I present to your attention a sample of objections to a tax audit report. Send a request to draw up objections to the tax audit report in the feedback form or to the address:

A sample complaint to the Federal Tax Service of Russia can be viewed at the following link:

To the Interdistrict Inspectorate of the Federal Tax Service of Russia No. ...
address: …

From
OOO "..."
TIN...
checkpoint...
address: …

December 16, 2015

Ref No.________

Objections
on Act No. ... dated ...
desk tax audit
Limited liability companies "..."
(OOO "...")
INN... checkpoint...

The Interdistrict Inspectorate of the Federal Tax Service of Russia No. ... carried out a desk tax audit of LLC "..." INN ... KPP ... based on the tax return for value added tax, in which ... rubles were declared for compensation for ... the quarter of 2015, submitted ... 2015. registration number of the tax return (calculation) ...
The audit “established” non-payment (incomplete payment) of value added tax for ... quarter of 2015. in the amount of ... rub., an unjustified overstatement of the tax deduction in the amount of ... rub., as well as an overstatement of VAT claimed for reimbursement from the budget for ... quarter of 2015 in the amount of ... rub. Based on the results of the audit, LLC "..." is proposed to pay: a) the amount of unpaid (not transferred) taxes (fees) VAT on goods (work, services) sold on the territory of the Russian Federation (KBK ...) in the amount of ... rub., b) penalties for late payment or non-payment (late transfer or non-transfer) of taxes (fees). It is also proposed to reduce the inflated VAT claimed for reimbursement from the budget for ... quarter of 2015 in the amount of ... rubles, to bring LLC "..." to tax liability provided for in paragraph 1 of Article 122 of the Tax Code of the Russian Federation, to make the necessary corrections in the accounting and tax accounting.
LLC "..." does not agree with the conclusions of the inspection set out in the Desk Tax Audit Report No. ... dated ... 2015. The inspectorate's findings are not supported by tax audit materials and contradict tax legislation and established law enforcement practice.

LLC "..." concluded contracts for the supply of products for subsequent sale on the domestic market: (statement of factual circumstances and regulatory substantiation of the taxpayer’s position)

By virtue of subparagraph 4 of paragraph 1 of Article 146 of the Tax Code of the Russian Federation, operations for the import of goods into the customs territory of the Russian Federation are recognized as an object of taxation.

In accordance with Article 171 of the Tax Code of the Russian Federation, the taxpayer has the right to reduce the total amount of VAT calculated in accordance with Article 166 of the Tax Code of the Russian Federation by the tax deductions established by this article.

Paragraph 2 of Article 171 of the Tax Code of the Russian Federation establishes that tax amounts presented to the taxpayer and paid by him when importing goods into the customs territory of the Russian Federation in the customs regime of release for free circulation in relation to goods purchased for resale are subject to deductions.

...

The specified requirements of tax legislation are fully complied with by LLC "...". In particular...

The illegality of the inspectorate's conclusion about the illegality of applying a VAT tax deduction for goods not recorded in the warehouse of the taxpayer being inspected.

On the page... of the Act, the inspection indicates:
From the above it follows that LLC "..." does not have its own and does not rent warehouse premises necessary for receiving, unloading, loading and storing goods, which confirms the absence of the actual moment of receipt of the goods by LLC "...", i.e. acceptance of the goods LLC “...” was not registered, and as a result, tax deductions for VAT are illegal in accordance with clause 1 of Article 172 of the Tax Code of the Russian Federation.
Inventories are taken into account when control over them is transferred to the taxpayer. Based on this, for the acceptance of goods for accounting, the primary moment is the moment of establishing control over them. While the goods are in transit and not received at the warehouse, the deduction cannot be applied, even if there are invoices and delivery notes.
The inspectorate also indicates that during tax control activities it was established that the ownership of the goods imported into the territory of the Russian Federation did not pass to LLC "...".
The basis for this conclusion is the following circumstances
- lack of storage facilities and a certain type of vehicles, material and labor resources;
- explanations from the taxpayer about the delivery of cargo directly by the supplier’s transport to the buyer LLC “...” and then directly to the buyers of the 2nd link (testimony of the head of LLC “...” ...).
In this regard, LLC "...", in accordance with Article 172 of the Tax Code of the Russian Federation, unreasonably accepted for deduction the amounts of tax paid to customs authorities when importing goods into the territory of the Russian Federation.

However, the conclusions of the tax authority contradict tax legislation and established judicial practice. (regulatory justification and references to judicial practice)

The conclusion that there was no transfer of ownership was made by the inspection based on the lack of warehouse facilities and a certain type of transport, material and labor resources, as well as the taxpayer’s explanations about the delivery of the cargo directly by the supplier’s transport to the buyer LLC “...” and then directly to the buyers of the 2nd link However, according to the article...

