Features of the procedure for desk tax audits of tax returns for corporate income tax. If a taxpayer has indicated in a tax return or calculation for the corresponding tax or reporting period the presence of a loss, the tax authority, during a desk tax audit of such reporting (declaration or calculation), has the right to require the taxpayer to provide, within five working days, the necessary explanations justifying the amount the resulting loss. When providing explanations, the taxpayer may additionally provide the tax authority with extracts from tax or accounting registers, as well as other documents confirming the validity of the resulting loss reflected in the tax reporting.

Let us remind you that the tax authority, just as in the case of desk tax audits of any other tax reporting, has the right, if errors or contradictions are identified during the audit in the tax return (calculation) for corporate income tax, to require the taxpayer to submit within five working days days necessary clarifications or make appropriate corrections within the prescribed period.

Letter of the Federal Tax Service of Russia dated July 14, 2015 No. ED-4-3/12317@.

Control ratios to the tax return for income tax of a foreign organization (established by letter of the Ministry of Taxes of Russia dated May 6, 2004 No. ChD-14-23/62dsp@).

In the process of carrying out a desk tax audit of a tax return or calculation of the income tax of organizations of a participant in an investment partnership agreement, the tax authority has the right to request from such taxpayer information about the period of his participation in the investment partnership agreement, about his share of profits, expenses, losses of this partnership, and also use any information about the activities of the investment partnership available to the tax authority.

If a tax authority conducts a desk tax audit of a declaration or calculation submitted after two years have passed from the date established by tax legislation for filing tax reports, and in such a declaration or calculation the amount of the resulting loss is increased compared to the original (previously submitted) tax reporting, the tax authority The person conducting such an audit has the right to request from the taxpayer primary and other documents confirming changes in information in the relevant tax reporting indicators, as well as analytical tax accounting registers, on the basis of which the taxpayer generated the relevant indicators, both initial and modified.

The process of conducting a desk tax audit in relation to tax reporting submitted as part of the activities of the State Tax Committee on corporate income tax also has its own distinctive features. In general, the procedure for conducting such a check coincides with the generally established procedure, but taking into account the existing specifics. A desk tax audit of the consolidated tax group is carried out on the basis of tax returns (calculations) and documents submitted by the responsible member of this group, as well as other documents on the activities of this group available to the tax authority. At the same time, the tax authority conducting a desk tax audit has the right to request from the responsible participant in this group copies of documents that must be submitted with the tax return for corporate income tax under the consolidated tax group in accordance with Chapter. 25 of the Tax Code of the Russian Federation, including those related to the activities of other participants of the audited group. All necessary explanations and documents regarding corporate group tax must be submitted to the tax authority by the responsible member of this group.

Other features of tax control in relation to corporate income tax.

Taxpayers of corporate income tax are: Russian organizations; foreign organizations operating in the Russian Federation through permanent representative offices and (or) receiving income from sources in the Russian Federation.

In addition, organizations that are responsible participants in a consolidated tax group are recognized as taxpayers with respect to the corporate income tax for this tax group. And the remaining participants of the consolidated tax group perform the duties of taxpayers of corporate income tax under the consolidated group tax to the extent necessary for its calculation by the responsible participant of this group.

Not recognized as taxpayers of corporate income tax organizations that are foreign organizers of the XXII Olympic Winter Games and XI Paralympic Winter Games 2014 in Sochi or foreign marketing partners of the International Olympic Committee in relation to income received in connection with the organization and holding of the XXII Olympic Winter Games and XI Paralympic Winter Games 2014 in Sochi. Also are not taxpayers income tax of organizations that are official broadcasters in relation to income from individual transactions carried out in accordance with an agreement concluded with the International Olympic Committee or an organization authorized by it. These provisions apply until January 1, 2017.

In addition, FIFA and FIFA subsidiaries specified in the Federal Law of June 7, 2013 No. 108-FZ “On the preparation and holding in the Russian Federation of the 2018 FIFA World Cup, the 2017 FIFA Confederations Cup and amendments to certain legislative acts of the Russian Federation".

Exemption from the duties of a taxpayer. Organizations that have received the status of participants in a project to carry out research, development and commercialization of their results in accordance with the Federal Law “On the Skolkovo Innovation Center” have the right to be exempt from taxpayer obligations. Such organizations can use this right within 10 years from the date they received the status of project participants. A project participant can begin to use the right to be exempt from taxpayer obligations from the first day of the month following the month in which the status of a project participant was received.

Under certain conditions, project participants may lose the right to be exempt from taxpayer obligations. This happens in the following cases:

If the status of a project participant is lost from the first day of the tax period in which such status was lost;

Clauses 4 and 5 of Art. 10 of the Federal Law “On the Skolkovo Innovation Center”

• 4. A legal entity loses the status of a project participant after ten years from the date of inclusion of the legal entity in the register of project participants or from the date of early exclusion of the legal entity from the register of project participants, liquidation or reorganization of the legal entity in accordance with the legislation of the Russian Federation (with the exception of reorganization in the form transformation or merger if each legal entity participating in the merger has the status of a project participant on the date of state registration of the legal successor of the reorganized legal entities). The decision to early exclude a legal entity from the register of project participants is made in the manner approved by the management company.
• 5. The decision on early exclusion of a legal entity from the register of project participants is made in the following cases:
• 1) violation of the project rules by a project participant;
• 2) failure by the project participant to comply with the requirements of this Federal Law;
• 3) refusal of the project participant to participate in the project.
• if the annual volume of revenue from the sale of goods (works, services) or property rights received by this project participant exceeded 1 billion rubles, from the first day of the tax period in which the specified excess occurred.

The amount of tax for the tax period in which the status of a project participant was lost or the total amount of profit received by a project participant exceeded 300 million rubles is subject to restoration and payment to the budget in the prescribed manner. In this case, the corresponding amounts of penalties are also collected from the project participant.

A project participant who has begun to use the right to exemption must send a written notification to the tax authority at the place of his registration, attaching the necessary documents. Such notification is sent no later than the 20th day of the month following the month from which this project participant began to exercise the right to exemption.

Along with the notification the following are sent:

• an extract from the book of income and expenses or a report on the financial results of the project participant, confirming the annual volume of revenue from the sale of goods (work, services, property rights).

A project participant may voluntarily refuse the exemption by sending a corresponding notice to the tax authority no later than the first day of the tax period from which he intends to refuse the exemption. However, it is not possible to obtain exemption again.

If a taxpayer - a project participant wants to extend the exemption, he, at the end of the tax period, no later than the 20th day of the month following such expired tax period, sends to the tax authority:

• documents confirming the status of a project participant and provided for by the Federal Law “On the Skolkovo Innovation Center”;
• an extract from the book of income and expenses or a report on the financial results of the project participant, confirming the annual volume of revenue from the sale of goods (work, services, property rights);
• notification of the extension of the use of the right to exemption during a subsequent tax period or of refusal of the exemption.

The project participant has the right to send a notification and documents to the tax authority by registered mail. In these cases, the day of their submission to the tax authority is considered to be the sixth day from the date of sending the registered letter.

Tax residents of the Russian Federation The following organizations are recognized:

• Russian organizations;
• foreign organizations recognized as tax residents of the Russian Federation in accordance with the international treaty of the Russian Federation on taxation issues - for the purposes of applying this international treaty;
• foreign organizations whose place of management is the Russian Federation, unless otherwise provided by an international treaty of the Russian Federation on taxation issues.

The Russian Federation will be recognized as the place of management of a foreign organization if at least one of the following conditions is met in relation to the foreign organization and its activities:

• The executive body of the organization regularly carries out its activities in relation to this organization from the Russian Federation, i.e. in the Russian Federation, activities are carried out to a significantly greater extent than in another state;
• The management officials of the organization primarily exercise the management of this foreign organization in the Russian Federation. Managers mean persons authorized to plan and control the activities of an organization, manage its activities and bear responsibility for this. The management of an organization means making decisions and carrying out other actions related to issues of the current activities of the organization that are within the competence of the executive management bodies.

In addition, if this does not contradict the international treaties of the Russian Federation on taxation issues and the legislation on taxes and fees of the Russian Federation, a foreign organization that has a permanent location in a foreign state and carries out activities in the Russian Federation through a separate division has the right to independently recognize itself as a tax resident of the Russian Federation. If a foreign organization independently recognizes itself as a tax resident of the Russian Federation, if the foreign organization complies with the regulatory legal acts of the Russian Federation in relation to tax residents of the Russian Federation, the specified foreign organization is not recognized as a controlled foreign company.

