Any tax audit is stressful for the taxpayer, because it is never known what it may result in. By definition, a tax audit is one of the forms of control over compliance by taxpayers with legislation on taxes and fees in the manner prescribed by the Tax Code.
Instructions
Step 1
Any tax audit involves as its goal the verification of the correctness of the calculation of taxes. Also, based on the results of the audit, you can easily identify facts of violation of legislation on taxes and fees. The preventive purpose of such checks is called the prevention of similar crimes in the future. There are two types of tax audits: on-site and cameral. The main occupation of the inspectors in both cases is the verification of all relevant documents. Therefore, at the beginning of verification activities, you need to request from the taxpayer all the documentation of interest. He has no right to refuse an inspector.
Step 2
Verification of the documentation consists in reconciling all received tax data from this enterprise, and in monitoring the correctness of filling out the documentation. If at the first stage of the check it turns out that there have been cases of violation of tax legislation, and, moreover, they tried to destroy the traces of this, then the checking inspector can take extreme measures. He withdraws all the papers until the case is fully resolved. In addition, an inventory of property will be carried out in the office.
Step 3
When conducting an inspection, the inspector can also conduct a form of control such as an interview. And in the course of conversations with employees, find out when, to what extent and how often violations occurred.
Step 4
When conducting an audit, the people responsible for it must explain to the taxpayers what questions they have and why. If the auditors do not do this, then the verification can be safely called illegal. If one had to resort to such measures as the seizure of documents, interrogation of witnesses, conducting an examination, then each step in this case must be carefully recorded in the form established by article 99 of the Tax Code of the Russian Federation.
Step 5
At the end of the inspection, the inspector must draw up an appropriate certificate. He must hand it over to the taxpayer right there. If the taxpayer is hiding from the competent authorities, then a certificate with a report on the measures taken will be sent to him by registered mail. And the tax service can carry out the next check at this enterprise not earlier than in a year.
