Tax audit list of organizations. Tax officials need compelling reasons to begin an on-site audit. What documents can tax authorities require during an on-site audit?

Legal entities and individual entrepreneurs are under state (municipal) supervision of the relevant bodies, which have the right to conduct inspections at enterprises. And in order to be prepared for visits from supervisory authorities, organizations and businessmen should know the most important thing about the inspection plan for 2017. More about this in our review.

Definition and varieties

Verification is a series of measures that ensure control over the work of individual entrepreneurs and legal entities. As a general rule, its main task is to clarify the following points:

• compliance of the activities carried out with the law, as well as existing rules and standards in this area;
• compliance of goods (produced or sold), works and services with legal requirements and standards.

There are several types of checks. You should know their features before considering the consolidated inspection plan for 2017.

Each test has its own characteristics. They differ in places and methods of implementation, objects and subjects.

Please note that unscheduled inspections of the work of legal entities and individual entrepreneurs require special grounds. At the same time, such audits, of course, are not included in the plan (for example, posted on the website of the Prosecutor General's Office of the Russian Federation).

But scheduled inspections are carried out in accordance with pre-drawn up plans for each region of Russia. Moreover, they draw up a project in advance. Afterwards it is agreed upon and adjusted if necessary. And then they further affirm.

But Law No. 272-FZ of July 3, 2016 came into force. He made changes to the Labor Code of the Russian Federation. Namely, in Article 360. Now it is possible to conduct an unscheduled inspection regarding violations of labor legislation and other acts affecting the labor situation of the population after the State Labor Inspectorate has received information about them in any way. Even if the information came from the media.

Such a check can be initiated, for example, in the event of signals about the following violations:

• employees receive wages below the established minimum wage;
• workers' salaries are delayed;
• failure to comply with safety rules at the enterprise, an employee was injured, etc.

Moreover: this law allows for an unscheduled audit even without a complaint from an employee of the enterprise.

When an organization is included in a future inspection plan

Law No. 294-FZ Plan for conducting inspections of organizations and individual entrepreneurs in 2017.”

Regional supervisory authorities send projects for future inspections against business representatives to the prosecutor's office of their constituent entities of the Russian Federation. Deadline: September 1 of the current year. After this, they are reviewed and adjustments can be made. Then the plans are returned again to the supervisory authorities. Only after this they are approved, and then sent no later than November 1 to the prosecutor's office.

Carrying out an inspection on a general basis is permissible if 3 years have already passed since:

• subject registration;
• completion of the previous planned audit;
• start of work of the company, individual entrepreneur.

In this case, a new inspection is possible earlier than 3 years after the end of the previous one, if we are talking about:

• unscheduled audit;
• scheduled inspection, but with other reasons for conducting it.

But this rule does not apply to enterprises and individual entrepreneurs working in the educational, social and healthcare sectors. There may be more inspections over 3 years.

How should the inspection be carried out?

For all types of inspections, the procedure for conducting them and preparing the necessary documentation is set out in Law No. 294-FZ.

The basis for conducting an inspection may be an order or instruction on behalf of the head or his deputy of a municipal or state control body. Such a document must indicate the type and form of verification.

As a general rule, controllers must be notified of a scheduled audit 3 days before it begins. In this case, they must send a copy of the documentary basis for the inspection.

Upon completion of all control activities, a report is filled out according to the established template. One copy of it remains at the enterprise.

Checks not included in the plan

Please note that the legislation on scheduled inspections does not apply in some cases. For example, the list does not include currency and tax controls.

Inspections regarding accidents resulting in death or disability of workers are also not included in the annual inspection plan. But this is for objective reasons.

Tax audits in 2018 - the list of organizations included by tax authorities in the visit schedule is contained in a separate document called “Plan of on-site inspections of the Federal Tax Service Inspectorate”. From this article, the reader will learn whether it is possible to gain access to the information contained in such a document, and will also become familiar with the criteria for assessing enterprises, based on the results of the analysis of which a decision is made on the need to include them in the plan for upcoming inspections.