Object of taxation for corporate income tax The profit received by the taxpayer is recognized, namely:

• For Russian organizations, not being participants in the consolidated group of taxation, - income received, reduced by the amount of expenses incurred;
• For foreign organizations, operating in the Russian Federation through permanent missions,- income received through these permanent missions, reduced by the amount of expenses incurred by these permanent missions;
• For other foreign organizations - income received from sources in the Russian Federation;
• For organizations - participants of the KGN- the amount of total profit of the CTG participants attributable to this participant and calculated in the prescribed manner.

Income. Expenses. The most important issues when checking the correctness of calculation of tax liabilities for corporate income tax are assessing the correctness of determining the amount of taxpayers’ income and the validity of recognizing certain expenses for tax purposes (Fig. 8.1).

Sales income is recognized as proceeds from the sale of goods (works, services), both own production and previously acquired, as well as proceeds from the sale of property rights.

In this case, sales proceeds are determined based on all receipts associated with payments for goods, works, services or property rights sold, expressed in cash and in kind.

Rice. 8.1.

profit of organizations

According to the list non-operating income, established by Art. 250 of the Tax Code of the Russian Federation, these include, for example, income:

• from equity participation in other organizations;
• in the form of fines, penalties or other sanctions recognized by the debtor or payable by the debtor on the basis of a court decision that has entered into legal force for violation of contractual obligations, as well as amounts of compensation for losses or damages;
• from leasing property, if such income does not relate to income from sales (these income is income from sales for those taxpayers for whom leasing property is one of the main activities);
• from granting for use rights to the results of intellectual activity and equivalent means, if such income does not relate to income from sales;
• in the form of interest received under loan agreements, credit agreements, bank accounts, bank deposits, as well as on securities and other debt obligations;
• in the form of gratuitously received property (work, services) or property rights;
• distributed in favor of the taxpayer with his participation in a simple partnership;
• previous years identified in the reporting (tax) period;
• in the form of the cost of materials received or other property during dismantling or disassembly during the liquidation of fixed assets being taken out of service;
• in the form of amounts of accounts payable (liabilities to creditors) written off due to the expiration of the statute of limitations or for other reasons;
• received from operations with financial instruments of futures transactions;
• in the form of the value of surplus inventories and other property that are identified as a result of the inventory;
• in the form of adjustments to the taxpayer’s profit due to the use of methods for determining for tax purposes the conformity of prices used in transactions with market prices (profitability) provided for in Art. 105.12 and 105.13 Tax Code of the Russian Federation;
• in the form of profit of a controlled foreign company - for organizations recognized as controlling persons of this foreign company.

Also very important is the fact that tax legislation establishes a list of income that is not taken into account when determining the tax base for corporate income tax. Their list is contained in Art. 251 Tax Code of the Russian Federation. It is quite voluminous. Here are just a few types of income that do not increase the size of the tax base for corporate income tax. In particular, income in the form of:

• property, property rights, works or services that are received from other persons in the order of advance payment for goods (works, services) by taxpayers who determine income and expenses on an accrual basis;
• property, property rights that were received in the form of a pledge or deposit as security for obligations;
• property, property rights or non-property rights in the amount of their monetary value, which are transferred to a business company or partnership in order to increase net assets, including through the formation of additional capital and (or) funds, by the relevant shareholders or participants;
• property received by state and municipal institutions by decision of executive authorities at all levels;
• funds or other property received under credit or loan agreements, as well as funds or other property received to repay such borrowings;
• property received by a Russian organization free of charge: from the organization, if the authorized capital of the receiving party consists of more than 50% of the contribution of the transferring organization; from an organization, if the authorized capital of the transferring party consists of more than 50% of the contribution of the receiving organization and on the day of transfer of property the receiving organization owns by right of ownership the specified contribution to the authorized capital on the day of transfer of property; from an individual, if the authorized capital of the receiving party consists of more than 50% of the contribution of this individual.

At the same time, according to Art. 251 of the Tax Code of the Russian Federation, the received property is not recognized as income for tax purposes only if, within one year from the date of its receipt, the specified property (except for cash) is not transferred to third parties, for example, in the form of:

• property received by the taxpayer as part of targeted financing;
• amounts by which in the reporting (tax) period there was a decrease in the authorized (share) capital of the organization in accordance with the requirements of the legislation of the Russian Federation;
• amounts of the taxpayer's accounts payable for the payment of taxes and fees, penalties and fines to budgets of different levels, for the payment of contributions, penalties and fines to the budgets of state extra-budgetary funds, written off and (or) reduced otherwise in accordance with the legislation of the Russian Federation or by decision of the Government of the Russian Federation;
• property received free of charge by state and municipal educational institutions, as well as non-state educational institutions that have licenses for the right to conduct educational activities, to conduct statutory activities;
• positive difference resulting from the revaluation of securities at market value;
• funds and other property received by unitary enterprises from the owner of the property of this enterprise or the body authorized by it;
• capital investments in the form of inseparable improvements to the leased property made by the lessee, as well as capital investments in fixed assets provided under a free use agreement in the form of inseparable improvements made by the borrower organization;
• funds received by state institutions from the provision of services (performance of work);
• property or property rights received under a concession agreement in accordance with the legislation of the Russian Federation;
• funds received by the responsible participant of the group of taxpayers from other participants of this group for payment of tax (advance payments, penalties, fines) in the prescribed manner, as well as funds received by the participant of the group of taxpayers from the responsible participant of this group of taxpayers in connection with the clarification of tax amounts (advance payments , penalties, fines) payable for this group of taxpayers;
• pension contributions to non-state pension funds, if at least 97% of them are directed towards the formation of pension reserves of a non-state pension fund;
• pension savings, including insurance contributions for compulsory pension insurance, formed in accordance with the legislation of the Russian Federation;
• target revenues.

Expenses Justified and documented expenses are recognized, and in some cases, losses incurred by the taxpayer.

Justified expenses mean economically justified expenses, the assessment of which is expressed in monetary form.

Documented expenses mean expenses supported by documents.

Proper documents must be drawn up in accordance with the legislation of the Russian Federation or in accordance with business customs applied in the foreign country in whose territory the relevant expenses were incurred.

Also, expenses can be confirmed by documents that indirectly indicate the expenses were incurred. Such documents may be, for example, customs declarations, business travel orders, travel documents, reports on work performed in accordance with the contract.

Expenses for tax purposes are any expenses provided that they are incurred to carry out activities aimed at generating income.

Taxpayer expenses are divided into expenses, related to production and sales, and non-operating expenses. Which category each specific type of expense falls into depends on the nature of the expenses incurred, as well as the conditions for implementation and areas of activity of the taxpayer himself.

Costs associated with production and sales include:

• related to the production, storage and delivery of goods, performance of work, provision of services, acquisition or sale of goods (work, services), property rights;
• for the maintenance and operation, repair and maintenance of fixed assets and other property, as well as for maintaining them in good condition;
• development of natural resources;
• scientific research and development;
• compulsory and voluntary insurance;
• others.

Costs associated with production or sales are divided into the following four groups:

• 1) material costs;
• 2) labor costs;
• 3) the amount of accrued depreciation;
• 4) other expenses.

Just as in the case of income, tax legislation establishes a list of expenses that are not taken into account for tax purposes. But unlike income, which does not participate in the formation of the tax base, and therefore does not lead to an increase in tax liabilities, expenses that are not taken into account for taxation have the opposite effect on the amount of tax - they lead to an increase in tax payments.

The following expenses are not taken into account for tax purposes.

• 1. All expenses that are not recognized as justified and documented.
• 2. The expenses listed in Art. 270 of the Tax Code of the Russian Federation, in particular, such as:
  • dividends and other after-tax profits;
  • penalties, fines and other sanctions transferred to the budget or to state extra-budgetary funds, as well as interest payable to the budget when taxpayers exercise their right to apply the application procedure for VAT refund, and in addition, fines and other sanctions levied by government organizations;
  • contributions to the authorized capital, contributions to a simple partnership, to an investment partnership;
  • payments for excess emissions of pollutants into the environment;
  • expenses for the acquisition and (or) creation of depreciable property;
  • a number of contributions for voluntary insurance;
  • property, work, services, property rights transferred in advance payment by taxpayers who determine income and expenses on an accrual basis;
  • voluntary membership fees to public organizations, voluntary contributions of members of unions, associations, organizations, associations for the maintenance of these unions, associations, organizations, associations;
  • funds transferred to trade union organizations;
  • any types of remuneration provided to management or employees in addition to remuneration paid on the basis of employment contracts;
  • bonuses paid to employees from special purpose funds or targeted revenues;
  • financial assistance to employees;
  • payment of additional vacations provided under the collective agreement (in excess of those provided for by current legislation) to employees, including women raising children;
  • payment for vouchers for treatment or recreation, excursions or travel, classes in sports sections, clubs or clubs, visits to cultural, entertainment or sporting events, subscriptions not related to subscriptions to normative, technical and other literature used for production purposes, payment for goods for personal consumption of employees etc.;
  • transfer of property or property rights as a deposit or pledge;
  • compensation for the use of personal cars and motorcycles for business trips in excess of the norms for such expenses established by the Government of the Russian Federation;
  • payment to a public or private notary for notarial registration in excess of the tariffs approved in accordance with the established procedure;
  • fees, deposits and other obligatory payments paid to non-profit organizations and international organizations;
  • entertainment expenses in excess of the established amounts;
  • remunerations and other payments made to members of the board of directors;
  • expenses of government institutions in connection with the performance of state or municipal functions.

