An example of an objection to the act of an on-site tax audit. How to write an objection to the act of tax audit. Limitation period

Objections to the exit act tax audit submitted by the taxpayer if he does not agree with the act drawn up upon completion of the on-site audit. In this article, we will analyze when and in what form it is necessary to submit objections, as well as give an approximate example of them.

When are objections to an inspection report filed?

Upon completion of the on-site audit, the tax authority draws up an act that lists the facts of violation by the audited taxpayer tax legislation, if any.

Read about what tax monitoring is and why it allows you to avoid tax audits.

However, it happens that the person being checked disagrees with the arguments of the inspection given in the act. In this case, the taxpayer has the right to submit to the tax authorities their explanations on the audit report (subclause 7, clause 1, article 21 of the Tax Code of the Russian Federation) or objections to it (clause 6, article 100 of the Tax Code of the Russian Federation). With the help of objections, the taxpayer can influence the decision of the tax authority based on the results of the audit.

For information on how the taxpayer's explanations are presented based on the materials of a tax audit, read the article. .

When filing objections, observe the deadlines established for this (clause 6 of article 100 of the Tax Code of the Russian Federation):

• objections are submitted no later than 1 month from the date of receipt of the inspection report;
• the moment of receipt of the act is the date of receipt of the taxpayer (or his representative) on receipt of the act (or the 6th day from the date of sending the postal item with the act, clause 5 of article 100 of the Tax Code of the Russian Federation).

Given that filing objections is not an obligation, the taxpayer may not submit them to the inspectorate. This will not prevent him from participating in the consideration of the materials of the audit and giving his explanations (paragraph 1, clause 4, article 101 of the Tax Code of the Russian Federation).

What is the form of submission of objections

The taxpayer submits his objections in writing (clause 6, article 100 of the Tax Code of the Russian Federation).

It should be noted that objections can be written in free form, since this form is not regulated by law.

Often, the objections of the auditee relate to the descriptive (where the facts of the alleged violation of tax laws are revealed) and the final (where the tax authority draws certain conclusions based on the results of the audit) parts of the audit report. The taxpayer has the right to express his disagreement both on the whole act and on its specific part.

What parts the tax audit act consists of, read in the materials of our website:

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Sample objection to the act of field inspection

Here is a sample objection to the act of an on-site audit conducted by the tax authorities.

To Interdistrict IFTS No. 46 for Moscow

125373, Moscow, Pokhodny proezd, household 3, building 2

Objections to the act of field tax audit

LLC "Electrotech" No. 452-52 / 3 dated 18.08.2017

Interdistrict IFTS No. 46 for Moscow in the period from 05/10/2017 to 07/09/2017 conducted an on-site tax audit of the Electrotech limited liability company (hereinafter referred to as the Company) on compliance with the legislation of the Russian Federation in the field of taxes and fees for 2014-2016 .

Based on the results of this audit, on August 20, 2017, the Company received Act No. 452-52/3 dated August 7, 2017 (hereinafter referred to as the Act).

The society has familiarized itself with the act and expresses its disagreement with the facts set forth in it, as well as with the conclusions and proposals of tax inspectors.

In accordance with paragraph 6 of Art. 100 tax code Russian Federation The company sends its objections to the act of field tax audit.

In paragraph 2.2.3 of the act, the tax authority established the fact of violation of tax legislation by illegal reimbursement of value added tax from the budget in the amount of 350,528.40 rubles. (three hundred fifty thousand five hundred twenty eight rubles 40 kopecks) in the 4th quarter of 2016.

The company was asked to pay value added tax in the amount of 350,528.40 rubles. and penalties in the amount of 15 358.03 RUB.

The tax authority concluded that when acquiring industrial equipment for total amount RUB 2,297,908.40 at Tristan Limited Liability Company, the Company did not take measures to establish the good faith of the counterparty, to whom zero declarations for value added tax were submitted for the 4th quarter of 2016.

