Modern problems of science and education. Pre-inspection analysis is a tool that increases the efficiency of on-site inspections Pre-inspection analysis and document request
Policy regarding the processing of personal data
1. Terms and accepted abbreviations
1. Personal data (PD) – any information relating to a directly or indirectly identified or identifiable individual (PD subject).
2. Processing of personal data – any action (operation) or set of actions (operations) performed using automation tools or without the use of such means with personal data, including collection, recording, systematization, accumulation, storage, clarification (updating, changing), extraction, use, transfer (distribution, provision, access), depersonalization, blocking, deletion, destruction of personal data.
3. Automated processing of personal data – processing of personal data using computer technology.
4. Personal data information system (PDIS) – a set of personal data contained in databases and information technologies and technical means that ensure their processing.
5. Personal data made publicly available by the subject of personal data is PD, access of an unlimited number of persons to which is provided by the subject of personal data or at his request.
6. Blocking of personal data – temporary cessation of processing of personal data (except for cases where processing is necessary to clarify personal data).
7. Destruction of personal data - actions as a result of which it becomes impossible to restore the content of personal data in the personal data information system and (or) as a result of which the material media of personal data are destroyed.
8. A cookie is a piece of data that is automatically placed on your computer's hard drive each time you visit a website. Thus, a cookie is a browser's unique identifier for a website. Cookies make it possible to store information on a server and help you navigate the web more easily, as well as allow you to analyze the site and evaluate the results. Most web browsers allow cookies, but you can change your settings to refuse cookies or to track cookies. However, some resources may not work correctly if cookies are disabled in the browser.
9. Web tags. On certain web pages or emails, the Operator may use common Internet “web tagging” technology (also known as “tags” or “fine GIF technology”). Web tags help analyze the performance of websites, for example by measuring the number of visitors to a site or the number of “clicks” made on key positions on a site page.
10. Operator - an organization that, independently or jointly with other persons, organizes and (or) carries out the processing of personal data, as well as determining the purposes of processing personal data, the composition of personal data to be processed, and actions (operations) performed with personal data.
11. User – Internet user.
12. The site is a web resource https://lc-dv.ru, owned by the Limited Liability Company "Legal Center"
2. General provisions
1. This Policy regarding the processing of personal data (hereinafter referred to as the Policy) is drawn up in accordance with paragraph 2 of Article 18.1 of the Federal Law “On Personal Data” No. 152-FZ of July 27, 2006, as well as other regulatory legal acts of the Russian Federation in areas of protection and processing of personal data and applies to all personal data that the Operator may receive from the User while using the Site on the Internet.
2. The operator ensures the protection of processed personal data from unauthorized access and disclosure, misuse or loss in accordance with the requirements of the Federal Law of July 27, 2006 No. 152-FZ “On Personal Data”.
3. The operator has the right to make changes to this Policy. When changes are made, the date of the last update of the edition is indicated in the title of the Policy. The new version of the Policy comes into force from the moment it is posted on the website, unless otherwise provided by the new version of the Policy.
3. Principles of processing personal data
1. The processing of personal data by the Operator is carried out on the basis of the following principles:
2. legality and fair basis;
3. limiting the processing of personal data to the achievement of specific, predetermined and legitimate purposes;
4. preventing the processing of personal data incompatible with the purposes of collecting personal data;
5. preventing the merging of databases containing personal data, the processing of which is carried out for purposes incompatible with each other;
6. processing only those personal data that meet the purposes of their processing;
7. compliance of the content and volume of processed personal data with the stated purposes of processing;
8. preventing the processing of personal data that is excessive in relation to the stated purposes of their processing;
9. ensuring the accuracy, sufficiency and relevance of personal data in relation to the purposes of processing personal data;
10. destruction or depersonalization of personal data upon achieving the goals of their processing or in the event of loss of the need to achieve these goals, if it is impossible for the Operator to eliminate the violations of personal data, unless otherwise provided by federal law.
4. Processing of personal data
1. Obtaining PD.
1. All PD should be obtained from the subject of the PD himself. If the subject's PD can only be obtained from a third party, then the subject must be notified of this or consent must be obtained from him.
2. The operator must inform the PD subject about the purposes, intended sources and methods of obtaining PD, the nature of the PD to be received, the list of actions with PD, the period during which the consent is valid and the procedure for its revocation, as well as the consequences of the PD subject’s refusal to give written consent to receive them.
3. Documents containing PD are created by receiving PD via the Internet from the PD subject during his use of the Site.
2. The operator processes personal data if at least one of the following conditions is present:
1. Processing of personal data is carried out with the consent of the subject of personal data to the processing of his personal data;
2. Processing of personal data is necessary to achieve the goals provided for by an international treaty of the Russian Federation or law, to implement and fulfill the functions, powers and responsibilities assigned by the legislation of the Russian Federation to the operator;
3. Processing of personal data is necessary for the administration of justice, execution of a judicial act, act of another body or official, subject to execution in accordance with the legislation of the Russian Federation on enforcement proceedings;
4. Processing of personal data is necessary for the execution of an agreement to which the subject of personal data is a party or beneficiary or guarantor, as well as for concluding an agreement on the initiative of the subject of personal data or an agreement under which the subject of personal data will be a beneficiary or guarantor;
5. Processing of personal data is necessary to exercise the rights and legitimate interests of the operator or third parties or to achieve socially significant goals, provided that the rights and freedoms of the subject of personal data are not violated;
6. Processing of personal data is carried out, access to an unlimited number of persons is provided by the subject of personal data or at his request (hereinafter referred to as publicly available personal data);
7. The processing of personal data subject to publication or mandatory disclosure in accordance with federal law is carried out.
