Plan of viznih revisions and yoga particularities. According to some rules, a tax reconciliation is carried out

Find out if your company is included in the IFTS scheduling checks for 2018, look at the list of organizations for tax checks in 2018, what are the criteria for open access. Clarify what your organization will do for any other revisions.

Tax reconciliation plan for 2018

When paying taxes, two types of revisions can be made - cameral and vision. Before the plan of revisions for 2018, the tax inspections can be carried out as an organization, as well as IP.

Planned tax reconsideration of legal fees for 2018 for IPN

In the Concept of the system of planning of viznih tax reconciliations, it is indicated that it is a necessary process. There is no clear procedure for the appointment of a plan and a schedule of final revisions of the IFTS for 2018 for open access. The organization can't legally know the list of that recognition anywhere else. Once again, it is to be clarified that the taxpayers do not publish the schedule of planned taxable revisions legal issues for 2018 for IPN.

A document with a list of organizations that are subject to tax control in 2018, and a closed document for official coronation. Officially yoga is nowhere to be seen.

Important! Under the hour of reconsideration of filings, the same information about counterparties will be updated. You can form a dossier on any partner you can from Tse without a cost and borrow only 1 credit. Just find the company for the IPN, call or OGRN and store the dossier for the counterparty.

Lists of organizations for tax reconciliations in 2018 with open access

It should be noted that the tax service on its website published a plan and a schedule of IFTS revisions for 2018 for the purpose of organizing, how to establish state regulation and see activity.

You can familiarize yourself with the list of planned tax reconciliations on the official website of the FNP of Russia. The method of such revisions of the best will be the revision of the pretrial license fees for the singing activities.

How will you recognize the tax re-verification in 2018 and what will be the change in the rules of audits? Here is a way to help you figure out the immovability of the fact that at the end of the day you should check for the visit of controllers. Let's talk about them below.

How to know, what will be the vizna of the tax reconciliation in 2018

Payers of taxes can independently assess the validity of the viznoi tax reconciliation in 2018 according to additional criteria, approved. by order of the Federal Tax Service of Russia issued on May 30, 2007 No. ММ-3-06/ [email protected]

The document has 12 paragraphs for self-assessment of risks:

1. The tax return is lower than the average level for the galley
2. Conflicts at the accounting chi tax rate for the duration of the tax period
3. Partial repayment of the MPE for the remaining 12 months of moving 89%
4. The increase in income is greater than the increase in income
5. The payment of the average monthly salary is lower than the average salary for the subject
6. For special regimes: repeated proximity of indications to between, which allows the right to impose special tax regimes.
7. For sole proprietorship: return of the amount of money to be as close as possible to the amount of income earned for the calendar day.
8. Negotiate with contractors-dealers and intermediaries without reasonable economic reasons
9. Reply
10. Migration between pliable organs
11. Vіdhilennya parity of profitability for ієї sphere of activity according to statistics
12. Vede financial-government activity with a high taxable risk.

The remaining criterion for non-intermediate injunctions from the re-verification of contractors. So, podkіvtsі vvazhayut that the company conducted a risky activity, so as not to show:

• special contacts of the company-postal worker, a scan of the passport, documents, which confirms the identity;
• information about the actual financial status of the counterparty;
• available information about the postal worker (dossier of the counterparty), the work is matched with counterparties;
• information about the registration of the counterparty in the Unified Register of Legal Entities.

The more criteria are considered by the payer of taxes, the greater the flexibility of the inclusion of the IFTS in the plan and the schedule of the IFTS tax reconciliations in 2018.

What is a tax return

Submittal re-verification is the most efficient method submissive control.

In the course of carrying out tax reconciliations, the tax is collected information about the validity of the tax payer. At the same time, different methods are used: carrying out experiments and supplements, asking for explanations and documents, looking at the organization’s lane, writing documents and information, removing them from different dzherel.

An analysis of the data obtained allows the taxpayers to reveal the violation of the tax legislation.

Let's look at the report of the revisions, if the inspectors can initiate taxes on the revisions, lower the fees at the hour of the reverification, and send the right-hand man and the bindings of the revisions and payers of the taxes at the hour of the revision.

See FNP revisions

The Tax Code of the Russian Federation transfers two types of taxable revisions:

• viїznі - carried out for the address of the payer of taxes;
• cameral - carried out at the walls of tax inspection.

Zustrіchna reverbіk є vіїznoї chi office reverіvі.

For an obligatory re-verification of food, tax re-verifications are made:

• kompleksnimi - re-verification of subpriyemstvo shdo dotrimannya tax legislation zagalom;
• tsiliovimi - re-verification of other operations of the payer of taxes, or on the subject of dotrimannya of tax legislation for the benefit directly (for the sake of pleasure, for ZED only);
• thematically є re-verification of dotrimannya okremih norms of tax legislation (for example, the correctness of the calculation of MPE or tax on profits).

Following the method of carrying out the re-verification, follow:

• on sucіlnі - all documents of the payer of taxes are reverified; ring out, these are the gifts of re-verification of small business;
• selection - doslіdzhuєtsya selection of documents; chirp, that's how firms with great documentary papers revise.

So see:

• control re-verifications, which are carried out by a greater tributary body with the method of revealing damage to inspectors, admissions at the time of re-verification by the IFTS;
• repeated revisions, at any time the taxes themselves are reviewed during the same period, by which the revision was already carried out.

Cameral review

As part of the cameral review, the accuracy and correctness of the calculation of a particular tax for one tax period is reviewed. Such a review of legal osіb FNP ґruntuєtsya on the filing of declarations (rozrahunka) and other documents taken away from tax control.

