Tax inspection of taxpayers
Cameral check is a type of check,conducted within the tax authority in pursuance of the Tax Code of the Russian Federation. This type of documentation viewing is carried out on the basis of tax returns provided by the payer, as well as other documents that would confirm the calculation and payment of taxes.
Cameral check conducted by employeestax service without special permission in the form of an order of the management of this body in accordance with their functional duties. The duration of this verification process is not more than three months from the date of the actual provision of the necessary documents to the auditors. This date is considered the beginning of the audit.
In pursuance of Art.31 of the Tax Code of the Russian Federation by the tax authorities during the review of the necessary documentation, the payer may be summoned by a written notification to provide some explanations. In addition to this, a desk audit allows information about the payer's activities in cooperation with counterparties. At these business entities, the tax authority also requests documents on this interaction. This check is called "counter".
Cameral check consists in the implementation ofcontrol of completeness and correctness of filling in all necessary details, correctness of calculations of submitted reports, comparability of their results, and compliance with the approved rules for completing these statements.
In the detection of certain violationsby the auditors, an audit report is drawn up by the auditors. In the case of a calculated surcharge of taxes, identified by a desk audit, the tax authority sends a request for payment of this amount from default interest. If the taxpayer fails to comply with the demand in the prescribed time, then the tax authority will decide whether to collect the tax amount and penalties in a compulsory manner.
Cameral check, according to the Tax Code of the Russian Federation, can cover no more than three years of the subject's activity, which preceded the audit.
Modern Russian Tax Policythe priority direction of the control work has chosen to strengthen the analytical work with the introduction of a comprehensive economic and legal analysis of the financial and economic activities of the entities. Therefore, the concept of tax control is reduced to conducting desk audits. This is due to such circumstances:
- Desk audit - less labor-intensive form of tax control and amenable to automation;
- this type of verification work existsthe ability to cover all taxpayers who have been reported to the tax authorities. And when performing on-site inspections, the tax authorities can check only a quarter of the total number of payers.
Also, a desk audit can have an importantmeaning in two aspects. The first is the controlling means of the correctness and reliability of the preparation of tax returns. The second purpose of this check is to use it as a guide in selecting the payers for the implementation of on-site scheduled inspections.