A tax audit (including an on-site one) is completed by drawing up tax audit report. It must reflect all tax offenses identified during the audit. This result of the tax audit with the amount of additional tax assessments must be indicated in the tax audit report, on the basis of which the head of the tax inspectorate will make a decision on bringing the taxpayer’s company and its manager to tax liability. One copy of the tax audit report must be handed over to the verified taxpayer, and the latter, in turn, has the right to submit written objections to such an act. It is also important that the facts of a tax violation reflected in the act influence the final decision of the head of the tax office.

The requirements for drawing up a tax audit report are listed in Article 100 of the Tax Code of the Russian Federation. Earlier in our article “Registration of tax audit results”(you can see the article here) we have already talked about how a tax audit report is drawn up and at what point a taxpayer can file written objections to such an act. Paragraph 1 of Article 100 of the Tax Code of the Russian Federation establishes a two-month period for drawing up a tax audit report from the moment of issuing a certificate of completion of the tax audit.

Tax audit report- This is an informational document that has absolutely no legal nature. It simply contains facts of violations committed by the taxpayer recorded by the tax inspector and is subsequently subject to verification by the head of the tax inspectorate when considering the tax audit materials in conjunction with all other evidence collected during the audit.

The right of an audited taxpayer to file written objections to a tax audit report is enshrined in paragraph 6 of Article 100 of the Tax Code of the Russian Federation, according to which the period for filing such objections is 30 (thirty) days, and the taxpayer can do this both for the entire act as a whole, and on his individual provisions, with which he does not agree.

The taxpayer may attach certified copies of documents confirming the validity of such objections to written objections. Paragraph 1 of Article 101 of the Tax Code of the Russian Federation establishes a ten-day period for the head of the tax inspectorate to make a decision based on the results of a tax audit, which begins to be calculated after the expiration of 1 (one) month specified in paragraph 6 of Article 100 of the Tax Code of the Russian Federation.

In this article we will talk in more detail about the procedure for filing by a taxpayer. objections to on-site tax audit report, as well as the time frame for consideration of objections submitted to the tax audit report by the tax inspectorate.

The procedure for filing objections to an on-site tax audit report

If the audited taxpayer does not agree with the facts set out in the on-site tax audit report, including with its conclusions and assumptions of the tax inspectors, the taxpayer or his authorized representative has the right to file objections to the tax inspection report, as a whole, to the tax inspectorate that conducted the audit. and according to its individual provisions (see paragraph 6 of Article 100 of the Tax Code of the Russian Federation). Objections to the tax audit report are submitted by the taxpayer to the territorial office of the tax inspectorate that conducted the relevant tax audit. The head of a legal entity-taxpayer or his authorized representative has the right to file objections to a tax audit report personally on paper through the office of the tax inspectorate, as well as by sending objections by mail in the prescribed manner, however, in the latter case, the mailing time must be taken into account (see paragraph. 5 Article 100 of the Tax Code of the Russian Federation). If applications are submitted simultaneously with objections to the tax audit report, the taxpayer must comply with the requirements established by Article 93 of the Tax Code of the Russian Federation, namely:

• paper documents are provided in the form of certified copies;
• the forms must be certified by the signature and seal of the head of the organization (or individual entrepreneur);
• sheets of copies of documents must be stitched and numbered;
• If documents are submitted electronically, they must be certified with an electronic digital signature (EDS).

The legislator does not establish specific requirements for the taxpayer to file objections to the tax audit report; there are only practically established procedures. For example, the content of written objections to a tax audit report should be approximately as follows:

• taxpayer details (TIN, KPP, registration address, etc.);
• date and place of submission of objections;
• start and end dates of the audit;
• period of inspection;
• the name of the taxes in respect of which the tax audit was carried out.
• specific points of the audit report with which the taxpayer does not agree;
• legislative justification for objections (links to the norms of the Tax Code of the Russian Federation, letters from the Ministry of Finance of the Russian Federation posted on the official website of the Federal Tax Service of the Russian Federation);
• the arbitration practice that has developed in the region for filing objections to a tax audit report (see Letter of the Federal Tax Service of Russia dated May 11, 2007 No. ШС-6-14/389@).

If the taxpayer has not filed written objections to the tax audit report, he is not deprived of the right to give explanations when considering its materials (see paragraph 4 of Article 101 of the Tax Code of the Russian Federation). Moreover, this rule applies to design not only away tax audit, but also office. If the taxpayer did not submit his objections to the tax audit report within the period established by law, but personally participated in the consideration of the audit materials, he will be able to obtain the cancellation of the final decision of the tax authority only by proving that he did not have the opportunity to properly prepare for the consideration of the audit materials and accordingly provide reasoned explanations.

Taxpayer rights when preparing and filing objections to a tax audit report. Preparation for review of inspection materials

There are often cases when the taxpayer being audited, for one reason or another, did not submit his written objections to the on-site tax audit report within the prescribed period. In this case, he can be guided by paragraph 4 of Article 101 of the Tax Code of the Russian Federation and take part in the discussion of the data contained in the tax audit report when considering the audit materials and make his oral comments/explanations under the protocol. The tax inspectorate is obliged to notify the taxpayer being inspected about the time and place of consideration of the audit materials (clause 2 of Article 101 of the Tax Code of the Russian Federation).