Types of tax audits

In order to ensure that entrepreneurs comply with the current legislation governing the procedure for calculating the amount and paying tax payments, tax authorities conduct regular audits. During such inspections, inspectorate employees study and analyze the organization’s internal documentation and compare the information received with the information specified in the provided tax reporting. In accordance with paragraph 1 of Art. 87 of the Tax Code of the Russian Federation, tax audits are:

1. Cameral. Carried out at the location of the tax office. The object of the study is the reporting compiled based on the results of the tax period and submitted by the taxpayer to the regulatory authority.
2. Traveling. Conducted at the location of the organization being inspected. They are more extensive in scope and allow you to verify compliance with the procedure for paying one, several or all taxes.

Tax inspection plan for 2018

It is obvious that conducting an audit (regardless of which of these categories it belongs to) is a very labor-intensive procedure that takes a lot of time and requires the involvement of highly qualified tax inspectors.

It is impossible to check all organizations operating in the territory under the jurisdiction of one branch of the Federal Tax Service in one tax period. That is why, at the end of the calendar year, tax officials draw up a special schedule, which includes individual enterprises that will be subject to audits next year. Thus, at the end of 2017, each territorial branch of the department will prepare a schedule of tax audits for 2018, containing a list of organizations subject to inspection, as well as the deadlines within which each of them must be carried out.

There is an opinion that a tax audit plan simply does not exist, and the decision on the need to conduct an audit in relation to a certain enterprise is made spontaneously by tax authorities, based on the results of its current activities or as a result of receiving complaints from individuals or legal entities (including counterparties of the enterprise ). In fact, tax authorities still draw up inspection plans - this is indicated by the provisions of letters and instructions issued by the Federal Tax Service, in particular clause 3 of the Federal Tax Service letter “On VAT Refund” dated January 23, 2009 No. ШС-21-3/40.

Scheduled tax inspections for 2018: is it possible to preview the schedule?

Many entrepreneurs are concerned about the question: is it possible to see the plan for on-site tax audits for 2018 after its approval? Knowing that tax authorities will come with an audit, you can put your papers in order in advance, correct existing shortcomings and ensure that inspectors have access to the necessary documents. Of course, any organization should strive to comply with the rules of tax accounting and reporting at any stage of its activities, but, as practice shows, violations can be found even among the most responsible entrepreneurs.

Don't know your rights?

Today, only a plan for conducting inspections for state-regulated activities can be found in the public domain - it can be downloaded on the official website of the Federal Tax Service of the Russian Federation by following the link: https://www.nalog.ru/rn77/yul/interest/control_verification/learn_audit_plan/ .

Plans for conducting audits in relation to other categories of taxpayers are not posted on publicly available resources and are used exclusively by employees of territorial divisions of the tax service. However, an entrepreneur can independently assess the likelihood that his company will be included in the audit plan and prepare for a successful audit.

Plan of on-site inspections of the Federal Tax Service for 2018: criteria for drawing up

The schedule of on-site tax audits for 2018 is compiled by employees of the Federal Tax Service based on an assessment of a number of criteria characterizing each specific enterprise. The list of such criteria is determined by the provisions of the Concept of the planning system for on-site tax audits, approved by Order of the Federal Tax Service dated May 30, 2007 No. MM-3-06/333@.

Based on the information provided in Appendix No. 2 of this Concept, tax authorities can pay attention to an organization or individual entrepreneur if:

1. The amount of tax payments made by the taxpayer to the budget differs significantly from the average level of tax burden on entrepreneurs that has developed in the industry as a whole. The values ​​of this indicator for different types of economic activity are given in Appendix No. 3 of the Concept.
2. For two or more reporting periods, the organization operates at a loss.
3. During the reporting period, the taxpayer received one or more tax deductions in a significant amount. In this case, a deduction is recognized as significant if the share of VAT deductions is equal to or exceeds 89% of the total tax amount calculated for the same reporting period, the duration of which is 1 calendar year.
4. The growth rate of expenses exceeds the growth rate of income.
5. The results of the financial and economic activities of the enterprise have repeatedly approached the values ​​​​established as a limitation for the use of any taxation regime.
6. The amount of expenses incurred during the year of entrepreneurial activity is as close as possible to the amount of income received for the same year (this criterion is used when assessing the performance of individual entrepreneurs).