Information about which procedure for recognizing income and expenses used by the taxpayer under audit, are necessary in order to assess how legitimately he attributed certain income and expenses to certain tax or reporting periods.

Accrual method. When used, income is recognized in the period in which which they took place, regardless of the actual receipt of funds, other property, work, services or property rights. Expenses are recognized in the period which they belong to, regardless of the time of actual payment of funds or any other form of payment.

Cash method. The date of receipt of income is the day of receipt of funds in bank accounts or at the cash desk, receipt of other property, work, services or property rights, as well as repayment of debt to the taxpayer in another way. Expenses are recognized expenses after actual payment. In this case, payment is recognized as the termination of the counter-obligation of the taxpayer - the purchaser of goods (work, services) and property rights to the seller, which is directly related to the supply of these goods, performance of work, provision of services, transfer of property rights.

Organizations have the right to use the cash method if, on average, over the previous four quarters, the amount of revenue from the sale of goods (work, services) of such organizations, excluding VAT, did not exceed 1 million rubles. for every quarter. At the same time, regardless of compliance with this condition, banks, credit consumer cooperatives and microfinance organizations, organizations recognized as controlling persons of controlled foreign companies, as well as taxpayers specified in paragraph 1 of Art. 275.2 of the Tax Code of the Russian Federation, namely: organizations holding licenses for the use of subsoil areas within the boundaries of which a new offshore hydrocarbon deposit is located or within the boundaries of which it is intended to search, evaluate or explore a new offshore hydrocarbon deposit; operators of a new offshore hydrocarbon field.

The tax base is the monetary value of profit subject to taxation.

For the purposes of this chapter, a taxpayer’s income and expenses are taken into account in cash.

Income received in kind as a result of the sale of goods (work, services), property rights, are taken into account based on the transaction price, taking into account the provisions of Art. 105.3 Tax Code of the Russian Federation.

Carrying forward losses. Taxpayers who suffered losses in previous tax periods have the right to reduce the tax base of the current reporting or tax period by the entire amount of the loss they received or by a part of this amount, i.e. the taxpayer has the right to carry forward the loss to the future. You cannot use this right if you receive losses during the period of taxation of profits at a rate of 0%.

Taxpayers can use the right to carry forward a loss to the future within 10 years following the tax period in which the loss was incurred.

The taxpayer has the right to transfer to the current reporting or tax period the amount of loss received in the previous tax period.

In a similar manner, a loss that has not been carried forward to the next year may be carried forward in whole or in part to the next year out of the next nine years.

If the taxpayer incurred losses in more than one tax period, such losses are carried forward to the future in the order in which they were incurred.

The Tax Code of the Russian Federation establishes that taxpayers are required to keep documents confirming the amount of losses incurred during the entire period when they reduce the tax base of current periods by the amounts of previously received losses.

If a reorganization occurs in connection with which the taxpayer ceases its activities, its successor may reduce the tax base by the amount of losses received by the reorganized organizations before the reorganization.

The right to carry forward losses to the future can also be exercised by the corporate tax group for corporate income tax.

If the Group of Companies suffered losses in previous tax periods, the responsible member of such a group has the right to reduce the consolidated tax base of the current tax period by the entire amount of the loss or by a part of this amount.

Tax rates. The basic tax rate for corporate income tax is set at 20%. In this case, the amount of tax calculated at a tax rate of 2%, enrolled in federal budget; the amount of tax calculated at a tax rate of 18% , credited to budgets of the constituent entities of the Russian Federation.

The tax rate for taxes subject to credit to the budgets of the constituent entities of the Russian Federation may be reduced by the laws of the constituent entities of the Russian Federation for certain categories of taxpayers. In this case, the specified tax rate cannot be lower than 13.5%.

For resident organizations of a special economic zone, the laws of the constituent entities of the Russian Federation may establish a reduced tax rate for income tax, subject to credit to the budgets of the constituent entities of the Russian Federation. (not higher than 13.5%).

For taxpayers who are participants in regional investment projects, the tax rate for corporate income tax to be credited to the budgets of the constituent entities of the Russian Federation is cannot exceed 10% over five tax periods starting from the tax period in which the first income from the sale of goods produced as a result of the implementation of the regional investment project was recognized, and cannot be less than 10% during the next five tax periods.

The tax rate applied to the tax base determined by organizations carrying out educational or medical activities 0% taking into account the features established by Art. 284.1 Tax Code of the Russian Federation.

Clauses 1-3 art. 284.1 Tax Code of the Russian Federation

1. Organizations carrying out educational and (or) medical activities in accordance with the legislation of the Russian Federation have the right to apply a tax rate of 0 percent, subject to the conditions established by this article.

For the purposes of this article, educational and medical activities are recognized as activities included in the List of types of educational and medical activities established by the Government of the Russian Federation. At the same time, activities related to sanatorium-resort treatment do not relate to medical activities.

• 2.11 tax rate of 0 percent in accordance with this article is applied to organizations carrying out educational and (or) medical activities to the entire tax base determined by such taxpayers (with the exception of the tax base, the tax rates for which are established in paragraphs 1.6, 3 and 4 of Article 284 of this Code) throughout the entire tax period.
• 3. Organizations specified in paragraph 1 of this article have the right to apply a tax rate of 0 percent if they meet the following conditions:
• 1) if the organization has a license (licenses) to carry out educational and (or) medical activities, issued (issued) in accordance with the legislation of the Russian Federation;
• 2) if the organization’s income for the tax period from educational and (or) medical activities, as well as from scientific research and (or) development, taken into account when determining the tax base in accordance with this chapter, amounts to at least 90 percent of it income taken into account when determining the tax base in accordance with this chapter, or if the organization for the tax period does not have income taken into account when determining the tax base in accordance with this chapter;
• 3) if in the staff of an organization carrying out medical activities, the number of medical personnel with a specialist certificate in the total number of employees continuously during the tax period is at least 50 percent;
• 4) if the organization continuously employs at least 15 employees during the tax period;
• 5) if the organization does not carry out transactions with bills and financial instruments of futures transactions during the tax period.

For organizations that have received the status of a resident of a territory of rapid socio-economic development in accordance with the Federal Law “On Territories of Rapid Social and Economic Development in the Russian Federation”, the tax rate for the tax to be credited to the federal budget is set in the amount 0% and in relation to income tax subject to credit to the budgets of the constituent entities of the Russian Federation, a reduced tax rate may be established income tax.

A tax rate is applied to the tax base determined by organizations providing social services to citizens 0% taking into account the features established by Art. 284.5 Tax Code of the Russian Federation.

Clauses 1-3 art. 284.5 Tax Code of the Russian Federation

1. Organizations providing social services to citizens have the right to apply a tax rate of 0 percent, subject to the conditions established by this article.

For the purposes of this article, the activity of providing social services to citizens is recognized as the activity of providing citizens with social services included in the list of social services by type of social services for the application of a 0 percent tax rate by organizations providing social services to citizens, approved by the Government of the Russian Federation.

• 2. A tax rate of 0 percent in accordance with this article is applied by organizations providing social services to citizens to the entire tax base determined by such taxpayers (except for the tax base, the tax rates for which are established in paragraphs 3 and 4 of Article 284 of this Code), during the entire tax period.
• 3. Organizations providing social services to citizens have the right to apply a tax rate of 0 percent if during the tax period of application of the tax rate established by paragraph 1.9 of Article 284 of this Code they satisfy the following conditions:
• 1) the organization is included in the register of social service providers of a constituent entity of the Russian Federation;
• 2) the income of the organization for the tax period from the provision of social services to citizens, taken into account when determining the tax base in accordance with this chapter, constitutes at least 90 percent of its income taken into account when determining the tax base in accordance with this chapter, or the organization providing social services service to citizens, for the tax period does not have income taken into account when determining the tax base in accordance with this chapter;
• 3) the organization continuously employs at least 15 employees during the tax period;
• 4) the organization does not carry out transactions with bills of exchange and financial instruments of futures transactions during the tax period.

