The tax authorities decide on the need for an on-site inspection at the enterprise based on certain criteria. In this regard, in order to avoid such a nuisance, it is necessary to know the basic requirements of the tax authorities and not go beyond the established framework.
Instructions
Step 1
Do not report losses over several tax periods, as this fact significantly increases the risk of an on-site audit. It should be noted that on September 22, 2010, the Federal Tax Service issued Order No. ММВ-7-2 / 461 @, which amended this criterion. An enterprise can avoid an on-site inspection if all specified losses are documented, and the difficult financial condition of the company has objective reasons.
Step 2
Contact Rosstat or the tax authority to find out the industry average indicators of economic activity established in the constituent entity of the Russian Federation. Compare this to the monthly wage paid to employees. If it turns out to be below average, then an on-site inspection can be expected soon.
Step 3
Make a reasonable economic goal of the financial and economic activities of the enterprise. If an organization receives an unjustified tax benefit through the use of a “chain of counterparties”, then it will quickly fall into the risk zone for organizing an on-site audit.
Step 4
Check accounting and tax records. There are a number of criteria that may indicate the possibility of an on-site inspection, so they should be avoided in every possible way. So, you should not indicate a large amount of tax deductions in your tax return for a certain period. If they have a place to be, then try to post them for longer periods. Check the growth rates of expenses and income. The former should not be ahead of the latter in terms of the sale of goods, services or works.
Step 5
Calculate the indicators that allow the taxpayer to switch to special tax regimes. If they approach the limit values, then it is necessary to change the taxation system or adjust the parameters, otherwise an on-site inspection cannot be avoided.