Tax inspection schedule for 2018: additional criteria for drawing up

The following circumstances may also be significant for inclusion in the on-site inspection plan for a particular enterprise:

1. The amount of wages paid to employees of an enterprise differs significantly to a lesser extent from the average amount of earnings paid to employees working in the same industry. When forming the staffing table and setting the amount of remuneration, the Federal Tax Service recommends that employers be guided by statistical data posted on the websites of the territorial branches of Rosstat, as well as the departments of the Federal Tax Service of the Russian Federation. In addition, such information can be obtained by sending an official request to Rosstat or the tax authority. In addition, when forming a plan for on-site inspections, tax officials are guided by information received during the consideration of complaints from citizens and legal entities that the company pays so-called gray wages, as well as about violations present during the registration of employees as employees of the company.
2. During the implementation of financial and economic activities by an enterprise, interaction occurs with counterparties who have the status of resellers or intermediaries; At the same time, the taxpayer is not able to justify the economic feasibility of using such a model of enterprise functioning.
3. The taxpayer did not provide explanations or documents requested by the tax authority, and if the documents were destroyed or damaged, information about their destruction or damage.

Other criteria for assessing taxpayers

In addition to the above reasons for initiating a tax audit, the following factors may attract the attention of tax authorities:

1. The taxpayer was repeatedly removed from tax registration in one branch of the Federal Tax Service and registered in another.
2. The accounting data submitted to the regulatory authority contains information about the profitability indicator formed during the reporting period, which differs significantly from the average profitability indicator for the industry as a whole.
3. The activities carried out by the enterprise have a high level of risk.

When forming a plan for conducting tax audits, Federal Tax Service employees evaluate each company according to each of the given criteria - the more matches they can identify, the higher the likelihood that the corresponding company will be included in the created schedule.

Tax audit in 2018: list of companies

In an attempt to find an audit plan for the coming year on the Internet, an entrepreneur may end up on one of the many resources that offer the service of assessing the likelihood that the tax authorities included the enterprise in the schedule they developed. Such sites do not have any access to official documentation used by the Federal Tax Service - as a rule, the information they provide is based on publicly available criteria specified in the Concept. That is why you should not trust information received from such sources.

To minimize the risk of being included in the list of companies in respect of which scheduled audits will be carried out, the taxpayer should conscientiously fulfill his tax obligations and comply with the requirements established by the legislator for the procedure for carrying out tax accounting at the enterprise.

So, scheduled tax audits for 2018, included by tax authorities in the consolidated plan for conducting on-site audits, are not included in the list of publicly available information. This means that taxpayers cannot find out in advance that such an audit is planned for them - as a rule, they receive information about the upcoming visit of the inspector several days before the start of the event. The official list of on-site inspections planned by tax authorities is compiled only for those enterprises that are engaged in state-regulated activities. Companies that do not fall into this category can independently study the results of their financial and economic activities and, based on the information received, assess the likelihood of including them in the tax audit plan.

Especially for the Financial Director magazine, tax specialist at the law firm Turov and Partners Natalya Bryleva described a step-by-step method of preparing for the 2017 tax audits.

What will tax officials look for during a tax audit in 2017? A checklist that will help you prepare for business audits.

The priority directions of the tax policy of the Russian Federation for 2016 and the planning period of 2017 and 2018 are to prevent an increase in the tax burden and to simultaneously increase tax revenues to the budget. In this regard, tax audits will not only become less frequent - they will be comprehensive and meticulous. Moreover, inspectors now have even more tools for collecting reasons for conducting tax audits. So, what will tax authorities look for in 2017 during business tax audits?

Are all enterprises registered and registered with the funds?

The first thing they check during a tax audit is whether all enterprises are registered. If stamps, forms, or forms of non-existent companies are used, this will be qualified under Article 171 of the Criminal Code of the Russian Federation as “Illegal entrepreneurship”, the maximum penalty is 5 years in prison. From January 1, 2017, tax officials will take over the functions of monitoring the correct calculation and timely payment of insurance contributions to the Pension Fund of the Russian Federation, the Social Insurance Fund and the Federal Compulsory Medical Insurance Fund. Now such control will be carried out according to the general rules for conducting tax audits and regulated by the Tax Code of the Russian Federation. But periods that expired before 2017 will be checked according to the old rules by the Pension Fund of the Russian Federation and the Federal Social Insurance Fund of the Russian Federation. As part of on-site inspections, tax officials will check both the payment of taxes and insurance premiums. It is expected that insurance premium collections will increase due to the transfer of such powers to the Federal Tax Service, since tax authorities have long developed a method for collecting tax arrears, including through intimidation (see how to prepare for a tax audit).