The main task of the taxpayer is to competently present his objections on the merits, for example in relation to:

• Inconsistencies between the actual data of the enterprise and those specified in the act from the point of view of the provisions of tax legislation. In a number of cases, the facts of economic activity are misinterpreted by the inspection inspector.
• Inspection procedures. Violations of procedural order occur, but are extremely rare. Violation of the procedure does not affect the decision making. Cancellation of the decision is carried out in court.
• Data inconsistencies. The materials of the act sometimes contain incomplete information.
• Arithmetic of inspectors' calculations. Errors may occur when calculating penalties, fines and when determining the amount of arrears taking into account overpayments.

At the same time, it is advisable for the taxpayer to submit documents confirming his objections simultaneously with objections to the tax audit report, although the taxpayer is not formally obliged to do this, it is still recommended to attach them. The arguments presented by the taxpayer in the form of an objection to the audit are considered only if they are significant. When presenting his arguments about disagreement with the tax audit report, the taxpayer must avoid common mistakes:

• Lack of data in the document allowing consideration of the taxpayer’s position (the grounds for objections must be reasoned).
• Deviation from the rules of writing a business letter. Emotional attacks and arguments that have no reference to legislative acts or evidence are unacceptable in the appeal.
• Violation of established deadlines for submission. If objections are filed after the allotted period, the act is considered without taking into account the protesting data.

The bottom line is that, within the meaning of paragraph 8 of Article 101 of the Tax Code of the Russian Federation, in a decision to bring the inspected person to tax liability, the arguments of the inspected person are given, which he uses in his defense, and the arguments of the inspected person are verified by the tax inspectorate on the basis of evidence, so it is better to insure yourself and add to your objections all the evidence you have. The tax authority, in turn, is not obliged to prove the circumstances that the audited person refers to as the basis for his objections. The task of the tax authority in this case is to provide the audited person with the opportunity to present the evidence available to him, and not to collect it for him independently.

Deadline for filing objections to the on-site tax audit report

As stated earlier, if the taxpayer does not agree with the contents or conclusions contained in the tax audit report, then the taxpayer must submit written objections to such an act to the tax office that conducted the audit (Clause 6 of Article 100 of the Tax Code of the Russian Federation, Letter of the Federal Tax Service of the Russian Federation dated 08/07/2015 No. ED-4-2/13890).

The deadline for filing objections is determined from the day following the day of delivery of the tax audit report to the taxpayer personally, or on the seventh day when received by mail. Written objections to the tax audit report by the person being inspected are submitted within the following deadlines:

• within one month from the date of receipt of the tax audit report;
• within 30 days from the date of receipt of the tax audit report (for a consolidated group of taxpayers).

The exact date for consideration of the materials of a tax audit is established within the ten-day period established by paragraph 1 of Article 101 of the Tax Code of the Russian Federation, which clarifies that the ten-day period for consideration of tax audit materials begins to be calculated from the date of expiration of the fifteen-day period established for filing objections to the tax audit report by the audited person. face. It is important to note here that the end of the fifteen-day period for filing objections entails only the beginning of the calculation of the ten-day period for consideration of tax audit materials.

Deadline for reviewing objections submitted by the taxpayer to the tax audit report

The tax authority has the obligation to notify the taxpayer being audited of the date, time and place of consideration of the audit materials. Based on the results of consideration of the submitted objections, the head of the tax inspectorate or his deputy makes a decision on bringing to responsibility for committing a tax offense, or refusing to bring to responsibility for committing a tax offense (see paragraph 7 of Article 101 of the Tax Code of the Russian Federation).

The call is made in the form of a written notification. In the absence of a summons, the decision on the act may be canceled on a formal basis in court proceedings. A manager or other person who has a power of attorney for the right to be present during the consideration of materials and provide explanations on emerging issues can act as a representative of the enterprise.

When determining the period for consideration of the materials of the report and objections of the taxpayer being audited, the following periods must be taken into account:

• consideration within ten days from the date of expiration of the period established for the inspected person to submit objections to the tax audit report;
• the period is calculated in working days;
• when prescribing in-depth activities, the ten-day period is calculated from the date of completion of in-depth activities;
• the period can be extended within one month.

A taxpayer who does not have time to submit his objections within the deadline established by law has the right to apply to the tax office with a request to postpone the deadline on the basis of compelling evidence. Such an appeal must be made before the deadline for filing objections to the tax audit report. The tax office, in turn, has the right to make a decision on carrying out additional tax control measures (clause 6 of Article 101 of the Tax Code of the Russian Federation). Only one month may be allotted for carrying out such additional activities in addition to the monthly period established by paragraph 1 of Article 101 of the Tax Code of the Russian Federation. The deadline for carrying out additional tax control measures is an independent deadline.

Written objections to the tax audit report are considered by the head of the tax inspectorate that conducted the tax audit or his deputy. A decision on them must be made within ten days from the date of expiration of the period for submitting objections, and not from the day the audited taxpayer actually submits objections to the audit report.

In conclusion, we note that in the Determination of the Arbitration Court of the Altai Republic dated February 19, 2016. No. A02-1081/2015 states that on the basis of a tax audit report, the taxpayer does not have an obligation to pay taxes, nor does the tax authority, on the basis of a tax audit report alone, have the right to go to court with demands for inclusion in the debt register for payment of taxes, penalties, fines, etc. Therefore, if the taxpayer does not agree with the facts or conclusions set out by the inspection inspector in the on-site tax audit report, he needs to draw up written objections to such an act (clause 6 of Article 100 of the Tax Code of the Russian Federation, Letter of the Federal Tax Service of Russia dated August 7, 2015 No. ED- 4-2/13890).