3. The operator may process PD for the following purposes:
1. increasing the PD subject’s awareness of the Operator’s products and services;
2. concluding agreements with the subject of personal data and their execution;
3. informing the subject of personal data about news and offers of the Operator;
4. identification of the subject of personal data on the Site;
5. ensuring compliance with laws and other regulations in the field of personal data.
1. Individuals who are in civil legal relations with the Operator;
2. Individuals who are Users of the Site;
5. PD processed by the Operator is data received from Users of the Site.
6. Personal data is processed:
1. – using automation tools;
2. – without the use of automation tools.
7. Storage of PD.
1. PD of subjects can be received, undergo further processing and transferred for storage both on paper and in electronic form.
2. PD recorded on paper is stored in locked cabinets or in locked rooms with limited access rights.
3. PD of subjects processed using automation tools for different purposes is stored in different folders.
4. It is not allowed to store and place documents containing personal data in open electronic catalogs (file sharing services) in ISPD.
5. PD is stored in a form that allows identification of the PD subject for no longer than required by the purposes of their processing, and they are subject to destruction upon achievement of the purposes of processing or in the event of the loss of the need to achieve them.
8. Destruction of PD.
1. The destruction of documents (media) containing personal data is carried out by burning, crushing (grinding), chemical decomposition, transformation into a shapeless mass or powder. A shredder can be used to destroy paper documents.
2. PD on electronic media is destroyed by erasing or formatting the media.
3. The fact of destruction of PD is documented by an act of destruction of media.
9. Transfer of PD.
1. The operator transfers PD to third parties in the following cases:
– the subject has expressed his consent to such actions;
– the transfer is provided for by Russian or other applicable legislation within the framework of the procedure established by law.
2. List of persons to whom PD is transferred.
Third parties to whom PD is transferred:
The Operator transfers the PD to Legal Center LLC (located at: Khabarovsk, 680020, Gamarnika St., 72, office 301) for the purposes specified in clause 4.3 of this policy. The operator entrusts the processing of PD to Legal Center LLC with the consent of the PD subject, unless otherwise provided by federal law, on the basis of an agreement concluded with these persons. Legal Center LLC processes personal data on behalf of the Operator and is required to comply with the principles and rules for processing personal data provided for by Federal Law-152.
5. Protection of personal data
1. In accordance with the requirements of regulatory documents, the Operator has created a personal data protection system (PDS), consisting of subsystems of legal, organizational and technical protection.
2. The legal protection subsystem is a complex of legal, organizational, administrative and regulatory documents that ensure the creation, operation and improvement of the legal protection system.
3. The subsystem of organizational protection includes the organization of the management structure of the CPPD, the permitting system, and the protection of information when working with employees, partners and third parties.
4. The technical protection subsystem includes a set of technical, software, software and hardware tools that ensure PD protection.
5. The main PD protection measures used by the Operator are:
1. Appointment of a person responsible for PD processing, who organizes PD processing, training and instruction, internal control over compliance by the institution and its employees with PD protection requirements.
2. Identification of current threats to the security of personal data when they are processed in ISPD and the development of measures and measures to protect personal data.
3. Development of a policy regarding the processing of personal data.
4. Establishing rules for access to personal data processed in the ISPD, as well as ensuring registration and accounting of all actions performed with personal data in the ISPD.
5. Establishing individual passwords for employees to access the information system in accordance with their production responsibilities.
6. Application of information security tools that have passed the conformity assessment procedure in accordance with the established procedure.
7. Certified anti-virus software with regularly updated databases.
8. Compliance with conditions ensuring the safety of personal data and excluding unauthorized access to them.
9. Detection of facts of unauthorized access to personal data and taking measures.
10. Restoration of personal data modified or destroyed due to unauthorized access to it.
11. Training of the Operator’s employees directly involved in the processing of personal data in the provisions of the legislation of the Russian Federation on personal data, including requirements for the protection of personal data, documents defining the Operator’s policy regarding the processing of personal data, local acts on the processing of personal data.
12. Implementation of internal control and audit.
6. Basic rights of the subject of personal data and obligations of the Operator
1. Basic rights of the subject of personal data.
The subject has the right to access his personal data and the following information:
1. confirmation of the fact of processing of PD by the Operator;
2. legal grounds and purposes of PD processing;
3. goals and methods of PD processing used by the Operator;
4. name and location of the Operator, information about persons (except for the Operator’s employees) who have access to PD or to whom PD may be disclosed on the basis of an agreement with the Operator or on the basis of federal law;
5. terms of processing of personal data, including periods of their storage;
6. the procedure for the exercise by the subject of personal data of the rights provided for by this Federal Law;
7. name or surname, first name, patronymic and address of the person processing PD on behalf of the Operator, if the processing has been or will be assigned to such a person;
8. contacting the Operator and sending him requests;
9. appealing the actions or inaction of the Operator.
10. The Site user may at any time withdraw his consent to the processing of PD by sending an email to the following email address: [email protected], or by sending a written notification to the address: 680020, Khabarovsk, st. Gamarnika, house 72, office 301
eleven. . After receiving such a message, the processing of the User's PD will be stopped and his PD will be deleted, except in cases where processing can be continued in accordance with the law.
12. Responsibilities of the Operator.
The operator is obliged:
1. when collecting PD, provide information about PD processing;
2. in cases where the PD was not received from the subject of the PD, notify the subject;
3. if the subject refuses to provide PD, the consequences of such refusal are explained to the subject;
5. take the necessary legal, organizational and technical measures or ensure their adoption to protect PD from unauthorized or accidental access to it, destruction, modification, blocking, copying, provision, distribution of PD, as well as from other unlawful actions in relation to PD;
6. provide responses to requests and appeals from subjects of personal data, their representatives and the authorized body for the protection of the rights of subjects of personal data.
