How to learn about planned checks. The tax authorities are needed for good reason to start an on-site inspection. Selection of candidates for verification

You can get acquainted with it on the official website of the Prosecutor General's Office of the Russian Federation (http://plan.genproc.gov.ru/plan2017/). To find out whether checks are scheduled for a particular company or IP, you need to enter the following data in the search form (can be limited to something with one or more points):

• name of the organization or FULL NAM;
• month of verification;
• name of the state control or supervision;
• the address of the object being checked.

If a business entity is really to be verified, in the search results will be reflected including its duration in working days or hours, as well as the subject of verification (for example, consumer rights, sanitary-epidemiological supervision, fire supervision, supervision in the field of industrial safety, compliance with licensing requirements, etc.).

What should be taken into account when drawing up a response to the request of the controlling authority during the inspection? How to estimate compliance with the law of actions inspectors? Users of the guarantor can get operational assistance to telephone experts by connecting a new product. "Expert advice. Checks, taxes, right" .

Recall, the Prosecutor General's Office of the Russian Federation places a consolidated plan for inspections of economic entities annually on the basis of the data submitted by the regulatory authorities (federal law of December 26, 2008 No. 294-FZ "On the protection of the rights of legal entities and individual entrepreneurs in the implementation of state control (supervision) and municipal control "; further - Law No. 294-ФЗ). In this case, tax checks are not included in the plan.

Starting from January 1, 2017, another form of checks appeared - a control purchase. But such purchases will be held without prior notice to the company or IP and on the grounds provided for for unscheduled inspections (). Therefore, in the consolidated plan of checks of information about them.

Subjects of small business are still used by supervisory holidays, which will last until December 31, 2018. This means that planned inspections against them are not conducted if during the last three years they have not allowed gross violations. If a representative of a small business will still find a record of the upcoming test on the website of the Prosecutor General's Office of the Russian Federation, it can.

What is a tax audit

Tax audit is the most effective method of tax control.

During the tax audits, the tax authorities collect information on the taxpayer's activities. At the same time, various methods are used: conducting surveys and interrogations, request for explanations and documents, inspection of the organization's property, comparison of documents and information obtained from various sources.

The analysis of all the data obtained allows the tax authorities to identify the violation of tax legislation.

Consider more details of checks when inspectors can initiate tax audits than guided by their conduct, as well as the rights and obligations of verifier and taxpayers during the inspection.

Types of checks of FTS.

The Tax Code provides for two types of tax audits:

• exit - are held at the address of the taxpayer;
• cameral - held within the tax inspection walls.

A counter check is an element of the exit or desk check.

By volume of the issues of questions, tax checks are:

• complex - verification of the enterprise for compliance with tax legislation as a whole;
• target - checking individual operations of the taxpayer or to comply with tax legislation in a separate direction (according to a specific transaction, according to foreign economic activity, etc.);
• thematic - verification of compliance with individual norms of tax legislation (for example, the correctness of the calculation of VAT or income tax).

According to the method of checking:

• on solid - all taxpayer documents are checked; Typically, there are tax audits of small businesses;
• selective - the sample of documents is investigated; As a rule, so check firms with a large document flow.

Also allocate:

• control checks conducted by a higher tax authority in order to identify violations of inspectors made by testing the IFSS;
• repeated checks during which the same taxes are checked for the same periods by which the verification has already been carried out.

Cameral check

As part of the cameral audit, completeness and correctness of the calculation of a particular tax in one tax period are checked. Such an inspection of Yurlitz FTS is based on the presented declarations (calculations) and other documents obtained during the tax control.

It is the opinion that only unprofitable declarations, with a tax on compensation or declared benefits. This opinion is mistaken. The cameroller automatically begins on the day of representing any declaration - the decision of the manual for its start is not required.

On check inspectors are given 3 months. From this rule there is an exception.

2 months - the deadline for checking the VAT declaration, except for foreign firms providing electronic services in the Russian Federation, they are checked for 6 months.

Suspension or extension of the values \u200b\u200bof cameral checks of the NC is not provided. Exception: You can extend to 3 months check of the VAT Declaration.