Registration of imported goods is confirmed by the following documents... . These documents were submitted to the tax authority.

Illegality of the inspectorate’s conclusion that there is no economic benefit

On the page ... of the Act it is indicated that according to the analysis of procurement documents and documents for the sale of goods presented by LLC "...", the average markup for sales to customers: LLC "V", LLC "G", LLC "D", LLC "E" ", in... quarter of 2015 goods accounted for 3%, i.e. There is no economic benefit from further sale of the product.
The taxpayer under audit, together with other business entities, committed chains of concerted actions that did not have a real business purpose, but were aimed at obtaining benefits in the form of withdrawal of funds from the budget, which is an obstacle to VAT reimbursement
However, the inspection’s conclusion contradicts tax legislation and established law enforcement practice, because ...

The inspection materials did not confirm the inspection's conclusions about the Company's dishonesty when presenting VAT for reimbursement from the budget.
Thus, LLC "..." presented all the documents required by Articles 171, 172 and 176 of the Tax Code of the Russian Federation to confirm the right to reimbursement of disputed VAT amounts from the budget. The inspection's conclusions do not correspond to the documents available in the inspection materials and contradict the current tax legislation and established judicial practice.
LLC "..." does not agree with the conclusions set out in the Desk Tax Audit Report No. ... of the year and asks the Interdistrict Inspectorate of the Federal Tax Service of Russia No. ... to review the conclusions made in the Report, not to charge taxes, penalties, and not to reduce the VAT claimed for reimbursement from the budget for ... quarter 2015, not to bring to tax liability based on the results of consideration of tax audit materials.

12/16/2015 lawyer Gladilin A.N.

More about due diligence:

If the supplier's director refuses to sign:

About handwriting examination during a tax audit:

On the issue of interdependence, see:

Signs of “one-day events” in the practice of arbitration courts in 2016.

Objection to a tax audit report - sample This document can be downloaded from the link contained in the article. The objection reflects the disagreement of the person in respect of whom the inspection was carried out with its results, drawn up in the form of an act.

Officials of the Federal Tax Service of Russia have the right to conduct inspections of compliance by legal entities, individual entrepreneurs, and individuals with the requirements of current legislation. By virtue of Art. 31 of the Tax Code of the Russian Federation, the purpose of inspections is to establish the correctness and timeliness of tax payments.

Article 87 of the Tax Code of the Russian Federation provides for two types of verification activities: desk and field. During a desk audit, the tax authority examines the declarations submitted by the taxpayer. During an on-site inspection, Federal Tax Service employees travel to the taxpayer’s territory and study documents, interview witnesses, make seizures, request clarifications, and conduct examinations and inventories. Thus, although the purpose of these checks is the same, the methods of conducting them are different.

Based on the results of desk audits, if no violations of tax legislation were detected, no final document is drawn up. If violations are found, a final report is drawn up.

During an on-site inspection, a report is drawn up in all cases. It is important to note that the form of the report and the procedure for filling it out both during desk and on-site inspections are the same. The form of this document is contained in the Order of the Federal Tax Service of Russia dated 05/08/2015 No. ММВ-7-2/189@ (Appendix No. 23).

If the taxpayer does not agree with the data specified in the report or with the conclusions of the inspectors, he has the right to submit objections to it to the tax authority (clause 6 of Article 100 of the Tax Code of the Russian Federation). The period for filing objections is 1 month. It is possible to challenge both the entire document and its individual provisions. It is also possible to attach documents supporting the objections.

Requirements for written objections to a tax audit report, content of objections

Objections are submitted to the territorial body of the Federal Tax Service, which carried out the inspection. The law does not provide for the form of objections, and also does not impose mandatory requirements for the content of the document.

When drawing up objections to the inspection report, you can use the information specified in Art. 139.2 Tax Code of the Russian Federation. This norm regulates the procedure for filing a complaint against a decision of the tax authorities. Despite the fact that it cannot be applied directly to the legal relations under consideration, the general principles of drawing up the document become clear.

Objections must be in writing and signed by the applicant. If they are submitted by a representative of the applicant, it is necessary to issue a power of attorney.

The document should include the following information:

1. FULL NAME. the applicant, or the name of the organization challenging the act.
2. Applicant's address.
3. Details of the act (date, number).
4. Indication of the name of the Federal Tax Service to which objections are filed.
5. Indication of violations committed during the preparation of the act.
6. Applicant's requirements.
7. An indication of the method in which the response to objections will be sent (for example, by mail, email).
8. Applicant's contact phone number.

