General information
An on-site inspection agreement is formed on the basis of Art. No100 Tax Code of Russia. Issued within 2 calendar months from the date the inspector draws up the inspection certificate. The form records the final results of the inspection. It describes in detail the violations identified during the analysis and methods for eliminating them. Please note that the on-site inspection document must be drawn up in several cases:
- After each on-site inspection.
- Within ten days after a desk audit during which violations of the law were identified.
- After each on-site procedure regarding KGN.
No more than three months are allotted for drawing up the act after drawing up a certificate of inspection results. The form of the on-site inspection report has been approved by the Federal Tax Service of Russia. Detailed information about the structure and content of the form is described in Appendix No.24. The act was adopted back in 2015 and has not been amended since then. According to the law, the sheet of the on-site inspection report is certified by the specialists who conducted the inspection of the business entity and by the taxpayer himself. Please note: in cases where the person being inspected or his attorney refuses to sign the document, a note about this is made on the form.
Desk tax audit report: what is it and how to fill it out correctly
This type of tax control is formalized by an act in case of detection of any violations.
If there are no violations, the act is not drawn up. This document can be appealed pre-trial by submitting objections to it. We invite you to familiarize yourself with: Sample job description of the development director.
The presentation of the results of a desk tax audit depends on what conclusion the inspectors came to based on its results. There are two options:
- the organization did not violate tax laws;
- The organization violated tax laws.
If, based on the results of a desk audit, the inspectorate comes to the conclusion that the organization has not committed violations of tax laws, then the results of the audit will remain undocumented. Tax legislation does not oblige the inspectorate to draw up any document in this case (Articles 88, 100 of the Tax Code of the Russian Federation).
The inspection is also not obligated to notify the organization of the completion of the desk audit if there are no violations. The Tax Code of the Russian Federation does not contain such a requirement (Article 88, 100 of the Tax Code of the Russian Federation, letter of the Federal Tax Service of Russia for Moscow dated May 21, 2009 No. 20-14/4/051403). There is only one exception to this rule.
If the subject of a desk audit is a VAT return using the application procedure for tax refund, then the inspection is obliged to notify the organization in writing about the completion of the desk audit and about the absence of identified violations of the law.
The inspection must send such a notification, drawn up in any form, within seven working days after the end of the desk inspection. This follows from paragraph 12 of Article 176.1 of the Tax Code of the Russian Federation.
Advice: there is a way to receive written notifications from the inspectorate about the completion of desk audits of declarations and the absence of tax offenses in relation to any taxes.
To do this, contact the inspectorate in any written form with a request to inform you about the results of a desk tax audit in order to find out whether you are applying tax legislation correctly.
This possibility is provided for in subparagraph 1 of paragraph 1 of Article 21 of the Tax Code of the Russian Federation. The inspectorate is obliged to respond to such an appeal from the organization and give a specific answer to the question posed in a clear and understandable form (subclause 4, clause 1, article 32 of the Tax Code of the Russian Federation, clause 4.3.2.
The fact that the provisions of Article 88 of the Tax Code of the Russian Federation do not oblige the inspectorate to inform the organization about the results of a desk audit in the absence of violations does not exclude the organization’s right to receive such information upon written request. Arbitration practice confirms the legitimacy of this conclusion (see, for example, the ruling of the Supreme Arbitration Court of the Russian Federation dated June 5, 2009 No. VAS-6946/09, the resolution of the FAS of the Volga District dated February 18, 2009 No. A55-10190/2008).
Thus, despite the fact that the provisions of Article 88 of the Tax Code of the Russian Federation do not oblige the inspectorate to inform the organization about the results of the desk audit if there are no violations, the organization has the opportunity to obtain such information upon written request. Arbitration practice confirms the legitimacy of this conclusion (see, for example, the ruling of the Supreme Arbitration Court of the Russian Federation dated June 5, 2009 No. VAS-6946/09, the resolution of the FAS of the Volga District dated February 18, 2009 No. A55-10190/2008).
Presence of violations
If, based on the results of a desk audit, the inspectorate comes to the conclusion that the organization has committed violations of tax legislation, then the results of the audit must be documented in an act (clause 5 of Article 88, paragraph 2 of clause 1 of Article 100 of the Tax Code of the Russian Federation). Its form was approved by order of the Federal Tax Service of Russia dated December 25, 2006 No. SAE-3-06/892.
Situation: is it possible to cancel the inspection decision made based on the results of a desk audit? The inspection did not draw up a report on the violations it found.
Answer: yes, you can.
If, based on the results of a desk tax audit, the inspection came to the conclusion that the organization committed violations of tax legislation, then it is obliged to formalize the results of the audit in an act (clause 5 of Article 88, paragraph 2 of clause 1 of Article 100 of the Tax Code of the Russian Federation).
The desk audit report is one of the main materials of the tax audit, after consideration of which the inspectorate makes a final decision based on the results of the audit (clause 1 of Article 101 of the Tax Code of the Russian Federation).
If the inspection does not draw up an act, then it thereby violates the terms of the procedure for considering tax audit materials.