The act on the results of the cameral check is made only in the case of disorders. It is allocated for 10 working days.

In-depth cameras check

An in-depth camery testing is evidenced by the receipt from the tax authorities to submit documents and explanations.

Inspectors have the right to request explanations in three cases (clause 3 of Art. 88 of the Tax Code of the Russian Federation):

• when identifying errors or inconsistencies with another information available in the FTS;
• when presenting a refined declaration, in which the amount of the tax is less than in the primary;
• when applying for a loss in income tax declaration.

Submit explanations needed within 5 business days.

The request for documents during the camera is possible only in the following cases:

• tax breaks are applied, including reduced tax rates, or are reflected amounts not subject to taxation;
• declared VAT for reimbursement;
• a profit tax declaration is represented by a member of the Investment Association Agreement;
• after more than 2 years, a refinement is presented with a decrease in the tax amount or with an increased loss amount;
• when verifying taxes related to the use of natural resources;
• the data presented in the VAT declaration disagree with similar data in the declarations of counterparties;
• declarations on excise taxes are declared deductions.

The requested documents must be submitted within 10 working days.

Do not know your rights?

Exit Check

For the start of the field check, it is necessary to resolve the head of the IFSN or his deputy. If the organization cannot provide the checking room, the check is carried out in the inspection room.

The time-checked period may not exceed the three years preceding the decision to conduct an audit.

The maximum verification period is 2 months, but in some cases it can be extended to 4 or 6 months. For checking branches and representative offices, 1 month is given. The day of the beginning of the check is the date of decision on its holding, the end of the end is the date of the certificate of a certificate conducted.

Check may be suspended for a maximum of 6 months, if necessary:

• get information from foreign government agencies;
• get information or documents from counterparties;
• conduct an examination;
• transfer into Russian documents received during the verification.

Exit check may be complex or thematic.

Counter check

NK does not contain such a concept as counter checks of the FTS. However, this term is firmly entrenched behind requests that tax authorities are sent to counterparties of checked companies.

The counter check is an element of an exit or desk check or a way to verify individual operations of the company outside the scan framework. It allows you to compare various copies of the same document, as well as make sure that the organization's real existence of counterparties.

If the same document from the supplier and the buyer has any discrepancies or counterparty will not answer the request at all, it will indicate possible tax violations.

Answer the request in the opposite is necessary within 5 days from the date of it.

Repeated check

NK prohibits re-exit tax audit by the company according to the same taxes in the same period except for three cases:

• control check of a higher tax authority in order to control the work of the IFSN;
• submission for the already proven period of clarifying, in which the amount of the calculated tax is less than in the primary declaration;
• when reorganizing or eliminating a legal entity.

Re-check can cover no more than three years preceding the decision of the decision on its conduct. If the verification is carried out in connection with the submission of the updated declaration, only the refined tax for the period specified in this declaration is checked.

Not re-checking:

• tax checks that were not checked in the previous check;
• exit checks on taxes previously proven during the camera;
• cameral check of a refined declaration.

Procedure for conducting inspections

As already mentioned, the exit tax audit of the Ltd. and firms with another organizational and legal form begins with the decision to hold it. The solution necessarily indicates:

• name of the organization's verifiable;
• taxes for which the verification is carried out; with a comprehensive test indicated "for all taxes";
• checked period;
• posts and surnames inspected.

During the calendar year, more than two on-site inspections cannot be carried out.

In suspension, all the actions of tax authorities in the organization are terminated, all documents except seized are returned.

During the on-site tax audit of a legal entity, as well as in a challenge check of the VAT declaration, the tax authorities can:

• interrogations, inspections, inventory, examination;
• call witness;
• attract experts and translators;
• celebrate documents and produce their recess.

At the end of the field check, a certificate is drawn up. It is awarded by the taxpayer personally, and if it is impossible to do it by mail and is considered to be received on the 6th day from the date of sending. From the date of its preparation, 2 months is given (3 months when checking the consolidated group of taxpayers) on the execution of the act.

