Cover letter to the "clarification". Any "clarification" is of increased interest to inspectors. The logic here is simple - if there is an error in reporting, then there may be other violations. You can find them during a desk check of the revised declaration. Or during an unscheduled field audit, the formal grounds for which are given tax code RF.
Inspectors often refuse to accept repeated declarations without a letter. Of course, this is illegal, but in this case we recommend not to argue with officials.
Irina Sidorova, financial consultant law firm"Taxman"
- The Tax Code of the Russian Federation is devoted to the revised declaration and the rules for its submission to the tax office.
Fortunately, the legislation does not require companies to accompany the indicators of the revised declaration with additional written explanations.
But, in my opinion, the requirements of tax inspectors should be attached to the “clarification” transmittal letter have common sense.
A written explanation of all the corrections made to the previously submitted declaration will help protect the organization from suspicion of tax authorities in bad faith. And accordingly, it will save the company from additional questions during a desk audit.
Cover letter to the "clarification". We called the metropolitan inspectorates and found out whether it is necessary to attach a cover letter with explanations to the re-declaration.
In Moscow IFTS No. 1, 2, 3, 4, 5, 6, 7, 8, 9, 13, 14, 15, 16, 18, 19, 20, 21, 22, 25, 26, 27, 32, 34, 35, 36, 37, 43 believe that a cover letter to the "clarification" must be attached. It was recommended to write it in the name of the head of the inspection, indicating your details - the name of the company, TIN / KPP, contact number. If the documents will be handed over by the courier, it is necessary to issue a power of attorney for him.
IFTS No. 7, 9, 15, 16 emphasized that only CEO. The signature of the chief accountant will not be enough.
In IFTS No. 8, 35, if listed additional amount taxes, were asked to draw up an inventory of applications: copies of payment orders for the transfer of tax and penalties. As well as the calculation of the amount of arrears and penalties.
Only in inspections No. 10, 23, 24 and 30 we were told that a cover letter is desirable, but an amended declaration will be accepted without it.
Cover letter to the "clarification". There is no approved form for a cover letter, so you can compose it in any form (see the sample below). The main thing is that it contains the information necessary for tax authorities to work with declarations.
So, let's list what should be indicated in the cover letter.
As well as the reporting or tax period for which the organization makes adjustments.
In principle, one can confine oneself to general formulations - arithmetic or technical errors were made. But still we recommend specifying the reason. For example, like this: "The amount of VAT was overstated, since the company did not deduct the tax accrued from the received advance payment at the time of shipment."
Or: "Income under the contract for the sale of engineering products is not included in the revenue." Focus on the situation: the more serious the error, the more details you need. It is worth mentioning here that the organization itself, and not the inspectors, discovered the error.
That is, you need to indicate which indicators have been changed - give their previous and new values. This will make it easier for inspectors to process the data. It is advisable to write each line separately, and not be limited only to the total amount of tax and debt, which is paid extra. Or the amount by which the tax is reduced. By the way, if there is an overpayment, then simultaneously with the revised declaration, you can apply for a tax offset or refund and refer to it in the same cover letter.
which transferred the missing amount and penalties. This is necessary if there is a arrears. It is even better to attach copies of these payments to the letter. Then the question of a possible fine will immediately disappear (clause 4, article 81 of the Tax Code of the Russian Federation).
In addition to the general director, the chief accountant can also sign.
The amount of erroneously recorded revenue is 37,500 rubles, including VAT - 5,720 rubles. The following corrections were made to the VAT declaration for the II quarter of 2011. Column 3 of line 010 of section 3 is reduced by 31,780 rubles. (37500 - 5720). VAT in column 5 of line 010, lines 120 and 230 of section 3, line 040 of section 1 is reduced by 5720 rubles. The correct amount of VAT payable in the second quarter of 2011 was 419,000 rubles. Director I. I. Petrov Chief Accountant S. F. Belousova< Интересная статья? Поделись ей с другими: Комментарии могут оставлять только зарегистрированные пользователи.Регистрация в разделе «Форум». Бизнес Бухучет Налоги Образцы 2015 г. ©Бизнес-портал «Пути успеха».