Violations related to the procedure for reviewing inspection materials may become grounds for canceling the decision on this inspection. This follows from the provisions of paragraphs 2 and 3 of paragraph 14 of Article 101 of the Tax Code of the Russian Federation. Consequently, the fact that the inspection did not draw up a desk inspection report may be sufficient grounds for canceling the inspection decision.
How to compose correctly
The on-site audit report template is drawn up in two versions: one remains with the tax inspector, the second is given to the person being audited. In some cases, the inspector issues three copies of the forms. As a rule, this is done during a repeated or joint inspection.
Federal Tax Service employees are required to hand over the completed agreement to the taxpayer within five working days after the act has been signed. As a rule, the form is handed over personally to the person being checked or his representative. A sheet is issued for receipt, where the date of receipt of the paper by the organization is indicated. In cases where an entrepreneur or his legal representative avoids receiving the form, the inspector records this fact in the inspection report and sends it by registered mail. In such a situation, the following rules apply:
- The document is sent to the company address indicated in the Unified State Register of Legal Entities.
- The delivery date is delayed, i.e. The act is transferred not within 5 days, and not later than 6 days after sending the envelope.
Please note: the company has the right to appeal the decision of the tax inspector if it does not agree with it. In this case, it will be necessary to draw up written objections regarding the entire act and its individual provisions. You have 1 month to appeal from the date of receipt of the form. Afterwards, the taxpayer will no longer be able to do anything. Note that the person being checked can be given both the original document and its copy. In both cases, the contract is considered valid.
How to fill it out correctly
How to correctly draw up a sample on-site inspection report is described in detail in Article 100 of the Tax Code. The legislative act states that the form must consist of three sections:
- Introductory or general. The input information about the taxpayer is described in detail here.
- Basic or descriptive. This part lists the types of violations in detail.
- The final one is recommendatory. This includes the inspector's advice on how existing violations can be corrected. The section also contains instructions from the Federal Tax Service.
To correctly fill out an example of an on-site inspection report, you will need to indicate:
- name of the form, date of registration and serial number;
- names of all inspectors (you must write the full initials, position, division of the Federal Tax Service);
- name of the organization or initials of the taxpayer (indicate the data in full and abbreviated);
- the address where the company is located or the taxpayer lives;
- serial number and date of decision on field activities;
- list of official documents to be checked;
- the period for which the inspection is carried out;
- start and end times of the check;
- a list of tax levies subject to audit;
- information regarding the control programs used;
- a note about the absence of violations or facts confirming their presence;
- final marks and instructions on how to eliminate offenses, links in the presence of liability measures.
According to the law, verification papers must be drawn up within a strictly established time frame: within two months in ordinary cases, and three for the KGN. Please note that if the tax inspectors for some reason violated the deadlines, the results of the audit will not be cancelled. The taxpayer, in turn, can file an appeal in the usual manner. If the taxpayer does not agree with the conclusions made in the report, he has the right to draw up and file an objection. This can be done no later than 1 month from the date of receipt of the official paper.
Where can I find a completed sample GNP act?
You can familiarize yourself with the completed sample of the on-site tax audit report by downloading it from the link: Sample of the on-site tax audit report.
The GNP act consists of 3 mandatory parts (clause 3 of Appendix 24).
The introductory part contains the following information:
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IMPORTANT! Failure to provide required information may result in the GNP results being contested. For example, in case No. A56-64382/2016, the arbitration court found the registration of the results of an on-site tax audit to be improper, which resulted in the failure to indicate the list of documents submitted by the taxpayer (resolution of the 13th AAS dated December 27, 2017).
Sample on-site inspection report
Let us remind you that an inspection report is drawn up even in cases where the commission did not identify any violations. The procedure for completing the form is described in detail in Article 100 of the Tax Code of the Russian Federation. Of course, in practice everything is completely different. We recommend downloading the on-site inspection report and studying in detail the structure of the official paper and the rules for its preparation.
The procedure for recording the results of an on-site tax audit in the final part of the report
The last, final part must contain (clause 3.3 of Appendix 24):
- data on persons conducting VNP;
- conclusions based on the results of the audit (including links to articles of the Tax Code of the Russian Federation, accrued amounts of arrears and penalties);
IMPORTANT! The GNP act may contain information about offenses under Art. 116, 118, paragraph 1, Art. 119, art. 19.2, 120, 122, 122.1, 123, paragraph 1 of Art. 126, 129.2 of the Tax Code of the Russian Federation (clause 6.5 of letter No. AS-4-2/13622).
- information about the deadlines for filing objections;
- information about applications (documents are transferred based on the specified list).
IMPORTANT! Some of the applications containing information about personal data, information about banking, tax or other legally protected secrets of third parties are presented to the taxpayer in the form of certified extracts (clause 3.1 of Article 100 of the Tax Code of the Russian Federation).
The VNP act must be signed by the persons conducting the inspection (including internal affairs officers who were part of the group) and by a representative of the person being inspected (clause 7.1 of letter No. AS-4-2/13622).
IMPORTANT! The fact that the tax authority signed the act by another person is regarded as a violation of internal regulations, and not the requirements of the Tax Code of the Russian Federation (Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated January 24, 2012 No. 12181/11).