Registration of test results

Unlike the Camera, the act on the results of the field inspection is always compiled. When identifying violations to it, confirming such facts documents are applied. Within 5 days, the act is awarded the taxpayer personally or if it evasion from receiving, sent by mail.

After receiving the act of the cameral or on-site check, the organization has a month for the submission of objections. After this period, the test materials are considered. About the date and place of consideration of the tax authorities are obliged to notify the taxpayer. The absence of such notifications is the basis for the cancellation of the verification decision.

According to the results of consideration of materials, one of the following decisions are made:

• on attracting a taxpayer to justice;
• on refusal to bring to justice;
• on holding additional activities of tax control.

Additional events are given 1 month, it is impossible to extend the period.

The decision to attract or refuse to bring to justice is awarded within 10 working days from the date of adoption.

Appeal of an act of verification

If the organization does not agree with the decision made, it has the right to submit an appeal to the higher tax authority within a month from the date of its receipt. You can challenge as a decision in general and its part.

The complaint may be left without consideration if:

• missed the deadline for its submission;
• disrupted the order of its submission;
• received a review of the complaint;
• previously served a similar complaint;
• violations of the rights of the claim of the complaint have already been eliminated.

The term of consideration of the complaint is 1 month, but it can be extended to 2 months. According to the results of the consideration of the complaint, one of the following decisions are made:

• leave the complaint without satisfaction;
• cancel solution completely or in part.

The decision can be appealed to the taxpayer in court.

The Tax Code provides two types of tax checks: cameral and exit. The procedure for their conduct and appealing results is governed by Chapter 14 of the Tax Code of the Russian Federation.

One-day and climes-dependent companies will be in priority of tax audits 2017. Changes, new rules for cameral and exit audits and, when recovering debts, consider in the article.

New tax audit rules 2017: What are the associated changes

The Federal Tax Service of Russia published on Nalog.ru "Tax passport" of each region and statistics on the unreight of companies in the country as a whole. Debts rose more than ever in recent years. Because of this, the tax authorities are tasked in the fastest time to reduce the amount of the debt of companies. Will come from all sides.

Let's deal with what will be tax checks 2017, to which changes, the new rules you should prepare.

Cameal and exit tax checks in 2017

Tax checks 2017 will be more dangerous - inspectors are trying more and more detached not only on exit audits, but also on camerals. Special attention on all checks will be addressed to transactions with one-day. This is reported by the tax authorities surveyed by us. The company will ask for explanations or documents on such transactions. And some inspections immediately demand to remove costs and deductions, if the counterparty is listed in the database of one-day. There are still new trends in the nearest checks.

Frequent camels. In-depth cameers are carried out by 20 percent more often than a year ago. It means that the likelihood of the fact that explanations or documents for in-depth revision and larger additions are requested from you. Thus, the average price of one effective cameras increased dramatically for the year - up to 58 thousand rubles. It is 39 percent more than last year (41,700 rubles). The tax authorities report that the accruals increased due to the recording of VAT - the FTS program now automatically detects discrepancies from the supplier and the buyer. At the same time, the share of the resulting accommodation is still on site - 5 percent.

Dear field checks. Every year, the inspectors are less and less and less frequently to companies - for the first nine months of 2016, the tax authorities checked 17,362 organizations, and a year ago - 19,749. But it is not possible to avoid claims to anyone - 99.3 percent of field checks, as before, end Dincons. Almost half - by 45 percent - the average price of the departure check has increased. According to the nine months of 2016, it is 14,605,000 rubles, and a year ago, the tax authorities were charged much less - 10,044,000 rubles. But in your region the price may differ. For example, in Moscow it is 41.6 million rubles, in St. Petersburg - 71.8 million rubles, and in Krasnodar Territory - 4.9 million rubles.

All this suggests that the tax authorities are still planning revisions. The tax checks will not be exception and tax checks 2017. Changes, new rules allow you to choose potential violators using the ACC-2 system. In 2017, the tax authorities will plan on-site inspections primarily on the basis of breaks that the program has identified in VAT declarations.