Tax rates on income of foreign organizations, not related to activities in the Russian Federation through a permanent representative office, are installed in the following sizes:

• 20% - from all income;
• 10 % - from the use, maintenance or rental (freight) of ships, aircraft or other mobile vehicles or containers in connection with international transport.

With regard to income received in the form of dividends, tax rates apply:

• 0%- for income received by Russian organizations in the form of dividends subject to a number of conditions: on the day the decision to pay dividends is made, the organization receiving dividends for at least 365 calendar days continuously owns by right of ownership not less than 50% contribution or shares in the authorized or share capital or fund of an organization paying dividends or depository receipts giving the right to receive dividends in an amount corresponding to at least 50% the total amount of dividends paid by the organization; if the organization paying dividends is foreign, the state of its permanent location is not included in the list of states and territories that provide preferential tax treatment and (or) do not provide for the disclosure and provision of information when conducting financial transactions (offshore zones). This list is approved by the Russian Ministry of Finance;
• 13% - on income received in the form of dividends from Russian and foreign organizations by Russian organizations, if the conditions that give the right to apply a 0% rate are not met, as well as on income in the form of dividends received on shares, the rights to which are certified by depository receipts;
• 15% - but income received by a foreign organization in the form of dividends on shares of Russian organizations, as well as dividends from participation in the capital of an organization in another form.

For transactions with individual types of debt obligations The following tax rates apply:

• 15% - for income in the form of interest on government securities of member states of the Union State, government securities of constituent entities of the Russian Federation and municipal securities, the terms of issue and circulation of which provide for the receipt of income in the form of interest, as well as for income in the form of interest on mortgage-backed bonds, issued after January 1, 2007, and income of the founders of trust management of mortgage coverage received on the basis of the acquisition of mortgage participation certificates issued by mortgage coverage managers after January 1, 2007;
• 9% - on income in the form of interest on municipal securities issued for a period of at least three years before January 1, 2007, as well as on income in the form of interest on mortgage-backed bonds issued before January 1, 2007, and income of trust management founders mortgage coverage obtained on the basis of the acquisition of mortgage participation certificates issued by the mortgage coverage manager before January 1, 2007;
• 0% - on income in the form of interest on state and municipal bonds issued before January 20, 1997 inclusive, as well as on income in the form of interest on bonds of the state currency bond loan of 1999, issued during the novation of bonds of the domestic state currency loan of series III, issued in order to ensure the conditions necessary for the settlement of the internal foreign currency debt of the former USSR and the internal and external foreign currency debt of the Russian Federation. A 0% rate is applied to the tax base determined by income from operations on the sale or other disposal (including redemption) of participation interests in the authorized capital of Russian organizations, as well as shares of Russian organizations;
• 30% - a tax rate in the specified amount is established in relation to income on securities (except for income in the form of dividends) issued by Russian organizations, the rights to which are recorded in the securities account of a foreign nominal holder, the securities account of a foreign authorized holder or the securities account of depository programs paid to persons , information about which was not provided to the tax agent in accordance with the requirements of Art. 310.1 Tax Code of the Russian Federation.

Article 310.1 of the Tax Code of the Russian Federation

7. Generalized information about organizations... must contain the following information:

• 1) ... information on the number of securities and on the number of securities of a foreign issuer certifying the rights in relation to the securities of the corresponding Russian organization, the rights but which are exercised by the organizations on the date determined by the decision of the Russian organization on the payment of income on the securities;
• 2) ... information on the number of securities and on the number of securities of a foreign issuer certifying the rights in relation to the securities of the corresponding Russian organization, the rights but which are exercised by the trustee in the interests of the relevant organizations on the date determined by the decision on the payment of income on the securities. ...

The profit of the Bank of Russia received by it from carrying out activities related to the performance of functions established by Federal Law No. 86-FZ of July 10, 2002, is taxed at the tax rate 0%. Profit received by Bike of Russia from other activities is taxed at the rate 20%.

Profit received by participants of the Skolkovo project is taxed at the tax rate 0% in relation to profits received after the project participant ceases to exercise the right to be exempt from fulfilling taxpayer obligations.

In the tax period in which the total amount of profit received by the Skolkovo project participant on an accrual basis, starting from the first day of the year in which the project participant stopped using the right to be exempt from taxpayer obligations, exceeded 300 million rubles. or in which a project participant has lost the status of a project participant, the profit received by such project participant is subject to taxation at the tax rate 20%, with the accrual of penalties for late payment of taxes and advance payments.

The form for calculating the tax base for the income tax of organizations of a participant in the Skolkovo project and the procedure for filling it out are approved by the Ministry of Finance of Russia.

The amount of tax calculated at the tax rates established by subparagraph 1.4, 2-4 art. 284 of the Tax Code of the Russian Federation, subject to enrollment in federal budget.

Art. 284 Tax Code of the Russian Federation

1.4. A tax rate of 20 percent is applied to the tax base determined by the taxpayers specified in paragraph 1 of Article 275.2 of this Code when carrying out activities related to the production of hydrocarbons in a new offshore hydrocarbon deposit.

2. Tax rates on the income of foreign organizations not related to activities in the Russian Federation through a permanent representative office are established in the following amounts:

3. The following tax rates are applied to the tax base determined by income received in the form of dividends:

4. The following tax rates are applied to the tax base determined for transactions with certain types of debt obligations:

Decree of the Government of the Russian Federation dated November 10, 2011 No. 917 “On approval of the list of types of educational and medical activities carried out by organizations for the application of a tax rate of 0 percent for corporate income tax”; dated June 26, 2015 No. 638 “On approval of the list of social services by type of social services provided by organizations providing social services to citizens, for the application of a tax rate of 0 percent on corporate income tax.”

Orders of the Ministry of Finance of Russia dated November 13, 2007 No. 108n; dated December 30, 2010 No. 196n.

Letter of the Ministry of Finance of Russia dated March 20, 2015 No. 03-03-10/15503.

Tax period for corporate income tax The calendar year is recognized.

Reporting periods for corporate income tax - I quarter, half year and nine months of the calendar year.

Reporting periods for taxpayers, calculating monthly advance payments based on the actual profit received - a month, two months, three months, etc. before the end of the calendar year.

Procedure for calculating tax and advance payments. Tax is defined as a percentage of the tax base corresponding to the tax rate. Based on the results of each reporting (tax) period, taxpayers calculate the amount of the advance payment based on the tax rate and profit subject to taxation, calculated on an accrual basis from the beginning of the tax period to the end of the reporting (tax) period. During the reporting period, taxpayers calculate the amount of the monthly advance payment.

The amount of the monthly advance payment payable in the first quarter of the current tax period is assumed to be equal to the amount of the monthly advance payment payable by the taxpayer in the last quarter of the previous tax period. The amount of the monthly advance payment payable in the second quarter of the current tax period is taken equal to one third of the amount of the advance payment calculated for the first reporting period of the current year.

The amount of the monthly advance payment payable in the third quarter of the current tax period is taken to be equal to one third of the difference between the amount of the advance payment calculated based on the results of the six months and the amount of the advance payment calculated based on the results of the first quarter.

The amount of the monthly advance payment payable in the fourth quarter of the current tax period is taken equal to one third of the difference between the amount of the advance payment calculated based on the results of nine months and the amount of the advance payment calculated based on the results of the six months.

If the calculated amount of the monthly advance payment is negative or equal to zero, the specified payments are not made in the corresponding quarter.

If the taxpayer has switched to calculating monthly advance payments based on actually received profits, the amounts of advance payments are calculated based on the tax rate and actually received profits, calculated on an accrual basis from the beginning of the tax period to the end of the corresponding month.

In the CTG, the amount of the advance payment for this group is calculated and paid by the responsible participant in accordance with the established rules.

Organizations whose sales revenues over the previous four quarters did not exceed on average 15 million rubles. (until January 1, 2016 - 10 million rubles) for each quarter, as well as budgetary institutions; autonomous institutions; foreign organizations operating in the Russian Federation through a permanent representative office; non-profit organizations that do not have income from the sale of goods (works, services); participants of simple partnerships, investment partnerships in relation to the income they receive from participation in simple partnerships, investment partnerships; investors of production sharing agreements in terms of income received from the implementation of these agreements; Beneficiaries under trust management agreements pay only quarterly advance payments based on the results of the reporting period.

Theatres, museums, libraries, concert organizations, which are budgetary institutions, do not calculate or pay advance payments.

