Article 88 of the Tax Code of the Russian Federation is cameral. The tax authorities will demand documents and explanations. How to submit documents upon request

Desk tax audit of the calculation financial result investment partnership is held tax authority at the place of registration of a participant in an investment partnership agreement - a managing partner responsible for maintaining tax accounting(hereinafter in this article - the managing partner responsible for maintaining tax records).

2. A desk tax audit is carried out by authorized officials of the tax authority in accordance with their official duties without any special decision of the head of the tax authority within three months from the date of submission by the taxpayer tax return(calculation).

3. If an in-house tax audit reveals errors in the tax declaration (calculation) and (or) contradictions between the information contained in the submitted documents, or if the information provided by the taxpayer is found to be inconsistent with the information contained in the documents held by the tax authority and received by him in progress tax control, the taxpayer is informed about this with a requirement to provide the necessary explanations within five days or to make appropriate corrections within the prescribed period.

When conducting a cameral tax audit on the basis of an amended tax declaration (calculation), in which the amount of tax payable to the budget is reduced in comparison with the previously submitted tax declaration (calculation), the tax authority has the right to require the taxpayer to provide the necessary explanations within five days justifying the change in the relevant tax indicators declarations (calculations).

When conducting a desk tax audit of a tax declaration (calculation) in which the amount of the loss received in the relevant reporting (tax) period is declared, the tax authority has the right to require the taxpayer to provide the necessary explanations within five days justifying the amount of the loss received.

4. A taxpayer submitting explanations to the tax authority regarding the identified errors in the tax declaration (calculation), contradictions between the information contained in the submitted documents, changes in the relevant indicators in the submitted revised tax declaration (calculation), in which the amount of tax payable to the budget is reduced , as well as the amount of the resulting loss, is entitled to additionally submit to the tax authority extracts from the registers of tax and (or) accounting and (or) other documents confirming the accuracy of the data entered in the tax declaration (calculation).

5. A person conducting a cameral tax audit is obliged to consider the explanations and documents submitted by the taxpayer. If, after consideration of the submitted explanations and documents or in the absence of explanations from the taxpayer, the tax authority establishes the fact of committing tax offense or other violation of the legislation on taxes and fees, officials of the tax authority are required to draw up an audit report in the manner prescribed by Article 100 of this Code.

6. When conducting in-house tax audits, tax authorities are also entitled to demand, in accordance with the established procedure, from taxpayers who use tax benefits documents confirming the right of these taxpayers to these tax benefits.

7. When conducting a desk tax audit, the tax authority is not entitled to demand from the taxpayer additional information and documents, unless otherwise provided by this article or if the submission of such documents together with a tax declaration (calculation) is not provided for by this Code.

8. When filing a tax return for value added tax, in which the right to a tax refund is declared, a desk tax audit is carried out taking into account the specifics provided for in this paragraph, on the basis of tax returns and documents submitted by the taxpayer in accordance with this Code.

The tax authority has the right to demand from the taxpayer documents confirming, in accordance with Article 172 of this Code, the legitimacy of applying tax deductions.

8.1. When conducting a desk tax audit of a tax declaration (calculation) for corporate income tax, income tax individuals of a participant in an investment partnership agreement, the tax authority has the right to demand from him information on the period of his participation in such an agreement, on the share of profit (expenses, losses) of the investment partnership attributable to him, and also to use any information about the activities of the investment partnership that is at the disposal of the tax authority.

8.3. When conducting a desk tax audit on the basis of an updated tax declaration (calculation) submitted after two years from the date set for filing a tax declaration (calculation) for the relevant tax for the relevant reporting (tax) period, in which the amount of tax payable in the budget, or the amount of the resulting loss is increased compared to the previously submitted tax declaration (calculation), the tax authority has the right to demand from the taxpayer primary and other documents confirming the change in information in the relevant indicators of the tax declaration (calculation), and analytical registers tax accounting, on the basis of which the indicated indicators are formed before and after their changes.

9. When conducting a desk tax audit on taxes associated with the use natural resources, the tax authorities have the right, in addition to the documents specified in paragraph 1 of this article, to demand from the taxpayer other documents that are the basis for the calculation and payment of such taxes.

9.1. If, before the end of the in-house tax audit, the taxpayer submits an amended tax return (calculation) in the manner prescribed by Article 81 of this Code, the in-house tax audit of the previously filed declaration (calculation) is terminated and a new in-house tax audit begins on the basis of the amended tax declaration ( calculation). The termination of a desk tax audit means the termination of all actions of the tax authority in relation to the previously filed tax declaration (calculation). At the same time, documents (information) received by the tax authority as part of the terminated in-house tax audit may be used in carrying out tax control measures in relation to the taxpayer.

10. The rules provided for by this article also apply to payers of fees, tax agents, other persons who are obliged to submit a tax declaration (calculation), unless otherwise provided by this Code.

11. An in-house tax audit of a consolidated group of taxpayers is carried out in the manner prescribed by this article, on the basis of tax declarations (calculations) and documents submitted by the responsible participant in this group, as well as other documents on the activities of this group, available to the tax authority.

When conducting an in-house tax audit of a consolidated group of taxpayers, a tax authority has the right to demand from the responsible participant in this group copies of documents that must be submitted with a tax return for corporate income tax for a consolidated group of taxpayers in accordance with Chapter 25 of this Code, including those relating to activities other members of the audited group.

Necessary explanations and documents on the consolidated group of taxpayers shall be submitted to the tax authority by the responsible member of this group.

12. When conducting a desk tax audit of a tax declaration (calculation) submitted by a taxpayer - a participant in a regional investment project, for taxes, in the calculation of which tax incentives were used, provided for participants in regional investment projects by this Code and (or) laws of subjects Russian Federation, the tax authority has the right to demand from such a taxpayer information and documents confirming the compliance of indicators for the implementation of a regional investment project with the requirements for regional investment projects and (or) their participants, established by this Code and (or) the laws of the relevant subjects of the Russian Federation.

Commented Article 88 tax code The Russian Federation regulates the procedure for conducting a desk tax audit. Unlike an on-site desk audit, it can be carried out for all taxpayers without restrictions.

A desk audit is a verification of tax returns and other documents submitted by an organization to the tax office. Such an audit is carried out directly in the inspection, in which the taxpayer is registered with the tax, without visiting the organization.