7. Features of processing and protection of data collected using the Internet
1. There are two main ways in which the Operator receives data via the Internet:
1. Providing PD by PD subjects by filling out the Site forms;
2. Automatically collected information.
The operator can collect and process information that is not PD:
3. information about the interests of Users on the Site based on the entered search queries of Site users about services and goods sold and offered for sale in order to provide up-to-date information to Users when using the Site, as well as generalization and analysis of information about what sections of the Site, services, products are in greatest demand among Site Users;
4. processing and storing search queries of Site Users for the purpose of summarizing and creating statistics on the use of sections of the Site.
2. The Operator automatically receives certain types of information obtained during User interaction with the Site, correspondence by email, etc. We are talking about technologies and services such as cookies, Web tags, as well as User applications and tools.
3. At the same time, Web tags, cookies and other monitoring technologies do not make it possible to automatically receive PD. If the Site User, at his own discretion, provides his PD, for example, when filling out a feedback form, then only then are processes of automatic collection of detailed information launched for the convenience of using the Site and/or to improve interaction with Users.
8. Final provisions
1. This Policy is a local regulatory act of the Operator.
2. This Policy is publicly available. The public availability of this Policy is ensured by publication on the Operator’s Website.
3. This Policy may be revised in any of the following cases:
1. when the legislation of the Russian Federation in the field of processing and protection of personal data changes;
2. in cases of receiving instructions from the competent government authorities to eliminate inconsistencies affecting the scope of the Policy
3. by decision of the Operator;
4. when the purposes and terms of PD processing change;
5. when changing the organizational structure, the structure of information and/or telecommunication systems (or introducing new ones);
6. when using new technologies for processing and protecting personal data (including transmission, storage);
7. when there is a need to change the process of processing personal data related to the activities of the Operator.
4. In case of failure to comply with the provisions of this Policy, the Company and its employees are liable in accordance with the current legislation of the Russian Federation.
5. Control of compliance with the requirements of this Policy is carried out by persons responsible for organizing the processing of Company Data, as well as for the security of personal data.
The number of on-site tax audits is decreasing from year to year, and significantly. 5 years ago they were carried out by about 45 thousand per year, now less 14 thousand Over the same period, the average amount of additional charges per check almost doubled: from 6.5 million in 2012 to 12.5 million in 2017. So the point is not at all about loyalty to the Federal Tax Service, but about the fact that inspections have become much more “profitable.” And most importantly - more accurately. Today, tax authorities are mistaken, that is, they do not find violations as a result of GNP, only in one case out of 100!
This was achieved thanks to point approach to the selection of control objects, that is, a thorough pre-test analysis. This is exactly what we will talk about in today’s article.
The lion's share of the work required in the process of tax control is carried out during the pre-audit analysis. It is a study of information about the taxpayer that is available to the tax authority. As a result, the Federal Tax Service analyst comes to a conclusion regarding the advisability of conducting an on-site tax audit of a specific business entity.
We can say that the purpose of verification analysis is to establish two circumstances:
- Are there any reasons for additional taxes, that is, did the subject commit tax violations?
- Are there any prospects? collection additional accrued amounts?
When the answers to both of these questions are positive, and the pre-calculated amount of additional charges exceeds a certain minimum, then a decision is made to conduct an on-site tax audit.
Automatic selection
At the first stage, selection is carried out using various information systems And software systems, of which there are about two dozen. This is, so to speak, a rough filter through which taxpayers are automatically passed. Next, we will talk about the most significant programs and databases.
First of all, this PIC GNP selection. The program analyzes the taxpayer according to certain criteria and compares it with other business representatives with the same OKVED code. In the end, she gives points. If there are too many points, the “client” is recommended for GNP.
Also worthy of attention are two programs of the ASK VAT family, which work together: SUR ASK VAT-2 and, in fact, the software package itself ASK NDS-2.
The ASK NDS-2 risk management system automatically distributes all companies and individual entrepreneurs into three groups:
- Low risk. They pay VAT, do not deal with fly-by-night companies, and have the necessary resources for business.
- High risk. They pay little or no VAT, have connections with suspicious contractors and lack resources.
- Medium risk. All business entities that do not fall into the categories listed above.
High technologies help the Federal Tax Service select taxpayers for on-site audits
ASK VAT-2, which intimidates all VAT payers, . They are included in the declarations from invoices. The goal is to analyze VAT chains and look for breaks. If discrepancies are detected, the system requires explanations from taxpayers.
Already in 2018, a new generation of the complex will be introduced -. The system will give inspectors even more opportunities.
As a result, subjects fall into one group or another. And if this is not a low-risk category, then the analyst will then work with the potential auditee.
Analyst's work
Using technical capabilities
In his work, the analyst, however, also uses information systems. In particular, "Tax 3", which contains the taxpayer’s file. The complex gives an idea of how funds flow through its accounts and helps analyze the company’s property, as well as its owners and management. In relation to individuals, not only their income and personal property, but also the assets of their close relatives are subject to analysis.
The purpose of such an analysis is to determine whether potentially additional accrued amounts can be recovered. A conclusion is made about whether the company is conducting real business. If it leads, it means you can take something from it.
Another interesting program - PC "VAI"(visual analysis of information). It helps to identify the interdependencies of individuals, sources of their income and other information.
After all technical possibilities have been exhausted, the analyst proceeds to a “manual” analysis of the potential subject.
"Manual" analysis
The purpose of the work at this stage is to find transactions as a result of which the taxpayer received an unjustified tax benefit. Work is being carried out in two directions:
- Search suspicious counterparties. We are talking about cooperation with one-day companies for “cash out” or the use of gray tax optimization schemes.
- Search controlled persons- companies and entrepreneurs using a simplified taxation system, as well as signs business fragmentation.
By using such mechanisms, unscrupulous taxpayers evade paying VAT and underestimate income tax.