If the taxpayer is a foreign organization that receives income from sources in the Russian Federation and is not associated with a permanent establishment in the Russian Federation, the responsibility for determining the amount of tax, withholding this amount from the taxpayer’s income and transferring the tax to the budget rests with the tax agents paying the income to the taxpayer. A tax agent can be either a Russian or a foreign organization operating in the Russian Federation through a permanent representative office. Tax agents determine the amount of tax for each payment of funds or other receipt of income.

If a taxpayer carries out an activity in respect of which a trade tax is established, he has the right to reduce the amount of tax or advance payment credited to the consolidated budget of a constituent entity of the Russian Federation (to the budget of the federal city of Moscow, St. Petersburg or Sevastopol), in which the specified tax is established, by the amount of trade tax actually paid from the beginning of the tax period until the date of payment of the tax or advance payment.

Terms and procedure for paying taxes and taxes in the form of advance payments. Tax payable upon expiration of the tax period is paid no later than March 28 of the year following the expired tax period.

Advance payments based on the results of the reporting period are paid no later than 28 calendar days from the end of the corresponding reporting period.

Monthly advance payments due during the reporting period are paid no later than the 28th day of each month of that reporting period.

Taxpayers who calculate monthly advance payments based on actually received profits pay advance payments no later than the 28th day of the month following the month on the basis of which the tax is calculated.

Based on the results of the reporting (tax) period, the amounts of monthly advance payments paid during the reporting (tax) period are counted when paying advance payments based on the results of the reporting period. Advance payments based on the results of the reporting period are counted against the payment of tax based on the results of the next reporting (tax) period.

For income paid to taxpayers in the form of dividends, as well as interest on state and municipal securities, the tax withheld upon payment of income is transferred to the budget by the tax agent who made the payment no later than the day following the day of payment.

Taxpayers - Russian organizations that have separate divisions, calculate and pay advance payments to the federal budget, as well as tax amounts calculated at the end of the tax period, pay at their location without distributing these amounts among separate divisions.

Payment of advance payments, as well as tax amounts subject to credit to the budgets of the constituent entities of the Russian Federation, is made by taxpayers - Russian organizations at the location of the organization, as well as at the location of each of its separate divisions based on the share of profit attributable to these separate divisions. This share is calculated as the arithmetic average of the share of the average number of employees or labor costs and the share of the residual value of depreciable property of this separate division, respectively, in the average number of employees or in labor costs and the residual value of depreciable property for the taxpayer as a whole. If a taxpayer has several separate divisions on the territory of one constituent entity of the Russian Federation, then the distribution of profit for each of these divisions may not be made. The amount of tax payable to the budget of this subject of the Russian Federation, in this case, is determined based on the share of profit calculated from the totality of indicators of separate divisions located on the territory of the subject of the Russian Federation. In this case, the taxpayer independently selects the separate division through which the tax is paid to the budget of this subject of the Russian Federation.

In a similar manner, the share of profit attributable to each participant of the consolidated group of companies and its separate divisions is determined.

The share of profit of each participant of the Group of Companies and each of its separate divisions in the total profit of this group is determined by the responsible participant of the Group of Companies as the arithmetic average of the share of the average number of employees or labor costs and the share of the residual value of the depreciable property of this participant or separate division, respectively, in the average number of employees or in labor costs and the residual value of depreciable property.

The responsible CGN participant determines the amount of profit attributable to each CGN participant and each of its separate divisions by multiplying a certain share of the profit of each participant or each separate division of the CGN participant by the total profit of this group.

The responsible participant of the group of taxation tax calculates and pays the amounts of advance payments to the federal budget, as well as the amounts of tax calculated based on the results of the tax period, at its location without distributing these amounts among the participants of this group and their separate divisions.

Amounts of tax or advance payments subject to crediting to the budgets of the constituent entities of the Russian Federation, attributable to each of the participants of the consolidated group of taxpayers and to each of their separate divisions, are calculated at the tax rates in force in the territories where the corresponding participants of the consolidated group of taxpayers or their separate divisions are located.

Tax return. Taxpayers, regardless of whether they have an obligation to pay tax or advance payments of tax, the specifics of calculation and payment of tax, are required to submit relevant tax returns at the end of each reporting and tax period to the tax authorities at their location and the location of each separate division.

Tax agents are required, at the end of each reporting or tax period in which they made payments to the taxpayer, to submit tax calculations to the tax authorities at their location.

At the end of the reporting period, taxpayers submit simplified tax returns. Non-profit organizations that do not have obligations to pay tax submit a tax return in a simplified form at the end of the tax period.

Theatres, museums, libraries, concert organizations, which are budgetary institutions, submit a tax return only after the expiration of the tax period.

Taxpayers and tax agents submit tax returns or tax calculations no later than 28 calendar days from the end of the relevant reporting period. Taxpayers who calculate the amounts of monthly advance payments based on actually received profits submit tax returns no later than the 28th day of the month following the month based on the results of which the tax is calculated.

Tax returns or tax calculations based on the results of the tax period are submitted by taxpayers and tax agents no later than March 28 of the year following the expired tax period.

Organizations that include separate divisions, at the end of each reporting and tax period, submit to the tax authorities at their location tax returns for the entire organization with distribution among separate divisions.

Participants of the consolidated group of taxpayers, with the exception of the responsible participant of this group, do not submit tax returns to the tax authorities at the place of their registration if they do not receive income that is not included in the consolidated tax base of this group.

If CTG participants receive income that is not included in the consolidated tax base of this group, they submit tax returns to the tax authorities at their place of registration only regarding the calculation of tax in respect of such income.

A tax return for the corporate income tax for the consolidated group of taxpayers based on the results of the reporting or tax period is drawn up by the responsible participant in this group on the basis of tax accounting data and the consolidated tax base as a whole for the consolidated tax group only in terms of tax calculation in relation to the consolidated tax base.

The responsible participant of the consolidated group of groups is obliged to submit tax returns on the income tax of organizations under the consolidated group of groups to the tax authority at the place of registration of the agreement on the creation of such a group.

The main legislative act when carrying out an audit of the correctness, completeness, timeliness of accrual and payment of income tax is Chapter. 25 “Profit Tax” of the Tax Code of the Russian Federation.

In accordance with the provisions of Ch. 25 of the Tax Code of the Russian Federation, payers of income tax are any legal entities that have an object of taxation (profit), regardless of the purpose of their formation (commercial or non-profit organizations).

At the same time, certain organizations are not payers of income tax due to the use of special tax regimes. These are organizations: paying a single tax on imputed income; paying a single agricultural tax; maintaining a simplified system of accounting, reporting and taxation; paying tax on gambling business. However, the auditor should keep in mind that these organizations are not exempt from paying income tax if, in parallel with their activities, they conduct business activities that are not subject to the single tax or the gambling business tax. These organizations are also not exempt from paying income tax at source. The procedure for recognizing organizations as profit tax payers is set out in detail in Art. 246 Tax Code of the Russian Federation.

According to ch. 25 of the Tax Code of the Russian Federation requires organizations to maintain tax records. The concept of tax accounting and the features of its maintenance are defined in Art. 313 Tax Code of the Russian Federation. In accordance with this article, the peculiarity of an income tax audit is to establish the reliability of accounting data and the correctness of its reflection in tax accounting in order to reliably determine the amount of income tax.

The auditor also needs to check how the basic provisions of tax accounting are enshrined in the organization’s accounting policies. Taking into account the requirements of Ch. 25 of the Tax Code of the Russian Federation, an organization must form two accounting policies: for accounting and for tax accounting. Tax accounting data is obtained on the basis of primary accounting documents, as well as tax accounting registers, in which the tax base and the amount of taxes are usually calculated. Organizations use various development tables, statements, etc. as tax registers. etc., in which primary accounting data is grouped in order to form a taxable base. The Tax Code of the Russian Federation stipulates that organizations develop the procedure for maintaining tax accounting independently (Article 314).

An income tax return audit, as a rule, begins with checking the compliance of the data specified in the tax return with accounting and tax accounting data. At the first stage, the correctness of the tax base calculation is checked. The tax base is considered to be the cost (monetary) expression of profit, which, according to Ch. 25 of the Tax Code of the Russian Federation for Russian organizations, income received is recognized, reduced by the amount of expenses. The procedure for determining the income of all organizations, including foreign ones, is defined in detail in Chapter. 25 Tax Code of the Russian Federation.

At the next stage of the audit, the auditor needs to determine by what method the audited entity reflects sales revenue. The chosen method must be written down in the accounting policy. The further procedure for conducting the inspection will depend on this. Chapter 25 of the Tax Code of the Russian Federation provides for two methods of determining income: the accrual method and the cash method. The cash method is used by enterprises that use a simplified form of accounting.