Have you or your employees created “leftist” companies in the last ten years?

During a tax audit in 2017, there are risks of applying Articles 173.1 “Illegal formation (creation, reorganization) of a legal entity” and 173.2 “Illegal use of documents for the formation (creation, reorganization) of a legal entity” of the Criminal Code of the Russian Federation. The maximum penalty under 173.1 is up to 5 years in prison.

During tax audits, inspectors will look for signs of cashing out through shell companies

Cash withdrawal, in addition to charges of tax evasion under Articles 198, 199, falls under Article 3 of Law 115-FZ. This is fraught with careful scrutiny for involvement in extremism and terrorist financing. And here they will probably begin to apply Articles 174 and 174.1 of the Criminal Code of the Russian Federation “Legalization of funds...obtained by criminal means”, the maximum penalty is up to 7 years in prison. And here the tax authorities will be helped by the ASK VAT-2 system, which has already been in use for a year.

Please note that companies that are required to submit VAT returns in electronic form will be able to provide explanations to the tax authorities only in electronic form during a desk audit (clause 3 of Article 88 of the Tax Code of the Russian Federation). If explanations are provided on paper, they will not be considered submitted. Another mechanism for tax officials to take advantage of the inattention of businessmen and failures in computer technology to collect a fine for unlawful failure to report information to the tax authority in the absence of signs of a tax offense under Art. 126 of the Tax Code of the Russian Federation. Fine in the amount of 5 thousand rubles. recovered in case of failure to submit (untimely submission) explanations to the tax authority when the updated tax return is not submitted on time (clause 1 of Article 129.1 of the Tax Code of the Russian Federation).

In addition, now, if the taxpayer has not connected to electronic document management, banks are allowed to suspend an organization’s operations on its bank accounts and transfers of its electronic funds.

Are there any facts of artificially inflated purchase prices (inflated costs) of products (raw materials, materials)

It is difficult to detect artificially inflated purchase prices during the 2017 tax audit, but if the tax authorities succeed, the company will at least face liability under the Tax Code. The rest will depend on the amount of unpaid taxes. An increased tax penalty for non-payment of taxes as a result of the use of non-market prices between related parties begins to apply when checking controlled transactions only for tax periods starting from 2017 (more about related parties in tax legal relations).

Are all your wages, the wages of your employees, and other income of you and your employees legal, and are taxes and insurance premiums paid on them in full?

A difficult violation to prove. Since when resolving cases of payment of envelope salaries to employees in court, arbitrators take into account only specific amounts of “gray” salaries, from which additional contributions can be calculated. If an employee says that his employer once paid him about 3,000 rubles. cash, then such testimony will not be accepted in court. However, tax authorities will try to bring the company to justice under Article 199.1 of the Criminal Code “Failure to fulfill the duty of a tax agent” with up to 6 years of imprisonment and, of course, arrears, penalties, and fines.

Illegal unlicensed programs

A favorite topic of operatives and investigators during tax audits both this year and in 2017. Article 146 of the Criminal Code – up to 6 years with a fine of half a million.

How to prepare for the 2017 tax audit. Checklist

I advise businessmen to independently assess the risks of bringing their company to tax liability before a tax audit.

The minimum checklist should contain:

1. Check the presence of folders and documents in them using the following blocks:
   • bank documents;
   • cash documents;
   • contracts;
   • personnel documents;
   • general documents (constituent documents, rent, utilities, others);
   • documents for fixed assets and intangible assets;
   • Books and magazines.
2. Take all bank statements.
3. Take any bank statement for any day.
4. Take any transaction shown on your bank statement.
5. Request all documents for this operation. Go through the entire chain of movement of documents and money related to this operation: agreement, invoice, invoice, delivery notes, sales receipts, and so on - look at absolutely all the primary documents along this chain.
6. If this was an operation for the purchase of office equipment, check the physical presence of office equipment, passports for it, invoices or sales receipts, invoices, invoices, commissioning certificates, accounting entries, depreciation, and so on.
7. Then check the statements. I recommend checking your reporting to the state for the last three years.
8. Make sure that the reports are physically available, that they are connected to each other, and that there are documents confirming payments to the state.
9. Check other documents: move around the office from one workplace to another, take the first document on the table, ask: “what is this?”, “Where should it be?”, and have the employee name it, put it in its place or throw it away trash can if not needed.
10. Write down all the shortcomings so that you can later create a program to eliminate them. Additionally, invite an experienced accountant (not an auditor, there are reasons for this) and let him check the reporting and maintenance of registers.