Manual analysis allows you to examine a taxpayer’s transactions and find shell companies and controlled entities among his counterparties.
Application of databases and special systems
However, “manual” analysis also involves the use of programs and databases. Thus, to search for unreliable counterparties, it is used PIK "Odnodnevka". This is a database that contains companies with signs of anonymous structures. With its help, analysts find out whether there are any such organizations among the counterparties of a potentially audited person. If any are found, at the next stage their counterparties are checked, and so on. As a result, the entire network of problematic companies with which the taxpayer dealt is revealed. After analyzing transactions with them, the analyst determines approximately the amount to be charged.
Thus, as a result of the analysis, two outputs:
- The taxpayer definitely participated in gray schemes, which means he has something to pay extra.
- When conducting an on-site inspection, it is necessary to move precisely towards the interaction of the subject with one-dayers and dependent persons.
Let us also mention special systems for verifying counterparties, which tax authorities also use in their analysis. They allow, on the basis of open data, to establish relationships between persons through management, owners, addresses and other details.
Working with open sources
When analyzing open sources, Federal Tax Service specialists can not only look for references to the taxpayer and its owners in the media and the Internet, but also visit the personal pages of management representatives (owners) on social networks, look at photos from corporate events, and so on. Businessmen themselves often set their companies up and increase the risks of GNP with their own careless statements.
For example, a businessman mentioning his holding or group of companies may indicate the presence of a network of controlled organizations. This means that there may be business fragmentation or the use of other off-white tax optimization schemes.
The analysis is very revealing files of arbitration cases. According to statistics, only a small part of business entities have never acted as one of the parties to the arbitration process - about 5% . This means that the majority of taxpayers who actually conduct business are in the arbitration database. Accordingly, if the taxpayer’s counterparty is not in this database, then most likely he is a fly-by-night.
Requesting information from banks and government services
Banks actively cooperate with the Federal Tax Service - this is no secret to anyone. And they help tax authorities not only by denying transactions to “suspicious” taxpayers. But also because, upon request, they provide information about the cash flow of the companies and individual entrepreneurs they serve.
During the analysis, inspectors request information from banks about the accounts of the subject itself and its dubious counterparties. Especially if they are individual entrepreneurs.
Example. The company makes periodic payments to the individual entrepreneur. The entrepreneur's account statement indicates that he transfers all funds received to his personal account. Conclusion: transactions between a company and an individual entrepreneur may be of a transit nature.
To test this assumption, the analyst will ask the banks servicing the accounts of the company and the entrepreneur for information on IP and MAC addresses. It often turns out that the corresponding addresses are the same. This suggests that the management of the organization’s and individual entrepreneur’s accounts is carried out from one computer, that is, these business structures are controlled by one person. This means that there is a chance to exclude payments to individual entrepreneurs from the company’s expenses. Accordingly, it will be possible to charge additional income tax.
Banks provide the Federal Tax Service with information about their clients upon request
Moreover, requests to the bank can be made both for active and for inactive accounts. Thus, closing the account of a company or individual entrepreneur in this example will not save the businessman who owns these structures.
Requests can be sent by tax authorities not only to banks, but also to government services, for example, the traffic police or Rosreestr. The goal is obvious - to find out composition of property, which belongs to the company’s management, owners and their relatives. This is done in order to assess the reality of collecting additional charges. However, there is another goal - compare income mentioned persons with standard of living. Clear dissonance may indicate that at some stage of business processes (before taxes), money is simply withdrawn from the company.
Working with the archive
Such work involves analyzing responses to requests and explanations that the taxpayer sent to the Federal Tax Service. This also became possible thanks to high technology. Previously, this data was provided on paper and collected dust on archive shelves. Now this is part AIS "Tax-3", that is, information in electronic form that can be retrieved at any time.
Other factors influencing selection
It is impossible not to mention other criteria that are of significant, and sometimes decisive, importance in the issue of conducting a GNP.
First of all, this business size. Tax authorities are of little interest to entities whose revenue is less than 100 million rubles per year. Why? The answer follows from the following criterion - this performance indicator tax inspector for GNP. The point is that the amount of additional charges for which it is worth undertaking an on-site inspection must be no less than a certain minimum:
- for Moscow - 11 million rubles;
- for other large cities of Russia - 5 million rubles
If the amount of potential additional accrual is lower, then the GNP will most likely not be carried out yet - this is simply unprofitable for the budget. But this does not mean that the taxpayer will be forgotten - he will be closely watched.
In order for the tax authority to decide to conduct an IRR, the estimated amount of additional assessments must be very impressive
There is one more criterion that can even be called the main one. We have already mentioned it several times - this reality of foreclosure additionally assessed taxes. If, as a result of the analysis, it turns out that there is nothing to take from the subject, then there is no point in conducting a GNP. That is why analysts carefully examine the assets of not only the company, but also those associated with it - controlled structures, owners, managers, as well as members of their families.
A few words about one common myth - about three year criteria. Businessmen are confident that an audit will come no earlier than in 3 years. Supposedly there is nothing to fear before this, but after 3 years the company can be closed. This delusion can be expensive. Do not forget that the VAT return is submitted every quarter. And if the tax authorities see the prerequisites for additional assessments, they will not wait the “required” 3 years.
Moreover, by closing the organization after 3 years and registering a new one, the businessman only convinces the tax authorities of his dishonesty. Such patterns can be easily traced through transfer of assets, contracts, employees to a new person. Judicial practice shows that it will not be difficult to hold such a “new” organization accountable for the tax debts of the “old” company.
Analyst's findings
Having passed the taxpayer through the filter of information systems and processed manually, the analyst makes conclusions about the feasibility of conducting a GNP. Moreover, he is required not only to issue a positive decision (if there are prerequisites for this), but also to disclose information:
- on the amount of the minimum additional charge for VAT and income tax;
- on the activities that should be carried out in relation to the taxpayer in preparation for the on-site audit;
- about what should be done within the framework of the GNP itself - what activities to carry out, what documents to request from counterparties, and so on.
