By filing a tax return, each accountant fearfully awaits the end of a desk audit, which will reveal the mistakes made and determine whether it is necessary to organize an on-site audit at the enterprise. It must be remembered that the tax authorities in this regard are guided by the established criteria, therefore, observing all the rules, you can avoid such a nuisance.
Instructions
Step 1
Review the list of criteria that allow tax inspectors to select businesses for on-site inspection. There are currently 12 rules in place that increase the risk of auditing. They can be found on the Internet or at the tax office.
Step 2
Contact the tax office or Rosstat and find out the indicators of the average industry economic activity. Compare them with the indicators of your company, if at least one item is understated, then soon you may be assigned an on-site inspection. Redesign your business to avoid low numbers.
Step 3
Avoid recording losses when filing your tax return. If this fact happened, then try to transfer the received costs to other reporting periods. If unprofitableness is not typical for your enterprise, then it will be enough to write an explanatory note in which to substantiate the reason for such a result. If the tax inspector accepts your explanations, then there is no need to be afraid for an on-site check.
Step 4
Do not reflect large amounts of tax deductions in your accounting and tax reporting. As a rule, the tax inspectorate has a negative attitude towards refunds, therefore, it is necessary to prepare all documentary evidence in advance and write an explanation that details the procedure for calculating taxes. You can also post deductions over multiple periods.
Step 5
Find out the value of the indicators that are necessary for the transition to other tax regimes. If, according to the results of financial activities, the indicators of the enterprise are approaching them, then change the tax system or take measures that will allow you to adjust the parameters. Otherwise, the tax inspectorate will appoint an on-site inspection to the company, based on the results of which it will decide on a forced transfer.
