What are the terms of the on-site tax inspections? The procedure and the maximum period of the on-site tax audit

The term of the on- site tax audit, or rather, its violation, is often controversial. In general, all activities of this industry are regulated very carefully and specifically. However, in order to realize its entire essence, it is first of all necessary to understand what the RF Tax Code means under these actions.

What is a tax audit

State control affects all areas of society. Payment of taxes is one of the main ways to ensure the country's budget, which explains the importance of this sector. If we talk about control in the sphere in question, then it extends absolutely to any person, be it physical or legal. All means, methods and conditions for its implementation are fixed by law, which also confirms the special significance and attention of the state.

So, what is control in a specific, considered sphere? Tax audit is always a set of certain actions. It is aimed at determining whether or not certain estimates are valid. The subject of such activities, respectively, will be exclusively the tax authority, which has a large number of special powers in this area.

Classification

Types of checks are not very diverse, but the division into them is quite significant. Depending on the importance, there are usually two classifications of tax audits that occur most often. The first criterion is the frequency of inspections. They can be either primary or secondary. That is, from the very name of the species it follows that the checks are fundamentally different among themselves when they are performed for the first time or when it happens repeatedly. Actually, all the difference is only in order and timing.

The second classification is the most popular, used constantly and is the main one: field inspection and cameral. This is the control carried out at the location of the organization or in the tax authority itself, respectively. Most often, the first option is the most ambitious one, which requires careful examination of all documents and facts, and the second is the simplest way to control the calculations made by citizens.

The tax authority and its powers

The Tax Code of the Russian Federation is considered one of the most voluminous codified laws of the Russian state. It contains a huge number of norms relating both to certain types of taxes, the procedure for their payment, and to the powers of the relevant bodies. Their activities are regulated no less, and sometimes even more than the actions of citizens in this area.

So, one of the main powers of the tax authority is to conduct checks, control over the deductions of citizens. In addition, they are obliged to comply with all the necessary regulations, for example, the period of the on-site tax audit involves a couple of months of work. Failure to comply with this rule leads to negative consequences for the relevant body.

Field check form

Each type of control is found in legal relations related to this field, constantly. Field inspection differs in several aspects from other similar species. Its feature is that it completely absorbs the territory of the payer. In addition, the deadline for a field tax audit is also specific in comparison with other control options.

So, how to define the concept under consideration? Field inspection is a kind of control, which involves studying and comparing all the necessary primary documents of the organization. It is important to remember that such actions are carried out solely on the decision of the management and, moreover, only at the place of the taxpayer. It is these specific features that distinguish on-site inspection from other equally important species.

Determination of the objectives of this activity

What is the motivation of the state when it creates so many norms for the regulation of certain relations? Of course, the whole point of control. Any attitude requires rules, otherwise everything will turn into uncontrollable actions of a completely diverse and, moreover, chaotic character. Actually, the tax law, inspections, including exit ones, have similar purposes to the state, since it is they who are the ones who are built.

The main objectives, set by the tax authorities, are considered to be very typical for this sphere results. During on-site inspection, violations are detected, prevented and eliminated. Usually, such activities are carried out in case of reorganization or liquidation of a legal entity, and accordingly, the goal is also to identify possible illegal incomes and deductions.

Terms of verification

Any activity requires a clear regulation. The tax authorities have many rules, which are concluded not only in the Tax Code of the Russian Federation, but also in other acts. In addition, there are local acts that determine the entire process of implementing such actions. So, with regard to the control function, and in this particular case we are considering the procedure and terms of the on-site tax audit, of course, several conditions are necessary.

The form of control under consideration is specific for all points, including the issue of its implementation. The first thing that is necessary for on-site inspection is the consent of the head of the tax authority. Without his decision, it is impossible to carry out such actions. In addition, it is always important to remember that the duration of the on-site tax audit should not exceed the established limits.

Another condition for conducting this check is the position of the organization to which these actions are directed. The exit form of control is realized only when there is liquidation, that is, the abolition of a legal entity, or a change in its OPF, that is, reorganization. This is an important aspect, since it is at this stage that it is particularly important to identify possible violations, as well as hidden revenues and unpaid taxes.

Checking order

Everything necessary is fixed in itself by the Tax Code of the Russian Federation. He explains in detail and precisely which actions follow one another, so that the results of the control carried out later do not lose their significance. The tax authorities need only adhere to the established rules, which state what the terms of the on-site tax inspections are, what reservations and restrictions exist.