The result of the pre-check analysis is the document - conclusion. It consists of 6 parts. Its contents can be found in the following table.
Table 1. Sections of the pre-test analysis conclusion
|
Name |
Approximate content |
|
Basic information about the taxpayer |
Data:
|
|
Assessment of financial and economic activities |
Analysis results:
|
|
Assessment according to 12 risk criteria |
Results of analysis based on criteria from Order of the Federal Tax Service dated May 30, 2007. No.MM-3-06/333. Among them are the level of tax burden, losses, significant amounts of deductions, payment of salary below the industry average, low profitability, cooperation with fly-by-night companies, failure to provide explanations when requested by the Federal Tax Service and some others. |
|
Information from information and other sources |
Information obtained about the taxpayer both from open sources (media, Internet) and from special search and information systems and analytical tools |
|
Information about the activities carried out by NK |
|
|
Effective part |
|
Let's sum it up
So, from everything said above we can conclude such conclusions:
- If you have been assigned an on-site inspection, then with 99% probability You will be found to have violations and additional taxes will be assessed.
- Most likely, the additional charge will be more than 5 million rubles for large Russian cities and 11 million rubles for Moscow. Also, this amount will be almost 100% higher than the minimum for attracting to criminal liability for tax evasion.
- With a high degree of probability, the tax authority already knows why will be able to recover additional amounts. These can be assets not only of the organization itself, but also of persons associated with it.
Before opening an on-site tax audit, inspectors carry out a lot of work on a pre-audit analysis of the company. They analyze all the information that the inspection has, both internal and external. It turns out that inspectors, even before starting an on-site inspection, have extensive information about the company’s activities, its financial flows, possible violations, profitability, and solvency.
Pre-verification analysis and inspection timeframes
An on-site tax audit is carried out based on the decision of the head (deputy head) of the tax service. The period for conducting an on-site inspection is calculated from the day the decision on the appointment is made until the day the certificate of the inspection is drawn up. An on-site inspection cannot last more than two months. This period can be extended up to four months, and in exceptional cases - up to six months (Clause 6, Article 89 of the Tax Code of the Russian Federation).
However, the Tax Code does not establish a deadline for the company to submit a decision to conduct an on-site tax audit (letter of the Ministry of Finance of Russia dated February 17, 2016 No. 03-02-07/1/8635).
Drawing up a decision to conduct an inspection does not mean that it will be handed over to the company being inspected on the same day. First, inspectors will send inquiries to the counterparties of interest, their directors, notary chambers and other services that may have useful information on the company being inspected. And only when the inspector needs to enter the taxpayer’s territory and look at or collect the necessary documents to write an inspection report, will he be handed a decision to conduct an inspection. Along with the decision, a requirement to submit documents for verification is issued. The company is obliged to fulfill it within 10 working days from the date of receipt (paragraph 1, paragraph 3, article 93, paragraph 6, article 6.1 of the Tax Code of the Russian Federation). That is, by going directly to the company, inspectors know where to look for violations, in what amounts, and what documents are needed.
Conducting a pre-test analysis: collecting information
Information is taken from tax returns, financial statements, counter or desk audits, and materials from past on-site audits are studied. In both accounting and tax reporting, special attention will be drawn to the company's losses and discrepancies between the data in the profit declaration and the balance sheet. In particular, if the accounting income exceeds the income according to tax data or the expenses in the profit declaration will be greater than the accounting expenses.
The pre-audit analysis will also compare taxable income in VAT and income tax returns. Significant amounts of VAT deductions will alert you. Each region has its own safe percentage of VAT deductions. But tax refund in any case will be one of the control points.
For pre-check analysis, information is also taken from the Internet, from complaints from employees and former employees, competitors, on a tip from government services (PFR, FSS of Russia, police, customs, migration service, licensing and registration authorities, etc.).
Bank statements of the company's accounts help to understand which expenses should be paid special attention to and which counterparties should be checked for signs of fraud. Controllers can determine by eye which counterparties from the statement should be given special attention. So, they will be interested in companies whose fifth digit in the TIN is large. For example, TIN - 7725788451, of which 77 is a region, 25 is affiliation with the inspection, and the remaining numbers are arbitrary, 7 indicates that the company was registered relatively recently, which means that, most likely, it did not have tax audits. Next, they will pay attention to the amount of transfers - usually round sums are transferred to one-dayers, for example 145,000 rubles, and not 145,513.20 rubles. They look at the purpose of the payment - it is written briefly or indicating the name of the product and a reference to the contract. The first option immediately comes under control. In the second option, they look at whether the purchased goods have something in common with the declared activities of the company being inspected. Thus, it is unlikely that a tire production organization will purchase glass containers, etc.
The pre-audit analysis also pays attention to most of the services provided for the taxpayer being audited, since the actual provision of work or services is more difficult to prove than the availability of the purchased product. One-time transactions for large sums will also attract attention. Especially if they are listed in full on the same or the next day.
Directors of suspected shell companies will be invited to participate in a survey.
Declarations and statements are analyzed for hidden income and inflated expenses. In addition, a bank statement about the company on the simplified tax system will be able to tell whether the income limit was exceeded. The presence of amounts with a allocated VAT amount will attract attention.
They look at the average monthly salary, calculating it from 2-NDFL certificates, and compare them with the salary indicated in the posted open vacancies. Now it is possible to control in more detail the payment of personal income tax on various payments through the new quarterly calculation of 6-personal income tax. Former employees will be invited to participate in surveys to establish actual salary amounts.