The essence of the accrual method is that income for tax purposes is recognized as such in the reporting period in which it occurred, regardless of the actual receipt of money. Expenses for tax purposes are recognized as such in the reporting period to which they relate, regardless of the time of actual payment of money. In this case, the auditor needs to pay special attention to checking contracts with counterparties. When checking income received under an agreement concluded for a period of less than one reporting period or more than one reporting period, but providing for an equal distribution of income, one should be guided by the terms of the agreement.

Details on the recognition of expenses incurred during the reporting period and their division into direct and indirect are set out in Art. 252, 318-320 Tax Code of the Russian Federation. When checking expenses, the auditor must also be guided by Art. 265 Tax Code of the Russian Federation. Expenses for tax purposes are expenses that are justified and documented.

At the final stage, the auditor must check the correct application of tax rates, as well as the procedure and timing of payment of income tax, including advance payments.

As audit practice shows, typical errors and violations in the field of taxation are the following:

• incorrect application of tax rates;
• improper understatement of income;
• illegal overestimation of expenses that affect the formation of the tax base;
• unlawful classification of an organization as a small business entity;
• incorrect filling of tax returns.

Test questions and assignments

• 1. What basic legislative and regulatory acts should the auditor be guided by when checking a VAT tax return?
• 2. In what order is it advisable to check a VAT return?
• 3. What violations of VAT accounting are most common in audit practice?
• 4. What factors should the auditor pay attention to when checking the correct application of VAT tax deductions and the validity of VAT exemptions?
• 5. Name the main legislative and regulatory acts that the auditor should follow when checking the income tax return.
• 6. In what sequence is the income tax return checked? What questions are checked at the first, second and final stages of verification?
• 7. Name the main mistakes and violations in the field of taxation.

Organizational income tax occupies a special place in the country's tax system and in the activities of taxpayers. In fact, it reduces the desired end result of any economic activity - profit, the very purpose of entrepreneurship. The main problems associated with organizing tax audits on income tax are: imperfection of tax legislation, insufficient level of automation, corruption.

This tax provides regular significant revenues to the state budget. Income tax is direct, i.e. its amount depends on the final financial result (profit). Accordingly, in an effort to maintain the achieved result, organizations try to minimize their tax payments.

Taxpayers of income tax are:

Russian organizations (not applying a special tax regime);

Foreign organizations receiving income from sources in the Russian Federation (both through permanent representative offices in the Russian Federation and without them).

The object of taxation is the profit of the organization received by the taxpayer, and for each group of payers there is its own procedure for determining profit as an object of taxation:

For Russian organizations, profit is the income received, reduced by the amount of expenses;

For foreign organizations operating in the Russian Federation through permanent representative offices in the Russian Federation, this is the income of the representative office reduced by the expenses of the representative office;

For other foreign organizations that do not operate through permanent representative offices in the Russian Federation, profit is income from sources in the Russian Federation.

It is obvious that many organizations are looking for various ways to evade taxes (both legal and illegal), for example, by reducing the tax base. The state, in turn, tries to create conditions for appropriate administration and control of taxpayers and objects of taxation. The most effective way of tax control is tax audits. Let's consider how the correctness of payment and calculation of income tax is verified as part of the main tax audits - desk and field.

A desk tax audit is carried out by authorized officials at the location of the tax authority without any special decision of the head within 3 months from the date of submission of the declaration and documents that, in accordance with the law, must be attached to it (other tax calculations, documents independently provided by the taxpayer, as well as those that the tax authority has about the activities of the inspected entity). Also, tax authorities can use information from external sources, such as customs authorities, migration service, Ministry of Internal Affairs, statistical authorities, etc.

Tax authorities may additionally request documents confirming tax benefits and justifying and confirming the right to a VAT refund.

A desk tax audit for income tax includes checking the completeness of the taxpayer’s provision of tax reporting documents and the timeliness of submitting the declaration, a visual check of the correctness of the documents and checking the correctness of arithmetic calculations.

If errors or contradictions are identified in the declaration, the taxpayer is notified of this within 5 working days. The taxpayer makes changes to the declaration or provides explanations regarding unresolved issues with the right to provide any documents confirming the accuracy of the data in the declaration. Based on the results of the audit, a report is issued, but only if there has been a violation of tax laws.

During a desk audit of income tax, various indicators are studied and compared, for example, income tax indicators are compared with indicators of financial statements and declarations for other taxes. Also, of course, the compliance of the indicators with the norms of current legislation is checked.

Intersectoral indicators are one of the inspector’s main tools when conducting an inspection. Having analyzed the average statistical indicators in the industry in which the payer operates, we can draw conclusions about the integrity and legality of his actions.

The results of audits can also be considered by auditors: “if the latest tax audit reports are provided to the auditors, existing disagreements, as well as ongoing legal proceedings, are analyzed.”

I would like to note that some procedural issues related to desk tax audits are controversial. For example, according to Art. 88 of the Tax Code of the Russian Federation, tax authorities can request only certain documents and “do not have the right to request additional information and documents from the taxpayer, unless otherwise provided by this article,” however, Art. 93 and 93.1 state that the tax authorities have the right to demand any documents.

There is also a controversial issue regarding the right of tax officials to violate the deadline for a desk audit. Article 88 tells us that a 3-month period has been established for conducting an audit, the countdown of which begins from the moment the payer submits the declaration. The tax authorities cannot conduct a repeated audit and make a decision on it if this deadline has been violated (except for cases of submitting a new updated declaration - in this case the old audit is terminated and a new one begins). However, tax authorities often require the payer to provide documents after a specified period. Resolution of the Federal Antimonopoly Service ZSO dated July 24, 2007 No. F04-4768/2007 (36383-A70-37) states that the court declared it illegal to hold a taxpayer accountable for failure to comply with the requirement to submit documents issued after the deadline for conducting a desk tax audit. In the Resolution of the Federal Antimonopoly Service No. A56-45570/2006 dated December 20, 2007, the court indicated that the decision to impose liability made by the inspectorate based on the results of a desk tax audit conducted outside the period established by the Tax Code of the Russian Federation is invalid. At the same time, the FAS PO Resolution No. A65-29298/06 dated October 4, 2007 states that the 3-month period for conducting an audit is organizational, not preemptive, therefore, violation of this period by the tax authority is not a basis for declaring the tax authority’s decision illegal.

Also, a desk audit solves the most important task of tax control - preparing the basis for selecting taxpayers for conducting an on-site tax audit, which is appointed when the possibilities of a desk audit have been exhausted and the presence of an inspector directly at the inspected object is required to carry out control activities.

An on-site tax audit is carried out at the location of the taxpayer or his separate division with special permission from the head of the tax authority. The duration of an on-site tax audit is 2 months, but it can be extended to 4 or 6 months.

An on-site audit can only cover 3 calendar years of the taxpayer’s activities immediately preceding the year of the on-site audit. The tax authority has the right to conduct an audit in relation to one taxpayer for a specific tax or for several at once, but no more than one audit during one calendar year for the same taxes for the same period. However, in the event of liquidation of a legal entity or upon instructions from a higher authority or law enforcement agency, an unscheduled on-site tax audit may be carried out.

The start date of the inspection is the day on which the decision to schedule the inspection was made, and the end date is the day the certificate of its completion is drawn up. Before starting an inspection, inspectors are required to present the taxpayer's representatives with an official identification card and a decision to order an inspection. It is generally accepted that an on-site audit is a more effective method of tax control than a desk audit, since most taxpayers are held accountable precisely after an on-site audit.

During an on-site income tax audit, inspectors check primary documents and accounting registers, accounting and tax reporting, various contracts and orders, as well as inspect various objects and premises that can be used by the taxpayer to generate income.

Verification methods are determined based on various factors:

The volume of documentation that is subject to verification;

The results of the analysis of data on the payer’s activities, carried out in order to identify the likelihood of detecting violations of the law;

Features of accounting and tax accounting of the payer.

During an on-site income tax audit, inspectors analyze and control the following:

The legality of applying tax rates and benefits;

Features of accounting and tax accounting at the audited object and the correctness of reflection of financial and economic transactions that affect the determination of the tax base;

Correct calculation of the tax base and amounts of tax payable;

Compliance of the indicators reflected in the tax return and the indicators of the financial statements;

Compliance of accounting and tax reporting indicators.

It should be noted that the methods, tasks and objects of on-site tax audits and income tax audits are very similar: “The main objectives of this type of audit are:

Assessment of the state of accounting for income tax calculations;

The correctness of determining the object of taxation;

The legality of exemption from taxation of certain income and expenses;

Checking the formation of the tax base;

Control over the reflection of taxable indicators in analytical tax accounting registers;

Checking the reflection of tax obligations to the budget in tax reporting;

Checking the completeness and timeliness of tax payment to the budget.”

