Tax officials need a good reason to start an on-site audit. What are the rules for the audit of the Federal Tax Service Selection of candidates for the audit

You can get acquainted with it on the official website of the Prosecutor General's Office of the Russian Federation (http://plan.genproc.gov.ru/plan2017/). To find out if checks are planned for a particular company or individual entrepreneur, you need to enter the following data in the search form (you can limit yourself to one or more items):

• name of the organization or full name of the individual entrepreneur;
• month of verification;
• the name of the body of state control or supervision;
• the address of the checked object.

If a business entity really needs an audit, the search results will include, among other things, its duration in working days or hours, as well as the subject of the audit (for example, ensuring consumer rights, sanitary and epidemiological supervision, fire supervision, industrial safety supervision, compliance with license requirements, etc.).

What should be taken into account when preparing a response to a request from a supervisory authority during an audit? How to assess compliance with the law of the actions of inspectors? Users of the GARANT system can receive prompt assistance from experts by phone by connecting a new product "Expert advice. Checks, taxes, law" .

Recall that the Prosecutor General's Office of the Russian Federation publishes a consolidated plan for inspections of business entities annually based on data provided by regulatory authorities (, Federal Law of December 26, 2008 No. 294-FZ "On the protection of the rights of legal entities and individual entrepreneurs in the exercise of state control (supervision) and municipal control"; hereinafter - Law No. 294-FZ). However, tax audits are not included in the plan.

Starting from January 1, 2017, another form of checks appeared - a test purchase. But such purchases will be carried out without prior notice to the company or individual entrepreneur and on the grounds provided for unscheduled inspections (). Therefore, there is no information about them in the summary plan of inspections.

Small businesses continue to enjoy supervisory holidays, which will last until December 31, 2018. This means that scheduled inspections are not carried out in respect of them if they have not committed gross violations over the past three years. If, however, a representative of a small business nevertheless finds a record of an upcoming inspection on the website of the Prosecutor General's Office of the Russian Federation, he can.

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

Definition and varieties

Verification is a series of measures that provide 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 the requirements of the law and standards.

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

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

Note that for unscheduled inspections of the work of legal entities and individual entrepreneurs, special grounds are needed. At the same time, such revisions, 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 plans for each region of Russia. Moreover, they preliminarily draw up a project. After it is agreed and, if necessary, corrected. And then - further assert.

On the other hand, Law No. 272-FZ of July 03, 2016 came into force. He made changes to the Labor Code of the Russian Federation. Namely, in Article 360. Now it is possible to carry out an unscheduled inspection regarding violations of labor legislation and other acts affecting the labor situation of the population after the State Labor Inspectorate receives 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 the following violations:

• employees receive wages below the established minimum wage;
• employees withhold wages;
• non-compliance 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 the organization is included in the plan for future reviews

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

Regional supervisory authorities send projects of future inspections against business representatives to the prosecutor's office of their constituent entity of the Russian Federation. The deadline is September 1 of the current year. After that, they are considered and adjustments can be made. Further, the plans are returned again to the supervisory authorities. Only after that they are approved, and then sent no later than November 1 to the prosecutor's office.

An inspection on a general basis is permissible if 3 years have already passed from the moment:

• subject registration;
• completion of the previous scheduled audit;
• the beginning of the work of the company, IP.

At the same time, a new check 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 grounds for conducting.

But with regard to enterprises and individual entrepreneurs working in the educational, social and health sectors, this rule does not apply. There may be more checks for 3 years.

How should check

For all types of inspections, the procedure for their conduct and execution of the necessary documentation is set out in Law No. 294-FZ.

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

As a general rule, controllers must inform about a planned audit 3 days before it starts. In this case, be sure to send a copy of the documentary basis for the verification.

At the end of all control activities, an act is filled out according to the established model. One of its copies remains at the enterprise.

Checks not included in the plan

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

An inspection regarding accidents that caused the death or disability of employees is also not included in the plan of annual inspections. But this is for objective reasons.