I have a thought that it would be better to camera only confusing declarations, with a tax up to the release, or from the declared benefits. Tsya thought pardon. Cameralka automatically pochinaєtsya on the day of submission, be it a declaration - a solution of kerіvnitstva for її on the cob is not necessary.

The inspectors have 3 months to check. From the first rule, blame.

2 months - the boundary term for the re-verification of the declaration from the MPE, the crime of foreign companies, as they issue electronic services in the Russian Federation, they are re-verified for 6 months.

Zupinennya chi continuation of the term cameral reverification of the PC is not forwarded. Vinyatok: you can spend up to 3 months rechecking the declaration with the VAT.

The act for the consequences of a cameral re-verification is folded only at the time of the manifestation of damage. 10 working days are added for this registration.

The cameral translation was destroyed

About the vandalized cameral re-verification, it was possible to file documents and explanations.

Inspectors may have the right to request clarification from three vipadkahs (clause 3, article 88 of the Tax Code of the Russian Federation):

• in case of pardons or non-compliances with other obvious information from FNP;
• when submitting a clarified declaration, in the same amount of a tribute less, lower for the first;
• when claiming a surcharge on the declaration for a tax on surplus.

Please provide an explanation within 5 working days.

Requesting documents for a half hour of a camera camera is less possible in such situations:

• taxes have been paid, including a reduction in the tax rate, or sums have been added, which do not pay taxes;
• MPE is declared up to v_dshkoduvannya;
• a declaration for a contribution to the income was submitted by a participant in an investment partnership agreement;
• more lower after 2 years, a clarification is presented for the changed amount of the tax or for the reduced amount of the tax;
• pіd hour of re-verification of taxes related to the selection of natural resources;
• data submitted in the declaration of the MPE differ from similar data in the declarations of counterparties;
• at the declaration of excises, the recovery is declared.

Documents are required to be submitted within 10 working days.

Do you not know your rights?

Vizna reverbka

For the cob of viїznoї reverification, it is necessary to make a decision of the IFTS certifier or your intercessor. If the organization cannot give rechecking appointments, rechecking is carried out at the receiving inspectorate.

It is impossible to revisit the three years that preceded the fate of the decision to carry out the reconsideration.

The maximum term of the re-verification is 2 months, but in some periods of wine it can be extended up to 4 or 6 months. It takes 1 month to check files and representatives. In the afternoon, the cob of rechecking is the date of the decision about її carried out, the day of completion is the date of the completion of the finalization of the control run.

The revision may be delayed for a maximum of 6 months, so it is necessary:

• obtain information from foreign government agencies;
• take information and documents from contractors;
• conduct an examination;
• re-translate the Russian my otrimani pіd the hour of re-verification of the documents.

Vision reverb can be complex and thematic.

Zustrichna perevіrka

The PC does not take revenge on such an understanding, like a misunderstanding of the FNP. However, this term has been fixed behind requests, as taxes are imposed on counterparties of companies that are being revised.

Zustric reverification as an element of visibility and cameral reverification and the method of reverification of other operating companies outside the framework of the reverification. Vaughn allows different copies of one and the same document, as well as reconciliation in the real counterparty organizations.

If the same document is from the postal manager, then the purchase may be different, or the counterparty did not agree to the request, so you can tell about the possibility of damages.

Responses to a request for a zustrich need to be extended 5 days from the date of payment.

Rechecking

The PC of the fence conducts a repeated tax review of the company for one and the same tax for the same period for the same period of three tax returns:

• control re-verification of the main tributary organ with a method of control over the work of the IFTS;
• the tax due for the earlier revision period is clarified, in the amount of the calculated tax less, lower than the first declaration;
• during the reorganization and liquidation of the legal entity.

A re-verification can take no more than three years to change the date of the decision about the її of the performance. If re-verification is carried out at the link with the submission of the updated declaration, the re-examination of the taxes for the period, the appointments of this declaration is checked.

Do not re-verify:

• re-verification of the taxes that were not re-verified for the anterior re-verification;
• vyzna reverification of taxes, earlier reverification under the hour of the chamber;
• cameral re-verification of the amended declaration.

The procedure for carrying out rechecks

As it was already guessed, the responsibility for the tax reconciliation of TOV and firms with a different organizational and legal form is based on the praise of the decision about it. The resolutions of obov'yazkovo are assigned:

• the name of the organization that is being revised;
• tributes, yakim carried out perevіrka; in case of a complex revision, it is assigned “from the necessary taxes”;
• the period that is being revised;
• plant that nickname of the perverted ones.

By the stretch of the calendar year, it is not possible to carry out over two years of re-verification.

In case of final re-verification, all documents submitted by the organization are attached, all documents, if any, are turned over.

During the course of a viznoi re-verification of a legal entity, as well as during the hour of a cameral re-verification of a declaration with MPE, the tax can be:

• carry out finishing, inspect, inventory, examination;
• callouts of certificates;
• get experts and translators;
• demand documents and conduct their examination.

After the completion of the viznoi re-verification, a conclusion is made. It is handed over to the payer of taxes in a special way, and for the impossibility of it, it is corrected by mail, it is paid off on the 6th day from the date of correction. From the date of її folding, the reconsidering hopes for 2 months (3 months before the hour of reverification of the consolidated group of payers of taxes) for the execution of the act.

Registration of the results of the review

On the vіdminu vіd cameralka, the act for the results of viznoї perevіrki zapaєєєєєєї. When a damage is revealed, documents are attached to the new one, which confirm such facts. For a period of 5 days, the act is handed over to the payer of taxes, especially, otherwise, as if the wine is squandered in the form of an order, it is sent by mail.