Tax audits are carried out in relation to each payer of taxes, fees and insurance premiums and all tax agents. They are office and away. Based on the results of desk inspections, reports are drawn up in case of violations, and based on the results of on-site inspections - in case of any development of events. If you disagree with the inspectors' conclusions, you usually write objections to the inspection report.

What are objections to a tax audit report?

The verification of taxpayer declarations is not always successful. During inspection activities, specialists from the Pension Fund of Russia and the Social Insurance Fund often identify errors in calculations or even deliberate understatement of the tax base. According to statistics from the Federal Tax Service inspectorate, about a third of “camera chambers” end in the writing of a negative act; for some taxes, for example, for VAT, the proportion of incorrect declarations reaches 70%. It is clear that taxpayers do not greet with joy the act of the Federal Tax Service containing information about incorrectly applied deductions or a requirement to pay taxes, penalties, and fines. In this case, you can write an objection to the contents of the act.

When is a written objection necessary?

Objections to a tax audit report are a written disagreement with a tax audit report, containing a rationale for illegality, based on regulations and supported by documents. They may be accompanied by copies of papers indicating the correctness of the person being checked.

Objections to a tax audit report are usually submitted by:

• if you disagree with the arguments of the inspectors: presentation of facts, errors in calculations, interpretation of laws, choice of evidence, etc.;
• in case of non-compliance with the procedure for conducting an inspection: deadlines, interrogations, inspections, seizure of documents, etc.;
• if there is a discrepancy between the conclusions about violations and the methods of bringing to justice.

To write a convincing objection to a tax audit report, you should reflect in it all the violations committed by the inspectors

What is the deadline for filing objections?

Organizations and individuals submit objections to the act within one month from the date of receipt, responsible participants of consolidated groups - within thirty days (Clause 6 of Article 100 of the Tax Code of the Russian Federation).

A person in respect of whom a tax audit was carried out (his representative), in case of disagreement with the facts set out in the tax audit report, as well as with the conclusions and proposals of the inspectors, within one month from the date of receipt of the tax audit report, has the right to submit written objections to the relevant tax authority on the said act as a whole or on its individual provisions. In this case, the person in respect of whom the tax audit was carried out (his representative) may attach to the written objections or, within the agreed period, submit to the tax authority documents (certified copies thereof) confirming the validity of the objections.

in ed. Federal laws dated July 23, 2013 No. 248-FZ, dated July 3, 2016 No. 243-FZ

As you can see, the Tax Code of the Russian Federation clearly and specifically describes situations in which a taxpayer can express his disagreement with the actions of tax inspectors, as well as challenge the conclusions they made based on the results of an audit. The deadline for filing objections is also clearly defined - 1 month from the date of receipt of the relevant act.

Objections are presented:

• taxpayers;
• fee payers;
• payers of insurance premiums;
• tax agents;
• consolidated groups.

The same rules apply to representatives: they can submit their objections to the act within thirty days.

Written objections to the tax audit report of a consolidated group of taxpayers (CTG) are submitted by the responsible member of this group within 30 days from the date of receipt of the said report. In this case, the responsible participant in the consolidated group of taxpayers has the right to attach documents confirming the validity of their actions to written objections.

Tax Code of the Russian Federation (hereinafter referred to as the Tax Code of the Russian Federation)

paragraph 6 of article 100

The date of signing the act by the person being verified or the sixth day after sending it by registered mail is considered the date of delivery (clause 5 of Article 100 of the Tax Code of the Russian Federation).

Example 1: the organization received the act on February 9, 2017 - objections can be submitted until March 9, 2017 inclusive.

Example 2: the responsible AMG participant received an act on February 9, 2017 - objections must be submitted until March 27, 2017.

According to the current rules, a period of 1 month expires on the corresponding date of the next month; the period calculated in days is calculated in working days by default (Article 6.1 of the Tax Code of the Russian Federation).

If objections are not submitted on time, they are presented at the time of consideration of the inspection materials. There is no liability for this (clause 4 of Article 101 of the Tax Code of the Russian Federation).

How to write about your disagreement with the inspectors’ conclusions

Objections must be submitted in writing.

First, get acquainted with the verification materials. Access to them is provided upon application, which is reviewed within 2 days. Familiarization occurs through visual inspection, making extracts, and making copies. The representative is allowed to access the inspection materials after confirmation of credentials. After familiarization, a protocol is drawn up (clause 2 of Article 101 of the Tax Code of the Russian Federation).

Rules for drafting: preparation and design

There is no legally approved form of objection. They are drawn up in any form, observing the requirements for drawing up an official document.

The name of the tax authority that conducted the audit and its address are usually indicated in the upper right corner. Below indicate the name (name, full name) of the person being checked, his address, telephone number.

The title includes the date and number of the act that is being disputed. For example, “Objections to the tax audit report No. ___ dated __.__.2017.”

The text of the act (fragments) is not rewritten, since each party has it. The text of the objections indicates what exactly they disagree with. They justify their positions with real documents or regulations. Attach copies of supporting documents if they are not included in the case materials. After describing the essence of the objections and justifying their positions, they offer to make a decision taking into account the presented documents.

After the text there is a list of appendices (copies of documents), containing the name, date of each document and the number of sheets (sheet numbers in the binder).