If there is a licensed activity, they will send a request to confirm the validity of the license, notary chambers can certify the existence of certification of the transaction, and when importing or exporting, they can send requests to the customs authorities.
Pre-check analysis helps to calculate the amount of additional charges
This may seem strange, but when conducting an inspection, the controller already assumes the amount that can be additionally charged to the company.
The amounts of additional accruals may also consist of discrepancies between the income reflected in the accounting records and the profit declaration and VAT declaration.
Therefore, the accountant should prepare explanations: for example, discrepancies arise due to different rules for accounting for income and expenses for accounting and tax purposes, or part of the turnover is not subject to VAT, etc.
Next, they look at the deviation of the company’s profitability indicator from the industry average (Appendix No. 4 to the order of the Federal Tax Service of Russia dated May 30, 2007 No. MM-3-06/333@). If profitability is lower, then officials calculate how much the company needs to charge in addition to bring it to the industry average level. Thus, the profitability of goods sold is calculated as the ratio of profit from sales to the cost of goods sold. Return on assets is the ratio of profit and the value of assets of organizations.
The estimated additional charges are also calculated depending on the company’s tax burden. It should not be lower than the average level for a specific industry (Appendix No. 3 to the order of the Federal Tax Service of Russia dated May 30, 2007 No. MM-3-06/333@). It is calculated as the ratio of the amount of taxes paid and the company’s revenue.
The main violation remains shell companies. Therefore, expenses and VAT amounts for supposed one-day counterparties will be included in additional accruals as a result of a pre-audit analysis. This will also include expenses that are not inherent to the company’s activities.
Thanks to pre-audit analysis, tax officials avoid low-yield inspections, simplify inspections for “travelers” and reduce the time inspectors actually spend on the taxpayer’s territory.
Alexander Tarasov — Managing Partner and General Director of the law firm “AVT Consulting”
The secrets of pre-audit analysis are kept in special departments of territorial tax inspectorates and departments of the Federal Tax Service of Russia for the constituent entities of the Russian Federation. The algorithm of actions of employees of these departments is not clearly stated in the law. When selecting applicants for an on-site tax audit, they are largely guided by internal regulations, software of the Federal Tax Service of Russia and proven practice of searching for problem taxpayers.
The tax security of the company depends on the result of the pre-audit analysis. Since if an inspection is ordered, the “unspoken” plan for additional charges will be known in advance. Therefore, one of the ways to minimize tax risks is to create conditions under which the company, based on the results of the pre-audit analysis, will not be included in the on-site tax audit plan. For this to work, it is enough to take some security measures in advance.
Pre-testing events are now in high esteem
It is the preliminary analysis of the financial and economic activities of the company that improves the quality and effectiveness of tax audits. Thus, in 2015 and 2016, the quality of tax audits increased significantly. Head of the Federal Tax Service of Russia Mikhail Mishustin since 2014, it has highlighted among others the goal of increasing the efficiency of the tax administration system. The management of the tax service has already noted that reducing the number and improving the quality of tax audits is bearing fruit (“Main directions of the tax policy of the Russian Federation for 2016 and the planning period of 2017 and 2018”). According to official data from the Federal Tax Service of Russia, the number of on-site inspections decreased by 10% (14.6 in 2015 and 13.1 in 2016). The number of desk inspections increased by 3% (16,617.3 in 2015 and 17,156.5 in 2016).
In 2016, the amount of additional accruals for desk audits increased by 87% compared to the previous year (RUB 33,549.8 thousand in 2015 and RUB 62,320.3 thousand in 2016). Of these, 74% are additional tax charges. As for on-site inspections, the picture is as follows: the number of inspections has decreased by approximately 10%. And the amount of accruals increased by almost 33% (140,404.2 thousand rubles in 2015 and 184,377.3 thousand in 2016).
Taking into account such trends and plans of the Federal Tax Service of Russia, it is necessary to object thoroughly to the essence of the violations. To do this, first of all, it is important to know on the basis of what information and by what criteria the tax authorities will look for violators, as well as who will be included in the quarterly plan of on-site inspections.
The actions of tax intelligence officers help to generate preliminary amounts of additional assessments
The most important secret of the pre-audit activities of the tax authorities lies in the amount - how much additional accrual will be accrued to the company based on the results of their implementation. That is, when inspectors come to the office to conduct an inspection, they already know how much the company has violations. Each subject of the Russian Federation has its own unspoken plan for additional charges. For example, in Moscow now this amount is about 10 million rubles. In the Moscow region - approximately 4 million rubles. These are the results that tax authorities expect from employees of territorial inspectorates. And companies need to be prepared for this.
How do tax authorities now analyze financial and economic activities?
The main algorithm of the pre-audit analysis staff boils down to well-known and publicly available risk assessment criteria. Thus, according to the results of a preliminary analysis, a company will be accused of having connections with shell companies if it does not have:
- personal contacts of the management of the counterparty company;
- documents confirming the authority of the head of the counterparty company, copies of his passport;
- information about how you found a partner (Internet, dating);
- information on the state registration of the counterparty in the Unified State Register of Legal Entities.
It will be a disadvantage for the company if the pre-audit analysis staff establishes the following facts:
- a counterparty with signs of a one-day operation acts as an intermediary;
- terms of contracts differ from business customs (long deferred payments, delivery of large quantities of goods without advance payment or guarantee of payment);
- there is evidence that the counterparty could not fulfill the contract taking into account the time required for delivery or production of goods, performance of work or provision of services;
- the goods were purchased through intermediaries of goods that are traditionally produced by individuals who are not individual entrepreneurs (agricultural products, secondary raw materials, craft products);
- there is an increase in the debt of the payer (or its counterparty) against the backdrop of continued delivery of large quantities of goods or significant volumes of work (services) to the debtor;
- the counterparty issues or sells bills the liquidity of which is not obvious or has not been investigated, and also issues or receives loans without collateral;
- there is a significant share of expenses for a transaction with “problem” counterparties in the total amount of expenses of the taxpayer (in this case, the controversial transaction is not economically feasible).