Objections can be submitted in person, sent by mail, or through a personal account on the Federal Tax Service website, as well as through the “electronic services/contact the Federal Tax Service of Russia” section on the official website of the Federal Tax Service (the link to electronic services is contained at the bottom of the website of the Federal Tax Service of Russia at nalog .ru).

What is the structure of objections to the Federal Tax Service inspection report?

Traditionally, a three-step structure can be used for formal business letters and complaints. It is also suitable for objections to the inspection report.

The document is divided into three parts:

1. Introductory. It indicates general information about the inspection carried out, its period, subject, etc.
2. Descriptive. It indicates violations that, in the opinion of the applicant, were committed by the tax authority.
3. Resolute. This section reflects the applicant's requirements.

The sections must contain a “header” that reflects information about the applicant, the name of the document (objection), and an indication of the tax authority that adopted the act.

Pointing out legal provisions in objections is not necessary, but is desirable. You can refer to explanations from government agencies, the Federal Tax Service itself, and judicial practice.

If a document is submitted on behalf of an organization, it is signed by its executive body (director, general director). Complaints from individual entrepreneurs and citizens are signed by them personally. If there is a representative with a power of attorney issued to him, he has the right to sign the objections himself. The power of attorney must specify the authority to file objections.

Thus, a sample of objections to a desk tax audit report can be downloaded from the link at the beginning of the article. A sample of objections to an on-site tax audit report is drawn up in a similar way, so there is no point in duplicating the document; in both cases, the presented sample will do.

Sample objections to a tax audit reportwill be useful if you do not agree with the position formed by the inspectors. Read our article about how to properly object to them.

Tax audit report and its legal essence

A tax audit report is a document that records the results of the audit and contains the position of the inspectors on the correct calculation and payment of taxes by the taxpayer.

The report is drawn up both during on-site and desk inspections. However, this always happens during on-site visits, and during office ones only if the tax authorities have identified violations (clause 5 of Article 88, clause 1 of Article 100 of the Tax Code of the Russian Federation).

Read more about the desk inspection act in the article , about the on-site inspection report - in the material .

Please note that the act is not a final document. It informs the taxpayer about the preliminary conclusions of the tax authorities, but does not contain any requirements for it and does not give rise to legal consequences - and therefore cannot be appealed to a higher tax authority or court (see the ruling of the Constitutional Court of the Russian Federation dated May 27, 2010 No. 766- O-O). The final document is the decision made during the consideration of the inspection materials, which also includes the act.

Read about appealing a “verification” decision in the article .

In case the taxpayer disagrees with the opinion of the inspectors set out in the act, the Tax Code of the Russian Federation provides for the possibility of filing objections to it (clause 6 of Article 100 of the Tax Code of the Russian Federation).

By filing objections, a taxpayer can express his disagreement:

• with the facts stated in the tax audit report,
• conclusions and suggestions of the inspectors.

The Tax Code of the Russian Federation allows 1 month to file objections. The period begins to be calculated from the day the taxpayer receives the inspection report (clause 6 of Article 100 of the Tax Code of the Russian Federation).

You can object to the act as a whole or to its individual provisions. All objections must be supported by references to legal norms. In addition, copies of documents confirming the validity of the objections must be attached to the objections.

Please note that submitting such documents is a right, not an obligation, but you should always attach them. Objections will be included in the inspection materials and will be studied and taken into account during the consideration of these materials. The presence of supporting documents, as a rule, eliminates unnecessary questions.

Where can I get a sample of objections to a tax audit report?

There is no special form for objections to the tax audit report, so they are drawn up in free form. Samples of them can be found in legal reference systems, as well as on our website.

For a sample of objections to the chamberlain act, look in the material “Objections to a desk tax audit report - sample” , for the on-site inspection report - in the material .

Fill out your objection in 2 copies: send the first one to the inspectorate, keep the second one with you. It is better to send by registered or certified mail with notification and a list of attachments - this way you will have proof of when and what was sent by you and received by the tax authorities. This way, inspectors will not be able to accuse you of late filing of objections and pretend that they did not see the supporting documents attached to the objections.

Objections and documents for inventory can also be submitted to the Federal Tax Service in person or through a representative.

If you have not filed written objections and do not agree with the decision made by the tax authorities based on the results of the tax audit, you have the opportunity to verbally explain your position. Do this while reviewing the tax audit materials (clause 4 of Article 101 of the Tax Code of the Russian Federation).

Results

Fill out objections to the tax audit report in any form - there is no special form for them. In this document, state in a reasoned manner what you disagree with, with references to legal norms, clarifications from the Ministry of Finance and the Federal Tax Service, and support your conclusions with court decisions. Attach supporting documents.

You have 1 month from the date of receipt of the inspection report to file objections. If you did not do this on time, you still have the right to verbally explain your position when considering the tax audit materials at the inspectorate.