Attention
As a rule, accompanying letters are attached to the revised declarations. True, the Tax Code does not oblige this. But in practice, inspectors strongly recommend compiling these letters, and it even happens that without them they refuse to accept "clarifications".
A cover letter can be written on the letterhead of the company in any form. But inspectors usually want to see in the letter the information that they themselves need for convenience in their work.
First, auditors usually insist that the letter state the reasons why the company adjusts the amount of tax liabilities. It can be specified (“income from the contract for the sale of polymer products is not included in revenue”).
You can limit yourself to a more general formulation - "the amount of income tax is underestimated due to the fact that the indicator of sales proceeds is underestimated." Sometimes they write simply "due to a technical or arithmetic error."
Having received a request for explanations, the taxpayer, first of all, must send a receipt for acceptance of the request to the inspection. This must be done within 6 working days from the date of sending the request by the tax office (p.
5.1 Art. 23 of the Tax Code of the Russian Federation). If the organization, having received a request for clarification, finds that an error was made in the amended declaration, it can submit a new amended declaration within five days. No explanation is required in this case.
But if there are no errors or contradictions according to the organization's data, it will also have to send clarifications within 5 working days from the date of receipt of the request. We remind you that explanations on the VAT declaration are sent only in electronic form. Moreover, if the Federal Tax Service approved a certain format for the answer, you need to use it.
Important
How to fill out an updated VAT declaration You need to know how to fill out such a document correctly. This is a completely separate form, in which only the correct indicators are entered, which were not there last time. The amended declaration consists of the same sheets that were submitted for the first time.
Info
Important When changes are made to the book of purchases or sales after the reporting period, you must complete Appendix 1 to sections 8 and 9. Sign of relevance It is necessary to know what parameters are put down in the sign of relevance.
All identified errors will have to be corrected, additional tax, penalties, and, if necessary, a fine must be paid. For tax agents the obligation to submit an updated declaration is established, regardless of whether the VAT payable is overstated or understated.
At the same time, information should be provided only for those taxpayers in respect of which inaccuracies and incorrectly indicated information were made. You do not need to submit an amended declaration:
VAT deductible can be accepted in the current quarter, the Tax Code of the Russian Federation allows this.
Another case is the replacement of old information.
The sign of relevance was invented in order to prevent taxpayers from duplicating data. In the case when there are a lot of errors, you can put 0 in all sections, then the data will be completely unloaded. "Clarification" with an increased amount payable It is important to know that when clarifying in the declaration with an increase in tax, you must first pay the tax, then submit the document. If this is not done, tax officials will impose a fine for late tax. How to make an updated VAT return in 2017-2018? But for VAT, according to the law, the tax authorities will have to complete the first check, issue a document on its completion, and start a new one.
Submission of explanations on paper or in another format will be tantamount to failure to submit explanations (clause 3, article 88 of the Tax Code of the Russian Federation). This is fraught with a fine of 5,000 rubles for the organization, and in case of repeated failure to provide explanations during the calendar year, a fine of 20,000 rubles (clauses 1 and 2 of Art.
129.1 of the Tax Code of the Russian Federation). How to prepare explanations for the VAT return? If the format for their provision is not defined for a particular type of explanations, they are drawn up in an arbitrary form. Such explanations should contain answers to those questions that were asked by the tax inspectorate in their demand.
Together with the explanations, the taxpayer may submit extracts from the tax or accounting, other documents that would confirm the correctness of the information specified in the VAT declaration (clause 4, article 88 of the Tax Code of the Russian Federation). Although in individual cases providing documents with explanations is the duty of the taxpayer.