In accordance with paragraph 1 of Art. 88 of the Tax Code of the Russian Federation, when conducting cameral tax audits, in addition to documents submitted by the taxpayer with a tax declaration (calculation), other documents available to the tax authority are also used. These, in the opinion of the Federal Tax Service of Russia, set out in paragraph 2.3 of the letter dated July 16, 2013 N AS-4-2 / 12705 "On recommendations for conducting desk tax audits", may include:

previously submitted tax returns (calculations);

documents received by the tax authority with the initial tax declaration (calculation) - during an in-house tax audit of the revised tax declaration (calculation);

documents previously received (compiled) in the course of field and cameral tax audits, other tax control measures;

documents received by a tax authority in the course of its performance of other functions legally assigned to the competence of tax authorities (according to currency control, checks of cash registers, completeness of revenue accounting, etc.);

decisions (resolutions) of tax authorities;

statements and messages received from the taxpayer and third parties;

materials received from law enforcement and other authorities, from off-budget funds, including in accordance with departmental agreements with the Federal Tax Service of Russia, regional departmental agreements, etc.;

other documents and information obtained legally, including those specified in the methodological documents of the Federal Tax Service of Russia on conducting a pre-audit analysis of the taxpayer.

A desk audit is carried out by an official tax office as part of the execution of their official duties. Special decision of the head of the tax inspectorate for carrying out desk audit not required (clause 2, article 88 of the Tax Code of the Russian Federation). The term of such an audit is 3 months, counting from the date of submission of the tax declaration (calculation) by the taxpayer.

When applying the norm of paragraph 2 of Art. 88 of the Tax Code of the Russian Federation in terms of the interpretation of the concept of "representation" in the opinion of the Federal Tax Service of Russia, set out in a letter dated July 16, 2013 N AS-4-2 / 12705 "On recommendations for conducting cameral tax audits", tax authorities must take into account that 3 the monthly period is intended for carrying out tax control measures as part of a desk tax audit.

Therefore, based on the specified purpose of its establishment, it can be calculated only from the day the tax declaration (calculation) is received by the tax authority.

The foregoing, in the opinion of the Federal Tax Service of Russia, does not change the rule of paragraph 8 of Art. 6.1 of the Tax Code of the Russian Federation, according to which the taxpayer is recognized as fulfilling the obligation to submit a declaration if the document is handed over to the communications organization before 24:00 of the last day of the deadline. The specified period is calculated in this order, including in the following cases:

1) submission of a tax declaration (calculation) in any way: in person, by mail, in electronic form via telecommunication channels;

2) when documents are not submitted, which, in accordance with the provisions of the Tax Code of the Russian Federation, must be attached to the tax declaration (calculation).

In the audit report, the date of commencement of a desk tax audit must indicate the date of receipt of the tax declaration (calculation) by the tax authority.

In accordance with paragraph 3 of Art. 88 of the Tax Code of the Russian Federation if a desk tax audit reveals errors in the tax declaration (calculation) and (or) contradictions between the information contained in the submitted documents, or discrepancies between the information provided by the taxpayer, the information contained in the documents held by the tax authority and received them in the course of tax control, officials of the tax authority conducting a cameral tax audit, the mandatory procedure provided for in paragraph 3 of Art. 88 of the Tax Code of the Russian Federation, by sending a message to the taxpayer demanding clarifications or amendments.

This procedure, as indicated by the Federal Tax Service of Russia in paragraph 2.7 of the letter dated July 16, 2013 N AC-4-2 / 12705 "On recommendations for conducting in-house tax audits", is in any case mandatory before drawing up an audit report.

The procedure provided for in paragraph 3 of Art. 88 of the Tax Code of the Russian Federation, is not carried out in cases where errors, contradictions and inconsistencies do not definitely indicate signs of tax offenses.

When conducting a desk tax audit on the basis of an updated tax declaration (calculation), in which the amount of tax payable to the budget is reduced in comparison with the previously submitted tax declaration (calculation), the tax authority has the right to require the taxpayer to submit the necessary documents within 5 days. explanations justifying the change in the relevant indicators of the tax declaration (calculation) (paragraph 2, clause 3, article 88 of the Tax Code of the Russian Federation).

According to paragraph 5 of Art. 88 of the Tax Code of the Russian Federation in the course of a tax audit, other tax control measures, the tax authorities are not entitled to demand from the audited person (consolidated group of taxpayers) documents that were previously submitted to the tax authorities during desk or field tax audits of this audited person (consolidated group of taxpayers).

This restriction does not apply to cases where:

a) documents were previously submitted to the tax authority in the form of originals, subsequently returned to the person being audited;

b) the documents submitted to the tax authority were lost due to force majeure.

In accordance with paragraph 7 of Art. 88 of the Tax Code of the Russian Federation, when conducting a desk tax audit, the tax authority is not entitled to demand additional information and documents from the taxpayer, with the exception of:

a) confirming the right to tax benefits for taxpayers using such benefits (clause 6, article 88 of the Tax Code of the Russian Federation). Benefits for taxes and fees are recognized as the benefits provided by tax legislation certain categories taxpayers compared to others (clause 1, article 56 of the Tax Code of the Russian Federation). To tax incentives also includes the possibility not to pay this or that tax or fee or to pay them in a smaller amount;

b) which, in accordance with the provisions of the Tax Code of the Russian Federation, must be attached to the tax declaration (calculation), if they were not submitted together with the declaration or calculation (clause 7, article 88 of the Tax Code of the Russian Federation). Submission of documents together with tax declarations is provided for in paragraphs. 15, pp. 19 Art. 149, art. 165, paragraph 13 of Art. 167, paragraph 2 of Art. 184, paragraph 7, 7.1 of Art. 198, paragraph 11 - paragraph 19 of Art. 201, paragraph 7 of Art. 204, paragraph 18 of Art. 214.1, paragraph 13, paragraph 13.1, paragraph 28 of Art. 217, paras. 3, pp. 4, pp. 5 p. 1 art. 219, paragraph 1 of Art. 220, paragraph 4 of Art. 220.1, paragraph 4 of Art. 220.2, paragraph 8 of Art. 262, paragraph 6 of Art. 284.1, paragraph 6 of Art. 289, paragraph 2 of Art. 386.1 of the Tax Code of the Russian Federation);

c) confirming the legality of applying tax deductions (Article 172 of the Tax Code of the Russian Federation) when submitting a VAT tax return, in which the right to a tax refund is declared (clause 8 of Article 88 of the Tax Code of the Russian Federation);

d) primary and other documents confirming the change in information in the relevant indicators of the tax declaration (calculation), and analytical tax accounting registers, on the basis of which these indicators were formed before and after their changes during an in-house tax audit based on the revised tax declaration (calculation), submitted after 2 years, from the date set for filing a tax return (calculation) for the relevant tax for the relevant reporting (tax) period, in which the amount of tax payable to the budget is reduced, or the amount of the resulting loss is increased compared to before submitted tax declaration (calculation);

e) any documents that are the basis for the calculation and payment of taxes related to the use of natural resources (clause 9, article 88 of the Tax Code of the Russian Federation).