Be sure to check that each enterprise (IP) you use in business meets the criteria of integrity and independence. Collect a basic package of documents to confirm the verification of the counterparty: request copies of constituent documents, passports of the company's top officials, seal impressions and sample signatures, etc.

Questions about the reasons for ordering on-site tax audits and the frequency of their conduct never cease to worry taxpayers. How to find out whether auditors will be interested in the activities of a business entity and whether an on-site audit will begin in relation to it in the near future? How are organizations selected for inspections? Are there criteria for such selection?

To help taxpayers, regulatory agencies regularly issue clarifications regarding these issues. Based on them, the author of the article reveals some of the subtleties of the procedure for selecting organizations to conduct on-site tax audits against them.

Tax Code of the Russian Federation on on-site inspection.

By virtue of paragraphs. 2 p. 1 art. 32 of the Tax Code of the Russian Federation, the responsibility of tax authorities includes monitoring compliance with legislation on taxes and fees, as well as regulatory legal acts adopted in accordance with it. One of the forms of such control is in relation to an economic entity, the right to carry out which is expressly enshrined in paragraphs. 2 p. 1 art. 31 Tax Code of the Russian Federation.

The procedure for conducting on-site inspections, the timing and frequency of their conduct are regulated by Art. 89 Tax Code of the Russian Federation. According to paragraph 5 of this article, tax authorities do not have the right to conduct two or more on-site audits on the same taxes for the same period, just as they do not have the right to conduct more than two on-site tax audits in relation to one taxpayer during a calendar year (for with some exceptions).

The Ministry of Finance in Letter No. 03-02-08/7955 dated February 14, 2017 emphasized that the main task of tax control is maintaining a balance of interests of the state and business. On the one hand, the pressure on conscientious taxpayers who fulfill their obligations to the budget in a timely manner and in full is reduced, and on the other hand, the inevitability of punishment is ensured for those who deliberately evade paying taxes and violate tax laws.

One of the main goals of fiscal officials today is to conduct the optimal number of on-site tax audits. For this purpose, a timely system of tax control and administration is constantly being improved, which is built on the basis of analytical work that predicts risks and takes into account the specifics of the financial and economic activities of taxpayers.

Selection of candidates for inspection.

On-site inspections are not carried out in a continuous manner. By analyzing information about the activities of the taxpayer, the inspectorate selects candidates that interest it. The result of the analytical work being carried out is the inclusion of taxpayers in the plan of on-site tax audits. The financial department recalled this in Letter dated February 15, 2017 No. 03-02-07/1/8547.

Officials also point out that the main document used in the analytical work of tax specialists is the Concept of the planning system for on-site tax audits, approved by Order of the Federal Tax Service of Russia dated May 30, 2007 No. MM-3-06/333@ (hereinafter referred to as the Concept). It defines 12 tax risk criteria by which selection is carried out.

Why do you need self-analysis?

It is important that taxpayers themselves can use the risk criteria on an equal basis with the tax authorities in order to assess their activities and clarify tax obligations without waiting for an on-site tax audit (Letter of the Ministry of Finance of Russia dated February 21, 2017 No. 03-02-07/1/10004). These criteria are publicly available.

For your information.

Risk criteria are posted on the Federal Tax Service website (www.nalog.ru) and are regularly updated. The Federal Tax Service recommends that each taxpayer read the information posted on the website to independently assess the risks.

The calculation of the tax burden does not include VAT on goods imported into the territory of the Russian Federation, customs duties, as well as the amount of paid insurance premiums (letter of the Ministry of Finance of Russia dated January 11, 2017 No. 03-01-15/208, Federal Tax Service of Russia dated March 22, 2013 No. ED -3-3/1026@).

The tax burden indicators calculated in this way are compared with industry average values ​​(shown in Appendix 3 to the Concept).