Find out if your company is included in the IFTS field audit plan for 2018, where you can see the list of organizations for tax audits in 2018, what criteria are available in the public domain. Check if your organization is subject to any other audits.

Plan of inspections of the tax inspectorate for 2018

Two types of audits can be carried out with regard to taxpayers - cameral and on-site. The inspection plan for 2018 of the tax inspectorate can include both organizations and individual entrepreneurs.

Scheduled tax audits of legal entities for 2018 by TIN

The Concept of the planning system for field tax audits states that this is an open process. However, there is no clear procedure for determining the plan and schedule of field inspections of the IFTS for 2018 for open access. The organization will not be able to legally find the list anywhere and find out if it is on it. Let us clarify once again that the tax authorities do not publish a schedule of planned tax audits of legal entities for 2018 by TIN.

The document with the list of organizations subject to tax control in 2018 is a closed document for official use. It is not officially published anywhere.

Important! During audits, tax authorities require complete information about counterparties. You can create a dossier on any partner in It is free and takes only 1 minute. Just find a company by TIN, name or OGRN and make a dossier on the counterparty.

Lists of organizations for tax audits in 2018 in the public domain

It is worth noting that the tax service on its website published a plan and schedule of on-site inspections of the IFTS for 2018 in relation to organizations engaged in state-regulated activities.

You can get acquainted with this list of scheduled tax audits on the official website of the Federal Tax Service of Russia. The purpose of such inspections will mainly be to verify compliance with licensing requirements for certain types of activities.

How to find out if there will be an on-site tax audit in 2018 and if there will be any changes in the audit rules? There is a way that will help you calculate the probability that this year it is worth waiting for the visit of controllers. We will talk about this below.

How to find out if there will be an on-site tax audit in 2018

Taxpayers can independently assess the likelihood of an on-site tax audit in 2018 using the criteria approved. Order of the Federal Tax Service of Russia dated May 30, 2007 No. MM-3-06/333@.

The document provides 12 points for self-assessment of risks:

1. The tax burden is below the industry average
2. Losses in accounting or tax reporting over several tax periods
3. The share of VAT deductions for the last 12 months exceeds 89%
4. Growth in spending is greater than growth in income
5. Payment of the average monthly salary below the average industry level for the subject
6. For special regimes: repeated approximation of indicators to the limits depriving them of the right to apply special tax regimes.
7. For individual entrepreneurs: a reflection of the amount of expenses as close as possible to the amount of income received for the calendar year.
8. Contracts with resellers or intermediaries without reasonable economic reasons
9. Lack of explanations and answers to requests from tax authorities
10. "Migration" between tax authorities
11. Deviation of the level of profitability for a given field of activity according to statistics
12. Conducting financial and economic activities with a high tax risk.

The last criterion is directly related to the verification of counterparties. So, the tax authorities will consider that the company is conducting risky activities if they do not find:

• personal contacts of the management of the supplier company, a scan of the passport, documents confirming his authority;
• information about the actual location of the counterparty;
• available information about the supplier (dossier of the counterparty), comparison of counterparties;
• information on registration of the counterparty in the Unified State Register of Legal Entities.

The more criteria a taxpayer fulfills, the more likely it is that he will be included by the IFTS in the plan and schedule of field tax audits of the IFTS in 2018.

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

New rules on tax audits 2017: what are the reasons for the changes

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

Let's see what the 2017 tax audits will be like, what changes, 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 on field audits, but also on cameral ones. During all checks, special attention will be paid to one-day transactions. This is reported by the tax authorities we interviewed. The company will be asked for clarifications or documents on such transactions. And some inspections immediately demand to remove expenses and deductions if the counterparty is listed in the one-day database. There are still new trends in the next checks.

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

Expensive field checks. Every year, inspectors come to companies less and less often - in the first nine months of 2016, the tax authorities checked 17,362 organizations, and a year ago - 19,749. additional charges. The average price of an on-site inspection has increased by almost half - by 45 percent. According to the 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 prices may vary in your area. 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 the tax authorities plan audits even more accurately. Tax audits in 2017 will not be an exception. Changes, new rules allow you to select potential violators using the ASK VAT-2 system. In 2017, the tax authorities will plan on-site audits primarily based on the gaps that the program has identified in VAT returns.