Objection to the tax audit report

Objections can be filed within a month from the date of receipt of the desk or field inspection report in case of disagreement with the facts stated:

• in the tax audit report (clause 6 of Article 100 of the Tax Code of the Russian Federation);
• in the act of discovery of facts indicating tax offenses (clause 5 of Article 101.4 of the Tax Code of the Russian Federation).

This procedure applies when preparing objections to an act that the company received on July 24, 2013 and later (clause 1 of Article 6 of the Law of July 23, 2013 No. 248-FZ, letter of August 15, 2013 No. AS-4-2 /14794).

The period is counted from the day following the receipt of the inspection report (clause 2 of article 6.1 of the Tax Code of the Russian Federation). The deadline for submitting objections expires on the corresponding date of the month following the month of receipt of the desk inspection report (Clause 5, Article 6.1 of the Tax Code of the Russian Federation).

Example

The company received a tax audit report on September 10, 2015. This means that objections must be submitted no later than October 10, 2015.

If the end of the period falls on a month in which there is no corresponding date, then the last day on which objections can be submitted expires on the last day of this month (Clause 5, Article 6.1 of the Tax Code of the Russian Federation).

Example

The company received a tax audit report on August 31, 2015. Objections must be submitted no later than September 30, 2015.

Before July 24, 2013, the period for preparing objections was 15 working days. By the time the new edition of paragraph 6 of Article 100 of the Tax Code of the Russian Federation came into effect (August 24, 2013), this period had already expired. Moreover, its extension is not provided for by Law No. 248-FZ.

The company is interested in submitting objections in a timely manner. If you are late, the review of the inspection materials will take place without objections. This means that a decision can be made without taking into account the company’s opinion on controversial

How to make objections

There is no approved form for filing objections to the act. The Tax Code of the Russian Federation does not contain requirements for the format and content of objections to an act. Therefore, draw up objections in any form in two copies. Give one to the inspectorate, keep the second in the organization.

First of all, list in your objections:

• name of the inspectorate to which objections are submitted;
• name of the company (last name, first name and patronymic of the individual entrepreneur);
• TIN and checkpoint (if any);
• registration address, as in (address of permanent registration of the entrepreneur);
• date of submission of objections;
• names of taxes or declarations (calculations) in respect of which the audit was carried out, indicating the period;
• start and end dates of the audit.

Then you need to cite specific points of the act with which the company does not agree. Preferably in order. Written objections can be submitted to the act as a whole or to its individual provisions. At the same time, it is important to list only those claims that are directly related to the conclusions and proposals of the tax inspectorate formulated in the audit report. Even if there were formal violations of the inspection procedure or the act itself contains any shortcomings, there is no need to mention them in objections.

Therefore, if the company’s comments relate only to the inspection procedure, and not to the erroneous position of the inspectors, then there is no need to file objections at all. After all, they are unlikely to influence the inspectors’ decision. Such claims can be raised later when appealing the decision.

The company's arguments for each episode must be convincing. Therefore, your position must be stated as clearly as possible and, if possible, justified by referring to legal norms. Moreover, in your arguments you can only refer to the norms that were in force during the period when the audit was carried out. Additionally, you can provide links to official clarifications and

It is safer to be guided by those letters from the Ministry of Finance that are addressed to your company. A reliable option would be the explanations posted on the official website of the Federal Tax Service of Russia (nalog.ru) for mandatory application. Of course, in the Tax Code of the Russian Federation there is a norm obliging tax specialists to be guided by written explanations of the Ministry of Finance on the application of tax legislation (subclause 5, clause 1, article 32 of the Tax Code of the Russian Federation). However, the ministry itself has repeated more than once: this provision of the Tax Code of the Russian Federation does not require tax officials to be guided by absolutely all explanations. The fact that clarification is mandatory must be stated in the letter itself. But letters addressed to other companies can also play a role as an additional argument.

You can also select examples from judicial practice: decisions of the Supreme Court, decisions of arbitration courts. Copies of the documents referred to must be attached to the objections.

Objections to the act can be signed either by the company or by another employee by proxy. For example, chief accountant.

How to register applications

The company has the right to attach to the objections any documents confirming the validity of the objections. These papers can be submitted to the inspection separately - within a pre-agreed period (clause 6 of Article 100 of the Tax Code of the Russian Federation).

A copy of each document must be certified separately (letter of the Federal Tax Service of Russia dated October 2, 2012 No. AS-4-2/16459). This still applies to absolutely all documents - both single-page and multi-page.

One-page documents. It is safer to certify each one-page document separately. If the company does not have time to prepare copies, you can ask to extend the deadline for their submission.

