Additionally, such risks are increased by the simultaneous presence of the following circumstances:

The counterparty having the above features acts as an intermediary;

The presence in the contracts of conditions that differ from the existing rules (customs) of business turnover (for example, long-term payment delays, delivery of large consignments of goods without prepayment or payment guarantees that are incomparable with the consequences of violation of the contracts by the parties with penalties, settlements through third parties, settlements by bills of exchange, etc.). P.);

The absence of obvious evidence (for example, copies of documents confirming that the counterparty has production facilities, necessary licenses, qualified personnel, property, etc.) of the possibility of the counterparty actually fulfilling the terms of the contract, as well as the existence of reasonable doubts about the possibility of the counterparty actually fulfilling the terms of the contract, taking into account the time required for the delivery or production of goods, performance of work or provision of services;

Acquisition through intermediaries of goods, the production and procurement of which is traditionally carried out by individuals who are not entrepreneurs (agricultural products, secondary raw materials (including scrap metal), craft products, etc.);

Absence of real actions of the payer (or his counterparty) to collect the debt. An increase in the debt of the payer (or his counterparty) against the background of continued delivery of large consignments of goods or significant amounts of work (services) to the debtor;

Issue, purchase/sale by counterparties of promissory notes, the liquidity of which is not obvious or not investigated, as well as the issuance/reception of loans without collateral. At the same time, the negative character of this sign is exacerbated by the absence of conditions on interest on debt obligations of any kind, as well as the maturity of these debt obligations for more than three years;

A significant share of the costs of a transaction with "problem" counterparties in the total amount of the taxpayer's costs, while there is no economic justification for the feasibility of such a transaction, while there is no positive economic effect from its implementation, etc.

Accordingly, the more of the above signs are simultaneously present in the relationship of the taxpayer with counterparties, the higher the degree of its tax risks. amended tax declarations for taxes for those periods in which activities with a high tax risk were carried out.

To identify the purpose of filing this revised declaration (reducing / eliminating risks under paragraph 12 of the Criteria), taxpayers are invited to submit an Explanatory Note along with the revised declaration in the form recommended by the Federal Tax Service of Russia (Appendix No. 5 to Order No. MM-3-06 of May 30, 2007 [email protected]) (hereinafter referred to as the Explanatory Note).

The tax authority that has received the revised tax returns, as well as the Explanatory Note submitted with them, conducts a desk tax audit in accordance with Art. 88 of the Tax Code of the Russian Federation. When conducting in-house tax audits of the specified revised declarations with the Explanatory Note submitted to them, additional documents are not required from the taxpayer.

What performance indicators of individual entrepreneurs are inspectors guided by when choosing candidates for inspection?
What transactions will controllers pay attention to?
What signs increase the risk of a possible inspection?

Ildar Rezepov, Head of Legal Department, IP Air Media LLC

Validation Probability Estimation

The Federal Tax Service has published the 12th criterion for self-assessment of risks of entrepreneurs (Order of the Federal Tax Service of Russia dated October 14, 2008 No. MM-3-2 / [email protected] hereinafter - Order). We are talking about the criteria for selecting merchants for conducting on-site tax audits. Indicators determine the likelihood of control, as well as the possible volume tax claims according to its results.

Evaluation criteria appeared last year and were developed on the basis of the planning concept on-site inspections(approved by order of the Federal Tax Service of Russia dated May 30, 2007 No. MM-3-06 / [email protected], hereinafter - the Order of May 30, 2007). We wrote about them in detail in "SP" No. 10, 2007. The previous criteria have not changed (Table 1).