In 2017, the tax authorities also plan comprehensive checks of interdependent companies. That is, they want to check the entire group of such organizations at once. So the inspectors will be able to analyze the transactions between dependent counterparties, to identify business crushing, including those held in order to remain on simplified.

But the most dangerous checks are still those that taxes are carried out in conjunction with the police. For the first nine months of 2016, the tax authorities conducted 4623 joint checks. The price of the revision was 25,428,000 rubles. This is 20 percent more than in 2015.

The middle price of the exit and cameral check in your region you can look at the table (below).

New checks of contributions. The tax authorities will check contributions. But starting the inspectors will not be offended. First, work will be the same methods that the NDFL (a letter of the Federal Tax Service of Russia of October 20, 2016 No. ZN-18-1 / 1103). That is, the tax authorities will ask for an explanation of a low salary, to call for salary commissions, to include on the inspection plan, those suspected in the underestimation of the NDFL base and contributions.

Field checks of IFTS for 2017: Plan and check schedule

Unlike other departments (for example, funds), tax inspectors do not publish a plan and schedule of inspections for the coming year.

On non-tax checks can be found on the website of the Prosecutor General's Office. In a special form, you need to specify the main data about (OGRN, INN, name), and the service will show who, when and how often will be checked. The schedule for 2017 should appear in the near future.

Recovery of tax debts in 2017

How to tax debts. According to official statistics of the Federal Tax Service of Russia for all major taxes - profits, VAT, NDFL - money received money on average by 5 percent more than last year. The fall in payments was recorded only on the NDPI, and the amount of property taxes is completely reduced (by 2%). But at the same time, tax debts are growing in all regions of the country. It turns out that this year the companies paid more than a year ago, but the budget must be left more than last year.

According to the NALOG.RU website, from January 1 to September 1, 2016, the debt increased by 16 percent. Over the last five years of such a sharp jump, it never happened. Therefore, in all regions, the tax authorities began reinforced measures to recover arrears. This is especially true to themselves companies in Moscow, Moscow Region, St. Petersburg, the Kabardino-Balkarian Republic and the Krasnodar Territory - here are the largest debts.

How the IFTS will accumulate debts.First, the company will cause a debt commission. Many companies even before the commission or immediately after it transfer part of the debt to the budget to convince the tax authorities in their good faith. You can also agree with the tax authorities a gradual debt payment. Secondly, remove from accounts in banks. Including if after the commission, the tax authorities will not receive results. If there is not enough money in the account, debts contribute to property. Thirdly, try to recover debts from a new company if the business transferred to it. Or personally from the director, if the company as a result of large debts has become bankrupt.

And fourth, will require clarifying. Previously, the inspectors often asked the company to hand over the clarifying and reduce the amount of tax to the one that she paid in fact so as not to be listed. Now the service management prohibits so manipulates with clarifications. Therefore, such places are possible not often. But 6-NDFL clarifieds will be asked. This year, as inspectors claim, the discounts on NDFL increased due to errors in 6-NDFL. Remove arrears and penalties can be clarified.

Council
For a safe tax burden by industry in your region, see the website of the FTS Nalog.ru in the "Statistics and Analytics" section\u003e "Tax Analytics"\u003e "Tax passports"

Fighting Loss and Low Tax Load in 2017

Strengthen the work of unprofitable commissions is also one of the main tasks of tax authorities at the end of this year and in early 2017. We became aware of this from a letter of one regional UFNS. Moreover, on Commissions, the inspectors will process not only unprofitable companies, but also those who have the amount of taxes to pay below the average industry in the region. If you cause, you will need to pass a clarified on profits for nine months and remove the loss. And in the declaration for 2016 - to reflect the tax amount to pay, close to the safe tax burden in your region.

It is safer to go to the inspection and explain how you plan to leave a unprofitable or low-probability situation. Low load can be justified by the fact that sales decreased, costs increased, etc.
If you ignore the challenge to the Commission, there is a risk of field check and reinforced reader. And on checks, it will be more careful on checks. This is evidenced by the statistics of FNS. So, according to the first 9 months of 2016, the tax authorities were losses for 50 billion rubles. less than on checks. And on the inspections reduced losses totaling 358.8 billion rubles. - This is twice as bigger than in the same period last year (179.4 billion rubles).