After the termination of the act of cameral chi viznoi reverification, the organization may have a month to submit the list. After that term, the materials of the revision are considered. About the date of that place, I will look at the taxes of the goiter and tell the payer of the taxes. The existence of such a reminder is substantiated for suggesting a decision on how to reconsider.

For the results of looking at the materials, one of the following decisions is to be blamed:

• about the attraction of the payer of taxes to the vіdpovіdalnostі;
• about vіdmova vіd attraction to vіdpovіdalnostі;
• how to carry out additional visits to tax control.

On the addendum, come in for 1 month, the term cannot be extended.

Decisions about attraction or attraction to the validity of the decision are handed over for a period of 10 working days from the date of acceptance.

Oscar of the act of re-verification

If the organization does not fit in with guilty decisions, it won’t have the right to protract a month from the date and її omit the filing of the appeal skarga to the greater tax authority. It is possible to recount it as a solution in a flash, and yogo part.

Skarga may be devoid of sight, like:

• the term її tax is missing;
• broken order її tribute;
• otrimano vіdguk skargi;
• earlier, a similar scarga was served;
• the destruction of the rights of the supply of scarga is already stung.

The term for looking at the scarga is 1 month, but it can be continued up to 2 months. For the results of looking at the scarga, one of the following decisions should be blamed:

• get rid of the scarga without satisfaction;
• say the solution in full, or in part.

A praised decision may be denounced by the payer of taxes at the court.

The Tax Code of the Russian Federation transfers two types of tax reconciliations: cameral and visa. The procedure for their conduct and denial of results is regulated by Chapter 14 of the Tax Code of the Russian Federation.

The end of financial rock is approaching with a wealth of companies associated with the growing activity of fiscal bodies. From a glance of taxes, the most effective method of revealing the violation of tax legislation is tax re-verification. What includes the skin of them, what are the rules of conduct, it is reported in this article.

See succumbing perevirok

Tax re-verification is one of the forms of control, which is carried out by the inspection of taxpayers, taxpayers and tax agents. The Compliance Code of the Russian Federation provides for two different types of revisions: cameral and vision.

With a creamy form of re-verification, it is important juicy. Although it is not included in the Tax Code of the Russian Federation as a special form of control, the payer of taxes may be required to file for a request for re-verifying documents that require disputes with a specific counterparty. For іnspektsії stink can become a dzherelom іnformatsiї about the activity of the payer of taxes, which by presenting them, and, later, the imposition of penalties.

If you don’t want to, you don’t want to pay taxes in 2018, like in the skin offensive period, they brought you unacceptable failures, varto give serious respect to the internal control of the company, directed at the manifestation of risks, due to the condition of the term

Office tax re-verifications are made according to the payer of taxes in a bagatorase - skin declaration, rozrahunok and other documents are checked by tax authorities of the IFTS. The revisions are organized on a random basis, they can include an analysis of statements about one or more taxes and the term up to three years, which went through the process of control. What is considered one type of one and two types of taxable revisions, understood from the tables.

On which taxes are most often given respect for the hour of tax reconciliations

1. Bad counterparties.
2. Vіdshkoduvannya MPE.
3. Mutual dependency osib.
4. The transfer of battles in the future.
5. Giveaways.

Podatkova re-verification IP

It is necessary for us to present registration documents, as well as those that confirm the legality of his activity by him.

Whose list to revenge:

• certificate of registration as IP;
• svіtnі documents from podtkіv (for the period, scho must be revised);
• cash documents;
• licenses (as a duty to apply for obov'yazkovomu licensing);
• banking documents

Podatkova reverification of IP on the simplified tax system

More importantly individual entrepreneurs. Tsya system transfers the payment of a single tax once per river.

The meta taxation re-verification in this case - z'yasuvati, chi zastosovuetsya USN at povnіy vіdpovіdnostі to the law.

As soon as the reverification is known to prove the illegality of the simplified system, the results of the reverification will earn taxes, obov'yazkovі for the total tax system.

Having changed at the legitimacy of the USN, the taxpayers will analyze the correctness of the appearance. However, the next thing to keep in mind is that an individual approach should not be bound by the conduct of a book.

Podatkova reverification of IP on UTII

This type of control zastosovuetsya quite quietly pіdpriєmtsіv, yakі earlier boulіchenі vіchenі vіdnі podtkovogo legislation. These include the completion of the declaration, which does not waive the law, and the arrears in case of її filings, and the substantiation, yakі є at the taxpayers, pіdozryuvati ІP at the receipt of income. The order of submissive revisions in times is similar to that which was discussed earlier.

Submittal re-verification pіd closing hour ІП

Control visits can be carried out for a period of three years after the applicant completes his activity.

It should be noted that the re-verification is far from being of a vizny and obov'yazkovy character. Prote the right of inspection to the tax re-examination is saved, navit yakscho ІP rozpochav procedures for the liquidation of the business.

Tse does not mean that you are going to turn up at home before the arrival, more stench to go into the upcoming entrances:

• conduct an inventory;
• ask for the submission of documentation about the activity of IP;
• look around the application, like borrowing a loan, like a stench.

Podatkova perevirka TOV

Re-verification of TOV on USN

Submissive organs in different cases are examined by themselves, as well as from IP. We are in front of the stink of perekonatis, that you have the right to zastosuvannya simple system, as well as the fact that the organization is allowed to pay taxes to the simplified tax system.

As soon as we see it, it will be checked, as far as the tax payments are properly secured, the documentation is filled in and how the state operations are being carried out.

Submission reconciliation upon liquidation of TOV

The liquidation of TOV is always accompanied by viznimi control visits. The subject of the review will be information about all tax payments for the remaining three years. In this case, the term of carrying out an earlier planned re-verification cannot be significant.