During income tax audits, additional tax control measures may be carried out:

Requesting documents is the most common event. The requested documents can be provided to the tax authority in person or through a representative, sent by registered mail or transmitted electronically. Submission period – 10 days. In case of refusal or failure to submit documents within the specified period, the documents are seized (Tax Code of the Russian Federation, Article 93);

Seizure of documents is carried out on the basis of a reasoned resolution of an official of the tax authority carrying out an on-site tax audit, in the presence of witnesses and persons from whom the documents and items are being seized. Before the seizure begins, the tax official presents a resolution on the seizure and explains to those present their rights and obligations. Seized documents and items are listed and described in the seizure protocol or in the inventories attached to it with a precise indication of the name, quantity and individual characteristics of the items, and, if possible, the cost of the items (Tax Code of the Russian Federation, Art. 94);

Interrogation of a witness - any individual who may be aware of any circumstances relevant to the implementation of tax control may be called to testify. The testimony of the witness is entered into the protocol (Tax Code of the Russian Federation, Article 90);

Expertise – an expert can be hired on a contractual basis. An examination is appointed if special knowledge in science, art, technology or craft is required to clarify emerging issues. The examination is appointed by a resolution of the official of the tax authority carrying out the on-site tax audit. The expert has the right to familiarize himself with the inspection materials related to the subject of the examination and submit requests for additional materials to be provided to him. An expert may refuse to give an opinion if the materials provided to him are insufficient or if he does not have the necessary knowledge to conduct an examination.

In conclusion, I would like to highlight the main directions for solving problems related to the organization of tax audits for income tax.

Firstly, with regard to such a problem as the imperfection of Russian tax legislation, which is still very unstable and contradictory, some articles of the Tax Code are very difficult for both tax specialists and taxpayers to understand. Organizations commit many mistakes and illegal actions not for the purpose of tax evasion, but due to the inability to correctly interpret legislative norms. All this leads to a significant volume of court cases regarding the legality of the actions of payers and tax officials themselves. Moreover, in the overwhelming majority of cases, the court makes a decision not in favor of the organizations, which has a detrimental effect on the development of entrepreneurship. In this regard, it is necessary to note the need to regulate tax legislation at the highest level.

Secondly, there is currently automated processing of documents during desk audits, as well as special software systems that allow the formation of ratings of taxpayers according to various criteria. Depending on the result of such selection, payers are identified who will definitely be included in the on-site inspection plan. This has its pros and cons. The negative point, in our opinion, is that these automated systems, being completely built on certain types of calculations and algorithms, thereby replace the intuition and experience of a tax employee, which are practically paramount when carrying out calculations and selecting payers. On the other hand, they reduce the likelihood of computational errors and help reduce the risk of corruption and the expression of subjective opinions on the part of tax officials.

Corruption can also be identified as one of the problems associated with the implementation of tax audits on income tax.

The government is taking measures to reduce it, in particular, the order of the Federal Tax Service on the approval of the anti-corruption program in the tax authorities dated January 19, 2010 reveals the main measures to combat bribery. This document is aimed at creating a system to combat corruption and its implementation in the tax authorities.

These measures, aimed at reducing the level of corruption in the performance of government functions and the provision of public services by tax authorities, strengthening citizens' trust in tax authorities, have certain results, but they are not sufficient, and therefore also need further improvement.

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In the article we will talk about the audit of income tax, its features, goals and objectives that it solves, and we will present the main methods and stages of this type of control.

General information:

Profit is the result of an enterprise’s activities, which is subject to a special tax.

This payment is transferred to the local and federal budgets by all organizations located in Russia.

Income tax audit is a very responsible procedure. After all, thanks to this payment, the lion’s share of the revenue part of the territory’s budget is formed.

The auditor checks:

• the correctness of the formation of the tax base for this tax;
• justification for using benefits;
• controls the status of payments to the budget;
• analyzes accounting methods;
• conducts an audit of the correctness of tax calculations;
• controls the preparation of reports for the tax office.

The activities of audit companies are regulated (as amended on March 4, 2014) “On Auditing Activities.”

Goals

The purpose of an income tax audit is to confirm the correctness of calculations for this payment to the budget, the timeliness of payment, the completeness of the amount, and compliance with the standards of current legislation.

If we consider the audit process based on qualitative aspects:

Tasks

The auditor should analyze:

• correct determination of tax rates and tax base;
• the procedure for maintaining analytical and synthetic accounting of settlements for this payment;
• assessing the correctness of the calculation of the tax base in accordance with the norms established by law;
• reflection of deferred tax amounts in financial statements;
• timely transfer of payment to the budget.

Depending on the characteristics of the enterprise’s activities, the tasks for the audit may be expanded and supplemented with other items.

Legality

The audit of income tax is regulated by current legislation, namely the law of December 30, 2008 307-FZ.

The authorized federal executive body - the Ministry of Finance of the Russian Federation - acts as a regulator of the activities of auditors.

It is this government structure that develops and adopts regulations, standards, establishes the procedure for the certification system, and monitors auditors’ compliance with the law.

Also, when performing his duties, the auditor is guided by the rules.

Aspects when checking

The audit of income tax calculation includes checking the main documents of the enterprise:

• , balance sheet, primary documentation, which confirms the company’s income and expenses.

In addition to the listed items, the auditor analyzes the accounting registers for account No. 68, subaccount “Calculations for income tax.”

Enterprise audit methodology:

All work of audit companies related to income tax is divided into three broad stages. Knowing about the features of each of them, the accounting department can carefully prepare and independently verify the documents subject to verification.

So, the order of work is as follows:

1. Introductory stage.
2. Main stage.
3. The final stage.

At each of them, specialists use certain methods that help achieve solutions to all income tax audit problems. Let's look at each in detail.

Introductory stage

This is the first stage from which the audit begins. Upon completion, the specialist must identify the degree of compliance with the current legislation of the taxation procedure used by the enterprise, and identify the degree of potential tax violations.

The familiarization stage includes the following procedures:

• assessment of tax and accounting systems;
• audit risk analysis;
• materiality level budgeting;
• study of the main factors that influence tax indicators;
• studying the tasks and powers of employees involved in the calculation and payment of income taxes;
• assessment of the organization of document flow adopted at the enterprise.

This is the audit plan at the first stage - introductory, that is, the auditor develops strategy and tactics, determines the scope of the work ahead.

The specialist collects and studies information about the activities of the audited enterprise and determines the most important areas of control.

The auditor analyzes unusual transactions that occurred during the period under audit. For example, a change in the method of calculating tax, the emergence of new services in the organization.

Main stage

The name suggests that this is the most important audit period.

At this stage, the auditor is engaged in an in-depth study and control of those areas of tax accounting in which problems, inconsistencies and inaccuracies were discovered, that is, shortcomings were identified taking into account the level of materiality.

So, the specialist solves the following problems:

• checking the company's tax reporting;
• analysis of the correctness of determining the tax base;
• drawing up a forecast of tax consequences for the enterprise (this procedure is carried out if incorrect use of tax legislation standards is identified).

Let us dwell in detail on the types of violations that a specialist can detect during an income tax audit.

The main mistakes are:

• incorrect formation of the base that is subject to taxation;
• inclusion of expenses that are economically unjustified;
• violation of the procedure for maintaining the accounting method adopted in the organization;
• incorrect use of benefits;
• errors in calculating tax deductions;
• lack of an internal system that exercises control over the calculation of income tax;
• errors in mathematical calculations (arithmetic errors).

It is clear that this stage is the longest and most important.

The auditor is required to have knowledge of tax legislation, the ability to analyze various business transactions, and see documents “through and through.”

Photo: description of audit procedures (example)

The final stage

The last point that the audit program includes is the final stage of the auditors’ work.

The audit is coming to an end, the specialist formalizes the results of the income tax audit. The auditor draws up a package of documents and transmits the results to the management of the organization.

In his conclusion, he indicates the identified errors and violations, gives a general conclusion on the calculation of tax, gives recommendations and advice.

Emerging nuances:

Income tax audit is a complex job that should only be performed by highly qualified specialists.

The auditor must pay attention to the following nuances:

1. Take into account and analyze all income and expenses, paying special attention to those of them whose share is the greatest.
2. Familiarize yourself with all acts received from the Tax Inspectorate for the period subject to audit.
3. Carefully check the correctness of the definition of taxable turnover.
4. Make sure that all amounts taken into account when calculating income tax correspond to accounting data.

A competent specialist has all the information related to the income tax audit. He will definitely take into account all the subtleties and nuances regarding this procedure.