Analysis of the balance sheet and profit and loss statement is an effective way to detect patterns in accounting
Practice shows that recently inspectors are increasingly examining accounting data. This helps them gather evidence that the relationship is not real. The inspectors pay close attention to the balance sheet (sections: fixed assets; current assets; accounts receivable), profit and loss statement (sections: revenue; administrative expenses; cost of sales) and cash flow statement (sections: cash flows from current operations; lease payments; payments to suppliers for raw materials, materials, works, services).
Here is an example of how tax specialists read financial statements “in their own way” in order to identify candidates for inclusion in the plan of on-site tax audits.
| Document form | Indicators | Note |
| Balance sheet | Fixed assets - 0 rub. Current assets - 0 rub. Accounts receivable - 10,000 rubles. |
The section of the balance sheet “Current assets” shows the balances of inventories intended for use in the production of products, performance of work, provision of services, management needs of the organization (raw materials, materials and other similar values), for sale or resale (finished products, goods ). A zero indicator in this section indicates that the enterprise does not have the assets necessary to conduct the relevant financial and economic activities. The taxpayer, conducting an inventory as of the last date of the reporting (tax) period, must determine the amount of receivables based on its results and reflect it on the accounting accounts. If in the reconciliation act one company has accounts payable in the amount of 1,000,000 rubles, and its counterparty has, by analogy, an amount of receivables in the amount of 1,000,000 rubles, and it is not reflected in the balance sheet, then this indicates the fictitiousness of the reconciliation act , absence of debt and real contractual relations between these legal entities. |
| Revenue - 100,000 rubles. Administrative expenses - 0 rub. Cost of sales - 0 rub. |
The revenue reflected in the amount of 100,000 rubles does not correspond to the funds actually received into the organization’s current account for the disputed period. Since, for example, only Romashka LLC transferred funds in the amount of 5,000,000 rubles for the supply of equipment. A zero indicator in the column “Administrative expenses” indicates the absence of expenses associated with the maintenance of the administrative and managerial apparatus, the maintenance of general business personnel, etc. A zero cost of sales indicator indicates the absence of sales of goods, works, and services. |
|
| Cash flow statement (form 4) | Cash flows from current operations – RUB 500,000. (other income) including from the sale of products, goods, works and services - 0 rub. Rent payments, license payments, royalties, commissions and other similar payments - 0 rub. Payments total - 20,000 rubles. Suppliers for raw materials, work and services - 10,000 rubles. |
A zero indicator of revenue from the sale of products, goods, works and services indicates the absence of the sale of property under an equipment purchase and sale agreement, which corresponds to Form 2 (profit and loss statement), where the cost of sales has a 0 indicator, and Form 1 (balance sheet) , in which there is no reflection of receivables under the purchase and sale agreement in the amount of 1,000,000 rubles. A zero indicator indicates that the disputed supplier did not make rental payments: for office space, equipment, transport, etc. For example, payments in the amount of 20,000 rubles. carried out during 2013, of which only 10,000 rubles. was sent to suppliers for raw materials, materials, works and services that do not correspond to the economic activities of the disputed supplier reflected in the primary accounting documents and invoices issued to the taxpayer being audited. |
According to tax authorities, zero financial statements indicate the absence of real economic activity of an economic entity. It is logical, because, for example, a company that sells purchased goods must reflect their cost in accounting (Form 1), and the cash flow statement (Form 4) must reflect the revenue received from their sale (of course, with subject to payment by the buyer). Direct expenses related to goods sold must be reflected in the income tax return; cost of goods sold; revenue from the sale of purchased goods. Sections of accounting and tax reporting that have zero indicators indicate that the business entity did not acquire property (goods) and did not sell it to third parties. The position of the tax authorities is also supported by the courts.
What the Federal Tax Service of Russia now recommends that pre-audit analysis employees do
A recent DSP from one of the regional departments recommended doing the following as part of the pre-audit analysis. Firstly, assess in advance the sufficiency of the evidence - so that it is enough to refute the reality or accusations of connections with one-night stands. Do not limit yourself to standard features, but show more creativity and establish cause-and-effect relationships. Secondly, check in advance not only the taxpayer “in development”, but also his counterparties. How they submit reports, how many employees they have, what address they are located at, etc. Thirdly, as part of the preliminary analysis, pay attention to the movement of goods if there is a suspicion that it is fictitious. Consider what evidence will support the relevant arguments. Fourthly, pre-audit analysis staff are recommended not to limit themselves to taxpayer reporting, but to more actively use other sources to obtain information that can prove tax violations. In particular, websites of counterparties, banks, help systems, databases of government agencies, etc.
Avoid being blacklisted by RAS ASK VAT-2
In addition to the standard method of searching for companies with a high tax risk based on pre-audit analysis, tax specialists now have a new effective tool. In 2016, the inspection system introduced the ASK VAT-2 system (automatic value added tax control system in version No. 2). RMS is a risk management system.
This software package automatically analyzes the information in the taxpayer’s reporting and compares it with information provided by counterparties and intermediaries. The unified system contains information from taxpayers, tax agents and other persons maintaining invoice journals. Now inspectors can automatically trace the entire chain of sales of goods, works and services and track the occurrence of the VAT base.
In accordance with the ASK VAT-2 RMS, all taxpayers are divided into three categories:
- Taxpayers who work only in accordance with the law. They have no problems with counterparties, with issuing invoices and paying VAT.
- Taxpayers who generally work legally, but have gaps in reporting and inaccuracies in documents.
- Taxpayers who have the characteristics of a dependent and unscrupulous legal entity.