However, we consider this conclusion to be invalid because:

1. At the conclusion of the contract, Tristan LLC submitted an extract from the Unified state register legal entities, which indicated that Tristan LLC was registered in 2012 and operates in the wholesale trade of electrical equipment (a copy of the extract from the Unified State Register of Legal Entities is attached).
2. LLC "Tristan" submitted a certified copy of the certificate of registration as a VAT payer (a copy of the certificate is attached).
3. The society did not know and could not know that LLC "Tristan" allows any violations in the calculation of taxes and the submission of tax returns.
4. The equipment purchased from Tristan LLC was fully paid for during the 3rd and 4th quarters of 2016 and put into operation on 12/01/2016 (payment orders No. 358 dated 09/10/2016, No. 402 dated 10/15/2016 and commissioning certificate dated 01.12 .2016 attached).

Given the above, in accordance with Art. 100, 101 of the Tax Code of the Russian Federation, we ask, based on the results of consideration of the materials of the on-site tax audit of Electrotech LLC, to make a decision to refuse to hold liable for committing a tax offense.

Appendix: according to the text.

Director Yu. V. Komissarov

Chief Accountant Yusupova I.N.

Results

If you have been checked by the tax authorities and you do not agree with the data set out in the verification report, submit your objections to the controllers. Arguments in your defense state in writing in any form. You can take a sample from this article.

Attach copies of documents supporting your position with your objections. This will help to avoid tax sanctions based on the results of control measures.

Sample objections to the act of tax audituseful in the event that you do not agree with the position that the reviewers have formed. For information on how to properly object, read our article.

Tax audit act and its legal essence

A tax audit act is a document that records the results of the audit and contains the position of controllers on the correctness of the calculation and payment of taxes by the taxpayer.

The act is drawn up both during field and cameral inspections. However, this always happens during field trips, and during cameral only if the tax authorities have revealed violations (clause 5, article 88, clause 1, article 100 of the Tax Code of the Russian Federation).

More about the act desk audit read the article , about the act of field inspection - in the material .

Note that the act is not the final document. It informs the taxpayer about the preliminary conclusions of the tax authorities, but does not contain any requirements for it and does not give rise to legal consequences - which means that it cannot be appealed to a higher tax authority or court (see the ruling of the Constitutional Court of the Russian Federation dated May 27, 2010 No. 766- O-O). The final document is a decision made in the course of consideration of the materials of the audit, which include, among other things, the act.

Read the article about appealing a “verification” decision. .

In case of disagreement of the taxpayer with the opinion of the inspectors set forth in the act, the Tax Code of the Russian Federation provides for the possibility of filing objections to it (clause 6 of article 100 of the Tax Code of the Russian Federation).

By filing objections, the taxpayer can express his disagreement:

• with the facts set out in the act of tax audit,
• conclusions and suggestions of inspectors.

The Tax Code of the Russian Federation allocates 1 month for filing objections. The term begins to be calculated from the day the taxpayer receives the audit report (clause 6, article 100 of the Tax Code of the Russian Federation).

You can object to the act as a whole or to its individual provisions. All objections must be supported by references to the norms of the law. In addition, copies of documents confirming the validity of the objections must be attached to the objections.

Note that the submission of such documents is a right, not an obligation, but it is always worth attaching them. Objections will be included in the audit materials and will be studied and taken into account during the consideration of these materials. The presence of supporting documents in this case, as a rule, allows you to remove unnecessary questions.

Where can I get a sample objection to a tax audit report?

There is no special form for objections to the tax audit act, therefore they are drawn up in free form. Their samples can be found in legal reference systems, as well as on our website.

Look for a sample of objections to the act of the chamberlain in the material "Objections to the act of a cameral tax audit - sample" , on the act of field inspection - in the material .

Issue the objection in 2 copies: send the first to the inspection, keep the second. It is better to send by registered or valuable letter with a notification and a list of attachments - so you will have proof of when and what was sent by you and received by the tax authorities. So the controllers will not be able to accuse you of late filing of objections and pretend that they did not see the supporting documents attached to the objections.

Objections and documents for inventory can also be submitted to the IFTS in person or through a representative.

If you have not filed written objections and do not agree with the decision made by the tax authorities based on the results of the tax audit, you have the opportunity to explain your position orally. Do this while considering the tax audit materials (clause 4, article 101 of the Tax Code of the Russian Federation).