f) invoices, primary and other documents related to the following operations when:

identification of contradictions between information about transactions contained in the VAT tax return;

or if there is a discrepancy between the information on transactions contained in the VAT tax return submitted by the taxpayer and the information on these transactions contained in the VAT tax return submitted to the tax authority by another taxpayer (another person for whom, in accordance with Chapter 21 "VAT" The Tax Code of the Russian Federation imposes the obligation to submit a tax return for VAT);

or in the register of invoices received and issued, submitted to the tax authority by a person who, in accordance with Chapter 21 "VAT" of the Tax Code of the Russian Federation, is entrusted with the corresponding obligation, if such contradictions, inconsistencies indicate an understatement of the amount of VAT payable to the budget, or about overstating the amount of VAT claimed for reimbursement, the tax authority is also entitled to claim from the taxpayer (clause 8.1, article 88 of the Tax Code of the Russian Federation);

e) information on the period of participation of a participant in an investment partnership agreement in such an agreement, on the share of profits (expenses, losses) of the investment partnership attributable to him (during an in-house tax audit of a tax declaration (calculation) for corporate income tax, personal income tax) (clause 8.2 article 88 of the Tax Code of the Russian Federation). At the same time, until January 1, 2015, a similar norm is indicated in clause 8.1 of Art. 88 of the Tax Code of the Russian Federation;

In addition, on the basis of par. 5 p. 1 art. 23 of the Tax Code of the Russian Federation, the tax authority at the place of residence individual entrepreneur, a notary engaged in private practice, a lawyer who has established a lawyer's office, have the right to request a book of income and expenses and business transactions.

An official of a tax authority conducting a tax audit has the right to demand from the audited person the documents necessary for the audit. The requirement to submit documents can be transferred to the head (legal or authorized representative) of the organization or an individual (his legal or authorized representative) personally against receipt or transferred to in electronic format through telecommunication channels.

Documents that were requested during a tax audit must be submitted within 10 days (20 days - in the case of a tax audit of a consolidated group of taxpayers) from the date of receipt of the relevant request.

If the audited person is not able to submit the requested documents within the time period established by this paragraph, he, within the day following the day of receipt of the request to submit documents, must notify in writing the tax authorities of the tax authority about the impossibility of submitting documents within the specified time period, indicating the reasons for which the requested documents cannot be submitted within the established time limits, and the time limits during which the person being checked may submit the requested documents.

Within 2 days from the date of receipt of such notification, the head (deputy head) of the tax authority has the right, on the basis of this notification, to extend the deadlines for submitting documents or refuse to extend the deadlines, on which a separate decision is made.

When conducting a tax audit of a consolidated group of taxpayers, the deadlines are extended by at least 10 days.

The refusal of the audited person to submit the documents requested during the tax audit or failure to submit them within the established time limits is recognized as a tax offense and entails liability under paragraph 1 of Art. 126 of the Tax Code of the Russian Federation.

In the event of such a refusal or failure to submit the said documents within the established time limits, the official of the tax authority conducting the tax audit shall seize required documents in the manner prescribed by Art. 94 of the Tax Code of the Russian Federation.

Failure to submit, within the period established by the legislation on taxes and fees, or refusal to submit to the tax authorities duly executed documents and (or) other information necessary for the implementation of tax control, as well as the submission of such information in an incomplete volume or in a distorted form, entails administrative liability of officials. persons, under Part. 1 Article. 15.6 of the Code of Administrative Offenses of the Russian Federation.

In accordance with paragraph 8.3 of Art. 88 of the Tax Code of the Russian Federation during an in-house tax audit based on an updated tax return (calculation) submitted after 2 years from the date set for filing a tax return (calculation) for the relevant tax for the corresponding reporting (tax) period, in which the reduced the amount of tax payable to the budget, or the amount of the resulting loss is increased compared to the previously submitted tax declaration (calculation), the tax authority has the right to demand from the taxpayer primary and other documents confirming the change in information in the relevant indicators of the tax declaration (calculation), and analytical registers tax accounting, on the basis of which the indicated indicators are formed before and after their changes.

Note that from January 1, 2015, the provisions of Art. 88 of the Tax Code of the Russian Federation are supplemented by a new clause 1.1, which establishes that:

When submitting a tax declaration (calculation) for the tax (reporting) period for which tax monitoring is carried out, a desk tax audit is not carried out, except for the following cases:

1) submission of a tax declaration (calculation) later than July 1 of the year following the period for which tax monitoring is carried out;

2) submission of a value added tax return, in which the right to a tax refund is declared, or an excise tax return, in which the amount of excise to be reimbursed is declared;

3) submission of an amended tax return (calculation), in which the amount of tax payable in budget system Russian Federation, or the amount of the resulting loss has been increased in comparison with the previously submitted tax declaration (calculation);

4) early termination of tax monitoring.

The above changes were made by Law N 348-FZ.

Please note that according to the new par. 2 and paragraph 3 of paragraph 2 of Art. 88 of the Tax Code of the Russian Federation (introduced on January 1, 2015 federal law dated November 24, 2014 N 376-FZ "On amendments to parts one and two of the Tax Code of the Russian Federation (in terms of taxation of profits of controlled foreign companies and income of foreign organizations)") provides that if the tax declaration (calculation) is not submitted by the taxpayer - the controlling person of the organization, recognized as such in accordance with Chapter 3.4 of the Tax Code of the Russian Federation, to the tax authority within the prescribed period, authorized officials of the tax authority have the right to conduct an in-house tax audit based on the documents (information) they have about the taxpayer, as well as data on other similar taxpayers within 3 months from the date of expiration of the deadline for submitting such a tax declaration (calculation) established by the legislation on taxes and fees.

If before the end of the in-house tax audit of the documents (information) available to the tax authority, the taxpayer submits a tax declaration, the in-house tax audit is terminated and a new in-house tax audit begins on the basis of the submitted tax declaration. The termination of a desk tax audit means the termination of all actions of the tax authority in relation to the documents (information) held by the tax authority. At the same time, documents (information) received by the tax authority as part of the terminated in-house tax audit may be used in carrying out tax control measures in relation to the taxpayer.

(as amended by Federal Law No. 137-FZ of July 27, 2006)

1. An in-house tax audit is conducted at the location of the tax authority on the basis of tax declarations (calculations) and documents submitted by the taxpayer, as well as other documents on the activities of the taxpayer, available to the tax authority. A special declaration submitted in accordance with the Federal Law "On the Voluntary Declaration by Individuals of Assets and Accounts (Deposits) in Banks and on Amendments to Certain Legislative Acts of the Russian Federation", and (or) the documents and (or) information attached to it, and also, the information contained in the specified special declaration and (or) documents cannot be the basis for conducting a desk tax audit.