Below they put the date (day, month, year) and a signature with a full transcript. The official indicates his position.

When submitting copies of supporting documents with objections, they are stapled or stapled together with the objections and the sheets are numbered. On the reverse side, at the place where the firmware is fastened, indicate how many sheets have been stitched, sign and date it. A copy of each document is certified with the inscription “True”, the signature of the witness with a transcript (last name and initials) and an indication of the position and date of certification. The procedure for certification of submitted documents is established by letter of the Ministry of Finance of the Russian Federation dated 08/07/2014 No. 03–02-РЗ/39142.

If the person being checked has a seal, then the signatures are sealed.

Below is a diagram for filing objections.

Samples of objections based on the results of a desk or field inspection

The differences in the substance of objections to the tax audit report are determined by what exactly caused the disagreement of the person being audited. It doesn't matter who or what was checked. It is important what and why the recipient of the act does not agree with.

There are no specific features for filing objections depending on the type of inspection. And there are also no differences in filling out the form depending on the tax, fee, or insurance premium being checked.

Below is an unofficial sample of objections to a tax audit report, posted on the website of the Tax Service of the Russian Federation. It is not indicated by what normative act it was adopted or approved. Email address for this sample. It largely coincides with the registration procedure proposed in the previous paragraph.

Where and how are they presented?

Objections to any tax audit report are submitted to the inspectorate that carried out the audit activities. There are two ways to deliver objections:

• directly to the tax office
• by mail.

Submitting objections directly to the tax office

Before submitting it to the tax office, a covering letter is drawn up in the form of an application in two copies. It says that they are sending objections to the tax audit report No. __ dated (date) with attachments on ___ sheets. They put the date of the letter, position - official, signature, transcript of the signature and seal (if any). On each copy, an authorized inspector usually puts a stamp on acceptance of the document, indicates on it the date of acceptance, and the entry number. One copy of the covering letter along with the objections remains with the inspectorate, the second - with the objector.

Sending documents by mail

When sending by mail, fill out an inventory in two copies on a postal form, and indicate the data provided in the form in the inventory. On each copy, the postal worker indicates the identification number of the postal item, puts a postal stamp with the date of acceptance and signs. One copy of the inventory is included in the letter, the second remains with the sender along with the payment receipt. A sample inventory is shown in the photograph.

To confirm the fact of receipt of a registered letter, the addressee fills out a notification of delivery of the postal item, which contains an identification number corresponding to the number on the inventory and on the envelope. A sample notice is provided below.

When sending objections by mail, the date of their sending is considered to be the date of the stamp on acceptance of the postal item.

It is in the interests of the person being inspected to submit objections before the end of the established period in such a way that they clarify and do not confuse the circumstances set out in the act.

What is the timeframe for consideration?

The tax audit report, other materials of the tax audit, during which violations of the legislation on taxes and fees were revealed, as well as written objections to the said act submitted by the person being inspected (his representative) must be considered by the head (deputy head) of the tax authority that conducted the tax audit. Based on the results of their consideration, the head (deputy head) of the tax authority, within 10 days from the date of expiration of the period specified in paragraph 6 of Article 100 of this Code, makes one of the decisions provided for in paragraph 7 of this article, or a decision to carry out additional tax control measures. The period for reviewing tax audit materials and making an appropriate decision may be extended, but not more than by one month.

Tax Code of the Russian Federation

paragraph 1 of article 101

From the above quote it follows that timely submitted objections will be considered no later than 1 month and 10 days from the end of the deadline for their submission.

Review is scheduled within the first ten days after the submission deadline. The specific date is set by the head of the tax office.

Example: objections were received by the tax office within a month after delivery of the act, for example, February 9, 2017. The review will be scheduled from February 10 to February 27 (11, 12, 18, 19, 23, 25, 26 are weekends).

If a person whose appearance is necessary for the manager does not appear for the review, or during the review it becomes necessary to involve a witness, expert, or specialist, then the director postpones the review for up to one month.

While awaiting the outcome of the objections, consider arguments that will strengthen your position in a possible trial.

Procedure after filing an objection

After filing objections, you should wait for a notification from the tax office setting a date and time for consideration of the case materials. Such a notice is drawn up in the form approved by order of the Federal Tax Service of Russia dated 05/08/2015

An objection to a tax audit report is a document that any organization subject to tax control has the right to write.

FILES

What exactly is an objection to a tax audit report used for?

An objection drawn up on behalf of the company allows its management to appeal any actions, results and conclusions of the tax authorities who carried out the tax audit.

There are two main types of violations committed by tax authorities:

1. procedural (i.e. errors in the order of the event);
2. violations related to substantive law (i.e. incorrect interpretation of any documents, incomplete accounting of provided papers, etc.).

The tax office is obliged to respond to a written objection, regardless of which of these types of violations it is written about.

What you shouldn't complain about

Everything related to the company’s activities in terms of documents, finance, accounting and taxes can and should be appealed in case of disagreement.

But there are some points against which it is not advisable to file an objection with the tax office. This:

• timing of the verification procedure (start and end dates),
• inaccuracies in the preparation of the protocol,
• minor procedural violations.

All these minor details should be ignored at this stage, focusing on the essence of the claim. Here the mark “at this stage” means that they should be reserved for the court, where, if something happens, they can try to discredit the act (i.e., declare it illegal).