An error can lead to both an increase and a decrease in VAT payable. According to the first paragraph of paragraph 1 of Article 81, the obligation to submit an updated declaration arises only when the base and tax are underestimated, that is, if the initial declaration contains a lower amount of VAT than must be paid. If the identified error or incompleteness of the reflected information did not lead to a decrease in the tax payable (for example, the tax base was initially overstated), then the taxpayer has the right to decide whether he will submit an updated declaration or not (according to the second paragraph of paragraph 1 of Article 81). When submitting an amended declaration, you need to be prepared for the fact that the Federal Tax Service will conduct a desk audit, and in some cases an on-site audit (if the tax was overpaid). Moreover, during the audit, the tax authorities can check not only the correctness of the calculation of VAT, but also other taxes.
Content:
Cover letter to the revised declaration by VAT
Cover letter to the amended declaration Therefore, it is advisable for taxpayers to learn how to correctly submit the necessary data in order to avoid unpleasant situations.
All inaccuracies and errors that the tax officer reveals on his own will bear consequences. Attention The tax officer will definitely impose a fine. An important point the fact that it is not possible to carry out more than one check on the same declaration is considered. A cover letter is attached to the "clarification". Here it is necessary to indicate the reasons for the corrections. It is compiled in any form. Additional documentation is provided if necessary. An interesting point is the fact that a cover letter is not considered mandatory by law. But each tax officer asks to send such a document together with the declaration. Because it is in it that all the reasons for the errors made are indicated: The consequences of making clarifications will be expressed in cameral checks.
During the initial submission of the “clarification”, “001” is put, then with each subsequent correction - incrementally “002”, “003”, etc. Examples of filling in various cases of sections 8 and 9 Event Sec. eight
App. to Section 8 Section. 9 App. to section 9 The declaration does not include sales 1 - 1 0 VAT payable is incorrectly calculated 1 - 1 0 VAT deductible changes 1 0 1 - VAT payable and refundable simultaneously changes 1 0 1 0 Cover letter to the revised VAT declaration K " clarification” an explanatory document, referred to as a cover letter, should be attached, this document may also be referred to as an explanatory note. It's for the taxpayers explanatory note describes the reasons for the re-submission of the declaration, as well as basic information about the corrections made.
Updated VAT return: right or duty?
Throughout 2015, accountants got used to reporting VAT according to the amended rules. The new declaration raised a lot of questions, and the numerous demands of the tax inspectorates for clarification added to the work of the accounting department. Now even a minor mistake can attract the attention of inspectors, because the data of the supplier and the buyer are mirrored. You will learn from the article which errors should be corrected with the help of a refined declaration, and which ones can be explained in any form.
Regardless of the type of error and its significance, respond to the requirement tax office the taxpayer is obliged within five working days (clause 3 of article 88 of the Tax Code of the Russian Federation). If the organization received the request via the Internet through the EDI operator, you need to send a receipt of acceptance of the request within six days from the date the request was sent by the Federal Tax Service.
There is no need to delay sending a receipt for acceptance of the claim, the Federal Tax Service can block the account 10 days after the deadline for sending confirmation (clause 5.1 of article 23, clause 2 of clause 3 of article 76 of the Tax Code of the Russian Federation, letter of the Federal Tax Service of the Russian Federation dated 06.11.2015 No. ED-4-15/19395).
There are a number of errors in the VAT return that do not require an amended return. If such shortcomings are found, the tax office will ask for explanations.
If the taxpayer finds errors before the Federal Tax Service, they should independently explain their essence in writing.
If the errors did not affect the amount of the tax or led to its overestimation, explanations should be provided. Clarification in this case is a right, not an obligation (clause 1, article 81 of the Tax Code of the Russian Federation). The tax authorities still recommend submitting a clarification even when the tax is overestimated (for example, when reflecting an extra sales document), since in this case the tax base changes.
In most cases, VAT can be deducted only on the basis of an invoice. Sometimes invoices come after reporting. Until 2015, the accountant was required to submit a clarification, including a late document.
The new VAT accounting procedure gives organizations the right to deduct tax within three years after the goods (services) are accepted for accounting (clause 1.1. Article 172 of the Tax Code of the Russian Federation). For example, you can claim a deduction on an invoice dated 01/13/2016 both in the 1st quarter and in the 2nd quarter. This means that a late invoice in this situation does not threaten to submit an updated declaration.