Results

Objections to the act of tax audit issue in any form - there is no special form for them. In this document, state with reason what you disagree with, with references to the norms of legislation, explanations of the Ministry of Finance and the Federal Tax Service, and support your conclusions with court decisions. Attach supporting documents.

You have 1 month from the date of receipt of the inspection report to file objections. If you did not do this in time, you have the right to explain your position orally when considering the materials of the tax audit in the inspectorate.

As we have already mentioned in previous articles, the act drawn up on the basis of the results of the audit by officials of regulatory bodies is the only means of fixing the results of the audit provided by the Law on the Protection of the Rights of Entrepreneurs. The act itself, even containing indications of revealed violations of mandatory requirements by entrepreneurs, does not directly violate the entrepreneur's rights, does not impose obligations, does not create obstacles to the implementation commercial activities therefore cannot be subject to judicial review. A similar position is set out in the Decree of the FAS of the Moscow District of September 11, 2009 N KA-A41 / 7737-09.

However, the latter does not mean that the Law does not provide for forms for expressing the entrepreneur's disagreement with the facts set forth in the inspection report. Paragraph 12 of Article 16 of the Law on the Protection of the Rights of Entrepreneurs provides for the right of the entrepreneur to submit written objections to the inspector to the inspection report within 15 days from the date of its delivery to the entrepreneur. In this case, the entrepreneur has the right to attach to such objections documents confirming the validity of such objections.

Draw your attention to:

The inspection report is sent to the inspection body in writing, signed by the entrepreneur or the legal representative of the legal entity,

In the inspection report, it is necessary to indicate the date of the inspection and the name of the inspection body, the details of the inspection report - the number and date,

In the audit report, you must state the arguments on which you do not agree with the facts set forth in the audit report, support the arguments with a legal position and attach written evidence (documents, explanations of employees, etc.) to the report confirming your position.

Objections to the act of inspection are attached to the material of the inspection and are taken into account by officials when deciding on the initiation of a case on administrative offense, as well as in the future - when considering it.

Below is a sample objection to the act of verification.

To the head of the department of the State Patrol Service of the Ministry of Emergency Situations of Russia for the _______________ district of St. Petersburg: ______________________________ From LLC "_______" represented by the General Director _______________________________________________ TIN _____________________ OGRN _____________________ Legal address: ____________________________________. Phone/fax ______________ e-mail _____________. OBJECTIONS according to the act of unscheduled inspection"___" ________ 2013, officials of the OGPN EMERCOM of Russia for the _____ district of St. Petersburg conducted an unscheduled inspection of compliance with fire safety rules by ________ LLC. Based on the results of the audit, an act No. _____ dated "___" _______ 2013 was drawn up. Having familiarized itself with the act, ______ LLC considers the circumstances and conclusions set forth in it to be inconsistent with the actual circumstances, namely:

1. ____________________________________________________.

(give reasons why you disagree with the act)

Considering the above, PLEASE:

1. Attach these objections to the inspection report.
2. Make a decision to refuse to initiate proceedings on an administrative offense, under Art. 20.4 of the Code of Administrative Offenses of the Russian Federation.

Application:

1. _____________,
2. _____________.

Date, signature, stamp

The given sample of objections to the inspection report can be used by you when preparing objections to the acts of the Federal Migration Service, Rospotrebnadzor, labor and housing inspectorates, the State Tax Inspectorate and other regulatory authorities. A sample tax audit report is given in the article.

If you need legal protection of your business from illegal actions of inspectors, lawyers and consultants of the Legitimate Business will provide you with legal assistance, ensuring the protection of your interests. Use the service and your business will be protected today!

The act at the end of the audit and the procedure for appealing it

Act of tax audit in accordance with Art. 100 of the Tax Code of the Russian Federation (hereinafter referred to as the Tax Code) is a document drawn up by a representative of the regulatory authority upon completion of this procedure. The need and time for preparation depends on the type of audit:

• at field check the act is drawn up in any case, no later than 2 months from the date of drawing up a certificate of the audit (in relation to the consolidated group - 3 months);
• cameral - only in the presence of violations, within 10 days after its completion.

