The Federal Tax Service must somehow control the implementation of the provisions established by the Tax Code. As control measures, they use appropriate checks. Currently, the main types of tax audits are desk and field audits. However, there are also related varieties. Let's consider all in more detail.
Cameral and exit - the main types of tax audits
The first is carried out at the tax office without going to the taxpayer and is appointed without special procedures. In the process of conducting such control measures, the materials presented by the taxpayer are taken as the basis, namely:
- tax returns or calculations;
- other documents.
But then, if the inspectors suspect tax evasion, a continuation may follow. They can, firstly, start looking for information in other sources, conduct counter checks , etc. Secondly, with a high degree of probability they are seeking primary documents for the operations of interest to them. It should be said that here the rights of the tax authorities are very limited: the range of these materials is rather narrow.
The worst thing they can do in this case is to conduct additional types of tax audits, which we will talk about a little later.
Field inspection is much more complicated in terms of both organizational and legal aspects. In the recent past, this area has been amended in the Tax Code, and several new articles have been added to the corresponding chapter.
The complexity of field events is also evidenced by the fact that there are their own special types of tax audits. They are divided as follows:
- by urgency - on planned and unscheduled:
- by subject - into complex and selective;
- by operational focus - on control and counter.
How do they differ from each other?
Features of individual species:
1. The start of a scheduled audit is known in advance. Therefore, it bears such a name. Moreover, information about the object and the date a year before the event is available to all interested parties, including the taxpayer himself. As a rule, in such cases a very wide range of issues is investigated; it is carried out for a long time and carefully.
2. Tax audit is also unplanned. Such an emergency departure is the result of violations detected during a desk audit or as a result of a signal from the side. Of course, according to the law, such a procedure requires permission from the prosecutor's office. However, inspectors always have worthy arguments for receiving it.
3. There are complex types of tax audits when colleagues from a pension fund or other departments are invited to participate in control measures. True, they check something together, and the protocols of violations will be drawn up separately. However, now such cooperation is hardly practiced due to the divergence of departmental interests.
4. Selective checks, on the contrary, involve the study of a very narrow issue. They are also carried out most often when the tax authorities receive negative signals.
5. The scope of operational activities includes control checks, which are an analysis of the implementation of previously issued instructions.
6. Well, and finally, counterclaims are needed to clarify the accuracy of documents issued by counterparties. In practice, the work of the tax authorities is very widespread.
As a result, it is clear that the tax service’s arsenal of control assets is very extensive. However, in order to not pay attention to tax audits and their types, it is enough for the taxpayer to keep his affairs in order. This is common knowledge. The Federal Tax Service helps in this: on its official website published indicators of the businessman, which may alert tax officials.