(as amended by Federal Law No. 150-FZ of June 8, 2015)

(see text in previous edition)

An in-house tax audit of the calculation of the financial result of an investment partnership is carried out by the tax authority at the place of registration of the participant in the investment partnership agreement - the managing partner responsible for maintaining tax records (hereinafter in this article - the managing partner responsible for maintaining tax records).

(paragraph introduced by Federal Law No. 336-FZ of November 28, 2011)

1.1. When submitting a tax declaration (calculation) for the tax (reporting) period for which tax monitoring is carried out, a desk tax audit is not carried out, except for the following cases:

1) submission of a tax declaration (calculation) later than July 1 of the year following the period for which tax monitoring is carried out;

2) submission of a value added tax return, in which the right to a tax refund is declared, or an excise tax return, in which the amount of excise to be reimbursed is declared;

3) submission of an amended tax return (calculation), in which the amount of tax payable to the budgetary system of the Russian Federation is reduced or the amount of the resulting loss is increased in comparison with the previously submitted tax declaration (calculation);

4) early termination of tax monitoring.

(Clause 1.1 was introduced by Federal Law No. 348-FZ of November 4, 2014)

2. An in-house tax audit is carried out by authorized officials of the tax authority in accordance with their official duties without any special decision of the head of the tax authority within three months from the date of submission by the taxpayer of a tax declaration (calculation) (within six months from the date of submission by a foreign organization, registered with the tax authority in accordance with paragraph 4.6 of Article 83 of this Code, the tax declaration for value added tax).

(see text in previous edition)

If a tax declaration (calculation) is not submitted by a taxpayer - the controlling person of an organization recognized as such in accordance with Chapter 3.4 of this Code, or by a foreign organization subject to registration with a tax authority in accordance with paragraph 4.6 of Article 83 of this Code, to the tax body within the established period, authorized officials of the tax authority have the right to conduct a desk tax audit based on the documents (information) they have about the taxpayer, as well as data on other similar taxpayers within three months (within six months for a foreign organization subject to registration on accounting with a tax authority in accordance with paragraph 4.6 of Article 83 of this Code) from the date of expiration of the deadline for submission of such a tax declaration (calculation) established by the legislation on taxes and fees.

(as amended by Federal Law No. 244-FZ of July 3, 2016)

(see text in previous edition)

(paragraph introduced by Federal Law No. 376-FZ of November 24, 2014)

(Clause 2 as amended by Federal Law No. 224-FZ of November 26, 2008)

(see text in previous edition)

3. If an in-house tax audit reveals errors in the tax declaration (calculation) and (or) contradictions between the information contained in the submitted documents, or if the information provided by the taxpayer is found to be inconsistent with the information contained in the documents held by the tax authority and received by him in during the course of tax control, the taxpayer is informed about this with a requirement to provide the necessary explanations or make appropriate corrections within the prescribed period within five days.

When conducting an in-house tax audit on the basis of an amended tax declaration (calculation), in which the amount of tax payable to the budget system of the Russian Federation is reduced in comparison with the previously submitted tax declaration (calculation), the tax authority has the right to require the taxpayer to submit within five days necessary explanations justifying the change in the relevant indicators of the tax declaration (calculation).

(the paragraph was introduced by Federal Law No. 134-FZ of June 28, 2013, as amended by Federal Law No. 348-FZ of November 4, 2014)

(see text in previous edition)

(paragraph introduced by Federal Law No. 134-FZ of June 28, 2013)

Taxpayers who are obligated by this Code to submit a tax return for value added tax in electronic form, when conducting a desk tax audit of such a tax return, submit the explanations provided for in this paragraph in electronic form via telecommunication channels through an operator electronic document management according to the format set federal body executive power, authorized to control and supervise in the field of taxes and fees. When submitting the specified explanations on paper, such explanations are not considered submitted.

(the paragraph was introduced by Federal Law No. 130-FZ of May 1, 2016)

3.1. If a foreign organization subject to registration with a tax authority in accordance with paragraph 4.6 of Article 83 of this Code fails to submit a tax return for value added tax within 30 calendar days from the date of expiration of the established deadline for its submission, the tax authority shall send a notification to such organization about the need to file such a tax return. The form and format of the said notification shall be approved by the federal executive body authorized to exercise control and supervision in the field of taxes and fees.

(Clause 3.1 was introduced by Federal Law No. 244-FZ of July 3, 2016)

4. A taxpayer who submits explanations to the tax authority regarding the identified errors in the tax declaration (calculation), contradictions between the information contained in the submitted documents, changes in the relevant indicators in the submitted revised tax declaration (calculation), in which the amount of tax payable to the budget is reduced system of the Russian Federation, as well as the amount of the resulting loss, is entitled to additionally submit to the tax authority extracts from the tax and (or) accounting registers and (or) other documents confirming the accuracy of the data entered in the tax declaration (calculation).

(see text in previous edition)

5. A person conducting a cameral tax audit is obliged to consider the explanations and documents submitted by the taxpayer. If, after considering the submitted explanations and documents, or in the absence of explanations from the taxpayer, the tax authority establishes the fact of a tax offense or other violation of the legislation on taxes and fees, officials of the tax authority are required to draw up an audit report in the manner prescribed by Article 100 of this Code.

6. When conducting a desk tax audit, a tax authority shall have the right to demand from a taxpayer-organization or from a taxpayer-individual entrepreneur to submit, within five days, the necessary explanations about transactions (property) for which tax benefits have been applied, and (or) to demand in the prescribed manner from these taxpayers documents confirming their right to such tax benefits.

(Clause 6 as amended by Federal Law No. 130-FZ of May 1, 2016)

(see text in previous edition)

7. When conducting a desk tax audit, a tax authority shall not have the right to request additional information and documents from a taxpayer, unless otherwise provided by this article or unless the submission of such documents together with a tax declaration (calculation) is provided for by this Code.

The tax authority has the right to demand from the taxpayer documents confirming, in accordance with Article 172 of this Code, the legitimacy of applying tax deductions.

8.1. If contradictions are identified between the information on transactions contained in the value added tax tax return, or if there is a discrepancy between the information on transactions contained in the value added tax tax return submitted by the taxpayer and the information on these transactions contained in the tax return on tax on value added, submitted to the tax authority by another taxpayer (another person who, in accordance with Chapter 21 of this Code, is obliged to submit a tax return on value added tax), or in the register of received and issued invoices submitted to the tax body by a person who, in accordance with Chapter 21 of this Code, is entrusted with the corresponding obligation, if such contradictions, inconsistencies indicate an understatement of the amount of value added tax payable to the budget system of the Russian Federation, or on the overstatement of the amount of value added tax declared for reimbursement, the tax authority is also entitled to demand from the taxpayer invoices, primary and other documents related to these operations.