It is important that the calculation of industry average tax burden values ​​in the Concept was made by the Federal Tax Service taking into account personal income tax revenues. The agency explains: the indicator is calculated as the ratio of all taxes paid by an organization, including those for which it acted as a tax agent, to revenue (on the Federal Tax Service website in the “Frequently Asked Questions” section there is financial advice on the question: how to calculate the criterion “ tax burden”, applied in accordance with the Concept of the planning system for on-site tax audits?).

The Concept does not specify for what period this indicator should be determined. The Federal Tax Service makes calculations for the calendar year. Therefore, for the purpose of comparability of the indicators under consideration, when calculating an organization’s tax burden, it is also advisable to use the ratio of taxes paid and income received for the year.

The tax burden is considered low by inspectors if its value is less than the average for the relevant industry.

Note.

If the tax burden of an organization is below its average level for business entities in a specific industry (type of economic activity), then an on-site audit may be assigned to it.

Let us give examples of calculating the tax burden indicators of an organization located on OSNO and an individual entrepreneur using the “simplified tax” for a comparative analysis of them with industry values.

Example 1.

The organization operates in the field of chemical production. Revenue for 2016 is 90 million rubles. The amount of taxes paid was 10 million rubles. The organization also withheld and transferred personal income tax from payments to employees in the amount of 250 thousand rubles.

The tax burden for business entities operating in the field of chemical production is 4.2%.

The tax burden of the organization is 11.4% ((RUB 10,000,000 + RUB 250,000) / RUB 90,000,000 x 100%), which is significantly higher than the industry average (11.4% > 4.2%) .

In this case, the risk of the inspectorate becoming interested in the taxpayer’s activities is extremely minimal.

Example 2.

An individual entrepreneur operates in the restaurant business. The income received for the year, according to tax accounting data, is equal to 12 million rubles. At the end of the year, the merchant paid a single tax on the simplified tax system in the amount of 720 thousand rubles. Personal income tax for hired workers is transferred in the amount of 100 thousand rubles.

In the restaurant and hotel industry, the industry average tax burden is 9%.

0 rub.) / 90,000,000 rub. x 100%), which is significantly higher than the industry average (11.4% > 4.2%).

The tax burden of an entrepreneur is 6.8% ((RUB 100,000 + RUB 720,000) / RUB 12,000,000 x 100%).

Consequently, the tax burden of a businessman is less than the industry average (6.8%< 9 %). В таком случае налогоплательщику не избежать вопросов со стороны контролеров и дальнейшего предпроверочного анализа финансово-хозяйственной деятельности с целью включения в план выездной проверки.

If the salary is below the industry average.

Tax risks, as noted above, include the payment of wages by employers below the industry average in the region, as well as the conduct of business activities using tax evasion schemes. This is also noted in the Letter of the Ministry of Finance of Russia dated February 14, 2017 No. 03-02-08/7955.

How and where can I get information about statistical indicators of the average wage level by type of economic activity in a city, region or in a whole subject of the Russian Federation? You can refer to such sources as:

Fiscal authorities abandoned total control and switched to control based on risk criteria, which is based on a comprehensive analysis of the financial and economic activities of the taxpayer.

As stated in the Concept, priority for inclusion in the on-site inspection plan are those entities in respect of which controllers have information about their participation in tax evasion schemes or schemes for minimizing tax liabilities and (or) the results of an analysis of the financial and economic activities of the taxpayer indicate alleged tax offences.

Systematic independent analysis by the taxpayer of his financial and economic activities allows him to timely assess tax risks and clarify his tax obligations. And if the performance indicators assessed according to the criteria named in the article differ from those established by the Federal Tax Service, then it is advisable to provide explanations to the tax authorities (on your own initiative or at their request), and if there is such a need, adjust your tax obligations in an updated declaration, which should be accompanied by an explanatory note note. In this case, we do not recommend ignoring communication with controllers.

Circumstances indicating that the taxpayer has received an unjustified tax benefit are specified in the Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated October 12, 2006 No. 53. A number of schemes for constructing financial and economic activities using a chain of counterparties without a business purpose are given in the appendix to the Order of the Federal Tax Service of Russia dated May 30, 2007 No. MM-3-06/333@.