Another riskier option is to form a binder from copies of documents and make one certification inscription on it. In such a situation, inspectors may demand that the company pay a fine of 200 rubles. for each incorrectly certified document (clause 1 of Article 126 of the Tax Code of the Russian Federation).

But this fine can be canceled in court, since there is no law for incorrect certification of documents (resolution of the Federal Antimonopoly Service of the Central District of November 1, 2013 in case No. A54-8663/2012).

Multipage documents. The company has the right to certify a copy of a document consisting of several pages with one inscription. It is not necessary to certify each sheet of the copy (letter of the Ministry of Finance of Russia dated August 7, 2014 No. 03-02-RZ/39142, Federal Tax Service of Russia dated September 13, 2012 No. AS-4-2/15309). For example, a copy of a multi-page agreement can be created in the form of a binder. And make one general certification inscription on it. But in this case, all sheets of a multi-page document must be sewn together with thread and numbered.

A note about certification can be made in two ways: on the back of the last sheet in the bundle or on a separate sheet.

On the sheet they make a note “correct” or “copy is correct”, put the date, position of the manager or other employee who certified the copy, as well as his signature with a transcript (clause 3.26 of the State Standard “Unified Documentation Systems”, approved by the resolution of the State Standard of Russia dated 3 March 2003 No. 65-st). In addition, you need to put a stamp (Appendix No. 5 to the order of the Federal Tax Service of Russia dated May 31, 2007 No. MM-3-06/338).

Where and how to submit objections to a tax audit report

Written objections must be sent to the inspection that conducted the inspection and drew up the report (clause 6 of Article 100 of the Tax Code of the Russian Federation). Objections can be submitted personally to the inspection office or the window for receiving documents by the head of the company or her on the basis of a power of attorney (Articles 27, 29 of the Tax Code of the Russian Federation).

You can also send objections by mail. In this case, the monthly period for filing objections must be counted from the seventh day from the date of sending the registered letter. The fact is that the date of delivery of an act sent by registered mail is considered not the day of its actual receipt, but the sixth day from the moment it was sent by mail (clause 5 of Article 100 of the Tax Code of the Russian Federation).

What are the consequences of filing an objection?

Objections can both help the company - reduce or cancel the fine, and complicate the process of processing the inspection results. Therefore, it is important to anticipate possible consequences in a timely manner.

Additional events

When filing objections, it is important to take into account that this may provoke additional tax control measures (clause 6 of Article 101 of the Tax Code of the Russian Federation). In this case, it becomes necessary to extend the time for reviewing the inspection materials. At the same time, the period allotted for carrying out additional measures should not exceed the total period for reviewing the inspection materials, taking into account its extension - 10 working days and another month.

Accordingly, a decision based on the results of the inspection will be made taking into account new information obtained during additional activities.

Additional activities may include:

• requesting documents from the company or its counterparties;
• interrogation of a witness;
• conducting an examination.

Before the inspectors make a final decision, the company has the right to familiarize itself with all inspection materials, including the results of additional materials (clause 2 of Article 101 of the Tax Code of the Russian Federation).

From July 24, 2013, there is a specific deadline for this: no later than two days before the review. The company is required to submit an application to familiarize itself with the materials. If such a statement is not submitted in a timely manner, inspectors may not take the initiative.

Of course, the Federal Tax Service of Russia, in its explanations, advises its subordinates to familiarize the company with the materials of additional events in any case. After all, otherwise it will be able to cancel the decision made based on the results of the inspection on formal grounds.

At the same time, no special period has been established for the company to prepare its arguments (Article 101 of the Tax Code of the Russian Federation). Tax officials can agree with the company on the time it will take to file objections. And then, after reviewing the inspection materials, the inspector will make a note in the protocol that the organization had no objections regarding this time (letter dated August 22, 2014 No. SA-4-7/16692 - excerpts from the document, paragraph 38 Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated July 30, 2013 No. 57).

For the company, this is because sometimes inspectors do not even invite companies to familiarize themselves with the materials of additional events. And sometimes they only give a couple of hours to study several hundred pages, effectively depriving the company of the opportunity to study all the details and present objections.

The clarification of the Federal Tax Service of Russia, firstly, motivates local inspectors to always transfer the materials of both the inspection and the additional event to the company for review. Otherwise, the decision they make may be reversed.

Secondly, the company has the opportunity to agree on the time it will need to prepare objections. This means that you can carefully study all the inspector’s findings and try to fight off some of the additional charges and fines.

Statute of limitations

Even if violations are identified, the company cannot be held accountable under Article 122 of the Tax Code of the Russian Federation after the statute of limitations has expired. In other words, if three years have elapsed from the next day after the end of the tax period (during which the violation occurred) until the decision on bringing to responsibility is made (Article 113 of the Tax Code of the Russian Federation).