(as amended by Federal Laws No. 134-FZ of June 28, 2013, No. 348-FZ of November 4, 2014)

(see text in previous edition)

8.2. When conducting a desk tax audit of a tax declaration (calculation) on corporate income tax, personal income tax of a participant in an investment partnership agreement, the tax authority has the right to demand from him information on the period of his participation in such an agreement, on the share of profit (expenses, losses) attributable to him ) investment partnership, as well as use any information about the activities of the investment partnership available to the tax authority.

(Clause 8.2 was introduced by Federal Law No. 134-FZ of June 28, 2013)

8.3. When conducting a desk tax audit on the basis of an updated tax declaration (calculation) submitted after two years from the date set for filing a tax declaration (calculation) for the relevant tax for the relevant reporting (tax) period, in which the amount of tax payable in the budget system of the Russian Federation, or the amount of the resulting loss has been increased in comparison with the previously submitted tax declaration (calculation), the tax authority has the right to demand from the taxpayer primary and other documents confirming the change in information in the relevant indicators of the tax declaration (calculation), and analytical registers of tax accounting, on the basis of which the specified indicators are formed before and after their changes.

(Clause 8.3 was introduced by Federal Law No. 134-FZ of June 28, 2013, as amended by Federal Law No. 348-FZ of November 4, 2014)

(see text in previous edition)

8.4. When conducting an in-house tax audit of an excise tax return in which the tax deductions provided for by Article 200 of this Code are declared in connection with the return by the buyer to the taxpayer of previously sold excisable goods (with the exception of alcoholic and (or) excisable alcohol-containing products), the excise tax return submitted in connection with the return by the taxpayer - the manufacturer of alcoholic and (or) excisable alcohol-containing products ethyl alcohol supplier - manufacturer of ethyl alcohol, an excise tax return reflecting tax deductions for the amounts of excise paid by the taxpayer when importing excisable goods into the territory of the Russian Federation, subsequently used as raw materials for the production of excisable goods, the tax authority has the right to demand from the taxpayer primary and other documents, confirming the return of excisable goods and the legitimacy of applying the specified tax deductions, with the exception of documents previously submitted to the tax authorities on other grounds.

(Clause 8.4 was introduced by Federal Law No. 101-FZ of April 5, 2016)

8.5. When conducting a desk tax audit of a tax declaration for value added tax, the tax authority has the right to demand from a foreign organization registered in accordance with paragraph 4.6 of Article 83 of this Code, documents (information) confirming that the place of provision of services specified in paragraph 1 of Article 174.2 of this Code, the territory of the Russian Federation is recognized, as well as other information (information) regarding such services.

(Clause 8.5 was introduced by Federal Law No. 244-FZ of July 3, 2016)

8.6. When conducting a desk tax audit of the calculation of insurance premiums, the tax authority has the right to demand, in accordance with the established procedure, from the payer of insurance premiums information and documents confirming the validity of the reflection of amounts not subject to insurance premiums, and the application reduced tariffs insurance premiums.

(Clause 8.6 was introduced by Federal Law No. 401-FZ of November 30, 2016)

9. When conducting a desk tax audit on taxes related to the use of natural resources, the tax authorities have the right, in addition to the documents specified in paragraph 1 of this article, to demand from the taxpayer other documents that are the basis for the calculation and payment of such taxes.

9.1. If, before the end of the in-house tax audit, the taxpayer has submitted an amended tax return (calculation) in the manner provided for in Article 81 of this Code, the in-house tax audit of the previously filed declaration (calculation) is terminated and a new in-house tax audit begins on the basis of the amended tax declaration (calculation) . The termination of a desk tax audit means the termination of all actions of the tax authority in relation to the previously filed tax declaration (calculation). At the same time, documents (information) received by the tax authority as part of the terminated in-house tax audit may be used in carrying out tax control measures in relation to the taxpayer.

(Clause 9.1 was introduced by Federal Law No. 224-FZ of November 26, 2008)

10. The rules provided for by this article also apply to payers of fees, payers of insurance premiums, tax agents, other persons who are obligated to submit a tax declaration (calculation), unless otherwise provided by this Code.

(as amended by Federal Laws No. 134-FZ of June 28, 2013, No. 243-FZ of July 3, 2016)

(see text in previous edition)

Necessary explanations and documents on the consolidated group of taxpayers shall be submitted to the tax authority by the responsible member of this group.

(Clause 11 was introduced by Federal Law No. 321-FZ of November 16, 2011)

12. When conducting a desk tax audit of a tax declaration (calculation) submitted by a taxpayer - a participant in a regional investment project, for taxes, in the calculation of which tax benefits were used, provided for participants in regional investment projects by this Code and (or) laws of the constituent entities of the Russian Federation, the tax the body has the right to demand from such a taxpayer information and documents confirming the compliance of the indicators of the implementation of a regional investment project with the requirements for regional investment projects and (or) their participants established by this Code and (or) the laws of the relevant constituent entities of the Russian Federation.

(Clause 12 was introduced by Federal Law No. 267-FZ of September 30, 2013)

13. Desk tax audit of the calculation of insurance premiums, in which the expenses for the payment of insurance coverage for mandatory social insurance in case of temporary disability and in connection with motherhood, is carried out taking into account the provisions established by Chapter 34 of this Code.

Chapter 3.2. Operator of a new offshore hydrocarbon deposit

Chapter 3.3. Features of taxation in the implementation of regional investment projects

Chapter 3.4. Controlled foreign companies and controlling persons

Chapter 3.5. Taxpayers - participants of special investment contracts

Chapter 4. Representation in relations regulated by the legislation on taxes and fees

Section III. Tax authorities. Customs. financial authorities. Internal affairs bodies. Investigative authorities. Responsibility of tax authorities, customs authorities, internal affairs authorities, investigative authorities, their officials

Chapter 5. Tax authorities. Customs. financial authorities. Responsibility of tax authorities, customs authorities, their officials

Section IV. General rules for fulfilling the obligation to pay taxes, fees, insurance premiums

Chapter 8. Fulfillment of the obligation to pay taxes, fees, insurance premiums

Article 46 Money(precious metals) on the accounts of a taxpayer (fee payer, payer of insurance premiums) - an organization, an individual entrepreneur or a tax agent - an organization, an individual entrepreneur in banks, as well as at the expense of his electronic money

