Tax audit: types, features

представляет собой проверку финансовой документации на ее соответствие положениям НК. Audit of tax reporting is a review of financial documentation for its compliance with the provisions of the Tax Code. This activity can be authorized both by the control bodies and by the enterprise manager. Let us further consider its features.

Why do you need a tax audit?

The head of the enterprise can initiate the audit without waiting for the audit of the supervisory bodies. в этом случае позволит своевременно выявить недочеты в документации и исправить их. Tax audit in this case will allow timely detection of defects in the documentation and correct them. This, in turn, will warn sanctions for violations, as well as exclude the possibility of overpayments to the budget. , выявляют ошибки, которые могут возникнуть не только вследствие недостаточного профессионализма лица, ответственного за составление документации, но и по причине достаточно частого внесения изменений в действующее законодательство. Experts who perform a tax audit identify mistakes that may arise not only due to the lack of professionalism of the person responsible for the preparation of the documentation, but also because of frequent changes in the current legislation.

Specificity of verification

Initiative tax audit is often necessary. This is especially true for large enterprises, because it allows you to significantly optimize costs. Tax audit can be performed not only before the official audit of the supervisory bodies. It is advisable to organize an audit and with the change of gl. Accountant or other specialist responsible for issuing declarations and deducting mandatory budget payments. It should be noted that in case of revealing overpayments for taxes, they can be returned only within 3 years after they were committed. In this regard, the timeliness of the audit is of great importance.

Classification

может быть: A tax audit can be:

1. Integrated. This type of verification will require the manager of a large time and financial costs. The procedure involves a large-scale revision of all documentation. However, with such a check, there is a possibility that certain nuances will be missed. They may be insignificant, but they can also have a significant impact on the reliability of the information in the statements. целесообразно выполнять перед плановой проверкой контрольных структур. At the same time, it is advisable to carry out an integrated tax audit before the planned inspection of control structures. In addition, such an audit will identify the direction of spending and optimize them.
2. Thematic. This type of verification is suitable for those companies that know their problem areas. The thematic audit of tax accounting allows for a thorough study of specific elements of reporting. As a rule, such a test takes much less time than a complex one, which, undoubtedly, is another of its advantages.
3. Structural. Such a tax audit is suitable for enterprises that have a network of units. This test will cover the entire taxation system. In the course of a structural audit, you can compare the load of different units and balance it.

Methodology

Tax audit of the organization is carried out in two stages. At the first, a preliminary assessment of the existing taxation system at the enterprise is carried out, at the second - the verification of the deductions. In turn, these stages include various activities. In the first stage:

1. Factors affecting the reporting indicators are identified.
2. The method of charging payments is being tested.
3. Diagnosis of document circulation and work of departments responsible for deductions is carried out.
4. The company's tax indicators are calculated.

Based on the results of the first stage, specialists get an idea of the specifics of the company's activities and assess possible violations of the law provisions, outline weak areas. The timing of the implementation of these activities will depend on the volume of workflow and the size of the enterprise itself.

Checking the correctness of deductions

At this stage, declarations on taxes on profits, personal income tax, VAT, advances on advances, etc. are analyzed. The average duration of an inspection is usually not more than 5 days for one deduction. If an enterprise has several divisions or operates at different levels, the duration of the analysis may increase. As a result of the analysis, experts formulate conclusions about the structure of taxation, correct deficiencies, offer different options for optimization.

Express check

This kind of audit to some extent combines thematic and complex analysis. Express inspection involves studying all reports in a short time. It is carried out when the company has not enough time to conduct other types of audit, and the volume of documentation is quite large. Express check is indispensable in cases when it is planned to acquire a large company or its share. During the audit, an assessment is made of all or all of the tax risks, or a certain part of them in a particular area of work.

Conclusion

Tax audit at almost all enterprises is carried out according to the above scheme. These or other features of the audit can be determined by the specifics of the work of the enterprise. For example, mining of minerals is subject to various taxes, the order and amount of payment of which differs depending on the raw materials (minerals, oil, metals, etc.). Violations in the case of deductions from profits, as a rule, are connected with the incorrect definition of the base of taxation, the use of benefits or mathematical inaccuracies. However, errors in the calculation of VAT are due to incorrect application of the tax to the deduction. In some cases, the scheme provided in the law is used to evade paying it to the budget.