Since the sales book and purchase book figures are now duplicated in the VAT return, the tax office may issue a claim if it finds errors in the supplier's data.
Incorrect TIN or address, invoice number different from the supplier's number, etc. - all these are errors that do not affect the amount of VAT. Therefore, the taxpayer can simply submit explanations without an updated declaration.
Such errors can also be corrected with the help of additional sheets by canceling the incorrect invoice: you need to write down the cost indicators of the erroneous document with a minus, indicating the indicators of the correct invoice below.
As mentioned above, the amended declaration will have to be submitted to without fail when VAT is lowered.
If the VAT amount is too high, the clarification may not be submitted, but all changes must be reflected in the purchase book or sales book by compiling additional sheets (Decree of the Government of the Russian Federation of December 26, 2011 No. 1137).
When submitting an amended declaration, it is necessary to include all sections from primary report, even sections in which nothing has changed (clause 2 of the Procedure for filling out a VAT tax return).
For sections 8-12 of the declaration, which contain the main array of data, a special line 001 is provided to reflect the relevance of the information. Annexes to sections 8 and 9 also contain a line with a sign of relevance.
If the taxpayer does not change anything in a particular section, you need to put the value “1” in line 001. This will mean that the data is up-to-date and reliable. In the case of electronic reporting, the section with up-to-date data will not be re-sent to the Federal Tax Service.
If, in the previously submitted declaration, information on the relevant section of the declaration was not provided or contains unreliable data, the value “0” must be entered in line 001. Then the Federal Tax Service will update the data on the changed section.
If an organization mistakenly puts “0” in a section in which the data has not changed, the Federal Tax Service will accept such a declaration and simply completely replace the corresponding section. But when reloading the data, the tax office may find errors that were not noticed in the primary report. Therefore, it is more expedient not to repeat the correct sections and put the sign of relevance "1".
Consider examples of typical mistakes.
Mistake #1. The company did not reflect the sales invoice in the sales book for the 1st quarter of 2016.
What to do. In this case, there was an underestimation of the tax payable, which means that an updated declaration must be submitted. To do this, the "forgotten" invoice should be registered in an additional sheet of the sales book for the first quarter.
Next, you need to draw up a clarification by forming Appendix 1 to Section 9. In line 001 of the application, you must indicate "0" and show the data of the additional sheet. Since the amount of the sales book is entered in the additional sheet before the changes (reflected in the primary declaration) and after the changes, section 9 can not be replaced and the sign "1" can be put.
Before sending an updated declaration, it is necessary to pay additional tax and penalties (clause 4, article 81 of the Tax Code of the Russian Federation). If this is not done, the Federal Tax Service will issue a fine in addition to the fine.
Mistake #2. The understatement of VAT was due to a technical error in the shipping invoice.
What to do. The seller must issue a corrected invoice. Further, using the entry in the additional list, you need to cancel the incorrect invoice and register the corrected document. The first invoice will be with a minus sign, the second with a plus sign.
Mistake #3. Doubling the invoice for shipment in the sales book.
What to do. In an additional sheet to the sales book with a minus sign, reflect an unnecessary invoice.
Signs of relevance will be as follows: sections 8 and 9 - "1"; appendix 1 to section 9 of the declaration - "0".
Mistake #4. In the book of purchases, the company erroneously reflected a non-existent invoice.
What to do. It is necessary to cancel the document by entering it with a minus sign in an additional sheet to the purchase book.
Signs of relevance will be as follows: sections 8 and 9 - "1"; appendix 1 to section 8 of the declaration - "0".
Since taxpayers have many questions regarding the choice of a sign of relevance in the revised declaration, the Federal Tax Service issued an explanatory letter dated 03/21/2016 No. SD-4-3 / [email protected].
How to fill out a VAT return without errors, in the article of our expert.