This is how tax authorities now group all VAT payers. Accordingly, the third group of companies with high tax risk will attract the attention of tax authorities. But organizations from the second group may also be included in the list of applicants for inspection. Since these taxpayers are often associated with the third group.
Moreover, if the risk level of the “ASK VAT-2 RMS” does not correspond to the risk level of the “VAT ASK” risk level, then the risk level of the new “ASK VAT-2 RMS” will be used to assess the taxpayer.
To avoid being blacklisted by this program, it is advisable for a company to take the following actions:
- Check whether she has documents on the legal capacity of legal entities (her counterparties) and the competence of persons to sign documents. Otherwise, these papers must be requested.
- Find out whether fixed assets, intangible assets and other assets, the presence of which is determined by the terms of the transactions, are reflected in the counterparty’s reporting.
- Reconcile the transaction documents with similar documents of the partner. Pay special attention to the mandatory invoice details. Sign the reconciliation reports.
- Look at the partner's website. Take a screenshot of the page. Look for reviews about the organization on the Internet on other sites. Practice shows that screenshots of such pages often work in favor of taxpayers even at the stage of filing objections to the audit report.
- Make sure that the counterparty actually has an office or warehouse. Take photographs and save applications for access to these premises when visiting your partner.
- Check to see if your counterparty is suing. To do this, go to the help system or go to the website http://www.arbitr.ru/ to the file of arbitration cases. Enter the name of the legal entity in the search bar and view court cases.
Such measures will help avoid inconsistencies in tax reporting. And also promptly provide explanations in case of claims from inspectors - and thereby avoid being included in the on-site inspection plan.
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The appointment of an on-site audit of a specific taxpayer must be preceded by a detailed analysis of information about him, which ends with the signing by the head of the tax authority or his deputy of the decision to conduct an on-site audit and the audit program.
Pre-verification analysis of information allows you to save time and energy during the actual inspection, and also ensures the efficiency and effectiveness of its implementation.
At this stage, those areas of the taxpayer’s financial and economic activity are identified in which violations are most likely to be detected, as well as a strategy for the upcoming audit is developed.
All information available to the tax authority is analyzed.
The database of the Unified State Register of Taxpayers and the dossier of the taxpayer’s organization provide a general idea of the organization subject to inspection - its founders, subsidiaries and dependent companies, the presence of branches, representative offices and other separate divisions, existing accounts in banks and other credit institutions, etc. At the same time, the results of a desk audit of this organization, as well as materials from previous on-site audits, reveal those areas of activity where violations can be detected and to which special attention should be paid during the audit. In turn, operational accounting data shows the completeness and timeliness of tax payment by the organization (subject to audit).
All this information, received directly by the tax authority with which the organization is registered, is supplemented by information received from other tax authorities and other sources of information. When preparing for and conducting an inspection, the following may be useful:
Information on the flow of funds in the taxpayer’s bank accounts;
Information on the ownership of real estate and transactions with it, provided by the technical inventory bureau and the authorities that register rights to real estate;
Information on the ownership and lease of land plots provided by land committees;
Information on the availability of vehicles provided by the traffic police;
Information from the Federal Commission for the Securities Market;
Information on foreign economic activity provided by customs authorities;
Information on the issuance of licenses provided by licensing authorities;
Information on cargo transportation by various modes of transport
During the analysis of information, a number of issues are resolved:
The expected volume of work to be done is assessed and the quantitative and personal composition of the inspection team is determined, taking into account the scale and specifics of the taxpayer’s financial and economic activities;
The need to involve tax police officers in the inspection to ensure verification activities and the advisability of participation in the inspection by representatives of other regulatory and law enforcement agencies is determined. Such participation is coordinated with the relevant authorities;
The main issues to be clarified during the inspection are determined and responsibilities are distributed among the members of the inspection team;
The period for which the financial and economic activities of the taxpayer will be audited and the type of audit (comprehensive or for individual types of taxes and fees) are determined;
Methods for conducting an audit are outlined, the need for counter audits is determined, the feasibility of conducting an inventory of the taxpayer’s property, etc.
Obviously, in the process of pre-inspection preparation it is impossible to foresee everything, so the actions of the inspectors can subsequently be adjusted taking into account the prevailing circumstances. However, a clear preliminary program is a necessary condition for successfully conducting an audit within the time limits established by law (especially when auditing large taxpayers).
Pre-inspection work ends with the preparation of draft decisions on conducting an on-site inspection and a program for its implementation.
The audit program is a list of issues that should be addressed during the audit process.
It usually includes the following questions:
Correctness and completeness of reflection in accounting and reporting: revenue from the sale of goods (works and services), income and expenses from non-operating operations, profit (loss) from the sale of fixed assets and other assets;
Reliability of accounting data on actual distribution costs, completeness and correctness of reflection in accounting of actual costs of production and sale of products (works, services);
Correct reflection of transactions with securities, determination of gross profit, determination of taxable profit, calculation, completeness and timeliness of payment of value added tax to the budget;
The correctness of calculation of property tax, regional and local taxes and fees, the legality of using benefits for all audited types of taxes;
Correctness of deductions, completeness and timeliness of payments to extra-budgetary funds;
Carrying out payments using cash;
Availability of licenses to carry out certain types of activities;
Correct calculation, timeliness and completeness of transfer to the budgets of various levels of income from privatization, dividends on shares owned by the state, rent from leasing state and municipal property;
State of payment discipline;
Correctness of price determination in cases established by the Tax Code of the Russian Federation.
Also, the specifics of the organization being audited influence the inclusion of other issues in the program.
For example, checking foreign economic transactions, compliance with the procedure for using cash registers, etc. Audit programs for certain types of taxes also include questions on the calculation of these taxes.
Ultimately, the on-site audit program is approved by the head of the tax authority or his deputy.
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