Some accountants are afraid of tax audits. In fact, this process is not that terrible. Working in the organization, I passed it. And honestly I don’t know what’s so terrible. Yes, maybe your accounting is not quite orderly, maybe you miscalculated taxes, but this is not the end of the world! In general, in this article I want to share with you how to withstand a formidable auditor.
Tax audits are regulated by Russian law (Article 87 of the Tax Code of the Russian Federation). They are necessary to control the calculation and payment of taxes. There are two types of checks:
- cameral;
- exit.
A cameral inspection is carried out at the location of the Federal Tax Service. Its downside is that you do not see the very procedure for examining documents. Nobody will inform you in advance. The tax office will send a letter to you (in my case, the auditing inspector brought it to the office and handed it personally to the head, asking him to sign the notice). This document contains a list of those documents that you must submit for verification, such as tax returns, journals, registers, etc. Also, the letter will indicate the maximum deadline for the submission of documents. Keep within it, otherwise your bank accounts may be arrested, and you will be fined in the amount of 100 rubles for each document not provided on time.
Do not rush to carry the original documents, you must have them with you (for example, to provide information to the court in case of disagreement with the tax office). Yes, sometimes the required amount of documentation is large, but you are given time to prepare! You can copy not all documents, but only the most necessary ones, for example, registers, sales and purchase books, declarations. Put a blue stamp of the organization's seal on each sheet, indicate your full name and surname. the head of the company and certify the information with his signature.
After the documents are collected, make an inventory of the forms provided, and print it in duplicate. You will give one sample to the inspector, and on the second, ask to put a mark on the acceptance of the forms and leave the inventory to yourself.
Now let's talk about validation behavior. Tax inspectors are very good psychologists. At the time when they check your documents, you sit in the office and get nervous, what if a mistake was made somewhere, and what if the accounting is not carried out correctly, etc. Do you recognize yourself? Calling the inspector (and you will find the number in the notification of the office audit), you will hear that not all documents have been checked, that something confuses the inspector, etc. In no case do not succumb to provocation, say that nothing should be embarrassing, let him check the information one more time.
The tax officer's trump card is that it can attract you for deals with fly-by-night firms. And how do you prove that it is not. Let's say three years ago you bought materials from the Pupkin organization, and the tax inspector says that he does not file reports and does not pay taxes. Sure, you can find it, but sometimes it's not easy. In this case, file a claim with the court, only he will be able to understand a similar situation.
If you disagree with the decision, do not sign it, because by signing, you agree with the verdict. Feel free to go to court (of course, if you are sure that the data is correct).
If you are in doubt about something, contact an audit company. Experts will be able to find errors, as well as advise you on how to avoid penalties or make them much smaller.