Service Expert Standard
Rogacheva E.A.
A corrective VAT return is submitted based on the requirement tax authorities or in the case of self-discovery of errors made in the original submitted report.
Yes, the issue of filing a corrective declaration should be considered on a case-by-case basis.
An amended VAT return must be submitted in 2018 if an error or inaccuracy led to an underestimation of the amount of tax payable (clause 1, article 81 of the Tax Code of the Russian Federation).
There is no need for a corrective declaration if the tax was additionally assessed or reduced as a result of tax audit. The tax authorities independently reflect the results of audits in accruals for personal account the taxpayer, the latter will only have to reflect the inconsistency in the accounting accounts - if we are talking about a company.
No need for clarification tax return for VAT in case of errors in the data that are not significant for the declaration as a whole, such as, for example, an erroneous TIN of the buyer or an incorrect date of the invoice. Such information does not directly affect the amount of tax.
It is entirely at the discretion of the taxpayer to file corrective reports if errors identified in the original filed declaration led to an overpayment of VAT. But it should be remembered that, having received such a correction, which involves the return of a certain amount of tax paid from the budget, the Federal Tax Service will not be limited to the usual desk audit. The declarant must be prepared for the fact that he will at least additionally be asked for all documents from suppliers confirming his right to the deduction. In some cases, it may even go as far as field check.
An important nuance: the corrective declaration is filled out in the form that was valid during the period for which the relevant changes are made (clause 5, article 81 of the Tax Code of the Russian Federation).
The corrected amounts are displayed in the corrective declaration in full, it is not enough to indicate only the difference between erroneous and correct information. In general, the report is filled out according to the same rules as when submitting the primary declaration, while the values are indicated without errors. The main distinguishing feature of the primary declaration from the updated one is the mark on title page"Adjustment number". The primary declaration is marked with the code “0”, and the updated one is marked with “1” (or “2”, “3”, in case of repeated changes during one tax period).
Another nuance of the revised declaration: in sections 8 to 12, you must specify the code for the relevance of information. A similar line is in Appendix I to sections 8 and 9. The relevance code in the "clarification" has two parameters "0" and "1":
"0" - if the data was not provided in the previous version of the declaration or if it needs to be replaced;
"1" - if the previously provided information remains relevant and does not require changes.
The sign of relevance allows you to avoid duplication of a large amount of data. In the case of the relevance indicator "1", the information from the previous declaration will be automatically saved. Otherwise, updated data will be uploaded for those sections indicated by the clarifying VAT declaration.
Recall that the revised declaration - just like the original one - is submitted to the Federal Tax Service in electronic format (letter of the Federal Tax Service of Russia dated 03.20.2015 No. GD-4-3 / [email protected]). The filing of VAT returns in paper form is currently not provided for by law.
In addition to the corrected declaration form, you should attach a cover letter. Formally, the law does not require this, but practice shows the need for this step.
The form of the explanatory letter is not officially approved, so it is allowed to submit it in any form. The letter should include:
Submission deadlines are not specified. It is recommended to provide corrections to the IFTS as soon as an error is found. In the ideal case, the submission of an updated VAT return occurs within the standard deadline for submitting declarations - no later than the 25th day of the month following the tax period (quarter). Submitted to the inspection so promptly, the declaration will be credited tax service how true it is.
If the filing period has expired, but there is time before the actual payment of tax, it is important not only to file an adjustment, but also to pay the correct amount of tax on time. In this case, the taxpayer will avoid both fines and late fees.
When clarification is out of time tax payments or related to previous tax periods, liability arises under Article 122 of the Tax Code of the Russian Federation in the form of a fine for late payment of tax. It can be avoided if an updated VAT return is filed before the tax inspector discovers the error (clause 4, article 81 of the Tax Code of the Russian Federation). It is also recommended to pay the arrears resulting from the tax recalculation before the correction is submitted. As in the situations described above, in this case, the taxpayer will be charged only penalties for the difference between the erroneous and correct VAT amount.