Important!
How else are struggling with losses
From January 1, the rules for the transfer of losses for the future will change. Now the company has the right to write off the loss of past years without limitation. Since 2017, it will take into account a loss worth not more than 50 percent of the tax base of the current period. This limitation is introduced for all losses that have arisen since 2007. For example, on January 1, 2017, the company has a poor loss - 700,000 rubles. Tax base (profit) for the first quarter of 2017 is 500,000 rubles. Consequently, in the first quarter of 2017, you can take into account a loss in the amount of 250,000 rubles. (500 000 rub. × 50%). The remaining 450,000 rubles. (700 000 - 250 000) The company will be transferred to the following periods.

If the company has received a loss in the reporting period, then it is impossible to write off the losses of past years. Consider them will turn out only when the profit will appear. And no more than 50 percent of the tax base

How many IFTS puts holds on checks (data for 9 months of 2016)

Tax audits are necessary to control the introduction of mandatory tax amounts by entrepreneurs, identifying and eliminating violations. The tax service controls the correctness of calculations and the timeliness of payment.

The implementation of tax audits is simplified. Unandardial control methods are introduced.

Changes in tax policy in 2020

In the plans of the tax policy for 2020, to increase taxes in budget, not allowing increasing tax burden. Tools for obtaining the need for checks has become more.

Administration has changed significantly, contributions. The rules for the accrual of certain taxes also changed.

Administer insurance payments

Tax authorities control the introduction of insurance premiums in the FSS, PFR, FFOMS.

The calculation is provided monthly, no later than the 30th day of the current month (for the previous month). Payment is carried out next month to the 15th.

From 1.01.17 will receive the right to use this system of payers whose total income for 9 months did not exceed 90 million rubles. If for the year it will not exceed 120, work in the USN will continue. The maximum residual cost of funds under the transition to the USN should not exceed 150 million rubles.

By zero tax rate

It is used for main gas pipelines and gas production. This also includes the development of minerals, subsoil, production of helium, capital construction facilities. The complete list of objects is approved by the Government of the Russian Federation.

In encouraging payments

Unreasonable incentive payments for sports projects are not taxed, namely, for prizes in the Olympic, Surrilege, Paralympic participants and their coaches (specialists participating in preparation).

What these changes mean for taxpayers

Pros for taxpayers:

1. Reducing the deadline for submission of objections on the basis of expertise, other events. Its length decreased to 10 working days since the completion of the controversial event.
2. Competence of the requirement to the inspection of additional information on tax breaks. In addition to supporting documents, the provision of explanations on property problems, operations in the field of benefits may be initiated. This information must be provided within 5 days. All explanations on VAT are accepted only in electronic form. Paper version of the declaration is unacceptable. Penalty sanctions are appointed for failure to provide electronic version of the document.
3. More frequent verification of the reliability of information EGRUL.Moreover, all complaints and claims are considered (for example, from a competitor). Additional checks are initiated by the received signals, carried out within a month. Any suspicion of the federation of the company or its legal address is suspicious. For example, several YUL are registered in one address. During the inspection of dubious information, tax control has the right to suspend the company's registration. But in time it should last no more than a month. In confirming the presence of unreliable information of the business reputation of the head and the entire company is damaged.

What will be more often checked in 2020

1. Registration, registration. The functioning of the company without registration is qualified as "illegal entrepreneurship" (threatening up to 5 years in prison).
2. Legality of income and full payment of taxes. The salary is taken into account, other employee income. It turns out the presence of "gray" wages, although these violations are difficult to prove. When submitting contributions, only specifically exquisite amounts are taken into account.
3. The creation of "left" firms.With the illegal creation of Yul and the use of documents for this purpose, there is a risk of losing freedom to 5 years, and for the cashing of funds through fake companies - to 7.
4. Artificial overestimation of costs, purchase prices. In 2020, there is an increase in tax sanctions for the use of non-market prices.