In addition, it should be borne in mind that an objection drawn up in accordance with all the rules, with all the necessary papers attached, regarding the inspection procedure may well lead to additional control measures from the tax authorities. And their results, in turn, can easily reveal more serious errors and violations in the activities of the enterprise.

How to justify an objection

Before “starting a discussion” with the tax authorities, it is advisable to stock up on one hundred percent arguments and a set of convincing documents certifying the correctness of the organization, which must be added to the objection. To do this, it is necessary to carefully study the tax audit report, and recheck all identified controversial points several times.

If, at the time of writing the tax audit report, the company for some reason lacked some documents, but it managed to restore them as soon as possible or was able to correct minor inaccuracies in the existing papers, this must be reflected in the objection.

This will reduce the amount of additional tax assessed, if any, and also avoid all kinds of fines and penalties.

All your arguments must be carefully and thoroughly explained, indicating the circumstances that led to this or that shortcoming and referring to the legislation of the Russian Federation in the field of taxes, civil law, judicial practice and company regulations.

It will be difficult for tax authorities to argue with well-founded arguments; moreover, if something happens, they will become the evidence base when the company goes to court (if, of course, it comes to that). It should also be noted here that in court it will be possible to raise only those points of the tax audit report that were previously appealed to a higher tax office.

Where and how to file an objection

The objection should be submitted to the address of the territorial tax service, whose specialists carried out the audit. The document can be transferred:

1. personally “hand to hand”,
2. by sending it by registered mail with return receipt requested.

Both of these methods ensure that tax authorities receive the objection in a timely manner.

Today, another proven option for document delivery has become widespread: through electronic services, but only on condition that the organization is officially registered.

How long does it take to object?

There is a set deadline for filing an objection, which is the same when held and - it is equal to one month from the moment of receipt of the act.

If this period is violated, the organization is unlikely to be able to challenge the act (most likely only through the courts).

Main nuances in drawing up an objection

To date, there is no strictly established sample of an objection to a tax audit report. Employees of enterprises and organizations can draw up a document in any form, based on their understanding of it.

In this case, it is advisable to take into account some office work norms and rules for writing business documentation. In particular, the objection must indicate:

• addressee, i.e. the name, number and address of the exact tax office to which the objection is sent,
• sender information (company name and address),
• number of the objection and the date of its preparation.

In the main part it should be indicated

• the act in respect of which an objection is being drawn up,
• describe in detail the essence of the claim, including all available reasons and arguments.

The document must refer to the laws that confirm the correctness of the author of the objection and indicate all additional papers attached to it (marking them as a separate attachment).

What to pay attention to when preparing a document

Neither the Federal Tax Service in its acts nor the law regulates the filing of an objection in any way. That is, it can be written by hand or printed on a computer on an ordinary A4 sheet or on company letterhead.

It is strictly important to comply with only one condition: the objection must be signed by the head of the enterprise or an employee authorized to create such documents. If the form is endorsed by a proxy, it must also indicate the number and date of the power of attorney.

Today it is not necessary to certify an objection with a stamp, since since 2016, enterprises and organizations have every right not to use stamped products in their work (unless this norm is prescribed in the local regulations of the company).

The document should be drawn up in duplicate, one of which is to be handed over to the tax office, the second, after the tax specialist has marked the acceptance of the document, is to be kept.

The Tax Service explained how taxpayers’ objections to tax audit reports are considered (Federal Tax Service Information).

Acts of the tax authority

The tax authority accompanies the results of certain actions (tax audits, detection of tax violations) by issuing a report, which is handed to the taxpayer.

Type of tax control	Presentation of results (note)	Deadlines for processing tax control results
Desk tax audit (CTA)	Tax audit report (drawn up only if the inspectors identify violations, - clause 5 art. 88 Tax Code of the Russian Federation)*	10 working days from the date of completion of the inspection ( para. 2clause 1 art. 100 Tax Code of the Russian Federation)
On-site tax audit (VNP)	Tax audit report (drawn up regardless of the results of the audit)	Two months from the date of drawing up the certificate of on-site tax audit ( para. 1clause 1 art. 100 Tax Code of the Russian Federation).
Detection of facts indicating violations of the legislation on taxes and fees, responsibility for which is established by the Tax Code of the Russian Federation**	Act on the discovery of facts indicating tax violations***	10 days from the date of detection of the specified violation ( clause 1 art. 101.4 Tax Code of the Russian Federation)

* The act is handed over to the person being inspected against signature or sent by registered mail within five working days from the date of drawing up the act ( pp. 1 item 3, clause 5 art. 100 Tax Code of the Russian Federation). As a rule, along with the act, a notice of the time and place of consideration of the tax audit materials is given.

** With the exception of tax offenses, cases of detection of which are considered in the manner established Art. 101Tax Code of the Russian Federation(clause 1 art. 101.4).

*** The act is handed over to the person who committed the tax offense against signature or transmitted in another way indicating the date of its receipt. If the specified person evades receiving the act, the tax authority official makes a corresponding note in the act ( clause 1 art. 101.4 Tax Code of the Russian Federation) and the act is sent to this person by registered mail ( clause 4 art. 101.4). The date of delivery of the act sent by registered mail is considered to be the sixth day counting from the date of its dispatch.

Submitting objections

The taxpayer may disagree:

With conclusions, suggestions, any facts set out by the controllers in the act ( clause 6 art. 100, clause 5 art. 101.4);

With the results of additional tax control measures ( clause 6.1 art. 101 Tax Code of the Russian Federation).