You can come in for about two months, if you want to lie down in the future, I will become documentation, procedures of the liquidation commission and the structure of the organization.

Branches of the company also apply obov'yazykovy pervertsi.

De marvel at the plan of tax reconciliation

You can find out about the plan for carrying out the revisions on the website of the Federal Tax Service of Russia. The plan of offensive rock is published until 31st day of the streaming subadmissive period. Organizations that belong to this type can also find out about the planned re-verification on the website of the tax inspection, in a similar stench they change to the form.

• 12 substations for conducting a pre-scheduled visa tax review: checklist

To whom and if the varto is afraid of conducting a viznoi tax recheck

The principles for which organizations-payers of taxes are included before the plan of visa re-examinations, approved in the Concept, approved by order of the FNP No. MM-3-06 / [email protected]

The payer of taxes, who wants to reduce to a minimum the possibility of his inclusion in the plan of the final revisions, must ensure the principles of full calculation and timely payment of tax payments.

Supplement to the Concept to meet 12 basic criteria, for which tax payers are easy to assess, the extent of their activity can affect the fiscal authorities and become the cause of viznoi reverification.

1. The company’s profit margin is lower, lower than the average indicator for a specific category according to the type of economic activity. This show is insured as a sum of payments to the organization.
2. More than two years after filing before the inspection of the declaration, to collect data about the company's hard work.
3. Monthly wages for personnel are lower, lower than the average indicator of the first type of economic activity in a particular region of the Russian Federation. These data are placed with free access on the website of Rosstat.
4. Pokazniki, yakі give tax payers the right to impose special tax regimes, constantly change from uninterrupted proximity to the limit value. The following parameters lie before them: the income income on the simplified tax system is 150 million rubles in 2017; area of ​​the trading floor for UTII - 150 sq. m; the number of practitioners on a special regime - 100 for the simplified tax system and 15 for the PSN.
5. Statement of the declaration of the amount of money, which is practically more than the amount of the river income. Tsey pokaznik hurts individual entrepreneurs, which is BASIC. If you want to increase 83% and more in income, ІП with great efficiency will be included before the plan of revisions.
6. The increase in income significantly increases the increase in income, otrimanih in the sale of goods, and the work of services. It is necessary to apply to organizations on the global system of subsidies.
7. The relocation of a small part of the air supply from the maximum allowable income in the amount of a tax of 89% for 12 months.
8. The payer of taxes does not give an explanation on the withdrawal of the tax authority from informing about the lack of evidence of activity, as it was established the hour of the cameral review.
9. There are a large number of agreements, laid down by dealers or intermediaries, if they do not follow the reach of a business goal, so that they do not lead to an organization of income.
10. Recognizing the company in appearance in one tax inspection and setting up in appearance in another, which took place more than two times and viklikana changed the legal address.
11. Reimbursement greater than 10% of the profitability ratio recorded in accounting documents, based on an average statistical indicator characteristic of this type of activity.
12. Financial-government activity, which is accompanied by a high yielding risk. We are looking forward to the supervision of the fiscal authorities calling for the cooperation between the payer of taxes and unswerving partners. Before them, add counterparties, for some characteristic є arrangement of contracts without special participation of kerіvnikіv or upgrades of osіb, vіdsutnіst іnformatsiії about state registration at ЄDRYUL, nevіdpovіdnіst danih about miscnahodzhennya partner activity and іnshі factori.

How to revise the tax return

Option number 1. Ask inspectors for your terms of submission of documents.

The company of goiters is to prepare the necessary documents within 10 days. At the time of the great obyagu danih, scho inquire, vporatisya for such a term, do not hesitate. Article 93 Tax Code The Russian Federation allows the payer of taxes to return to the IFTS from a statement about the line.

There may be a direction of the coming day after the fact that the organization has taken care of the submission of documents. For the next two days, the head of the tax organ, or a special guilt decision, was uplifted by him. It can be entirely negative, but if you care that the inspection was not grounded, go to court. There is no chance that the decision will be taken at your greed, as if you were judging by the right factor:

• the inspector did not indicate the reason for the removal of the line;
• no improvement was made in the organization of the designation of the terms of submission of documents;
• the firm really could not properly prepare the necessary papers for terminology.

Let's take a look at specific examples. Undertaking "Tekhvuglerodservis" has gone through the process of continuing the terms of submission of documents, oskolki zagalny obyag zarebuvanih tax-paying inspection of papers, becoming over 40 yew. arkushiv, for some reason a part of the bula was handed over for re-verification once. Vihodyachi z ogo, the court blamed the company for the greed (praised by the FAS of the Moscow District in 23.05.2011, No. KA-A40 / 3854-11). The second step: the firm "Stroydetal", as a tax inspectorate of goiters, had to give a copy of 32 thousand. waybills, in a letter asked for a line, shards for their preparation required, for the most modest pranks, no less than 65 days. The inspectorate did not argue its opinion in any way, to which the court recognized the fairness of the company's arguments (appreciated the Federal Antimonopoly Service of the Pivnichno-Zakhidny District in November 12, 2010, No. A44-152 / 2010). Having stumbled upon such very positions on the side of the fiscal authorities, pick up on those that part of the documents will be presented by you in the lines, and otherwise send them to the world of their preparation.

To return the respect that copies of documents are recommended to be certified, affixing the inscription "Virno", a seal, the date, as well as the planting and name, confirming them with a special signature (div. list of the Ministry of Finance of Russia dated November 30, 2010, No. 03-02-07 / 1 -549). It will not be a pardon to submit documents, put them in one pack and certify once. Navitt if the claims of the tributaries are hanged, the court, better for everything, will take the side of the company, if the terms of the submission of documents will not be violated (appreciated by the Federal Antimonopoly Service of the Zahidno-Siberian District in 29.11.2012, in reference No. A75-10186 / 2011).