In 2017, the tax authorities are also planning comprehensive audits of interdependent companies. That is, they want to check the entire group of such organizations at once. In this way, inspectors will be able to analyze transactions between dependent counterparties, identify business splitting, including those carried out in order to remain simplified.

But the most dangerous checks are still those that the tax authorities carry out jointly with the police. In the nine months of 2016, the tax authorities conducted 4,623 joint audits. The audit price was 25,428,000 rubles. This is 20 percent more than in 2015.

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

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

Field inspections of the IFTS for 2017: plan and schedule of inspections

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

You can learn about non-tax audits on the website of the Prosecutor General's Office. In a special form, you need to specify basic data about (OGRN company, TIN, name), and the service will show who, when and how often will check. The schedule for 2017 should be available soon.

Collection of tax debts in 2017

How tax debts have grown. According to the official statistics of the Federal Tax Service of Russia on all major taxes - profit, VAT, personal income tax - the budget received money on average 5 percent more than last year. The fall in payments was recorded only for the mineral extraction tax, and the amount of property taxes decreased quite 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 the companies paid more than a year ago, but at the same time they 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, the tax authorities began enhanced measures to recover arrears. This will be especially felt by companies in Moscow, the Moscow Region, St. Petersburg, the Kabardino-Balkarian Republic and the Krasnodar Territory - here the largest debts.

How the IFTS will collect debts. First, the company will be called for a commission on debts. 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 a schedule for the 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, they will collect debts at the expense of property. Thirdly, they will try to collect debts from the new company if the business was transferred to it. Or personally from the director, if the company became bankrupt as a result of large debts.

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

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

Fighting losses and low tax burden in 2017

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

It is safer to go to the inspection and explain how you plan to get out of a loss-making 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 for a commission, there is a risk of an on-site inspection and enhanced cameras. And on checks, they will deal with the loss more carefully. This is evidenced by the statistics of the Federal Tax Service. So, according to the results of 9 months of 2016, tax authorities removed losses for 50 billion rubles on commissions. less than on inspections. And on inspections, losses were reduced by a total of 358.8 billion rubles. - this is twice as much as in the same period last year (179.4 billion rubles).

Important!
How else to deal with losses
From January 1, the rules for carrying forward losses will change. Now companies have the right to write off the loss of previous years without limiting the amount. From 2017, it will be possible to take into account a loss in the amount of no more than 50 percent of the tax base of the current period. This restriction is introduced for all losses that have arisen since 2007. For example, as of January 1, 2017, the company has an unwritten loss of 700,000 rubles. The tax base (profit) for the 1st quarter of 2017 is 500,000 rubles. Therefore, in the first quarter of 2017, a loss in the amount of 250,000 rubles can be taken into account. (500,000 rubles × 50%). The remaining 450,000 rubles. (700,000 - 250,000) the company will carry over to the next periods.

If the company received a loss at the end of the reporting period, then it is impossible to write off the losses of previous years. It will be possible to take them into account only when there is a profit. And no more than 50 percent of the tax base

How much does the IFTS charge additionally for inspections (data for 9 months of 2016)

Tax audits in 2018 - a list of organizations included by the tax authorities in the visiting schedule is contained in a separate document called the "Plan of field audits of the IFTS". From this article, the reader will learn whether it is possible to access the information contained in such a document, and also get acquainted with the criteria for evaluating 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 norms of the current legislation governing the procedure for calculating the amount and payment of tax payments, the tax authorities conduct regular audits. In the course of such audits, the inspectorate examines and analyzes the internal documentation of the organization and compares the information received with the information specified in the submitted 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 study in this case is the reporting compiled on the basis of the results of the tax period and submitted by the taxpayer to the regulatory authority.
2. Visiting. Conducted at the location of the audited organization. They are more extensive in scope and allow you to check compliance with the procedure for paying one, several or all taxes.

