Cameral check what is it? Timetable for desk verification
The article will consider in detail what isa desk audit, what goals it pursues, will determine the main features, timing and location of its conduct. The registration and appeal of the results of the audit will be given special attention.
Cameral tax control
Cameral check - what is it? Before answering this question, it is necessary to say a few words in general about the inspections conducted by the tax authorities.
Tax audits, being an effective tooltax control, allow to achieve uniformity of application of the norms of law in the sphere of taxation, observance and strict adherence to these norms. There are two types of checks:
- Cameral (CNR).
- Departure (GNP).
The KNI is more efficient than the exit one, since it allows to cover a larger number of taxpayers due to their specifics.
Cameral check - what is it? What goals does it pursue and which principles are guided? About this below.
The conduct of the CNR is regulated by the norms of the Tax Code of the Russian Federation, the Methodological Recommendations for its Conduct and the approved forms of documents for this verification.
Objectives of the CNR
The main goals, aimed at achieving of a desk audit, are:
- Control over the correctness of the application of tax law.
- Detection and suppression of tax offenses.
- Verification of the legality of the declared benefits and deductions reflected in the tax return.
The right to conduct a desk tax audit falls within the competence of the tax authorities of the Russian Federation.
Principles defining the essence of CNR
The principles of desk verification are essentially the features of its appointment and conduct.
- The subject of the inspection: the KNI's subject matter is the documents submitted by the taxpayer, as well as the documents that are in the possession of the inspection.
- Place of verification: CNR, unlike GNP, is carried out by the tax inspection, and not by the inspected person.
- The persons conducting the audit: as indicated above, the inspection is entrusted to officials with special powers. There is no special permission to carry out the check.
- Period of time covered by the audit: the period specified in the declaration.
Timetable for desk verification
The CNR shall be maintained within 90 days of the submission of the declaration or calculation to the inspection. In practice, it may be difficult to determine the start date of the audit.
For example, according to the Tax Code of the Russian Federation, the date of submissionthe date indicated on the postmark stamp shall be deemed to be the date of the declaration. Accordingly, if the letter is lost in the mail and will go for more than 3 months, it turns out, the inspection period will expire by the time of receipt in the inspection?
Clarity was introduced by the Federal Tax Service in its letter, according towhich can not be verified until the receipt of the declaration by the tax authority. Thus, the date on the postmark of the letter will be considered the date of submission, and the date of receipt of the verification is the date of receipt of this declaration by the tax authority.
Obtaining documents within the framework of the CNR
Request for information within the KNI is made in the following cases:
- In case of detection during the inspectionmistakes, inconsistencies and disagreements between the data contained in the submitted declaration with data in supporting documents or information available in the tax authority, the department of desk audits has the right to demand explanations from the taxpayer or to correct inaccuracies in the submitted declaration.
- If the tax to be paid is less than in the primary tax return submitted to the inspection, the inspector has the right to demand explanations and documents justifying the legality of such reduction.
- Similar explanations will have to be provided also if the declaration states a loss. Only in this case they will concern the validity of the application of this loss.
- In addition, it will also be necessary to confirm the tax benefits declared in the declaration.
- If VAT is refunded, the inspector may request documents confirming the validity of the deduction application.
The tax authority does not have the right to request other documents.
Having established the principles and objectives by whichthe cameral check is guided that it gives the taxpayer and what features of the audit flow from this, we will analyze the main stages and directions of this type of tax control, as well as the specifics of processing and appealing the results of the audit.
Conventionally, we can distinguish several stages of the CNR:
- Acceptance and registration of the declaration in the AIS "Tax".
- Arithmetical and cameral control of the received declaration.
- Implementation of direct control measures to verify the submitted document.
- Completion of the CNR.
- Preparation of an act of CNR or other document.
Directions for conducting CNR
At carrying out of check cameral department:
- Compares the indicators of the submitted declaration with the data of the declaration for the same tax for the previous period.
- Carries out the analysis of indicators of the presented declaration and indicators of declarations on other taxes.
- General analysis of the data contained in the declaration with the data of the tax authority.
Cameral check. Documents that make out its result
In case of finding the circumstances of the violationlegislation on taxes and fees, expressed in non-payment of taxes, underreporting, unreasonably declared deduction or loss, untimely submission of the declaration and other violations, the inspector makes up an inspection report.
The certificate must be drawn up within ten days (workers) and signed by the auditors and directly to those with respect to whom the audit was carried out.
The CNR act must include the following information:
- Date and number of the act.
- Initials and positions of persons conducting the audit.
- Name of the inspected person (full and shortened).
- The day of submission to the inspection declaration.
- The registration number of the declaration.
- Start and end date of the check.
- List of control measures.
- Revealed events of a tax offense.
- The results of the audit, the assigned measure of responsibility and proposals for the elimination of violations.
Within 5 days, the act of desk verification is transferred to the taxpayer in the hands or otherwise.
If it is not possible to hand the act personally or the taxpayer shies away from receiving it, the tax authority sends the act by mail.
As a general rule, fixed in the Taxcode, the date of receipt of the audit certificate by the taxpayer, the 6th day from the date of sending the act by mail should be considered. But in this case, in practice, often there are misunderstandings associated with the fact that a person receives an act much later than the deadline, and therefore is deprived of the right to submit an act of his objections. Therefore, the day of receipt of the act by the taxpayer should be regarded as correct, which is confirmed by the data of the post of Russia.
After 10 days after the receipt of the certificatea desk audit for VAT, personal income tax and any other tax, or rather, documents received during its conduct, are subject to review by the head (deputy head) of the inspection.
The inspecting person is obliged to notify the auditee about when the examination of the materials received during the inspection will be held.
The absence of a person who is notified of the date and place of inspection can not be a reason for postponing the date of examination of the inspection and is conducted in such a case without him.
If the auditor needs to obtainadditional information or to study newly discovered circumstances, the head of the inspection may decide to conduct additional measures of tax control. The duration of these activities should not exceed one calendar month.
After consideration of the audit materials, a decision is made to attract or deny prosecution.
So, we have defined the stages and directions, the specifics of the design of this type of control, such as desk inspections. What is the appeal of the verification act and how does it happen, we will consider further.
Appeal of results of cameral tax control
If a person does not agree with the conclusions reflected in the act, he can send his objections to the inspection as a whole throughout the entire act or to certain of its provisions.
Objections must be submitted in writing in a period not later than one calendar month from the moment of receipt of the act.
Objections of the taxpayer shall be considered within 30 calendar days from the date of receipt by the latter of the act of verification, and after their consideration a decision is made.
The decision of the tax authority shall come into force one month after its receipt by the taxpayer, in case it is not appealed in the appeal procedure.
A person who does not agree with the decision is entitled to file an appeal within a month, which must be considered by a higher authority within 30 days.
The decision rendered by this authority comes into force from the date of its signing and can be appealed only in court.
In view of the above, it can be concluded that the question of whether a desk audit - what it is - is fully covered.