Option number 2. Submit documents on the remaining day.

Options for submitting documents for re-verification, a dekilka was transferred - especially, through a representative, with a recommended sheet or for email(Clause 2 of Article 93 of the Tax Code of the Russian Federation). The Subsidiary Code of the Russian Federation introduces 10 days of wiping out the expiration date. As a rule, the visin is transferred to a group of companies, whose term is more than 20 days old. Toil on the day of work, including working days, with the improvement of the fifth working day (decreed by the Federal Antimonopoly Service of the Zakhidno-Siberian District in 07.12.2011 No. A67-2186 / 11 and the Federal Antimonopoly Service of the Moscow District in 05.10.2011, in reference No. A40-1605).

Respect for the damaged documents before 24:00 on the day of the end of the term (clause 8, article 6.1 of the Tax Code of the Russian Federation). The most important one is such a pidkhid, if the case for conducting a viznoi recheck will be the working offices of the IFTS specialists. A small virobnichiy may simply not have the right minds to carry out a re-verification on the territory of the organization.

Option number 3. Do not allow taxable inspectors to bring in documents, as if re-verification takes place on the territory of your organization.

The company is already more involved in the re-verification carried out outside its territory, even if there are some culprits. So, for Zdіysnenna Viizno, Perenadki Kompanіya "Transnafta Finance" Viblilila Spe_V_Thisnikov ІФНС Фнастные for CIA Meti Primіschennya, Ale Ti came, Shaho on your Robychi mіstsy ї ї їба Nabagatatnash, So Hotіli to transport documents to Budіvlі Іnpertskії. The organization challenged the decision of the interpreters before the judge. Having judged by the inspectors the test of changing the time of the rechecking, which would be more difficult for the impossibility of the right granted by the law to representatives of the company to be present at the control visits (divine resolution of the Federal Antimonopoly Service of the Moscow District on 17.12.2010 p. No. КА-А408). As a result, the term for transferring documents for re-verification was increased.

Try to feed paperi in great number in one folder, so it’s more important to look over them. Nobody hinders you from roztashovuvat documents without dotrimannya whether there is any regularity, as a result, the proofreaders spend more than an hour trying to find the necessary copy.

Option number 4. Do not transfer documents, as it may help to avenge inaccurate formulations.

In most cases, the investigators of the IFTS themselves violate the powers of legislation, formulating requests for the submission of documents without particular specifics. If you ask for all invoices, contract deliveries or act before contracts in a row, you have the right not to react to such a contract. We may need to name the documents, their requisites, the period, and to carry out any necessary additional work (div. addendum No. 5 to the order of the Federal Tax Service of Russia issued on May 31, 2007, No. MM-3-06 / 338). Judge under the hour of looking at such certificates, such points of dawn are also taken into account (divine resolutions of the Federal Antimonopoly Service of the Moscow District dated 02.09.2011, No. KA-A40/9516-11 and dated 21.12.2010, No. KA-A40/12955-10).

In this rank, respectful knowledge of the authorities of the inspectors, to allow the damage to be revealed in them, so that I can give you the date of the cob of the re-verification. Quite often it is possible to say that the signature of an individual should be worth it, but you can’t guess at the decision to conduct a re-verification, in such a case you don’t have to goiter.

Option number 5. Don't hand over the documents, they've already been turned over.

Paragraph 5 of article 93 of the Tax Code of the Russian Federation transferred that papers, which were bred by the IFTS specialists during the process of cameral examination of the front-line re-verification, cannot be re-applied.

Eat two vines.

At the first turn, the originals were presented to the rewinders, as if after the completion of the control entries, the companies turned.

Another option is that the papers were taken away by the givers, but after the furnishing of the inexhaustible force or irrevocably spent.

At the reshti vipadkіv perevіryayuchi owe independently shukati copies of the documents they need, obruntovuvat їx vtray or vyvchati originals on the territory of the payer of taxes. Copies of documents are not obligatory for a company to be revised. Judge also dotrimuyutsya tsієї points of dawn (for example, praised the Federal Antimonopoly Service of the Volzky District in 09.08.2011 at reference No. А55-27123/2010).

• 22 signs why you have a check on you

How are the results of tax reconsiderations drawn up?

The results of tax reconsiderations may be issued by a senior official up to the Tax Code of the Russian Federation. Let's take a look at the insults of the fall of the fall of the fall of the bag of control entries.

Cameral review

Based on the results, there are two options for the development of podia:

1. Vidsutnist damage, revealed during the course of the tax reconciliation, is considered the basis for completion, the reverification will be completed. The tax payer does not tell about it.
2. As soon as the damage was revealed, the inspector of the Federal Tax Service for ten days draws up a final act (Article 100 of the Tax Code of the Russian Federation). Vіn may be handing out taxes to the tax payer for a period of five working days. For a month after that, the payer of taxes can submit his transfer to the IFTS. Behind the pіdbags I look at them, the inspector praises the decision that the bugger will be pulled to the point of evidence. The inspector has 10 days to complete the task. You can act from the proposition to the IFTS inquiry about the viznoi re-verification.