Table 1: Publicly available criteria for self-assessment of risks for taxpayers

	Criterion	Index	Note
The amount of taxes paid by individual entrepreneurs is below the average level for the industry or type of activity	The indicator is determined by dividing the total amount of taxes paid by revenue (turnover). Average data for comparison are given in Appendix 3 to the Order of May 30, 2007.
	Loss of activity	IP reports losses for several years in a row	Attention will be drawn to losses within 2 or more calendar years
	VAT deductions	Significant amounts of tax deductions reported	Inspectors will pay attention if the share of VAT deductions is greater than or equal to 89 percent of the amount of accrued tax for 12 months
	Ratio of income and expenses	Entrepreneur's expense growth rate exceeds income growth rate
	Average monthly salary of employees	Payouts below average this species activities in the region	Information on the salary level is published on the official websites of the territorial divisions of Rosstat (]]> www.gks.ru ]]> ), the websites of the regional Federal Tax Service (their addresses can be found on the official website of the Federal Tax Service of Russia). In addition, you can submit a request to the local branch of Rosstat or the tax
	Work in special mode	Performance indicators periodically approach the limit values that allow the use of a sprayer	Inspectors will pay attention to the PI if the approach (less than 5 percent) to the limit value occurred 2 or more times during the calendar year
	Professional Deductions	The amount of the deduction is as close as possible to the amount of IP income for the calendar year	According to inspectors, the share of deductions should not exceed 83 percent of the total income of a businessman
	Work through intermediaries	Conclusion of agreements with resellers, or involvement of intermediaries (agents, commission agents)	It is assumed that an individual entrepreneur may receive an unreasonable tax benefit
	Explanations for the inspection	An individual entrepreneur does not provide explanations to inspectors about reporting indicators upon receipt of relevant notifications from the tax
	Change of business address	Permanent change of location (“migration” between inspections)	For firms, there is a restriction - 2 or more cases from the moment of state registration of a legal entity. For entrepreneurs, the condition is not stipulated
	Profitability	Significant deviation of the level of profitability from the level for this type of activity according to statistics	Downward deviation of 10 percent or more. Profitability is shown in Appendix 4 to the Order dated May 30, 2007.
	Activities with a high tax risk	In the activities of individual entrepreneurs, signs of obtaining unreasonable tax benefits (participation in tax schemes) were revealed

The new 12th criterion is called "Conducting financial and economic activities with a high tax risk." It involves examining the activity and identifying signs in it that would indicate the participation of a merchant in various tax evasion schemes.

Based on the analysis of the established arbitration practice, the tax service considers 4 ways to obtain unjustified tax benefits (methods of tax evasion). At the same time, the agency clarifies that information on how to conduct activities with a high tax risk will be updated. Further information on new schemes will be posted on the official website of the Federal Tax Service (]]> www.nalog.ru ]]> ) in the “Rights and obligations of taxpayers” heading, in the “Publicly available criteria for self-assessment of risks” section. Consider the schemes that the inspectors described in the Order.

Method 1. "One-day"

The use of “one-day” firms in economic activity, that is, organizations that are created to carry out one or two transactions, subsequently these companies do not fulfill their tax obligations (they do not pay taxes, do not submit reports, etc.). The method includes 2 directions.

The first is related to the use of “one-night stands” to create fictitious expenses and receive deductions for indirect taxes(VAT, excises) without the corresponding movement of goods, works, services. To do this, a person who wants to receive an unreasonable tax exit concludes contracts with a “one-day” person, that is, a person who does not fulfill his tax obligations.

Let's explain. A merchant enters into an agreement with a one-day company (as a rule, a one-day company is a legal entity, organization). Under the transaction, the businessman pays for the purchase of goods (works, services), but the purchase takes place on paper, the goods are not actually transferred. As a result, the entrepreneur, at the expense of expenses that are documented, will reduce the amount of taxes that he is obliged to transfer. After all, all the formal requirements are met - the contract is signed, source documents decorated.

Example

IP Sidorov enters into an agreement with Poddelka LLC for the purchase of goods from the company. Under the agreement, Sidorov transfers 118,000 rubles to the company, including VAT - 18,000 rubles. In reality, the goods were not transferred, all primary documents (waybills, invoices) were drawn up and signed. On the basis of the "primary" business, the merchant registers the goods and can accept VAT (18,000 rubles) for deduction, that is, reduce the VAT that he will have to pay based on the results of activities for the past quarter by a fictitious amount.

The second direction is the use of “one-night stands” to increase the added value of goods, reduce the tax burden on production units (on manufacturers).

In the Order of the Federal Tax Service, he cites the scheme as follows: the manufacturer sells goods to a one-day shop at a price close to the cost, that is, with a minimum margin, which means that VAT on this amount will also be small. "One-day" makes a markup and sells the goods to another "one-day" company, the chain continues and eventually the goods reach the end consumer. Here, the main tax burden is placed on the “one-day” ones (in fact, they play the role of intermediaries), and the last seller gets the opportunity to deduct the entire “marked” amount as VAT, thereby receiving a minimal tax burden. In turn, the manufacturer also reduces its tax burden. After all, his margin was minimal, which means that the VAT that needs to be transferred to the budget from the sale will be minimal. At the same time, as the tax service points out, both the manufacturer and the final seller can be a suspicious merchant.