Thus, carrying out additional activities extends the inspection period and brings the company closer to the end of the statute of limitations. This means it increases the chances of having the fine cancelled.

Moreover, in the case of unpaid taxes, this period begins to count from the end of the corresponding tax period in which the company did not pay the tax (clause 15 of the resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated July 30, 2013 No. 57).

Specialists from the Federal Tax Service of Russia explain that it is necessary to take into account not the period for which the tax is paid, but the year or quarter in which the tax had to actually be paid (letter dated August 22, 2014 No. SA-4-7/16692).

Example

The company underestimated for 2013, the payment deadline for which is March 28, 2014. The tax period in this case is equal to a year. This means that the limitation period will begin to count from January 1, 2015.

That is, inspectors will not calculate the statute of limitations from the moment when the company actually violated the tax procedure. But only after the expiration of the tax period in which this violation was committed.

Decision based on inspection results

Depending on the conclusions made, the head of the inspection (or his deputy) decides on the results of the inspection:

• or a decision to hold an organization accountable for committing a tax offense;
• or a decision to refuse to hold the organization liable.

This follows from the provisions of paragraph 7 of Article 101 of the Tax Code of the Russian Federation. The forms of these decisions were approved by order of the Federal Tax Service of Russia dated May 31, 2007 No. MM-3-06/338.

The decision to prosecute must indicate:

• circumstances of the tax violation committed by the organization. In this case, these circumstances must be qualified as they were established by the audit, that is, in the same way as they are reflected in the tax audit report;
• documents and information confirming the identified circumstances;
• a decision to hold the organization accountable for specific violations, indicating articles of the Tax Code of the Russian Federation;
• the amount of tax arrears, the amount of fines and

This is stated in paragraph 1 of paragraph 8 of Article 101 of the Tax Code of the Russian Federation.

The decision to refuse to prosecute must indicate the circumstances on the basis of which it was made. At the same time, it may reflect the amounts of arrears identified during the audit and the corresponding amounts of penalties. This follows from the provisions of paragraph 2 of paragraph 8 of Article 101 of the Tax Code of the Russian Federation.

In addition, both types of final audit decisions must reflect the following data:

• the period for appealing the decision;
• the procedure for appealing a decision to a higher tax authority;
• name and address of the tax authority that is authorized to consider cases of appealing the decision;
• other information necessary, in the opinion of the head of the inspection (his deputy).

This is stated in paragraph 3 of paragraph 8 of Article 101 of the Tax Code of the Russian Federation.

If during a tax audit, inspectors discover an amount of over-refunded tax, then in the final decisions they will recognize it as arrears. The date of occurrence of this arrears will be the day when the organization received the money (upon return) or the day when the inspectorate decided to offset the tax.

This is stated in paragraph 4 of paragraph 8 of Article 101 of the Tax Code of the Russian Federation.

Within five working days after the decision is made based on the results of the inspection, it must be handed over to the organization (paragraph 1, paragraph 9, article 101, paragraph 6, article 6.1 of the Tax Code of the Russian Federation). The countdown of the period begins from the next day after the decision is signed (clause 2 of article 6.1 of the Tax Code of the Russian Federation). Let's give an example.

Example

The inspection decision was made on March 6, 2015 (Friday), the Company must receive it no later than March 16, 2015.

As a general rule, the inspection decision comes into force one month from the date it is delivered to the organization (clause 9 of Article 101 of the Tax Code of the Russian Federation). But if during this month the organization appeals it on appeal, then the date of entry into force will depend on what decision the higher tax authority makes.

If the decision of the tax inspectorate is not canceled, it will come into force from the date of its approval by a higher authority.

If the decision of the tax inspectorate is canceled (in whole or in part), it will come into force (taking into account the changes made) from the date of the corresponding decision of a higher authority.

If the appeal is rejected, the decision of the tax inspectorate will come into force from the date of the decision of the higher authority, but not earlier than the month period allotted for filing the appeal has expired.

This procedure is established by Article 101.2 of the Tax Code of the Russian Federation.

After the decision on the inspection comes into force, the inspection, within 20 working days, will send to the organization a demand for payment of taxes, penalties and fines that were additionally accrued based on the results of the inspection (clause 6 of article 6.1, clause 2 of article 70 of the Tax Code RF).

The organization is obliged to fulfill this requirement within eight working days after its receipt, unless a longer period is established in the requirement itself (paragraph 4, paragraph 4, article 69, paragraph 6, article 6.1 of the Tax Code of the Russian Federation).