Separately, it is worth noting the audit under the simplified tax system, which includes:

• checking fixed asset accounting;
• order of conduct;
• control over the formation of the tax base;
• identification of income and expenses that are not taken into account when calculating the tax base;
• timely and complete calculation and payment of income tax.

Example on an organization (LLC)

Let's consider an example of conducting an income tax audit in the limited liability company "Team". This organization was founded in 1999.

The authorized capital is 10,000 rubles. There are 4 founders who are employees of the company, each of them has equal shares of 25%.

Komanda LLC carries out activities related to the wholesale and retail supply of components for computer equipment.

Retail is carried out through a retail outlet, wholesale through a wholesale department. There are 30 employees in the organization.

The main activity is wholesale trade, the share of which in total sales is 85% for 2013.

The work of Komanda LLC is automated; there is a website on the Internet through which the organization promotes its products. The company is actively developing, offering a wide range of products and expanding its area.

Wholesale trade of Komanda LLC is subject to the general taxation regime, retail trade is subject to the payment of a single tax on imputed income.

The specialist who is appointed to conduct an income tax audit initially studies and analyzes the following indicators:

• accounting policy;
• basic methods of accounting and tax accounting;
• methods of storing documentation related to the company’s activities;
• the procedure and timeliness of recording business transactions in the accounting registers;
• critical areas of accounting.

During the audit, the compliance of the activities of Komanda LLC with current legislation was checked.

The specialist did not identify any violations. The auditor then studied the specifics of the work and the adopted accounting system. The next stage is the determination of intra-economic risk.

Based on the results of this work, the auditor concluded that the company does not engage in risky activities, does not conduct foreign economic operations, carries out wholesale and retail trade, and does not have branches or subsidiaries.

The result is a low level of on-farm risk, amounting to 50%.

However, when assessing the internal control system, the specialist noticed that Komanda LLC does not have any controls.

Taking into account the assessment of the accounting and internal control system, the auditor assessed the risk at 80%. This indicator indicates a low, insufficient internal control system.

The specialist accepted the audit risk as 5%, respectively, the risk of non-detection is:

5% (50% * 80%) = 12,5%.

This indicator refers to low values.

Then the auditor selectively checked the primary documents that Komanda LLC provides to its customers. The specialist did not identify any errors.

The sections “Accounting for materials” and “Fixed assets” are also in order. No comments. The depreciation calculation was carried out correctly. All reconciliation acts with suppliers are signed on both sides.

The only remark that the auditor made concerns the violation in document OD 1 d (Appendix No. 7).

As a result, deviations arose in the cost of goods sold and direct costs of the trading organization, which is associated with differences in tax and accounting.

No violations were identified regarding the calculation and payment of income tax. All operations are carried out in a timely manner, the declaration is submitted electronically. The audit of current tax payments also did not reveal any violations.

In conclusion, the auditor indicated that the identified error did not lead to an understatement of the income tax base, recommended establishing an internal control system, and gave general advice on maintaining tax and accounting records.

Common mistakes in 2019

There are quite a lot of controversial issues regarding the calculation and payment of income tax. To avoid misunderstandings, it is necessary to adhere to current legislation and comply with established standards and requirements.

Knowledge of the laws will help you avoid mistakes related to income tax.

Bank income tax audit

Audits of banking organizations are annual mandatory procedures.

The main goal is to monitor the state of financial and economic activities of credit institutions, obtain an opinion on the liquidity and profitability of the bank, and assess the degree of risk of the operations performed.

Such verification is carried out by auditors who have the appropriate license.

The conclusion obtained based on the results of control is published together with the annual report and balance sheet.

Specialists conducting bank audits must know the specifics of the activities of banks and be able to analyze financial reports, including documents reflecting the accrual and payment of income taxes.

A bank audit is carried out on the basis of a contract concluded between the audit company and the management of the credit institution.

This document reflects the obligations and rights of the parties. Based on the audit, specialists develop recommendations in the interests of the bank’s founders.

Income tax audit solves many problems. Therefore, enterprises are recommended to enter into contracts with independent audit firms.

Tax authorities constitute a single centralized system of control over compliance with legislation on taxes and fees, over the correct calculation, completeness and timeliness of taxes and fees being entered into the relevant budget, and in cases provided for by the legislation of the Russian Federation, over the correct calculation, completeness and timeliness of other taxes and fees being entered into the appropriate budget. mandatory payments. This system includes the federal executive body authorized for control and supervision in the field of taxes and fees, and its territorial bodies. Tax authorities carry out their functions and interact with federal executive authorities, executive authorities of constituent entities of the Russian Federation, local government bodies and state extra-budgetary funds through the implementation of powers provided for by the Tax Code and other regulatory legal acts of the Russian Federation. Tax authorities in their activities are guided by the Constitution of the Russian Federation, the Tax Code of the Russian Federation, federal laws and other legislative acts of the Russian Federation, regulatory legal acts of the President of the Russian Federation and the Government of the Russian Federation, as well as regulatory legal acts of state authorities of the constituent entities of the Russian Federation and local governments adopted within the limits of their powers on issues of taxes and fees. The main tasks of the tax authorities are control over compliance with tax legislation, the correctness of calculation, completeness and timely payment of state taxes and other payments established by the legislation of the Russian Federation into the relevant budget, as well as currency control carried out in accordance with the legislation of the Russian Federation on currency regulation and currency control. The Federal Tax Service (FTS of Russia) is a federal executive body that exercises the functions of control and supervision over compliance with legislation on taxes and fees and the correctness of calculations. The completeness and timeliness of the introduction of taxes and fees into the appropriate budget, in cases provided for by the legislation of the Russian Federation, the correctness of calculation, the completeness and timeliness of the introduction of other obligatory payments into the appropriate budget, as well as the production and turnover of ethyl alcohol, alcohol-containing, alcoholic and tobacco products and for compliance with currency legislation.

Rice. 3

The procedure for appointing and conducting a desk tax audit on income tax

When conducting a desk tax audit, the tax authority carries out:

Checking the comparability of tax reporting indicators of the current period with similar tax reporting indicators of the previous reporting (tax) period;

Comparison of the indicators of the audited tax return with the indicators of tax returns for other types of taxes and financial statements;

Assessing the reliability of the tax return indicators based on an analysis of the information available to the tax authority about the activities of the taxpayer, received by the inspectorate in accordance with the current legislation and as a result of the control work of the tax authorities;

Analysis of the correspondence of the level and dynamics of indicators of tax returns and financial statements, reflecting the volumes of production and sales of products, works and services, with the level and dynamics of indicators of the volume of consumption of electricity and heat by the taxpayer, water, raw materials and other resources;

Analysis of the main indicators of the financial and economic activities of the taxpayer in comparison with the average indicators for a group of similar taxpayers.

In this case, a desk audit according to a scheme that includes the first three items of the above list must be carried out on all declarations of all taxpayers registered with the tax inspectorate. This check can be considered standard. A desk audit, during which all five of these actions are performed, and also uses information additionally provided by taxpayers and other persons at the request of the tax inspectorate, is called an “in-depth desk audit.”

An in-depth desk audit is carried out, first of all, in relation to the main taxpayers registered with the tax office. Declarations of taxpayers whose standard desk audit reveals signs of committing a tax offense are also subject to an in-depth desk audit.

If, during a desk tax audit, the tax inspectorate needs to obtain information about the taxpayer’s activities that is available to other persons, the tax inspectorate will organize a counter audit in accordance with Article 93.1 of the Tax Code of the Russian Federation. A counter audit can be carried out both by the tax inspectorate conducting the desk audit, and by the tax inspectorate at the place of registration of the person associated with the activities of the taxpayer being audited. Failure to provide the tax authority with information about the taxpayer at the request of the tax authority or provision of documents with false information is a tax offense and is punishable in accordance with Part 2 of Article 126 of the Tax Code of the Russian Federation.

When conducting a desk audit, the tax inspectorate may send a reasoned request to the bank to provide a certificate of transactions and accounts of the taxpayer (organization or individual entrepreneur). Failure by banks to provide information upon such a request from the tax authority within the prescribed period is a violation of the obligation provided for in Article 86 of the Tax Code of the Russian Federation and entails liability established by Article 135.1 of the Tax Code of the Russian Federation.

If, during a desk audit, a tax inspector finds errors by the taxpayer in calculating taxes, he fills out the column “According to the tax authority” or specially provided lines for noting the results of the desk tax audit in the tax return. At the end of the desk audit, the tax return is signed by the inspector who conducted the audit, with the obligatory indication of the date of its conduct. If the declaration, during the verification of which errors were identified, was submitted electronically via telecommunication channels, then the declaration is printed and signed by the tax authority employee who conducted the desk audit, indicating the date of the audit.