It should be said that "one-day" companies, as a rule, are dependent companies, that is, they are directly or indirectly controlled by the recipient of unjustified tax benefits. For example, a businessman participates in this company either as a founder or otherwise (the founders are relatives, business partners, etc.).

Method 2. Real estate sale

Considering the receipt of unjustified tax benefits in the implementation of real estate, the Federal Tax Service identifies the following persons participating in the scheme.

A group is a collection of persons operating in the real estate market. It includes a real estate agency, as well as interdependent organizations, some of which are "one-day".

And the third party is dependent organizations that are formally investors in construction or issuers of bills (issue bills of exchange), as a rule, not fulfilling their tax obligations, that is, "one-day".

Within this method, many schemes are possible. An example is the scheme, according to which, when concluding an investment agreement, the buyer is forced to pay with promissory notes. These securities he buys from dependent "one-day" organizations and transfers them as payment for real estate. Here the income tax is minimized, since the merchant pays not from the actually sold goods, but from the income received from the sale of the bill. Often the income from the bill is less than the face value of the bill itself.

Note: the buyer has a risk of not receiving real estate, since the dependent person may disappear, respectively, the bill of this company will not have economic value, it cannot be used in settlements with counterparties.

Another scheme is the use of calculations by dividing the amount into two parts, one of which is an initial fee on investment agreement, the other is the insurance premium. The buyer pays the first amount on account of the execution of the contract to the real estate agency, transfers the other amount to the insurer to insure various risks. Moreover, insurance is carried out in favor of a third party (real estate agency). insurance premium not included in the income of the real estate agency. Thus, a merchant who is a real estate agency underestimates the value of apartments for tax purposes by the amount of the insurance premium. The insurer in this situation acts as a dependent person.

Method 3.

The scheme is used in the production of alcoholic and alcohol-containing products. This scheme is more for organizations, since entrepreneurs cannot be engaged in the production of alcohol. It is based on the features of the production of alcoholic products, which can be carried out from ethyl alcohol and alcohol-containing products. On the ethanol the excise tax burden is higher than for alcohol-containing products. The difference in the amount of excise tax on purchased products, which the manufacturer claims to be deductible, plays a role: for alcohol-containing raw materials, a deduction is applied at an excise rate of 173.5 rubles, for alcohol - 25.15 rubles. Accordingly, if the documents indicate a larger volume of purchases of alcohol-containing raw materials, the tax burden can be reduced.

The Federal Tax Service names a number of signs indicating the application of the scheme. In particular, the absence of real transactions for the purchase of alcohol-containing products used according to documents as raw materials in production. Deliveries are reflected only according to documents. The supplier (manufacturer) does not have a technical base for the production of the volume of products reflected in the accounting (there is no necessary technological equipment, communications, qualified personnel, raw materials).

Method 4. Hiring disabled people

The last scheme discussed in the Order relates to obtaining benefits using disabled workers. The Tax Service considered obtaining a VAT exemption, which applies only to organizations (subclause 2, clause 3, article 149 of the Tax Code of the Russian Federation). But the scheme also works for other taxes, in particular the UST. Entrepreneurs do not have to pay social tax on payments to people with disabilities if the amount does not exceed 100 thousand rubles. for each (subclause 1, clause 1, article 239 of the Tax Code of the Russian Federation). In addition, businessmen who have at least 50 percent of the total number of employees with disabilities in the state, and the share of salary expenses in the total amount of labor costs is not less than 25 percent, can exercise the right to reduce their income by amounts directed to goals that provide social protection of disabled people (subclause 38, clause 1, article 264 of the Tax Code of the Russian Federation). One way or another, the disability scheme of individual entrepreneurs also affects.

The scheme itself looks like this: a businessman uses the labor of disabled people on paper, but in reality these people do not exist. At the same time, the entrepreneur enters into an outsourcing agreement, according to which he receives workers from a third-party company. In this case, the relationship between the businessman and these employees is not labor. They work on the terms of a civil law contract, and the merchant receives tax benefits by paying various taxes.