Types of checks

Checks are presented with desk and away, planned and unscheduled.

Camera

It is conducted in the tax authority using tax returns. Legal verification of documentation, if (Art. 88 of the Tax Code of the Russian Federation):

• in the Declaration, a budget reimbursement tax is stated;
• submitted an application for a tax reduction, an increase in the amount of losses 2 years after the first declaration;
• a number of inconsistencies or contradictions were found;
• applicated the use of tax breaks.

When detecting offenses on the results of the cameral check, the exit may be initiated.

Exit

To avoid stressful situations, it is necessary to always be prepared for such meetings. Information can be received from the counterparty, the tax inspector. The database is closed for shared access.

Verification type checks include a thorough study of financial statements with the possibility of subsequent assignment of sanctions (from fine to arrest). You can not know about the upcoming visit in advance. But for 2020, the on-site inspection of the tax authorities are obliged to carry out at the end of the cameral audit in the presence of shortcomings.

Stages of holding:

1. Documentation analysis. It is conducted on the territory of the organization (enterprise) with a preliminary message and the presentation of a service certificate. Procedures: Request documentation, obtaining the necessary explanations, inspection of territories, recess required financial documents. Duration check should not be more than 2 months. Up to 4 months, the extension is competent in the following cases: belonging to the object to the number of largest taxpayers, force majeure.
2. Summing out results with a report. The report includes a taxable base, analyzed violations are analyzed, recommendations for correction are formed. If necessary, the amount of taxes is maintained, sanctions are appointed.

What first want to find tax authorities?If earlier in the priority of the search were unreasonable costs for additional accrual of profit and VAT, now the search for unlaced revenue was added. Even complaints are dismissed from the organization of employees. The courts are more often taken by the direction of tax authorities.

Suspending and extension

Checking taxpayers (exit or desk) can be suspended in the following cases:

• implementation of the counter check;
• recess required documents;
• implementation of expertise.

Extension can be implemented for many reasons:

• if the taxpayer is one of the largest;
• on available information from different sources about tax offenses;
• with incompeated force of force (fire, flooding, other);
• in the presence of separate divisions of the company;
• in case of failure to provide the requested documents on time;
• for other circumstances.

The duration of the standard departure check is two months (you can increase to 4-6).

Tax checks of planned and unscheduled type

Planned checks are carried out mainly once in a three-year term. About them the company is informed not later than in three days. But exist and unscheduled. They can be held by Rospotrebnadzor in public catering and selling drugs.

The table shows situationwhich may be the reason for initiating unscheduled tax control in 2020.

Common factories of tax authorities to search for information and evidence are next:

1. Survey of counterparties (employees under the contract), all possible witnesses.
2. Penalty witnesses for non-appearance.
3. A visit to the Witnesses, with their challenge, at home with the preparation of the protocol and fixation on the video.
4. Using the capabilities of the district inspector in finding witnesses, interrogation in order to acquire information.
5. Search for an informal approach, alternative sources, the use of photos, audio, video fixation of the facts, which from May 2016 are valid as evidence in court.
6. Finding information, evidence on the Internet, in the database 2-NDFL, on requests in banks, traffic police, prf.
7. Withdrawal of material evidence (hard disks, computers) in the presence of police.
8. Use printing of cellular calls and social telephone polls.

Tips for optimal options for the director's behavior in the case of verification may be the following:

In 2020, enterprises will be included in the tax audit plan in the following cases:

1. If the amount of violations above 10 million rubles.
2. If there are gross violations or complete ignoring tax reporting requirements.
3. If the organization is entered into a plan for 2020, according to the results of the cameral check.
4. With zero balance, initiating the liquidation process.
5. When entering the number of the largest taxpayers.
6. On behalf of law enforcement agencies.

Responsibility for the results

The inspection has the right to apply tax liability to entrepreneurs, legal entities. Some documents can be transferred to ATS to initiate a criminal case. The degree of punishment depends on the identified violations and conditions aggravating them or mitigating.