Vizna reverbka

1. For sub-bags of the specified type of control, it is necessary to make a statement about rechecking (addition No. 7 to the order of the FNP in 08.05.15 p. No. ММВ-7-2 / [email protected]), and then after two months - an act (addition No. 23 to the order of the Federal Tax Service dated 08.05.15 p. No. ММВ-7-2 / [email protected]). The act is issued in accordance with the addendum No. 24 to the order.
2. When folding the act of yoga, individuals sign what they revise and revise. New people may be able to see the fact that damage has been revealed from the letters sent to the documents, in which they are known. Obov'yazkovym addendum to the act є documents, which confirm the fact that they have been destroyed. The enforcement of the statutes of the laws is immediately introduced.
3. For a period of five days, the act is handed over to the representative of the organization, which is reviewed and signed. After the termination of the act, the payer of taxes on monthly lines can be submitted to the inspectorate to motivate his listing.

How to file a transfer after a tax reconciliation

Not later than one month from the day, if the act was withdrawn, if you don’t have the facts included in the act of tax reconciliation, in the act of revealing the facts, in order to certify about the taxes of the right, you can file a list of letters behind the act as a whole or according to the regulations.

Zarechennya at the time of writing letters, in which the payer of tributes hangs his misfortune with the act of re-verification and the act of revealing facts.

For the act of tax reconciliation, the following was sent to the address of the inspectorate, which was the document that was stored. The stench can be filed especially or through a representative:

• at the office of the tax authority or at the office of the tax authority receiving documents;
• poshtoyu.

First, look at the materials of the re-verification, the clerk of what the intercessor of the intercessor is re-verifying, the person who appeared, how the act was written.

At the time of the appearance of the individual, the materials of the tax reconciliation are looked at, and they are listed, as if they stink.

In a different way, the IFTS officer is being restored, which by a proper rank informed an implicit person about the date, hour and month of reviewing the materials of the re-verification.

As a reminder, it was recognized as necessary:

• if the presence of an individual is obov'yazkovoy, a review of the materials of the tax reconciliation is included;
• Since the presence of an individual is not recognized by the language, you can make a decision about reviewing the materials for tax control without an individual, as it did not show up.

As if the notification was caused by an improper rank, the decision about the review of the materials of the tax reconciliation is praised.

Porushnik, who has appeared at the sight of the act, can give us an explanation, and also submit documents to confirm his words.

First, let's look at the materials of the tax reconciliation on the merits, the IFTS official, otherwise the intercessor is guilty:

• voice, who is looking at the right and the materials of the same tax re-verification are being discussed;
• set, chi z'appeared individuals, requested to participate in the review;
• as if in the interests of the individual, if a tax re-verification was carried out, representing the person who was uplifted by him, re-verify the legality of the re-importance;
• explain to persons, how to take part in the procedure, to see, their rights and bindings;
• to blame the decision about the filing of the review of the materials of the tax reconciliation, as a person, the fate of which is necessary for the review, did not show up.

After the tax re-verification, having looked at these materials, the clerk and the intercessor of the IFTS clerk can make one of the following decisions:

• carrying out additional visits to tax control;
• about the attraction to the vіdpovіdalnostі for skoєnnya tributary law enforcement;
• about vydmova u attracted to vіdpovіdalnostі for skoєnnya tributary law;
• about the attraction of an individual to the vіdpovіdalnostі for the tributary of the law;
• about vydmova from the attracted individual to the vіdpovіdalnosti for the tributary of the lawfulness.

How to carry out an audit of a tax inspection

Documents required for re-verification can be requested from counterparties, subject to Article 93.1 “Requirement of documents (information) about the payer of taxes, the payer of collections and the tax agent or information about specific areas” of the Tax Code of the Russian Federation.

The tax inspector may have the right to contact the counterparty of the individual, as it is verified, in order to submit documents, which may be relevant in the process of entering control.

These materials may be required when looking at the materials of the tax reconciliation, depending on the decision of the certifier of the intercessor of the certifier of the tax authority on the recognition of additional entries to tax control (paragraph 1 of Article 93.1 of the Tax Code of the Russian Federation).

It is necessary to have information about the cost of the song, vinykla in the inspectors after the control visits, the stench may have the right to take away these data from the participants (paragraph 2 of Article 93.1 of the Tax Code of the Russian Federation). Sheet of the Ministry of Finance dated 02.05.2007 No. 03-02-07 / 1-209 to file a statement on those who requested information, including statements about the subject and speak the truth.

Documents and information in the process of tax reconciliation of counterparties are required for the final procedure:

1. IFTS enforces a letter of authorization about the collection of documents (information) about the duty of the individual, which is being reviewed, to the tax authority, de transferring to the guise of a counterparty, who may be required to meet the requirements of the appointment.
2. For a stretch of five working days from the day of the omission of the filing of the tax authority, the counterparty's appearance of the counterparty is enforced by the authorities to submit documents (information).
3. The counterparty may take five working days from the day of її otrimannya or in the same term provіdlyaє, scho not in his order of documents that require (informatsiєyu).
4. The tax authority, in the same way as a counteragent, at three days from the date of submission of documents or notification of the availability of documents that are required, the appointment of a tax authority, is assigned to the tax authority, which sent an order for the request for information on the submission of documents (paragraph 6 handbook on retrieval) of documents approved by the order of the FNP dated December 25, 2006. №SAE-3-06/ [email protected]).

Tі, hto otrimav request about the submission of documents for zustric reverification, guilty of nobility, that a copy of the handover is given to such an obligatory language, that to avenge the information about the tax control, put it in, please go about it.

If the counterparty is not able to submit documents to meanings of the term, you can ask me about the line. For decisions of the tax authority, the term is continued.

Any documents, if requested, the stench is served at the sight of copies, certified by a special signet. As it is necessary, the givers may have the right to be aware of their first works.

According to the statement, that a specific translation of documents, which may be required for an hour of re-verification, has not been established by the law (sheets of the Ministry of Finance dated 11.10.2007 r. 1-04/ [email protected]).