Plan of inspections of the tax inspectorate for 2018

Obviously, conducting an audit (regardless of which of the indicated categories it belongs to) is a very time-consuming procedure that takes a lot of time and requires the involvement of highly qualified employees of the tax inspectorate.

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

There is an opinion that a plan for tax audits simply does not exist, and the decision on the need to conduct an audit in relation to a certain enterprise is made by tax authorities spontaneously, 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, plans for inspections by the tax authorities are still drawn up - this is indicated by the provisions of the letters and instructions issued by the Federal Tax Service, in particular paragraph 3 of the letter of the Federal Tax Service “On VAT refunds” dated January 23, 2009 No. ShS-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 of field tax audits for 2018 after its approval? Knowing that the tax authorities will come with an audit, you can put the papers in order in advance, correct the existing shortcomings and provide the inspectors with 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?

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

Audit plans for other categories of taxpayers are not posted on public resources and are used exclusively by employees of the 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.

IFTS field inspection plan for 2018: compilation criteria

The schedule of on-site tax audits for 2018 is compiled by the Federal Tax Service on the basis of an assessment of a number of criteria that characterize each specific enterprise. The list of such criteria is determined by the provisions of the Concept of the planning system for field tax audits, approved by order of the Federal Tax Service of May 30, 2007 No. ММ-3-06/333@.

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

1. The amount of tax payments made by the taxpayer to the budget differs significantly from the average level of the 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. In the reporting period, the taxpayer received one or more tax deductions in a significant amount. At the same time, a significant deduction is recognized if the share of VAT deductions is equal to or exceeds 89% of the total amount of tax 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 revenues.
5. The results of the financial and economic activity of the enterprise repeatedly approached the values ​​established as a limitation for the use of any taxation regime.
6. The amount of expenses incurred for 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).

Schedule of Tax Inspection Inspections for 2018: Additional Compilation Criteria

The following circumstances may also be significant for inclusion in the plan of on-site inspections of a certain enterprise:

1. The amount of wages paid to employees of the enterprise differs significantly downward from the average amount of wages 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 offices of Rosstat, as well as 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, the tax authorities are guided by information received during the consideration of complaints from citizens and legal entities that the company pays the so-called gray salary, as well as violations present during the registration of employees in the company's staff.
2. In the course of carrying out financial and economic activities by the enterprise, there is interaction with counterparties that 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 the functioning of the enterprise.
3. The taxpayer did not provide explanations or documents requested by the tax authority, and in the event that the documents were destroyed or damaged, information about their destruction or damage.

Other criteria for assessing taxpayers

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

1. The taxpayer was repeatedly deregistered in one department of the Federal Tax Service and registered in another.
2. The accounting data submitted to the supervisory authority contain information on the profitability indicator formed during the reporting period, which differs significantly from the average profitability indicator for the industry as a whole.
3. The activity carried out by the enterprise has a high level of risk.

When forming a plan for conducting tax audits, FTS employees evaluate each company according to each of the above criteria - the more matches they manage to identify, the higher the likelihood that the corresponding company will be included in the schedule being created.

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 a service for assessing the likelihood that the tax authorities have included the enterprise in the schedule they have developed. Such sites do not have any access to the official documentation used by the Federal Tax Service - as a rule, the information they provide is based on the publicly available criteria specified in the Concept. That is why you should not trust information obtained from such sources.

In order to minimize the risk of being included in the list of companies that will be subject to scheduled inspections, the taxpayer should conscientiously fulfill their tax obligations and comply with the requirements established by the legislator for the procedure for tax accounting at the enterprise.

So, scheduled tax audits for 2018, which are included by tax authorities in the consolidated plan for 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 inspection is planned for them - as a rule, they receive information about the upcoming visit of the inspector a few days before the start of the event. The official list of on-site inspections planned by the tax authorities is formed only for those enterprises that are engaged in state-regulated activities. Companies that do not belong to this category can independently study the results of their financial and economic activities and, based on the information received, assess the likelihood of their inclusion in the plan for tax audits.