Additional features

In addition to the schemes, the Order contains signs on the basis of which inspectors may consider your partner to be problematic (“one-day”), and classify a deal with such a counterparty as dubious.

These signs are divided into 2 groups: the main ones, indicating a high degree risks and additional ones that increase risks, but are not decisive, and by themselves, most likely, will not entail claims (table 2)

Table 2: Signs on the basis of which the inspectors will classify the counterparty as one-day firms

	signs
Main features
	The head of the partner company (supplier or buyer) or an authorized official did not take part in the discussion of the terms of supply, the signing of contracts
	There are no copies of documents confirming the authority of the head of the partner company and his identity (copy of the passport). Note that the law does not oblige to have these papers when making a transaction, but in order to exclude this sign, it is worth requesting documents
	There is no copy of the passport and a copy of the document confirming the authority of the representative of the partner company
	There is no information about the actual location of the counterparty, as well as the address of its warehouse space (industrial or retail). Recall that the addresses are indicated in contracts, waybills, invoices (addresses of the consignee and consignor)
	The source of information about the partner is not known (there is no advertising in the media, the Internet, recommendations of partners). The negative value of the attribute is enhanced if available sources (Internet, mass media, outdoor advertising, etc.) easily reveal information about other companies engaged in similar goods (works, services), including those offering their products at lower prices.
	There is no information on the state registration of the counterparty in the state register (EGRLE). You can get it on the official website of the Federal Tax Service of Russia
Additional features
	The counterparty acts as an intermediary. Apparently, the merchant will have to explain to the inspectors the unprofitability of direct purchases (sales) and the need to involve an agent (commission agent)
	The presence in the contract of atypical conditions. For example, long delays in payment, delivery of large consignments of goods without prepayment or payment guarantees that are incomparable with the consequences of violations of contracts by the parties with penalties, settlements through third parties, bills of exchange, etc.
	Obvious evidence that the counterparty could not fulfill the terms of the contract. For example, a firm does not have the necessary production capacity, licenses, qualified personnel, property, etc. As well as the lack of time for the delivery or production of goods, the performance of work, the provision of services. For example, the signing of the contract and its execution were carried out on the same day.
	Purchase through intermediaries of goods, the production and procurement of which is usually carried out by individuals who are not entrepreneurs (agricultural products, secondary raw materials (including scrap metal), craft products, etc.)
	Deliveries continue despite the presence of a debt to pay for previous shipments, while the supplier does not take any action to collect the debt
	The counterparty issues (buys) promissory notes, or issues (receives) interest-free loans or loans without collateral. Enhances the negative trait long term liabilities (more than 3 years)
	In the total cost of an entrepreneur, a significant share is occupied by the costs of a transaction with a “problem” counterparty. At the same time, there is no economic justification and positive economical effect from the implementation of the transaction, etc.

The more signs that are identified, the higher the degree of risk and the higher the likelihood of verification and claims. If the merchant, after evaluating the existing characteristics, wants to reduce or eliminate possible risk, then the controllers advise:

First, to exclude doubtful transactions when calculating taxes;

Secondly, inform the inspectorate about the measures taken to reduce risks, clarify your tax obligations. In other words, submit updated declarations for past periods, where amounts for transactions that may cause claims will be excluded. It is recommended that such reports be accompanied by explanatory note, the form of which is given in Appendix No. 5 to the Order. When checking such revised declarations, the inspectors promise not to require additional documents from businessmen, but to take into account the fact of submitting a “clarified statement” in the process of selecting candidates for on-site inspections.

Note that, according to representatives tax service, the developed 12th criterion is not a reason for total checks, but an attempt to discipline taxpayers in conscientious payment of taxes to the budget. But is it worth submitting a “clarification” and especially attaching a “repentance” form to it? There are no guarantees that such persons will not fall into the ranks of the first to be checked. And if the merchant still plans to recalculate taxes in connection with the information given in the Order, it is not at all necessary to attach an explanatory note to the corrected statements, it is only a recommendation.

This Concept provides for the taxpayer to conduct an independent risk assessment based on the results of its financial and economic activities according to the criteria below.

The publicly available criteria for self-assessment of risks for taxpayers used by the tax authorities in the process of selecting objects for on-site tax audits may include:

1. The tax burden of this taxpayer is below its average level for economic entities in a particular industry (type of economic activity).

2. Reflection in accounting or tax reporting of losses over several tax periods.