Then he has the right to file objections: in writing contact the tax authority.

Written objections to the act and the results of additional tax control measures can be submitted in general or on individual provisions (in part). The appendix to the Federal Tax Service Information contains a form for submitting objections to the tax audit report.

The taxpayer has the right to attach documents (certified copies thereof) confirming the validity of his objections to written objections. However, it is not too late to do this during the appearance for consideration of the act, as well as the results of additional tax control measures. Oral explanations are then given.

The taxpayer is given a certain period of time to file objections.

Objections are submitted (in person or through a representative) to the office of the tax authority or the document acceptance window, but you can also use mail.

Legal representatives are representatives of an organization by law or on the basis of constituent documents ( Art. 27 Tax Code of the Russian Federation); authorized representatives - representatives acting on the basis of a power of attorney ( Art. 29 Tax Code of the Russian Federation).

Procedure for filing objections to tax audit reports

In the Information, the Federal Tax Service focuses on the procedure for filing objections to tax audit reports. Such objections are sent (in person or through a representative) to the tax authority that drew up the act.

The number, address and details of your tax office can be found using the “Address and payment details of your office” service.

Consideration of objections

Objections to the act are considered in the following order:

Before considering the materials of a tax audit on its merits, the tax authority must ( clause 3 art. 101 Tax Code of the Russian Federation):

Announce who is considering the case and which tax audit materials are subject to review;

Establish the fact of attendance of persons invited to participate in the consideration;

In case of participation of a representative of the person in respect of whom the tax audit was carried out, check the powers of this representative;

Explain to persons participating in the review procedure their rights and obligations ( Art. 21, 23 Tax Code of the Russian Federation);

Make a decision to postpone the consideration of tax audit materials in the event of the failure of a person whose participation is necessary for the consideration.

The result of reviewing the tax audit materials will be one of the following decisions:

On carrying out additional tax control measures ( clause 6 art. 101 Tax Code of the Russian Federation);

On bringing to responsibility for committing a tax offense ( clause 7 art. 101 Tax Code of the Russian Federation);

On refusal to prosecute for committing a tax offense ( clause 7 art. 101 Tax Code of the Russian Federation);

On bringing a person to justice for a tax offense ( clause 8 art. 101.4 Tax Code of the Russian Federation);

On refusal to hold a person accountable for a tax offense ( clause 8 art. 101.4 Tax Code of the Russian Federation).

Objection to the tax audit report

Objections can be filed within a month from the date of receipt of the desk or field inspection report in case of disagreement with the facts stated:

• in the tax audit report (clause 6 of Article 100 of the Tax Code of the Russian Federation);
• in the act of discovery of facts indicating tax offenses (clause 5 of Article 101.4 of the Tax Code of the Russian Federation).

This procedure applies when preparing objections to an act that the company received on July 24, 2013 and later (clause 1 of Article 6 of the Law of July 23, 2013 No. 248-FZ, letter of August 15, 2013 No. AS-4-2 /14794).

The period is counted from the day following the receipt of the inspection report (clause 2 of article 6.1 of the Tax Code of the Russian Federation). The deadline for submitting objections expires on the corresponding date of the month following the month of receipt of the desk inspection report (Clause 5, Article 6.1 of the Tax Code of the Russian Federation).

Example

The company received a tax audit report on September 10, 2015. This means that objections must be submitted no later than October 10, 2015.

If the end of the period falls on a month in which there is no corresponding date, then the last day on which objections can be submitted expires on the last day of this month (Clause 5, Article 6.1 of the Tax Code of the Russian Federation).

Example

The company received a tax audit report on August 31, 2015. Objections must be submitted no later than September 30, 2015.

Before July 24, 2013, the period for preparing objections was 15 working days. By the time the new edition of paragraph 6 of Article 100 of the Tax Code of the Russian Federation came into effect (August 24, 2013), this period had already expired. Moreover, its extension is not provided for by Law No. 248-FZ.

The company is interested in submitting objections in a timely manner. If you are late, the review of the inspection materials will take place without objections. This means that a decision can be made without taking into account the company’s opinion on controversial

How to make objections

There is no approved form for filing objections to the act. The Tax Code of the Russian Federation does not contain requirements for the format and content of objections to an act. Therefore, draw up objections in any form in two copies. Give one to the inspectorate, keep the second in the organization.

First of all, list in your objections:

• name of the inspectorate to which objections are submitted;
• name of the company (last name, first name and patronymic of the individual entrepreneur);
• TIN and checkpoint (if any);
• registration address, as in (address of permanent registration of the entrepreneur);
• date of submission of objections;
• names of taxes or declarations (calculations) in respect of which the audit was carried out, indicating the period;
• start and end dates of the audit.

Then you need to cite specific points of the act with which the company does not agree. Preferably in order. Written objections can be submitted to the act as a whole or to its individual provisions. At the same time, it is important to list only those claims that are directly related to the conclusions and proposals formulated in the inspection report. Even if there were formal violations of the inspection procedure or the act itself contains any shortcomings, there is no need to mention them in objections.

Therefore, if the company’s comments relate only to the inspection procedure, and not to the erroneous position of the inspectors, then there is no need to file objections at all. After all, they are unlikely to influence the inspectors’ decision. Such claims can be raised later when appealing the decision.

