Procedure of work with the tax authorities of the Russian Federation
In addition to submission of the statements, taxpayers interact closely with the representatives of the tax authorities in the course of execution of tax control and in the course of registration of cash register equipment (hereinafter referred to as the CRE).
Tax control actions
Activity of the authorized bodies on control over observation of the law on taxes and dues by the taxpayers, tax agents and payers of dues is recognized tax control.
Tax control is exercised by the officials of the tax authorities within their competence by means of tax inspections; receipt of explanations; verification of the data of accounting and statements; examination of premises and territories, used to derive income (profit); as well as in other forms, provided by the Tax Code of the Russian Federation.
Tax authorities conduct the following types of inspections:
1) desk tax inspections;
2) field tax inspections.
Desk tax inspection
The desk tax inspection shall be held at the location of the tax authority on the basis of tax declarations (calculations) and documents, provided by the taxpayer, as well as other documents on activity of the taxpayer, availability with the tax authority.
The desk tax inspection shall be held by the authorized officials of the tax authority in accordance with their official duties without any special permit of the head of the tax authority. Inspection shall be held within 3 months from the day of the taxpayer’s submission of the tax declaration and documents, which shall be attached to the tax declaration, unless the law on taxes and dues provides for other period.
If the desk tax inspection revealed errors in the tax declaration and (or) discrepancy between the data, contained in the presented documents, or non-conformity of data, provided by the taxpayer, with the data, contained in the documents, available with the tax authority, and obtained in the course of tax control, is revealed, the taxpayer shall be informed thereof. The tax authorities shall send a claim to the taxpayer to provide the required explanations within 5 days or to make the corresponding corrections within the established period.
The taxpayer, providing explanations to the tax authority concerning the revealed errors and (or) contradictions, is required additionally to provide the tax authority with the extracts from the tax and (or) accounting ledgers and other documents, confirming reliability of data, included in the tax declaration.
A person, conducting the desk tax inspection, shall review explanations and documents, provided by the taxpayer. If after consideration of provided explanations and documents or in the absence of explanations the tax authority establishes the fact of commitment of the tax offence or other violation of the law on taxes and dues, the officials of the tax authority shall make the inspection report.
In the course of the desk tax inspection the tax authority may not claim additional information and documents from the taxpayer.
Field tax inspection
Inspection shall be held on the territory (in the premises) of the taxpayer on the basis of the decision of the head (deputy head) of the tax authority. In case, if the taxpayer does not have an opportunity to provide the premises for the inspection, the field tax inspection can be held at the location of the tax authority.
The decision to hold the field tax inspection shall be made by the tax authority at the location of the organization or at the place of residence of the individual entrepreneur.
The field tax inspection in respect of one taxpayer can be held by one or several taxes. The subject of inspection is correctness of calculation and timeliness of payment of taxes.
Within the field tax inspection the period can be inspected, not exceeding three calendar years, preceding to the year, in which the decision is made to conduct inspection.
In case of the taxpayer’s submission of the specified tax declaration within the corresponding field tax inspection the period shall be inspected, for which the specified tax declaration is presented.
The tax authorities may not hold two and more field tax inspections by one and the same taxes for one and the same period. The tax authorities may not hold more than two field tax inspections in respect of one taxpayer during the calendar year, excluding the cases of adoption of the decision by the head of the Federal tax service of Russia, on the need to conduct the field tax inspection of the taxpayer in excess of the indicated restriction. When determining the number of the field tax inspections of the taxpayer the number of conducted inspections of its branches and representative offices shall not be taken into account.
The field tax inspection cannot be last for more than two months. The indicated period can be extended to four months, and in exceptional cases – to six months. The head (Deputy head) of the tax authority is entitled to suspend the field tax inspection. The overall period of suspension cannot exceed six months.
A taxpayer shall provide an opportunity to the officials of the tax authorities, holding the field tax inspection, to study the documents, related to calculation and payment of taxes. The officials of the tax authorities shall be allowed to study the originals of documents only on the territory of the taxpayer, excluding the cases of holding of the field tax inspection at the location of the tax authority.
In case if the officials holding the field tax inspection have sufficient grounds to suppose that the documents, indicative of commitment of the offence, can be destroyed, concealed, amended or replaced, these documents shall be seized.
If required, the authorized officials of the tax authorities can hold inventory check of the property of the taxpayer, as well as examine production, warehouse, trade and other premises and territories, used by the taxpayer to derive incomes or related to maintenance of taxation objects.
On the last day of the field tax inspection the inspector shall make a report on the conducted inspection, which records the subject of the inspection and the period of its holding, and deliver it to the taxpayer or his representative. In case, if the taxpayer (his representative) evades receive of the report on the conducted inspection, the indicated report shall be sent to the taxpayer by registered mail.
The period of holding of the field tax inspection shall be calculated from the day of adoption of the decision on appointment of the inspection and up to the day of drawing of the report on the conducted inspection.
Procedure of registration of cash register equipment
For registration of the CRE in the tax authority the taxpayer shall submit an application for registration of the CRE to the tax authority (at the location - for the legal entity or at the place of residence - for the individual entrepreneur - individual). The application for registration of the CRE, subject to application by the separate subdivision of the organization, shall be submitted by him to the tax authority at the location of this subdivision.
The certificate of the CRE, subject to registration, and the contract of its technical support, concluded with the technical service center, shall be attached to the application.
Latest within 5 working days after the date of submission of the application and required documents, the tax authority shall register the cash register equipment by introduction of information about in the register of the CRE. The tax authority shall issue the registration card of the CRE to the to the organization simultaneously with registration of the cash register equipment, as well as return the documents, attached to the application.
Re-registration and de-registration of the CRE shall also be made within 5 working days, after the date of submission of the application to the tax authority, in which the CRE is registered. The certificate of the CRE and the registration card shall be attached to the application.
A note of registration, re-registration and de-registration shall be made in the certificate of the CRE, which shall be certified by the seal of the tax authority.
©The material is prepared by Pecherskaya L.A., Expert of «RosCo»
October 16, 2012