In the process of carrying out financial and economic activities, all organizations are subject to inspection by the Federal Tax Service. This process is inevitable, but sometimes inspectors carry out unscheduled control activities. To avoid a tax audit, you need to try to adhere to some rules.
Rule # 1
Try to keep your company from losing money. If during several reporting periods in the declaration you show that the company is unprofitable, this state of affairs will interest tax inspectors. According to the order of the Federal Tax Service No. ММВ-7-2 / 461 @ dated September 22, 2010, the manager can avoid a tax audit if the losses are justified, that is, objective. To do this, the taxpayer will have to provide the inspectorate with supporting documents on the feasibility of incurring expenses, as well as write an explanatory note.
Rule # 2
Get information from Rosstat on indicators of industry average economic activity. Try to ensure that your data is not underestimated, otherwise an inspector will come to your organization with an on-site check. Also compare the reporting data in the current year and the previous one for the same period. If the figures are currently significantly lower, you will hardly be able to avoid a tax audit.
Rule # 3
Try to avoid collaborating with fly-by-night firms. To do this, when concluding an agreement, ask to provide you with copies of constituent documents, personally get acquainted with the directors of firms, specify contact information. Avoid using the so-called “chain of partners” through which your organization receives unreasonable tax benefits.
Rule # 4
Do not indicate too large amount of tax deductions on your declarations. If there are any, divide them into several reporting periods. Submit to the tax office an explanatory note containing information on the calculation of the tax base.
Rule # 5
Be sure to monitor the indicators that allow the taxpayer to apply special tax regimes. If they repeatedly approach the limit value, change the tax system. Otherwise, your organization will be forcibly transferred to it, but before that the inspectors will check your documents.
Rules No. 6
If you often change the location of the organization, that is, the legal address, this may alert the inspectors, they will immediately check your company. Therefore, try to still decide on the place of registration.
Rule # 7
In the process of carrying out activities, accountants make mistakes when filling out tax returns. After a desk check, the inspectors will immediately demand an explanation from the head of the calculation of this or that indicator. As a rule, the tax office sends claims by registered mail to the legal address of the organization. If you ignore these letters, the inspectors will want to check your work. Therefore, be sure to check your incoming mail! You also need to submit reports on time and transfer payments to the budget.
Rule # 8
Collect debts from your counterparties, as the lack of actions to collect debts will alert inspectors. Try to collect the debt peacefully. If you don't succeed, file a lawsuit in court.
Rule # 9
Keep track of the correctness of paperwork and calculation of indicators. Let's say you made a mistake on your VAT return. Having identified an error, you submit an updated declaration. In this case, there is a large percentage that auditors will come to you.
If you want to avoid a tax audit, do not understate your taxes. If the accounting department is "clean", an on-site check will not be intimidating to you!
