Field tax audit - method of tax control

One of the methods of control is a field tax audit. For some managers, it causes anxiety and even panic. But is this procedure so terrible and how does it go? Let's look into this.

Pretreatment analysis

Verification begins even before arrival at the enterprise. First, a large amount of information is processed, or more accurately all internal and external data are analyzed. Internal information inspectors in the process of receiving their own. These are the results of cameral, operational checks, declarations. External materials are transmitted by law enforcement and government agencies under an agreement on data exchange. On-site tax audit at the data collection stage sends inquiries to banks about the flow of funds on the accounts of the organization. From the statements, inspectors see which counterparties need to do counter checks. And if partners have signs of "one-day firms", then we can say with certainty that they will have to meet "guests."

Information

The audit plan usually includes those enterprises that are exempt from taxation. Tax officials often take information from unofficial sources. This, for example, the company's competitors or dissatisfied dismissed employees. And, of course, public data from the Internet or the media do not go unheeded.

After the information is collected, there is a selection of candidate enterprises, to which the exit tax audit will be knocked on the door. The plan is approved by a higher tax authority.

In their work tax specialists rely on the risk criteria prescribed in the Concept of the system of planning on-site inspections. This document sets out a general approach to the proper conduct of tax control. The system of checks is based on principles. These include:

• The inevitability of punishment in the detection of violations;
• Timeliness of response to any signs of tax violations ;
• Validity of the choice of enterprises for research.

A field tax audit can bypass you if you correct mistakes, clarify obligations and exclude operations with significant tax risks from your operations .

Tax authorities also use the scheme "Interdependent persons", where all firms associated with the company are displayed. Also here is information about the leaders and their change.

general information

The tax audit of the enterprise begins with the presentation of the relevant decision by the tax authorities. It is possible to investigate only three calendar years, preceding the year of verification.

The term of the investigation can not be more than two months, except for the case when the tax authority extends the period of verification to three months.

Field tax audits are not entitled to spend two or more times on the same taxes during the year.

Inspectors provide the head of the company with a requirement to submit documents. It is given to the taxpayer against receipt. All necessary papers are provided on it within five days. If the refusal to issue documents, the tax authority conducts their seizure.

When the exit check ends, the examiner writes a certificate of the work done. The act of verification is made after writing a certificate within two months. It is signed by all participants and handed to the taxpayer.

The enterprise can make such decisions as "bringing to tax liability", "refusal to hold accountable", "conducting additional control measures".