Tax liability is assumed to the following cases: If the limitation period is expired, innocence in an offense associated with taxes. Eliminate disasters, force majeure, fulfillment of instructions in writing control agencies are eliminated.

The list of mitigating and aggravating conditions is reflected in Article 112 of the Tax Code of the Russian Federation. Tax liability does not guarantee liberation from criminal or administrative.

Tax audits in 2017 were more dangerous. Inspectors more often attract police officers. Check List: How to prepare for tax audits, in which transactions are inspected by schemes.

Now at chambers of VAT, inspectors first of all monitor three-stage transactions. And if they reveal discrepancies and non-payment of the tax, then begin an in-depth check. We have become known new details. Inspector who participates in such inspections, under the conditions of anonymity told how in practice illegal deductions are spinning. The main trick is granted to the police.

What transactions are tracked by checks on checks 2017

Inspectors track the chains "One-day - transit - buyer" every quarter. Their essence is as follows. The buyer is the beneficiary is a company that is trying to get an illegal deduction of VAT. The transiter is a beneficiary supplier. It reflects the declaration of significant revisions, but the amount of tax is minimal due to the high proportion of deductions. The transiter put a chain so that the direct counterpart of the company was not a one-day supplier. It is not reported on VAT or gives a zero declaration.

Because of this, the inspection program of tax authorities issues discrepancies. Inspectors request explanations, one-day suppliers serve clarifieds with VAT to pay in the amount that the buyer has put to deduct. But in fact they are not listed. Companies think that this is all ends, because there are no more discrepancies. And the inspectors begin a thorough check (in detail in the diagram below). In the documents of the counterparties, they find other inconsistencies that additionally confirm the illegality of deductions (see table).

Important figures for field tax checks in 2017

When they excite criminal cases

Many people think that inspectors come with the police only when violations are enough to arouse a criminal case for taxes. That is, when arreed exceeds 5 million rubles. For three years in a row, provided that there is more than 25 percent of the total tax. Either the amount of unpaid taxes is more than 15 million rubles. (). It's a delusion.

The tax authorities will prescribe a departure check with the police, if they see that the company at least twice participated in the schemes with one-day. Consequently, the risk of joint inspection is too high if the company in two quarters stated in the Declaration questionable, according to the inspector, deductions. Especially if we are talking about millions.

What will the police

Checking with the police is dangerous for two reasons. First, on such checks, the tax authorities are charged by 75 percent more than on a regular audit. For the first nine months of 2016, the average price of checking with the police is 25.4 million rubles. And the usual exit - on average 14.6 million rubles.

Secondly, the police are more effective than tax authorities, looking for directors and founders of one-day, conducts interrogations and recess of documents, seals, flash drives with gray accounting data, etc. Often, the director of the counterparty tells the tax authorities that leads the company. And when the police are taken for him, it denies and refuses to all transactions. It happened, for example, the nominal director was recognized that the company's representative promised him a reward or said that it was enough to assure a statement that he had signed invoices, and the tax authorities would no longer bother him (Resolution of the Moscow District Arbitration Court of June 16, 2016 No. F05-7588 / 2016).

Additional Tax Control Events (Article 101 of the Tax Code of the Russian Federation)

How on tax checks recognize the scheme

The police have special methods - they can listen to the phones. If a criminal case is coming, then a search is possible. When searching the investigator has the right to ban workers to communicate and move on the office.

Another police often participate in the trust court from the inspection, if the company disputes the detachments. The tax authorities say that the participation of the police strengthens their position and helps win disputes. At the same time, judges allowed you to use the materials obtained by the police (paragraph 45 of the Resolution of the Plenum of the Supreme Court of the Russian Federation of July 30, 2013 No. 57). Therefore, the judges take as evidence of the polls of the directors, founders who held the police (the decision of the Moscow Arbitration Court of June 20, 2016 No. A40-49897 / 16-115-424).

As the tax authorities check the participants of the scheme

How much the inspectors are detached on the field inspection with the police (data for the first nine months of 2016)

Can I avoid exit tax checks