Chapter 10

Chapter 11

Chapter 12. Offset and return of overpaid or overcharged amounts

Section V. Tax Declaration and Tax Control

Section V.1. Related parties and international groups of companies. General provisions on prices and taxation. Tax control in connection with transactions between related parties. Pricing agreement. Documentation for International Groups of Companies

Chapter 14.1. interdependent persons. The procedure for determining the share of participation of one organization in another organization or an individual in an organization
Chapter 14.2. General Provisions on Prices and Taxation. Information used when comparing the terms of transactions between related parties with the terms of transactions between persons who are not related
Chapter 14.3. Methods used in determining for taxation purposes income (profit, proceeds) in transactions, the parties to which are related parties
Chapter 14.4. controlled transactions. Preparation and submission of documentation for the purposes of tax control. Notice of controlled transactions
Chapter 14.4-1. Submission of documentation on international groups of companies
Chapter 14.5. Tax control in connection with transactions between related parties
Chapter 14.6. Pricing agreement for tax purposes

Section V.2. Tax control in the form of tax monitoring

Chapter 14.7. Tax monitoring. Information exchange regulation
Chapter 14.8. The procedure for conducting tax monitoring. Motivated opinion of the tax authority

Section VI. Tax offenses and liability for their commission

Chapter 15. General Provisions on Liability for Committing Tax Offenses
Chapter 16. Types of tax offenses and liability for their commission
- Article 129.12. Violation of the term for transferring a tax (fee, insurance premiums, advance payment, single tax payment of an individual, penalties, fines) by the local administration, the organization of the federal postal service or the multifunctional center for the provision of state and municipal services
Chapter 17. Costs associated with the implementation of tax control
Chapter 18

Section VII. Appeal against acts of tax authorities and actions or inaction of their officials

Chapter 19

Section VII.1. Implementation of international treaties of the Russian Federation on taxation and mutual administrative assistance in tax matters

Chapter 20.1. Automatic exchange of financial information with foreign states (territories)
Chapter 20.2. International automatic exchange of country reports in accordance with international treaties of the Russian Federation
Chapter 20.3. Mutual agreement procedure in accordance with the international treaty of the Russian Federation on taxation

Article 88 of the Tax Code of the Russian Federation. Cameral tax audit.

1.1. When submitting a tax declaration (calculation) for the tax (reporting) period for which tax monitoring is carried out, a desk tax audit is not carried out, except for the following cases:

1) submission of a tax declaration (calculation) later than July 1 of the year following the period for which tax monitoring is carried out;

2) submission of a value added tax return, in which the right to a tax refund is declared, or an excise tax return, in which the amount of excise to be reimbursed is declared;

4) early termination of tax monitoring.

2. An in-house tax audit is carried out by authorized officials of the tax authority in accordance with their official duties without any special decision of the head of the tax authority within three months from the date of submission by the taxpayer of a tax declaration (calculation) (within six months from the date of submission by a foreign organization, registered with a tax authority in accordance with paragraph 4.6 of Article 83 of this Code, a tax return for value added tax), unless otherwise provided by this paragraph.

An in-house tax audit based on a value added tax return, documents submitted to the tax authority, as well as other documents on the activities of the taxpayer held by the tax authority, is carried out within two months from the date of submission of such a tax return (within six months from date of submission by a foreign organization registered with a tax authority in accordance with paragraph 4.6 of Article 83 of this Code, a tax return for value added tax).

If, before the end of the in-house tax audit of the value-added tax return, the tax authority establishes signs indicating a possible violation of the legislation on taxes and fees, the head (deputy head) of the tax authority has the right to decide to extend the period for conducting an in-house tax audit. The deadline for an in-house tax audit may be extended up to three months from the date of submission of the value-added tax return (with the exception of an in-house tax audit of a value-added tax return submitted by a foreign organization registered with a tax authority in accordance with paragraph 4.6 of Article 83 of this Code).

3. If an in-house tax audit reveals errors in the tax declaration (calculation) and (or) contradictions between the information contained in the submitted documents, or if the information provided by the taxpayer is found to be inconsistent with the information contained in the documents held by the tax authority and received by him in during the course of tax control, the taxpayer is informed about this with a requirement to provide the necessary explanations or make appropriate corrections within the prescribed period within five days.

Taxpayers who are obliged by this Code to submit a tax return for value added tax in electronic form, when conducting a desk tax audit of such a tax return, submit the explanations provided for in this paragraph in electronic form via telecommunication channels through an electronic document management operator in the format established by federal executive body authorized to control and supervise taxes and fees. When submitting the specified explanations on paper, such explanations are not considered submitted.

The tax authority has the right to demand from the taxpayer documents confirming, in accordance with Article 172 of this Code, the legitimacy of applying tax deductions.

8.3. When conducting a desk tax audit on the basis of an updated tax declaration (calculation) submitted after two years from the date set for filing a tax declaration (calculation) for the relevant tax for the relevant reporting (tax) period, in which the amount of tax payable in the budget system of the Russian Federation, or the amount of the resulting loss has been increased in comparison with the previously submitted tax declaration (calculation), the tax authority has the right to demand from the taxpayer primary and other documents confirming the change in information in the relevant indicators of the tax declaration (calculation), and analytical registers of tax accounting, on the basis of which the specified indicators are formed before and after their changes.

8.4. When conducting an in-house tax audit of an excise tax return in which the tax deductions provided for by Article 200 of this Code are declared in connection with the return by the buyer to the taxpayer of previously sold excisable goods (with the exception of alcoholic and (or) excisable alcohol-containing products), the excise tax return submitted in connection with the return by a taxpayer - a producer of alcoholic and (or) excisable alcohol-containing products of ethyl alcohol to a supplier - a producer of ethyl alcohol, of an excise tax declaration reflecting tax deductions of excise amounts paid by the taxpayer when importing excisable goods into the territory of the Russian Federation, subsequently used as raw materials for the production of excisable goods, the tax authority has the right to demand from the taxpayer primary and other documents confirming the return of excisable goods and the legitimacy of applying the said tax deductions, with the exception of documents previously submitted to the tax authorities on other grounds.

8.6. When conducting a desk tax audit of the calculation of insurance premiums, the tax authority has the right to demand from the payer of insurance premiums, in accordance with the established procedure, information and documents confirming the validity of the reflection of amounts not subject to insurance premiums and the application of reduced rates of insurance premiums.

8.7. When conducting an in-house tax audit of a tax declaration for value added tax, in which the tax deductions provided for in paragraph 4.1 of Article 171 of this Code are declared, the tax authority has the right to demand from the taxpayer documents confirming the legality of applying the specified tax deductions, in case of discrepancy between those reflected in the tax declaration information about such tax deductions to information available to the tax authority.

