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What is camera check? Terms of the desk audit

The article will consider in detail what is a desk audit, what goals it pursues, the main features, timing and place of its conduct will be determined. Special attention will be paid to the execution and appeal of the results of the audit.

Cameral tax control

Cameral check - what is it? Before answering this question, it is necessary to say a few words in general about the inspections carried out by the tax authorities.

Being an effective tool, they allow to achieve uniformity in the application of the rules of law in the field of taxation, compliance and strict adherence to these rules. There are two types of checks:

Cameral (KNP).
Outbound (GNP).

CNP is more effective than the field one, as it allows you to cover a larger number of taxpayers due to its specifics.

Cameral check - what is it? What goals does it pursue and what principles does it follow? More on that below.

Carrying out CNP is regulated by the norms of the Tax Code of the Russian Federation, Methodological recommendations for its implementation and approved forms of documents for this verification.

Goals of KNI

The main goals to achieve which a desk audit is aimed are:

Control over the correct application of tax law.
Detection and suppression of tax offenses.
Checking the legitimacy of the claimed benefits and deductions reflected in the tax return.

The right to conduct a desk tax audit falls within the competence of the tax authorities of the Russian Federation.

Principles that define the essence of KNP

The principles of a desk audit are, in essence, the features of its purpose and conduct.

Subject of inspection: the subject of the KNI is the documents submitted by the taxpayer, as well as documents at the disposal of the inspectorate.
Place of verification: KNP, unlike GNP, is carried out at the tax office, and not at the person being checked.
Persons conducting the check: as mentioned above, the conduct of the check is entrusted to officials with special powers. No special permission is required to conduct an inspection.
Time period covered by the check: the period specified in the declaration.

Terms of the desk audit

KNP is carried out within 90 days from the date of submission of the declaration or calculation to the inspection. In practice, it may be difficult to determine the start date of the review.

For example, according to the Tax Code of the Russian Federation, the date of submission of the declaration by mail is the date indicated on the stamp of the postal item. Accordingly, if the letter is lost in the mail and takes more than 3 months, then it turns out that the verification period will expire by the time it arrives at the inspection?

The Federal Tax Service made it clear in its letter, according to which the audit cannot begin until the receipt of the declaration by the auditing (tax) authority. Thus, the date of submission will be the date on the stamp of the letter, and the date of the beginning of the verification - the date of receipt of this declaration by the tax authority.

Obtaining documents within the KNP

The request for information within the KNI is made in the following cases:

If errors, inconsistencies and discrepancies between the data contained in the submitted declaration with the data in supporting documents or information available in the tax authority are discovered during the audit, the office audit department has the right to demand clarifications from the taxpayer or correct inaccuracies in the submitted declaration.
If the tax payable in the tax submitted to the inspectorate is less than in the primary one, the inspector has the right to demand explanations and documents justifying the legitimacy of such a reduction.
Similar explanations will also have to be provided if a loss is declared in the declaration. Only in this case they will concern the validity of the claim of this loss.
Additionally, you will also need to confirm the tax benefits declared in the declaration.
When refunding VAT, the inspector may request documents that confirm the legitimacy of the deduction application.

The tax authority is not entitled to request other documents.

Having established the principles and goals that guide a desk audit, what it gives the taxpayer and what features of the audit follow from this, we will analyze the main stages and directions for conducting this type of tax control, as well as the specifics of formalizing and appealing the results of the audit.

Stages of KNP

It is conditionally possible to distinguish several stages of the CNP:

Directions for KNP

When conducting an audit, the cameral department:

Compares the indicators of the submitted declaration with the data of the declaration for the same tax for the past period.
Conducts an analysis of the indicators of the submitted declaration and indicators of declarations for other taxes.
General analysis of the data contained in the declaration with the data of the tax authority.

Camera check. Documents that draw up its result

In case of discovery of circumstances of violation of the legislation on taxes and fees, expressed in underestimation of expenses, unreasonably declared deduction or loss, late submission of the declaration and other violations, the inspector draws up an Inspection Report.

The act must be drawn up within ten days (working days) and signed by the inspectors and directly by those in respect of whom the inspection was carried out.

The KNP act must include the following information:

Date and number of the act.
The initials and positions of the persons who carried out the inspection.
Name of the person being checked (full and abbreviated).
Day of submission to the inspection of the declaration.
declarations.
Start and end date of the test.
List of conducted control measures.
Identified events of a tax offense.
The results of the audit, the assigned measure of responsibility and proposals for eliminating violations.

Within 5 days, the act of a desk audit is handed over to the taxpayer in his hands or in another way.

If it is not possible to personally hand over the act or the taxpayer evades receiving it, the tax authority sends the act by mail.

According to the general rule enshrined in the Tax Code, the date of receipt of the audit report by the taxpayer should be considered the 6th day from the date the report was sent by mail. But in this case, in practice, misunderstandings often occur due to the fact that a person receives an act much later than the specified period, and therefore is deprived of the right to present his objections under the act. Therefore, the day of receipt of the act by the taxpayer should be considered correct, which is confirmed by the data of the Russian post.

After 10 days after receiving the act, a desk audit for VAT, personal income tax and any other tax, or rather, documents received during its implementation, are subject to consideration by the head (deputy head) of the inspection.

The inspector is obliged to notify the inspector about when the materials received during the inspection will be considered.

The absence of a person notified of the date and place of the audit cannot be a reason for postponing the date of the examination of the audit, and in this case it is carried out without it.

If the inspectors need to obtain additional information or study newly discovered circumstances, the head of the inspectorate may decide to take additional tax control measures. The term of these events should not exceed one calendar month.

After consideration of the materials of the audit, a decision is made on bringing or refusing to bring to responsibility.

So, we have identified the stages and directions, the design features of such a type of control as a desk audit. What is the appeal of the act of verification and how it happens, we will consider further.

Appealing the results of cameral tax control

If a person does not agree with the conclusions reflected in the act, he can send his objections to the inspection as a whole on the entire act or on its individual provisions.

Objections must be submitted in writing no later than one calendar month from the date of receipt of the act.

The taxpayer's objections are considered within 30 calendar days from the moment the latter receives the audit report, and after their consideration a decision is made.

The decision of the tax authority enters into force one month after it is received by the taxpayer, unless it is appealed on appeal.

A person who does not agree with the decision has the right to file an appeal against him within a month, which must be considered by a higher authority within 30 days.

The decision made by this instance comes into force from the date of its signing and can only be appealed in court.

In view of the foregoing, we can conclude that the question of whether a desk audit - what it is, is covered in full.