Ignoring tax filing inspection of documents can lead to tax and administrative evidence:

1. Paragraph 1 of article 126 of the Tax Code of the Russian Federation - non-compliance with the introduction of terms gifts of organs documents of other information. For a skin document - 50 rubles.
2. Paragraph 1 and paragraph 2 of Article 129 of the Tax Code of the Russian Federation - illegally not informing (infrequently informing) a special notice, yakі vydpovidno to this Code, the person is guilty of povіdomiti tax authority. Fine - 1000 rubles. The same subdivision, imposed again by the stretching of the calendar year - 5000 rubles.
3. Clause 1 15.6 of the Code of Administrative Offenses of the Russian Federation - failure to submit to the establishment of the terms chi vіdmova vіd podannya to the tax authorities of documents chi other statements, necessary for tax control, as well as the filing of such vouchers from the wrong obligation to the created look. Rosmir to a fine, which may be overlays on gardening property - 300-500 rubles.

How to behave, how it is planned to re-verify the organization

1. Ask for the decision of the services involved in the review.
2. See the IFTS employees for a job.
3. Recognize a person, vidpovіdalnu for priyannya perveryayuchim.
4. Conduct a briefing with practitioners.
5. Get a "check-box".
6. Take care of all documents for verification: decisions about the conduction, vomogi, inventory, reconciliation report, etc.
7. Submit documents to applicants only for description.
8. Fix the damage that the inspectors of the inspectorate allow.
9. Carry out a tax audit: it is possible, earlier you allowed overpayment of taxes, so that the donation will be canceled again.

Tax reconciliations in 2017 have become unsafe. Inspectors most often catch policemen. Checklist: how to prepare for tax reversals, in some places reverifiers know the schemes.

Narazі on cameras with MPE іnspektori nasampered vіdstezhuyut trіstіnіnі chastі vіd. And just as they show differences and non-payment of a tribute, then they repair the ruined re-verification. We were given new details. The inspector, who takes part in such re-verifications, for the minds of the anonymity of the rises, as in practice, unlawful windings are uncovered. The main trick is to turn up with the police.

Yakі please vodstezhuyut podtkіvtsі on reverbіkakh 2017 rock

The inspectors watch the lanterns “one-day-woman-transiter-buyer” to the quarter. Їx is the essence of the offensive. Buyer-vigodonabuvach - the whole company, as if trying to take illegally withholding the MPE. The transiter is the post-head of the vigodonabuvach. Vіn vіdobrazhaє vіdobrazhaє vіdobrazhaє znachі ї znachnі turnover, but the amount of tax is minimal for rahunok vysokoї chastki vіdrahuvan. Put the transiter at the lancets, so that the company’s non-intermediate counterparty is not a one-man post-worker. Vaughn does not call the MPE, but creates a zero declaration.

Through this, the program of the taxpayers has been converted in the form of diversity. The inspectors ask for an explanation, one-day post-employees submit clarifications of the MPE before payment from your sum, putting the buyer before the sack. Ale, for the fact, do not overdo anything. Companies think that everything will end up, even if there are no differences. And the inspectors carry out a re-testing (reporting on the scheme below). There are other problems with counterparty documents, which additionally confirm the illegality of the payment (div. table).

Important figures for the number of tax repayments in 2017

If they destroy criminal justice

So many people think that inspectors should come from the police, only if there is enough damage to destroy the criminal justice for non-payment of taxes. Tobto if the shortfall is transferred 5 million rubles. for three years, sleep for a wash, that the arrears will transfer 25 thousand rubles in the total amount of taxes. But the amount of unpaid taxes was over 15 million rubles. (). Tse pardon.

Podatkіvtsi to recognize viznu reverberation with the police, as if to beg, that the company of boday dvіchi took part in schemes with odnodenki. Later, the risk of a double-check is too high, as the company in two quarters declared at the declaration of doubt, in the opinion of the inspector, reparation. It is especially important to talk about millioni.

What can the policemen do

Rechecking with the police is not safe for two reasons. First, on such revisions, donations are paid for 75 more hundred, lower for the first revision. For nine months in 2016, the average price of checking with the police will be 25.4 million rubles. And the primary vision is for the average 14.6 million rubles.

In a different way, the police are efficient, lower taxes, rozshuku directors and directors of the same day, carry out additional reading of documents, seals, flash drives with data from simple accounting. Often, the director of the counterparty seems to give in to the support of the company. And if the police take on a new one, then they will lock it up for the sake of it. Buvalo, Number, Niznalnaya director Zіdanovsya, Scho Represents the Kompanії like, I say, Scho John Requisite a statement about those, Scho Vіn pіdpisvav, not to turbuvatimutim in Yoh (Polant the Arbitration Court of the Moscow County Vіd 16 Chervnya 2016 p. No. F05 7588/2016).

Dodatkovі go to tax control (article 101 of the Tax Code of the Russian Federation)