8.8. When conducting an in-house tax audit of a corporate income tax return claiming an investment tax deduction provided for in Article 286.1 of this Code, the tax authority has the right to require the taxpayer to submit the necessary explanations regarding the application of the investment tax within five days. tax deduction, and (or) demand, in accordance with the established procedure, from the taxpayer primary and other documents confirming the legality of applying such a tax deduction.

Necessary explanations and documents on the consolidated group of taxpayers shall be submitted to the tax authority by the responsible member of this group.

12. When conducting a desk tax audit of a tax declaration (calculation) submitted by a taxpayer - a participant in a regional investment project, for taxes, in the calculation of which tax benefits were used, provided for participants in regional investment projects by this Code and (or) laws of the constituent entities of the Russian Federation, the tax the body has the right to demand from such a taxpayer information and documents confirming the compliance of the indicators of the implementation of a regional investment project with the requirements for regional investment projects and (or) their participants established by this Code and (or) the laws of the relevant constituent entities of the Russian Federation.

Ruling dated October 17, 2019 in case No. А74-16641/2017

Third Arbitration Court of Appeal (3 AAS)

Articles 65, 198, 200 of the Arbitration Procedure Code of the Russian Federation, the obligation to prove the fact of violation of their rights and legitimate interests is assigned to the applicant. Taking into account the provisions of articles 88, 100, 101 of the Tax Code of the Russian Federation, the contested decision was made by the authorized state body. AVKSTROY LLC, in its appeal, points to the fact that in the act of a tax audit dated ...

Judgment dated October 17, 2019 in case No. А13-14942/2019

Decision dated October 17, 2019 in case No. А13-14854/2019

Arbitration Court of the Vologda Region (AC of the Vologda Region)

Pension insurance, including in terms of exercising control over their payment, is regulated by the legislation of the Russian Federation on taxes and fees. In accordance with paragraph 2 of Article 88 of the Tax Code of the Russian Federation (hereinafter - the Tax Code of the Russian Federation), a desk tax audit is carried out by authorized officials of the tax authority in accordance with their official duties without any special decision ...

88 of the Tax Code of the Russian Federation, a desk tax audit is carried out by authorized officials of the tax authority in accordance with their official duties without any special decision of the head of the tax authority within ...

Decision dated October 15, 2019 in case No. А13-14857/2019

Arbitration Court of the Vologda Region (AC of the Vologda Region)

On January 1, 2017, the procedure for bringing financial sanctions to non-budgetary funds for collection is regulated by the norms of the Tax Code of the Russian Federation (hereinafter referred to as the Tax Code of the Russian Federation). By virtue of paragraph 2 of Article 88 of the Tax Code of the Russian Federation, a desk tax audit is carried out by authorized officials of the tax authority in accordance with their official duties without any special decision of the head of the tax authority within ...

Yurguru.ru / Tax Code of the Russian Federation / Chapter 14. Tax control / Article 88. Desk tax audit

Tax Code of the Russian Federation. Chapter 14. Tax control

Article 88

3. If an in-house tax audit reveals errors in the tax declaration (calculation) and (or) contradictions between the information contained in the submitted documents, or if the information provided by the taxpayer is found to be inconsistent with the information contained in the documents held by the tax authority and received by him in during the course of tax control, the taxpayer is informed about this with a requirement to provide the necessary explanations or make appropriate corrections within the prescribed period within five days.

4. A taxpayer submitting explanations to the tax authority regarding the identified errors in the tax declaration (calculation) and (or) contradictions between the information contained in the submitted documents, has the right to additionally submit to the tax authority extracts from the tax and (or) accounting registers and (or ) other documents confirming the accuracy of the data entered in the tax declaration (calculation).

The tax authority has the right to demand from the taxpayer documents confirming, in accordance with Article 172 of this Code, the legitimacy of applying tax deductions.

10. The rules provided for by this article also apply to payers of fees, tax agents, unless otherwise provided by this Code.

Article 88 of the Tax Code of the Russian Federation Desk tax audit- the full text of the document with lawyers' comments and the opportunity to exchange views with legal professionals, ask questions or express your opinion on articles of regulatory legal acts, study the comments of colleagues.

Commentary on Art. 88 Tax Code of the Russian Federation

Commented Art. 88 of the Tax Code of the Russian Federation regulates the procedure for conducting a desk tax audit. Unlike an on-site desk audit, it can be carried out for all taxpayers without restrictions.

In accordance with paragraph 1 of Art. 88 of the Tax Code of the Russian Federation, when conducting cameral tax audits, in addition to documents submitted by the taxpayer with a tax declaration (calculation), other documents available to the tax authority are also used. These, in the opinion of the Federal Tax Service of Russia, set out in paragraph 2.3 of the Letter dated July 16, 2013 N AS-4-2 / 12705 “On recommendations for conducting desk tax audits”, may include:

previously submitted tax returns (calculations);

documents received by the tax authority with the initial tax declaration (calculation) - during an in-house tax audit of the revised tax declaration (calculation);

documents previously received (compiled) in the course of field and cameral tax audits, other tax control measures;

documents received by the tax authority in the course of performing other functions that are legally assigned to the competence of the tax authorities (for currency control, checks of cash registers, completeness of revenue accounting, etc.);

decisions (resolutions) of tax authorities;

statements and messages received from the taxpayer and third parties;

materials received from law enforcement and other bodies, from extra-budgetary funds, including in accordance with departmental agreements with the Federal Tax Service of Russia, regional departmental agreements, etc.;

other documents and information obtained legally, including those specified in the methodological documents of the Federal Tax Service of Russia on conducting a pre-audit analysis of the taxpayer.

A desk audit is carried out by an official of the tax inspectorate as part of the performance of his official duties. A special decision of the head of the tax inspectorate is not required for conducting a desk audit (clause 2, article 88 of the Tax Code of the Russian Federation). The term of such an audit is 3 months from the date of submission of the tax declaration (calculation) by the taxpayer.

When applying the norm of paragraph 2 of Art. 88 of the Tax Code of the Russian Federation in terms of the interpretation of the concept of "submission", according to the Federal Tax Service of Russia, set out in the Letter of July 16, 2013 N AS-4-2 / 12705 "On recommendations for conducting cameral tax audits" tax authorities must take into account that 3 months the term is intended for carrying out tax control measures as part of a desk tax audit.

Therefore, based on the specified purpose of its establishment, the period can be calculated only from the date of receipt of the tax declaration (calculation) by the tax authority.