The company's arguments for each episode must be convincing. Therefore, your position must be stated as clearly as possible and, if possible, justified by referring to legal norms. Moreover, in your arguments you can only refer to the norms that were in force during the period when the audit was carried out. Additionally, you can provide links to official clarifications and

It is safer to be guided by those letters from the Ministry of Finance that are addressed to your company. A reliable option would be the explanations posted on the Federal Tax Service of Russia (nalog.ru) for mandatory application. Of course, in the Tax Code of the Russian Federation there is a norm obliging tax specialists to be guided by written explanations of the Ministry of Finance on the application of tax legislation (subclause 5, clause 1, article 32 of the Tax Code of the Russian Federation). However, the ministry itself has repeated more than once: this provision of the Tax Code of the Russian Federation does not require tax officials to be guided by absolutely all explanations. The fact that clarification is mandatory must be stated in the letter itself. But letters addressed to other companies can also play a role as an additional argument.

You can also select examples from judicial practice: decisions of the Supreme Court, court rulings. Copies of the documents referred to must be attached to the objections.

Objections to the act can be signed either by the company or by another employee by proxy. For example,

How to Apps

The company has the right to attach to the objections any documents confirming the validity of the objections. These papers can be submitted to the inspection separately - within a pre-agreed period (clause 6 of Article 100 of the Tax Code of the Russian Federation).

A copy of each document must be certified separately (letter of the Federal Tax Service of Russia dated October 2, 2012 No. AS-4-2/16459). This still applies to absolutely all documents - both single-page and multi-page.

One-page documents. It is safer to certify each one-page document separately. If the company does not have time to prepare copies, you can ask to extend the deadline for their submission.

Another riskier option is to form a binder from copies of documents and make one certification inscription on it. In such a situation, inspectors may demand that the company pay a fine of 200 rubles. for each incorrectly certified document (clause 1 of Article 126 of the Tax Code of the Russian Federation).

But this fine can be canceled in court, since there is no law for incorrect certification of documents (resolution of the Federal Antimonopoly Service of the Central District of November 1, 2013 in case No. A54-8663/2012).

Multipage documents. The company has the right to certify a copy of a document consisting of several pages with one inscription. It is not necessary to certify each sheet of the copy (letter of the Ministry of Finance of Russia dated August 7, 2014 No. 03-02-RZ/39142, Federal Tax Service of Russia dated September 13, 2012 No. AS-4-2/15309). For example, a copy of a multi-page agreement can be created in the form of a binder. And make one general certification inscription on it. But in this case, all sheets of a multi-page document must be sewn together with thread and numbered.

A note about certification can be made in two ways: on the back of the last sheet in the bundle or on a separate sheet.

On the sheet they make a note “correct” or “copy is correct”, put the date, position of the manager or other employee who certified the copy, as well as his signature with a transcript (clause 3.26 of the State Standard “Unified Documentation Systems”, approved by the resolution of the State Standard of Russia dated 3 March 2003 No. 65-st). In addition, you need to put a stamp (Appendix No. 5 to the order of the Federal Tax Service of Russia dated May 31, 2007 No. MM-3-06/338).

Where and how to submit objections to a tax audit report

Written objections must be sent to the inspection that conducted the inspection and drew up the report (clause 6 of Article 100 of the Tax Code of the Russian Federation). Objections can be submitted personally to the inspection office or the window for receiving documents by the head of the company or her on the basis of a power of attorney (Articles 27, 29 of the Tax Code of the Russian Federation).

You can also send objections by mail. In this case, the monthly period for filing objections must be counted from the seventh day from the date of sending the letter. The fact is that the date of delivery of an act sent by registered mail is considered not the day of its actual receipt, but the sixth day from the moment it was sent by mail (clause 5 of Article 100 of the Tax Code of the Russian Federation).

What are the consequences of filing an objection?

Objections can both help the company - reduce or cancel the fine, and complicate the process of processing the inspection results. Therefore, it is important to anticipate possible consequences in a timely manner.

Additional events

When filing objections, it is important to take into account that this may provoke additional tax control measures (clause 6 of Article 101 of the Tax Code of the Russian Federation). In this case, it becomes necessary to extend the time for reviewing the inspection materials. At the same time, the period allotted for carrying out additional measures should not exceed the total period for reviewing the inspection materials, taking into account its extension - 10 working days and another month.

Accordingly, a decision based on the results of the inspection will be made taking into account new information obtained during additional activities.

Additional activities may include:

• requesting documents from the company or its counterparties;
• interrogation of a witness;

Before the inspectors make a final decision, the company has the right to familiarize itself with all inspection materials, including the results of additional materials (clause 2 of Article 101 of the Tax Code of the Russian Federation).

From July 24, 2013, there is a specific deadline for this: no later than two days before the review. The company is required to submit an application to familiarize itself with the materials. If such a statement is not submitted in a timely manner, inspectors may not take the initiative.

Of course, the Federal Tax Service of Russia, in its explanations, advises its subordinates to familiarize the company with the materials of additional events in any case. After all, otherwise it will be able to cancel the decision made based on the results of the inspection on formal grounds.

At the same time, no special period has been established for the company to prepare its arguments (Article 101 of the Tax Code of the Russian Federation). Tax officials can agree with the company on the time it will take to file objections. And then, after reviewing the inspection materials, the inspector will make a note in the protocol that the organization had no objections regarding this time (letter dated August 22, 2014 No. SA-4-7/16692 - excerpts from the document, paragraph 38 Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated July 30, 2013 No. 57).

