What is a tax audit?

In our country, more and more people begin to pay taxes, exactly as prescribed by law. Becomes profitable to do so because, in some cases do not get some benefits (for example, if you have specific contributions to the budget, a certain amount of contributions to the pension fund and so forth, you get interest subsidy on bank loans).

Tax inspections have become more liberal to the citizens (even working on a new decree, without a break for lunch), but it's just in general. In particular, as well as in other cases, we are faced with one hand, the lack of self knowledge, and the other with outrage taxman. To avoid a combination of these two evils is necessary to know at least in general terms about the forms and methods of work of tax authorities. So, to the point.

The tax authorities carry out desk and field tax audits. Desk audit involves checking documents in the tax department. Field examination is conducted at the location of the organization or individual entrepreneur.

Desk audit is conducted by officials of the tax authority. Special permission of the head of the tax authority is not required.

Off-site tax inspection includes checking the following facts:

- All necessary documents submitted by the taxpayer;

- Whether they are issued;

- In time whether they are provided;

- Correctly calculated the amount of tax;

- Correctly calculated the tax rate;

- Whether the tax rate used and whether the taxpayer is entitled to the benefits of tax payment;

- Properly defined tax base (the one with which to calculate taxes).

Field tax audit. This includes a review of all accounting documents, contracts, all the internal documents of the organization (orders, etc.). In addition, when the on-site inspection may be carried out inspection of different objects and places, verified inventory of the taxpayer's property.

Should pay attention to this fact: the tax authority shall not be held within one calendar year, two or more tax inspection for the same taxes for the same period of payment.

On-site tax audit is carried out based on the decision of the head of the tax authority or his deputy.

The screening decision is given to the manager or chief accountant of the organization.

If the news of the appointment of field inspection and service solutions to hold it fairly often as a surprise then proceed immediately to the verification of tax documents can not. Before that, the inspector must give the representative of the company requirement to submit the necessary documents.

The taxpayer has the right to seize documents when making comments, which shall be at his request, are included in the act. Seized documents must be numbered, and sealed or signed by the taxpayer.

I want to add a few words about the order of admission to the organization of inspectors. Every taxpayer has to decide how to deal with the inspectors in carrying out tax inspection. You may well on its part to demand compliance with the order of visits of inspectors, in the form of journal entries inspections, they, in turn, are obliged to sign it at check-in organization and care of her. Came an order to us from foreign companies, which is valued every minute of every employee. This enables managers to account for time spent on tax inspectors and organize your day properly, because the current job no one cancels. These orders are used very rarely, because our attitude toward the tax authorities is quite anxious, but to us - the taxpayers, they are still down.