If documents are lost as a result of force majeure (fire, flooding, damage, etc.) but not restored, tax authorities will also have every reason to include the taxpayer in the on-site audit plan.

The calculation of the indicator for the main types of economic activity is given in Appendix 3 to the Concept.

Posted on the website of the Federal Tax Service of Russia www.nalog.ru in section. "FAQ".

Information about the addresses of Internet sites of Rosstat territorial bodies is posted on the Rosstat website (www.gks.ru).

Information about the addresses of Internet sites of the Federal Tax Service departments for the constituent entities of the Russian Federation is posted on the Federal Tax Service website (www.nalog.ru).

The form of the explanatory note is given in Appendix 5 to the Concept.

One-day and mutually dependent companies will be a priority for tax audits in 2017. We will consider changes, new rules for desk and field audits and for debt collection in the article.

New rules for tax audits 2017: what are the changes?

The Federal Tax Service of Russia published on nalog.ru the “Tax Passport” of each region and statistics on arrears of companies in the country as a whole. Debts have risen like never before in recent years. Because of this, tax officials have been tasked with quickly reducing the amount of debt of companies. They will attack from all sides.

Let's figure out what tax audits will be like in 2017, what changes and new rules you should prepare for.

Desk and field tax audits in 2017

Tax audits in 2017 will be more dangerous - inspectors are trying to charge more and more not only during on-site audits, but also during desk audits. During all inspections, special attention will be paid to transactions with one-day transactions. This is reported by the tax specialists we interviewed. The company will be asked for explanations or documents regarding such transactions. And some inspections immediately require that expenses and deductions be removed if the counterparty is listed in the one-day database. There are still new trends in the upcoming inspections.

Frequent cameras. Inspectors now conduct in-depth cameras 20 percent more often than a year ago. This means that the likelihood that you will be required to provide explanations or documents for an in-depth audit and larger additional charges than before is also increasing. Thus, over the year the average price of one effective camera has increased sharply - up to 58 thousand rubles. This is 39 percent more than last year (RUB 41,700). Tax officials report that charges have increased due to VAT cameras - the Federal Tax Service program now automatically detects discrepancies between the supplier and the buyer. At the same time, the share of effective camera cameras is still stagnant - 5 percent.

Expensive on-site inspections. Every year, inspectors come to companies less and less often - in the nine months of 2016, tax officials inspected 17,362 organizations, and a year ago - 19,749. But almost no one can avoid claims - 99.3 percent of on-site inspections, as before, end additional charges. The average price of an on-site inspection increased by almost half - by 45 percent. According to data for the nine months of 2016, it amounts to 14,605,000 rubles, and a year ago the tax authorities charged much less - 10,044,000 rubles. But the price may vary in your region. For example, in Moscow it is 41.6 million rubles, in St. Petersburg - 71.8 million rubles, and in the Krasnodar Territory - 4.9 million rubles.

All this suggests that tax authorities are planning audits even more precisely. Tax audits in 2017 will not be an exception. Changes and new rules allow you to select potential violators using the ASK VAT-2 system. In 2017, tax authorities will plan on-site audits primarily based on gaps that the program has identified in VAT returns.

In 2017, tax officials are also planning comprehensive audits of interdependent companies. That is, they want to check the entire group of such organizations at once. This way, inspectors will be able to analyze transactions between dependent counterparties and identify business fragmentation, including those carried out with the aim of remaining on a simplified basis.

But the most dangerous checks are still those carried out by tax authorities together with the police. Over the nine months of 2016, tax officials conducted 4,623 joint audits. The cost of the audit was RUB 25,428,000. This is 20 percent more than in 2015.

You can see the average price of on-site and desk inspections in your region in the table (below).

New contribution checks. Tax officials will check contributions. But inspectors will not start with on-site inspections. First, the work will be carried out using the same methods as for personal income tax (letter of the Federal Tax Service of Russia dated October 20, 2016 No. ZN-18-1/1103). That is, tax officials will begin to ask for explanations about low wages, call to salary commissions, and include in the inspection plan those companies that are suspected of understating the base for personal income tax and contributions.

On-site inspections of the Federal Tax Service for 2017: plan and schedule of inspections

Unlike other departments (for example, foundations), tax inspectors do not publish a plan and schedule of inspections for the coming year.