So, if we talk about the procedure for conducting the audit, it is simple. After the permission of the head of the tax authority is received, at least two inspectors are sent to the organization. Usually, more of them are not required. They are for the necessary time, but without exceeding the time of the on-site tax audit, investigate and compare all the necessary papers.

What are the terms for conducting on-site tax audits

The order of any activity is always regulated. The term of the on-site tax audit is calculated after its appointment. As it was said above, the permission of the management is the initial stage, which means that it is the starting point for the days allocated for the implementation of the monitoring function. The Tax Code of the Russian Federation fixes several terms. The minimum of them is two months - this is the total period of the on-site tax audit. However, this does not mean that the bodies are limited only by these days.

The law implies the possibility of increasing this period of time. Of course, this requires special permission. This issue goes to the authority that oversees this area, namely, to the tax authority. In each specific case, the grounds and procedure for this are considered separately.

Upper Time Limits

What is the maximum period for conducting an on-site tax audit is recorded only by the Tax Code of the Russian Federation. As in many sources of law, the option of hiring a period of time for more effective government activities is very popular and absolutely acceptable. However, the law in this case does not provide an opportunity to carry out such activities as tax control, for any time.

Article 89 of the Code, in addition to the minimum, or, in other words, general, also determines the maximum period for conducting an on-site tax audit. The law fixes a time period of six months. Of course, theoretically, but in the end and in practice, there are different cases, but this rule is considered the key, its violation entails consequences for the tax authority.

According to the norms of the codified certificate, the period for conducting an on-site tax audit can not exceed the established upper boundary in six months. This time, according to legislators, is enough for full and thorough control, while it should be understood that such a passion for work time is allowed and not always applied. There is no reason to believe that any request for an extension of time will be granted, which means that the benchmark should be for the minimum period of time.

Grounds for extending the time of verification

As already mentioned, the Tax Code allows for an increase in the time during which the relevant authorities will carry out the necessary actions to control taxes and charges. The law sets a time limit of two months, four and six. The last two options are exceptions, without due cause, not being used in practice. So, in spite of the fact that the term of the on-site tax audit is sixty days, it is necessary to pay attention to other options.

The time given to control by the tax authorities depends on how large the organization is, whether there is a violation of legislation by the taxpayer, and, of course, whether there are circumstances from the category of force majeure. In the event that there are conditions suitable for at least one of the above categories, the time for conducting an on-site tax audit may well increase by order of the head of the relevant body.

Renewal Procedure

Any change in the progress of a particular work of the tax authorities requires special attention. Changing the time frame means changing the order, since the entire action plan must be completely revised for the new provisions adopted. So, for the extension of the inspection time, permission is necessary, as well as for the implementation of such activities as a whole. But who gives the right to this?

As is known, the period for conducting an on-site tax audit is calculated from the moment the permission was received by the head of the relevant body. When the time for the implementation of control functions requires an extension, the meaning of the action is the same, except for the moment that the consent is given by another entity. In cases of prolongation of terms, either the Administration of the Tax Service or the Federal Tax Service of Russia participate in the decision-making process.

What is included in the on-site tax audit period

The peculiarity of this form of control over the document turnover of taxpayers is that it is carried out exclusively on the territory of organizations that have become the object of such actions. So, due to the fact that employees of the tax authority carry out control in the territory of the taxpayer, all actions performed by them will in aggregate give exactly a field check when they are carried out in the organization. Everything that happens outside of it, even if implemented by inspectors, will not enter the period under consideration.

If we talk about some specific actions, the tax audit includes the three most common ones that help to gather all the necessary information. This is an inspection of all the premises and territories of the organization, demanding and researching documents related to the tax sphere, and carrying out an inventory, which may also indicate a violation of the law.

Value of on-site tax audit

Federal authorities control every sphere of activity of the whole society. Taxes and fees are not deprived of attention. The issue of regulating this direction has always stood at the forefront. As for control by the tax authorities, it is no less important, as is regulation by law. All this is interrelated, since the code gives a theory, and the Federal Tax Service of Russia, and often the Federal body, implements it in practice. Field tax audits are one of the most common, since they are considered to be the most effective in combating violation of legislation, non-payment of taxes and concealment of income.