“The auditor is coming to us!”, Or the reasons why the tax will come to the company with a check
The effectiveness of tax audits conducted by the tax inspectorate since 2011 has tripled from 33%! She almost became 100%. At the same time, the number of inspections decreased by 3.4 times. What is this talking about? If efficiency has increased, and the number has decreased, then the average cost of verification, the amount of additional charges increased. And according to the tax inspection, for field tax audits for 2018, the amount amounted to 24.8 million rubles from one enterprise.
Back in 2008, in order to switch to the Risk Management concept, 12 criteria for self-assessment of risks for taxpayers were introduced, which are used in the selection process for field tax audits (Appendix No. 2 to the order of the Federal Tax Service of Russia dated May 30, 2007 No. MM-3 -06 / 333 @, introduced by order of the Federal Tax Service of the Russian Federation of October 14, 2008 No. MM-3-2 / 467 @, as amended by the Order of the Federal Tax Service of the Russian Federation of September 22, 2010 No. MMV-7-2 / 461 @). The transition from total checks to the system of verification of only risky taxpayers.
What does it mean? Remember how we worked before: once every three years a field tax audit came. Before coming we were notified that she would come. And we were preparing an office where our tax inspectors came, or we collected documents that were taken to the tax office. After this, a check began, which lasted three months: what was found during these three months was presented.
Now this system has changed radically. But the structure of the 12 risk criteria remained. If you fulfill these 12 criteria, then you are protected from planned field tax audits.
Improving the effectiveness of the audit work is ensured through the use of automated tools for risk analysis and control of the activities of taxpayers, including the automated risk control system for VAT refunds (ASK VAT-3).
How it works? At the moment when you submit your tax reporting, it falls into the electronic processing system – the search and information complex EDI (electronic data processing), where it is automatically checked through these 12 criteria. Based on the results of this check, your company receives its first color: green, yellow, red. She is assigned a degree of risk:
Green indicates a reliable taxpayer and, therefore, you are not yet interested in tax.
Yellow means that the taxpayer is at risk. You will be watched. They will observe your dynamics.
Red is an unreliable taxpayer, which means it gets into the queue for GNP (field tax audit).
These 12 criteria can be checked independently and predict the approach of tax audits.
12 signs of an unscrupulous taxpayer
Inspectors have a checklist by which they determine whether or not the enterprise operates by law. The combination of several factors at once can be a reason for verification:
The tax burden of this taxpayer is lower than its average level for business entities in a particular industry (due to economic activity).
Reflection in the accounting or tax reporting of losses over several tax periods.
Reflection in tax reporting of significant amounts of tax deductions for a certain period.
The outstripping growth rate of expenses over the growth rate of income from the sale of goods (works, services).
The average monthly wage per employee is below the average level by type of economic activity in the subject of the Russian Federation.
Repeated approximation to the limit value of the indicators established by the Tax Code of the Russian Federation, which provide the right to apply special tax regimes to taxpayers.
Reflection by an individual entrepreneur of the amount of expenses as close as possible to the amount of his income received for the calendar year.
Construction of financial and economic activities on the basis of concluding agreements with counterparties-resellers or intermediaries (“counterparty chains”) without any reasonable economic or other reasons (business purpose).
Failure by the taxpayer to provide explanations on the notification of the tax authority on the identification of discrepancies in performance indicators.
Repeated deregistration and registration with the tax authorities of the taxpayer in connection with a change in location (“migration” between the tax authorities).
Significant deviation of the level of profitability according to accounting data from the level of profitability for this industry according to statistics.
Conducting financial and economic activities with high tax risk.
Further, the algorithm for choosing a company for verification is as follows:
In a letter dated July 17, 2013 No.-АС-4-2 / 12722 of the Federal Tax Service of the Russian Federation, she described the scenario for selecting companies whose managers can be called to the tax office.
How do these 12 criteria work in practice? Selection takes place in four stages.
Stage 1. Preliminary selection of companies
This is what I talked about above: you passed the reports and you were assigned a color.