You can find out about non-tax audits on the website of the Prosecutor General's Office. In a special form you need to indicate basic information about (company OGRN, INN, name), and the service will show who, when and how often will check. The schedule for 2017 should appear soon.

Collection of tax debts in 2017

How tax debts have grown. According to official statistics from the Federal Tax Service of Russia for all major taxes - profit, VAT, personal income tax - the budget received an average of 5 percent more money than last year. A drop in payments was recorded only for mineral extraction tax, and the amount of property taxes decreased very slightly (by 2%). But at the same time, tax debts of companies are growing in all regions of the country. It turns out that this year companies paid more than a year ago, but at the same time they still owe the budget more than last year.

According to the website nalog.ru, from January 1 to September 1, 2016, the debt increased by 16 percent. Over the past five years, such a sharp jump has never happened. Therefore, in all regions, tax authorities have begun enhanced measures to collect arrears. This will be especially felt by companies in Moscow, the Moscow region, St. Petersburg, the Kabardino-Balkarian Republic and the Krasnodar Territory - these are the largest debts.

How the Federal Tax Service will collect debts. Firstly, the company will be called to a debt commission. Many companies, even before the commission or immediately after it, transfer part of the debt to the budget in order to convince the tax authorities of their good faith. You can also agree with the tax authorities on a schedule for gradual payment of debts. Secondly, they will withdraw from bank accounts. Including if, after the commission, the tax authorities do not receive results. If there is not enough money in the account, debts will be collected from the property. Thirdly, they will try to collect debts from the new company if the business has been transferred to it. Or personally from the director, if the company became bankrupt as a result of large debts.

And fourthly, clarification will be required. Previously, inspectors often asked the company to submit an amendment and reduce the amount of tax to the one it actually paid, so that there were no debts. Now the service management prohibits such manipulation with clarifications. Therefore, such local requirements are not often possible. But regarding 6-NDFL they will ask for clarification. This year, according to inspectors, personal income tax debts have increased due to errors in 6-personal income tax. Arrears and penalties can be removed by clarification.

Advice
See the safe tax burden by industry in your region on the Federal Tax Service website nalog.ru in the section “Statistics and Analytics” > “Tax Analytics” > “Tax Passports”

Combating losses and low tax burden in 2017

Strengthening the work of unprofitable commissions is also one of the main tasks for tax authorities at the end of this year and at the beginning of 2017. We learned about this from a letter from one regional Federal Tax Service. Moreover, at the commissions, inspectors will process not only unprofitable companies, but also those whose tax amounts payable are lower than the industry average for the region. If they call you, they will demand that you submit an update on your profit for nine months and remove the loss. And in the declaration for 2016, reflect the amount of tax payable that is close to the safe indicator of the tax burden in your region.

It’s safer to go to the inspectorate and explain how you plan to get out of an unprofitable or low-profit situation. A low load can be justified by the fact that sales have decreased, expenses have increased, etc.
If you ignore the call to the commission, there is a risk of an on-site inspection and enhanced camera surveillance. And during inspections, the loss will be dealt with more thoroughly. This is evidenced by the statistics of the Federal Tax Service. Thus, based on the results of 9 months of 2016, tax authorities withheld losses of 50 billion rubles from commissions. less than during checks. And during inspections they reduced losses by a total of 358.8 billion rubles. - this is twice as much as in the same period last year (RUB 179.4 billion).

Important!
How else do you deal with losses?
From January 1, the rules for transferring losses to the future will change. Now companies have the right to write off losses from previous years without restrictions on the amount. Starting from 2017, it will be possible to take into account losses amounting to no more than 50 percent of the tax base of the current period. This limitation is introduced for all losses that have arisen since 2007. For example, as of January 1, 2017, the company has an unwritten loss of RUB 700,000. The tax base (profit) for the first quarter of 2017 is 500,000 rubles. Therefore, in the first quarter of 2017, a loss in the amount of RUB 250,000 can be taken into account. (RUB 500,000 × 50%). The remaining 450,000 rubles. (700,000 – 250,000) the company will transfer to the following periods.

If a company made a loss at the end of the reporting period, then losses from previous years cannot be written off. They can be taken into account only when profit appears. And no more than 50 percent of the tax base

How much does the Federal Tax Service extra charge for inspections (data for 9 months of 2016)