It should be noted that an act is not yet a decision to hold or not to hold liable. The person in respect of whom the audit was carried out has the right to influence its results by submitting objections to the above document (clause 1, article 21, clause 6, article 100 of the Tax Code).

IMPORTANT! An appeal against the act of a tax audit is made within a month from the date of its receipt. For a consolidated group of persons, such period is 30 days from the date of receipt.

By virtue of Art. 101 of the Tax Code act, other documents containing information about violations, objections are considered by the head of the IFTS within 10 days from the date of the deadline for submitting objections in accordance with paragraph 6 of Art. 100 NK.

How to make objections: an example

It is recommended that you familiarize yourself with an example of a sample of objections to a tax audit report after studying the procedure for its execution below.

The document is drawn up in writing. The law does not provide for any special requirements for its content, therefore, registration in any form is acceptable. Usually, when describing one's position, references to the provisions of legislative acts and explanations are used. government agencies and jurisprudence.

As attachments to the letter, you should indicate the documents that are evidence confirming the stated arguments. They can be submitted before the decision is made, even after the submission of the application.

The order of compilation is as follows:

1. The name of the body that carried out the control measures and its address, the name of the taxpayer, his address and telephone number are indicated in the upper right part of the document.
2. Title: name, number and date of the document under appeal.
3. The main part: what violations were identified and why the author does not agree with them.
4. Pleading part: a specific request is expressed, for example, for VAT deductibility.
5. Signature of the authorized person, transcript of the signature (full name, position), date of signing.

Arguments to answer in a VAT dispute

When filing objections to a VAT tax audit report, the following can be used as arguments:

1. If the reason for non-acceptance for deduction is the failure to exercise due diligence when choosing a counterparty, evidence of a proper verification of the partner’s integrity should be provided (for example, a resolution Arbitration Court Ural District dated December 21, 2015 No. F09-9048/15 in case No. A76-4061/2015).
2. When the deduction is not made due to the fact that the counterparty is on the simplified tax system, you can refer to the right granted to the seller, who is on the simplified tax system, by law (subparagraph 1, clause 5, article 173 of the Tax Code) to issue an invoice to the buyer with VAT and pay it to the budget (for example, Decree of the Federal Antimonopoly Service of the Moscow District of May 28, 2007, June 1, 2007 No. KA-A40 / 3414-07 in case No. A40-69643 / 06-99-332). In the sample response to the tax audit act presented in this article, you can get acquainted with this justification in more detail.
3. In case of refusal to refund VAT on the basis of non-return of advance payments, prove the legitimacy of applying the deduction calculated from the received advance (for example, Resolution of the Federal Antimonopoly Service of the Moscow District dated April 21, 2010 No. KA-A40 / 3418-10 in case No. 40-91717 / 09-129-567 ).

What you need to consider when filing an appeal against an act

When starting the procedure for appealing the conclusions of the IFTS, the following rules established by law should be borne in mind:

1. The decision made before the end of the period for challenging the act will be canceled if the taxpayer was not notified of the date of consideration of the audit materials (clause 14 of article 101 of the Tax Code).
2. The absence of a written statement of disagreement with the results of the audit does not exclude the possibility of giving explanations in the process of considering its materials (clause 4, article 101 of the Tax Code).
3. An appeal may result in the need for additional action. tax control(Clause 6, Article 101 of the Tax Code). At the same time, the period for consideration of materials and making a final decision may be extended, but not more than for 1 month.
4. If the deadline for filing written objections to the tax audit report and making a decision is missed, all that remains is to appeal the decision to a higher tax authority or a court (subparagraph 12, paragraph 1, article 21, article 137, subparagraphs 1, 2, article 138 of the Tax Code).

An act drawn up based on the results of an inspection by a representative of the controlling body can be challenged by submitting a corresponding written application addressed to the head of the same body. This must be done within the time period established by law, clearly and reasonably stating your position. Evidence confirming the validity of the application can be submitted both simultaneously with it and after (before the decision is made).