Tax audits are carried out in relation to each payer of taxes, fees and insurance premiums and all tax agents. They are office and away. Based on the results of desk inspections, reports are drawn up in case of violations, and based on the results of on-site inspections - in case of any development of events. If you disagree with the inspectors' conclusions, you usually write objections to the inspection report.

What are objections to a tax audit report?

The verification of taxpayer declarations is not always successful. During inspection activities, specialists from the Pension Fund of Russia and the Social Insurance Fund often identify errors in calculations or even deliberate understatement of the tax base. According to statistics from the Federal Tax Service Inspectorate, about a third of “camera chambers” end in the writing of a negative act; for some taxes, for example, VAT, the proportion of incorrect declarations reaches 70%. It is clear that taxpayers do not greet with joy the act of the Federal Tax Service containing information about incorrectly applied deductions or a requirement to pay taxes, penalties, and fines. In this case, you can write an objection to the contents of the act.

When is a written objection necessary?

Objections to a tax audit report are a written disagreement with a tax audit report, containing a rationale for illegality, based on regulations and supported by documents. They may be accompanied by copies of papers indicating the correctness of the person being checked.

Objections to a tax audit report are usually submitted by:

• if you disagree with the arguments of the inspectors: presentation of facts, errors in calculations, interpretation of laws, choice of evidence, etc.;
• in case of non-compliance with the procedure for conducting an inspection: deadlines, interrogations, inspections, seizure of documents, etc.;
• if there is a discrepancy between the conclusions about violations and the methods of bringing to justice.

To write a convincing objection to a tax audit report, you should reflect in it all the violations committed by the inspectors

What is the deadline for filing objections?

Organizations and individuals submit objections to the act within one month from the date of receipt, responsible participants of consolidated groups - within thirty days (Clause 6 of Article 100 of the Tax Code of the Russian Federation).

A person in respect of whom a tax audit was carried out (his representative), in case of disagreement with the facts set out in the tax audit report, as well as with the conclusions and proposals of the inspectors, within one month from the date of receipt of the tax audit report, has the right to submit written objections to the relevant tax authority on the said act as a whole or on its individual provisions. In this case, the person in respect of whom the tax audit was carried out (his representative) may attach to the written objections or, within the agreed period, submit to the tax authority documents (certified copies thereof) confirming the validity of the objections.

in ed. Federal laws dated July 23, 2013 No. 248-FZ, dated July 3, 2016 No. 243-FZ

As you can see, the Tax Code of the Russian Federation clearly and specifically describes situations in which a taxpayer can express his disagreement with the actions of tax inspectors, as well as challenge the conclusions they made based on the results of an audit. The deadline for filing objections is also clearly defined - 1 month from the date of receipt of the relevant act.

Objections are presented:

• taxpayers;
• fee payers;
• payers of insurance premiums;
• tax agents;
• consolidated groups.

The same rules apply to representatives: they can submit their objections to the act within thirty days.

Written objections to the tax audit report of a consolidated group of taxpayers (CTG) are submitted by the responsible member of this group within 30 days from the date of receipt of the said report. In this case, the responsible participant in the consolidated group of taxpayers has the right to attach documents confirming the validity of their actions to written objections.

Tax Code of the Russian Federation (hereinafter referred to as the Tax Code of the Russian Federation)

paragraph 6 of article 100

The date of signing the act by the person being verified or the sixth day after sending it by registered mail is considered the date of delivery (clause 5 of Article 100 of the Tax Code of the Russian Federation).

Example 1: the organization received the act on February 9, 2017 - objections can be submitted until March 9, 2017 inclusive.

Example 2: the responsible AMG participant received an act on February 9, 2017 - objections must be submitted until March 27, 2017.

According to the current rules, a period of 1 month expires on the corresponding date of the next month; the period calculated in days is calculated in working days by default (Article 6.1 of the Tax Code of the Russian Federation).

If objections are not submitted on time, they are presented at the time of consideration of the inspection materials. There is no liability for this (clause 4 of Article 101 of the Tax Code of the Russian Federation).

How to write about your disagreement with the inspectors’ conclusions

Objections must be submitted in writing.

First, get acquainted with the verification materials. Access to them is provided upon application, which is reviewed within 2 days. Familiarization occurs through visual inspection, making extracts, and making copies. The representative is allowed to access the inspection materials after confirmation of credentials. After familiarization, a protocol is drawn up (clause 2 of Article 101 of the Tax Code of the Russian Federation).

Rules for drafting: preparation and design

There is no legally approved form of objection. They are drawn up in any form, observing the requirements for drawing up an official document.

The name of the tax authority that conducted the audit and its address are usually indicated in the upper right corner. Below indicate the name (name, full name) of the person being checked, his address, telephone number.

The title includes the date and number of the act that is being disputed. For example, “Objections to the tax audit report No. ___ dated __.__.2017.”