For the company, this is because sometimes inspectors do not even invite companies to familiarize themselves with the materials of additional events. And sometimes they only give a couple of hours to study several hundred pages, effectively depriving the company of the opportunity to study all the details and present objections.

The clarification of the Federal Tax Service of Russia, firstly, motivates local inspectors to always transfer the materials of both the inspection and the additional event to the company for review. Otherwise, the decision they make may be reversed.

Secondly, the company has the opportunity to agree on the time it will need to prepare objections. This means that you can carefully study all the inspector’s findings and try to fight off some of the additional charges and fines.

Statute of limitations

Even if violations are identified, the company cannot be held accountable under Article 122 of the Tax Code of the Russian Federation after the statute of limitations has expired. In other words, if three years have elapsed from the next day after the end of the tax period (during which the violation occurred) until the decision on bringing to responsibility is made (Article 113 of the Tax Code of the Russian Federation).

Thus, carrying out additional activities extends the inspection period and brings the company closer to the end of the statute of limitations. This means it increases the chances of having the fine cancelled.

Moreover, in the case of unpaid taxes, this period begins to count from the end of the corresponding tax period in which the company did not pay the tax (clause 15 of the resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated July 30, 2013 No. 57).

Specialists from the Federal Tax Service of Russia explain that it is necessary to take into account not the period for which the tax is paid, but the year or quarter in which the tax had to actually be paid (letter dated August 22, 2014 No. SA-4-7/16692).

Example

The company underestimated for 2013, the payment deadline for which is March 28, 2014. The tax period in this case is equal to a year. This means that the limitation period will begin to count from January 1, 2015.

That is, inspectors will not calculate the statute of limitations from the moment when the company actually violated the tax procedure. But only after the expiration of the tax period in which this violation was committed.

Decision based on inspection results

Depending on the conclusions made, the head of the inspection (or his deputy) decides on the results of the inspection:

• or a decision to hold an organization accountable for committing a tax offense;
• or a decision to refuse to hold the organization liable.

This follows from the provisions of paragraph 7 of Article 101 of the Tax Code of the Russian Federation. The forms of these decisions were approved by order of the Federal Tax Service of Russia dated May 31, 2007 No. MM-3-06/338.

The decision to prosecute must indicate:

• circumstances of the tax violation committed by the organization. In this case, these circumstances must be qualified as they were established by the audit, that is, in the same way as they are reflected in the tax audit report;
• documents and information confirming the identified circumstances;
• a decision to hold the organization accountable for specific violations, indicating articles of the Tax Code of the Russian Federation;
• the amount of tax arrears, the amount of fines and

This is stated in paragraph 1 of paragraph 8 of Article 101 of the Tax Code of the Russian Federation.

The decision to refuse to prosecute must indicate the circumstances on the basis of which it was made. At the same time, it may reflect the amounts of arrears identified during the audit and the corresponding amounts of penalties. This follows from the provisions of paragraph 2 of paragraph 8 of Article 101 of the Tax Code of the Russian Federation.

In addition, both types of final audit decisions must reflect the following data:

• the period for appealing the decision;
• the procedure for appealing a decision to a higher tax authority;
• name and address of the tax authority that will consider cases of appealing the decision;
• other information necessary, in the opinion of the head of the inspection (his deputy).

This is stated in paragraph 3 of paragraph 8 of Article 101 of the Tax Code of the Russian Federation.

If during a tax audit, inspectors discover an amount of over-refunded tax, then in the final decisions they will recognize it as arrears. The date of occurrence of this arrears will be the day when the organization received the money (upon return) or the day when the inspectorate decided to offset the tax.

This is stated in paragraph 4 of paragraph 8 of Article 101 of the Tax Code of the Russian Federation.

Within five working days after the decision is made based on the results of the inspection, it must be handed over to the organization (paragraph 1, paragraph 9, article 101, paragraph 6, article 6.1 of the Tax Code of the Russian Federation). The countdown of the period begins from the next day after the decision is signed (clause 2 of article 6.1 of the Tax Code of the Russian Federation). Let's give an example.

Example

The inspection decision was made on March 6, 2015 (Friday), the Company must receive it no later than March 16, 2015.

As a general rule, the inspection decision comes into force one month from the date it is delivered to the organization (clause 9 of Article 101 of the Tax Code of the Russian Federation). But if during this month the organization appeals it on appeal, then the date of entry into force will depend on what decision the higher tax authority makes.

If the decision of the tax inspectorate is not canceled, it will come into force from the date of its approval by a higher authority.

If the decision of the tax inspectorate is canceled (in whole or in part), it will come into force (taking into account the changes made) from the date of the corresponding decision of a higher authority.

If the appeal is rejected, the decision of the tax inspectorate will come into force from the date of the decision of the higher authority, but not earlier than the month period allotted for filing the appeal has expired.

This procedure is established by Article 101.2 of the Tax Code of the Russian Federation.

After the decision on the inspection comes into force, the inspectorate, within 20 working days, will send to the organization a request for penalties and fines that were additionally accrued based on the results of the inspection (clause 6 of article 6.1, clause 2 of article 70 of the Tax Code of the Russian Federation).

The organization is obliged to fulfill this requirement within eight working days after its receipt, unless a longer period is established in the requirement itself (paragraph 4, paragraph 4, article 69, paragraph 6, article 6.1 of the Tax Code of the Russian Federation).