The above, in the opinion of the Federal Tax Service of Russia, does not change the rule, according to which the taxpayer is recognized as fulfilling the obligation to submit a declaration if the document is submitted to the communications organization before 24:00 of the last day of the deadline. The specified period is calculated in this order, including in the following cases:

1) submission of a tax declaration (calculation) in any way: in person, by mail, in electronic form via telecommunication channels;

2) when documents are not submitted, which, in accordance with the provisions of the Tax Code of the Russian Federation, must be attached to the tax declaration (calculation).

In the audit report, the date of commencement of a desk tax audit must indicate the date of receipt of the tax declaration (calculation) by the tax authority.

In accordance with paragraph 3 of Art. 88 of the Tax Code of the Russian Federation if a desk tax audit reveals errors in the tax declaration (calculation) and (or) contradictions between the information contained in the submitted documents, or discrepancies between the information provided by the taxpayer and the information contained in the documents held by the tax authority and received by him in the course of tax control, officials of the tax authority conducting a cameral tax audit carry out the mandatory procedure provided for in paragraph 3 of Art. 88 of the Tax Code of the Russian Federation, by sending a message to the taxpayer with a request to provide explanations or make changes.

This procedure, as indicated by the Federal Tax Service of Russia in clause 2.7 of the Letter dated July 16, 2013 N AS-4-2 / 12705 “On recommendations for conducting cameral tax audits”, is in any case mandatory before drawing up an audit report.

When conducting a desk tax audit on the basis of an updated tax declaration (calculation), in which the amount of tax payable to the budget is reduced in comparison with the previously submitted tax declaration (calculation), the tax authority has the right to require the taxpayer to provide the necessary explanations within 5 days, justifying the change in the relevant indicators of the tax declaration (calculation) (paragraph 2, clause 3, article 88 of the Tax Code of the Russian Federation).

According to paragraph 5 of Art. 88 of the Tax Code of the Russian Federation in the course of a tax audit, other tax control measures, the tax authorities are not entitled to demand from the audited person (consolidated group of taxpayers) documents that were previously submitted to the tax authorities during in-house or on-site tax audits of this audited person (consolidated group of taxpayers).

This restriction does not apply to cases where:

a) documents were previously submitted to the tax authority in the form of originals, subsequently returned to the person being audited;

b) the documents submitted to the tax authority were lost due to force majeure.

a) confirming the right to tax benefits for taxpayers using such benefits (clause 6, article 88 of the Tax Code of the Russian Federation). Benefits for taxes and fees are recognized as the advantages provided by tax legislation to certain categories of taxpayers compared to others (). Tax benefits also include the ability not to pay a particular tax or fee, or to pay them in a smaller amount;

b) which, in accordance with the provisions of the Tax Code of the Russian Federation, must be attached to the tax declaration (calculation), if they were not submitted together with the declaration or calculation (clause 7, article 88 of the Tax Code of the Russian Federation). The submission of documents along with tax returns is provided for by n, art. 165, paragraph 13 of Art. 167, paragraph 2 of Art. 184, paragraphs 11 - 19 of Art. 201, paragraph 7 of Art. 204, paragraph 18 of Art. 214.1, pp. 13, 13.1, 28 Art. 217, paras. 3, 4, 5 p. 1 art. 219, paragraph 4 of Art. 220.1, paragraph 4 of Art. 220.2, paragraph 8 of Art. 262, paragraph 6 of Art. 284.1, paragraph 6 of Art. 289, ;

In the event of such a refusal or failure to submit the specified documents within the established time limits, the official of the tax authority conducting the tax audit shall seize the necessary documents in the manner prescribed.

In accordance with paragraph 8.3 of Art. 88 of the Tax Code of the Russian Federation during an in-house tax audit based on an updated tax declaration (calculation) submitted after 2 years from the date set for filing a tax declaration (calculation) for the relevant tax for the corresponding reporting (tax) period in which the tax amount is reduced, payable to the budget, or the amount of the resulting loss is increased in comparison with the previously submitted tax declaration (calculation), the tax authority has the right to demand from the taxpayer primary and other documents confirming the change in information in the relevant indicators of the tax declaration (calculation), and analytical registers of tax accounting, on the basis of which the specified indicators are formed before and after their changes.

Note that from January 1, 2015, the provisions of Art. 88 of the Tax Code of the Russian Federation are supplemented by a new clause 1.1, which establishes that:

When submitting a tax declaration (calculation) for the tax (reporting) period for which tax monitoring is carried out, a desk tax audit is not carried out, except for the following cases:

1) submission of a tax declaration (calculation) later than July 1 of the year following the period for which tax monitoring is carried out;

2) submission of a value added tax return, in which the right to a tax refund is declared, or an excise tax return, in which the amount of excise to be reimbursed is declared;

4) early termination of tax monitoring.

The above changes were made by Law N 348-FZ.

Please note that according to the new par. 2 and 3 paragraph 2 of Art. 88 of the Tax Code of Russia (introduced on January 1, 2015 by Federal Law No. 376-FZ of November 24, 2014 “On Amendments to Parts One and Two of the Tax Code of the Russian Federation (with regard to taxation of profits of controlled foreign companies and income of foreign organizations)” ) provides that if the tax declaration (calculation) is not submitted by the taxpayer - the controlling person of the organization, recognized as such in accordance with Ch. 3.4 of the Tax Code of the Russian Federation, to the tax authority within the prescribed period, authorized officials of the tax authority have the right to conduct a desk tax audit based on the documents (information) they have about the taxpayer, as well as data on other similar taxpayers within 3 months from the date of expiration of the deadline for submitting such tax declaration (calculation) established by the legislation on taxes and fees.

If before the end of the in-house tax audit the documents (information) available to the tax authority are submitted by the taxpayer, the in-house tax audit is terminated and a new in-house tax audit begins on the basis of the submitted tax declaration. The termination of a desk tax audit means the termination of all actions of the tax authority in relation to the documents (information) held by the tax authority. At the same time, documents (information) received by the tax authority as part of the terminated in-house tax audit may be used in carrying out tax control measures in relation to the taxpayer.

Article 88 of the Tax Code of the Russian Federation is cameral. The tax authorities will demand documents and explanations. How to submit documents upon request

Article 88 of the Tax Code of the Russian Federation. Cameral tax audit.

Ruling dated October 17, 2019 in case No. А74-16641/2017

Judgment dated October 17, 2019 in case No. А13-14942/2019

Decision dated October 17, 2019 in case No. А13-14854/2019

Decision dated October 15, 2019 in case No. А13-14857/2019

Tax Code of the Russian Federation. Chapter 14. Tax control

Article 88

Commentary on Art. 88 Tax Code of the Russian Federation

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