The text of the act (fragments) is not rewritten, since each party has it. The text of the objections indicates what exactly they disagree with. They justify their positions with real documents or regulations. Attach copies of supporting documents if they are not included in the case materials. After describing the essence of the objections and justifying their positions, they offer to make a decision taking into account the presented documents.

After the text there is a list of appendices (copies of documents), containing the name, date of each document and the number of sheets (sheet numbers in the binder).

Below they put the date (day, month, year) and a signature with a full transcript. The official indicates his position.

When submitting copies of supporting documents with objections, they are stapled or stapled together with the objections and the sheets are numbered. On the reverse side, at the place where the firmware is fastened, indicate how many sheets have been stitched, sign and date it. A copy of each document is certified with the inscription “True”, the signature of the witness with a transcript (last name and initials) and an indication of the position and date of certification. The procedure for certification of submitted documents is established by letter of the Ministry of Finance of the Russian Federation dated 08/07/2014 No. 03–02-РЗ/39142.

If the person being checked has a seal, then the signatures are sealed.

Below is a diagram for filing objections.

Samples of objections based on the results of a desk or field inspection

The differences in the substance of objections to the tax audit report are determined by what exactly caused the disagreement of the person being audited. It doesn't matter who or what was checked. It is important what and why the recipient of the act does not agree with.

There are no specific features for filing objections depending on the type of inspection. And there are also no differences in filling out the form depending on the tax, fee, or insurance premium being checked.

Below is an unofficial sample of objections to a tax audit report, posted on the website of the Tax Service of the Russian Federation. It is not indicated by what normative act it was adopted or approved. Email address for this sample. It largely coincides with the registration procedure proposed in the previous paragraph.

Where and how are they presented?

Objections to any tax audit report are submitted to the inspectorate that carried out the audit activities. There are two ways to deliver objections:

• directly to the tax office
• by mail.

Submitting objections directly to the tax office

Before submitting it to the tax office, a covering letter is drawn up in the form of an application in two copies. It says that they are sending objections to the tax audit report No. __ dated (date) with attachments on ___ sheets. They put the date of the letter, position - official, signature, transcript of the signature and seal (if any). On each copy, an authorized inspector usually puts a stamp on acceptance of the document, indicates on it the date of acceptance, and the entry number. One copy of the covering letter along with the objections remains with the inspectorate, the second - with the objector.

Sending documents by mail

When sending by mail, fill out an inventory in two copies on a postal form, and indicate the data provided in the form in the inventory. On each copy, the postal worker indicates the identification number of the postal item, puts a postal stamp with the date of acceptance and signs. One copy of the inventory is included in the letter, the second remains with the sender along with the payment receipt. A sample inventory is shown in the photograph.

To confirm the fact of receipt of a registered letter, the addressee fills out a notification of delivery of the postal item, which contains an identification number corresponding to the number on the inventory and on the envelope. A sample notice is provided below.

When sending objections by mail, the date of their sending is considered to be the date of the stamp on acceptance of the postal item.

It is in the interests of the person being inspected to submit objections before the end of the established period in such a way that they clarify and do not confuse the circumstances set out in the act.

What is the timeframe for consideration?

The tax audit report, other materials of the tax audit, during which violations of the legislation on taxes and fees were revealed, as well as written objections to the said act submitted by the person being inspected (his representative) must be considered by the head (deputy head) of the tax authority that conducted the tax audit. Based on the results of their consideration, the head (deputy head) of the tax authority, within 10 days from the date of expiration of the period specified in paragraph 6 of Article 100 of this Code, makes one of the decisions provided for in paragraph 7 of this article, or a decision to carry out additional tax control measures. The period for reviewing tax audit materials and making an appropriate decision may be extended, but not more than by one month.

Tax Code of the Russian Federation

paragraph 1 of article 101

From the above quote it follows that timely submitted objections will be considered no later than 1 month and 10 days from the end of the deadline for their submission.

Review is scheduled within the first ten days after the submission deadline. The specific date is set by the head of the tax office.

Example: objections were received by the tax office within a month after delivery of the act, for example, February 9, 2017. The review will be scheduled from February 10 to February 27 (11, 12, 18, 19, 23, 25, 26 are weekends).

If a person whose appearance is necessary for the manager does not appear for the review, or during the review it becomes necessary to involve a witness, expert, or specialist, then the director postpones the review for up to one month.

While awaiting the outcome of the objections, consider arguments that will strengthen your position in a possible trial.

Procedure after filing an objection

After filing objections, you should wait for a notification from the tax office setting a date and time for consideration of the case materials. Such a notice is drawn up in the form approved by order of the Federal Tax Service of Russia dated 05/08/2015