How to recognize the scheme on the subscribing

pardon	How the pardon helped the givers
Overhead invoices	The invoices for the transfer of materials to the subcontractor indicated the date later than the date of delivery of the finished object to the deputy ( praised by the Ninth Arbitration Court of Appeal on 26 December 2016 No. 09AP-41557/2016).
Invoices do not match the technical company	At the invoices, a large vaga and obsyag goods are shown. However, neither the company, nor the counterparty has the same technology for the promotion and promotion of such goods. In addition, the weight of vantage, which is transported, exceeds the allowable for TCP ( Praise to the Arbitration Court of the Pivnichno-Kavkazsky District on February 17, 2016 № Ф08-551/2016).
Vіdpovіdі zamovnika diverge from the documents of the general contractor	The general contractor wrote off the work for subcontracting contracts. Ale, the deputy manager told that the admission to the object was given only to the general contractor's workers.
Behind the documents, the warehouse is a post-worker, and another company is behind the fact	Podatkіvtsі looked around the warehouse, on the lease of a post-employee mav agreed. At the warehouse podkіvtsі showed less cardboard boxes, on which another organization is assigned as a risk-holder, that manager’s list of the manager of another third-party company ( Praise to the Arbitration Court of the Moscow District on 19 July 2016 № Ф05-15548/2016).
The workers of the contractor were guilty of vizhdzhati on the object, but there was no way to work on the work	For the documents, the contract worker carried out installation work in another region, did not pay bills for workers, and did not pay for other bills ( decision of the Arbitration Court of the Moscow City Council on May 25, 2016 № А40-216329/15-108-1761).
One contract for different options	The applicants had two options for one contract with the counterparty: one signed by the director, the other - by the intercessor ().

The police officers and special methods - stench can eavesdrop on telephones. How to destroy the criminal right, a powerful obshuk. In the event of an obshuku, the next person may have the right to fence the practitioners to contact and relocate to the office.

More police officers often take the fate of the judge for the errands in the inspection, as the company will block the donation. Give-ups seem that the fate of the police will help to strengthen their position and help win the super-girl. Under which court, the Supreme Arbitration Court allowed the courts to submit materials that were confiscated by the police (paragraph 45 was praised by the Plenum of the Supreme Arbitration Court of the Russian Federation on April 30, 2013, No. 57). Therefore, the courts accept as evidence of the examination of directors, principals, as the police conducted (decision of the Arbitration Court of Moscow dated 20 March 2016 No. A40-49897 / 16-115-424).

How the applicants revise the participants in the scheme

Skills in the average inspectorate donate for a visual check with the police (data for nine months in 2016)

Choose your subject of the Russian Federation	Average price of visa tax reconciliation with the police (rub.)
m Moscow
Belgorod region
Bryansk region
Volodymyr region
Voronezka region
Ivanivska region
Kaluska region
Kostroma region
Kursk region
Lipetsk region
Moscow region
Oryol region
Ryazan region
Smolensk region
Tambov region
Tverska region
Tula region
Yaroslavl region
m. St. Petersburg
Republic of Karelia
Republic of Komi
Arkhangelsk region and Nenets autonomous region
Vologda region
Kaliningrad region
Leningrad region
Murmansk region
Novgorod region
Pskov region
Republic of Dagestan
Republic of Ingushetia
Kabardino-Balkarian Republic
Karachay-Cherkess Republic
Republic of Pivnichna Ossetia-Alania
Chechen Republic
Stavropol Territory
Republic of Adigea
Republic of Kalmikia
Republic of Crimea	- (there were no checks with the police)
Krasnodar Territory
Astrakhan region
Volgograd region
Rostov region
m. Sevastopol
Republic of Bashkortostan
Republic of Mari El
Republic of Mordovia
Republic of Tatarstan
Udmurt Republic
Chuvaska republic
Kirov region
Nizhny Novgorod region
Orenburzka region
Penza region
Perm region
Samara region
Saratov region
Ulyanovsk region
Kurgan region
Sverdlovsk region
Tyumen region
Chelyabinsk region
Khanty-Mansi Autonomous Okrug-Yugra
Yamalo-Nenets Autonomous Okrug
Republic of Altai
Republic of Buryatia
Republic of Tiva
Republic of Khakassia
Altai Territory
Krasnoyarsk Territory
Irkutsk region
Kemerovo region
Novosibirsk region
Omsk region
Tomsk region
Trans-Baikal Territory
Republic of Sakha (Yakutia)
Primorsky Krai
Khabarovsk Territory
Amur region
Kamchatka Territory
Magadan region
Sakhalin region
Jewish Autonomous Region
Chukotka Autonomous Okrug

Chi you can niknuti vyїznyh podtkovyh reverbіrok

You can find out about it on the official website of the Prosecutor General's Office of the Russian Federation (http://plan.genproc.gov.ru/plan2017/). In order to find out if you are planning to re-verify for a specific company or IP, you need to enter the following data in the request form (you can combine with one number of dekilcom points):

• name of the organization or PIB IP;
• month of revision;
• naming the body of sovereign control at a glance;
• the address of the object to be checked.

If the subject of the state is effectively re-verified, the results of the search will be shown, including the validity of working days or years, as well as the subject of the re-verification (for example, security of the rights of the living, sanitary-epidemiological review, preliminary, non-verbal, review of the word licensed authorities too).

What is required to be insured when warehousing the reconciliation to the request of the controlling body for the hour of rechecking? How to evaluate the validity of the law of the diy pereviralnikov? Corylists of the GARANT system can promptly assist experts by phone by connecting a new product "For the sake of experts. Revisions, taxes, law" .

Nagadayemo, the Prosecutor General's Office of the Russian Federation is placing a plan for revising the subjects of the state scrupulously on the submission of data submitted by the regulatory authorities (, Federal Law of December 26, 2008, No. ) and municipal control "; dahl - Law No. 294-FZ). With any tax, re-checks to the plan are not included.

Starting from September 1, 2017, another form of reconciliation appeared - control purchase. Moreover, such purchases will be carried out without prior notification of the company and IP on the basis of transfers for pre-scheduled revisions (). That is why the planner has no reconsideration of reports about them.

Subjects of small business, like before, are shriveled by visual holidays, like 31 December 2018. Tse means that planned revisions should not be carried out, as if three the rest of the years the stench did not allow rude destruction. Well, as a representative of small business, nevertheless, to show on the website of the Prosecutor General's Office of the Russian Federation a record about a possible revision, maybe.