As July 1 approaches, entrepreneurs have more and more questions and indignation about the new National Import Traceability System: regulatory documents have not yet been fully developed, it is not completely clear how the system will work and who needs it at all, and with the criteria for selecting goods Business representatives disagree.
The Federal Tax Service released a webinar explaining where this system came from, how it will function and how it differs from labeling. "The Clerk" provides key excerpts.
Definition of the Federal Tax Service
The Federal Tax Service is one of the divisions of the Federal Tax Service of the Russian Federation, which belongs to the executive branch of government. The main task of this organization is to monitor the implementation of laws in the field of taxation. In addition, it is authorized to administer new tax laws.
To understand which link in the chain the Federal Tax Service is located in, you should look at the design of the system as a whole. The structure of this mechanism is as follows.
Structure of the Ministry of Finance
Each sector has its own role and functionality. All structural divisions are formalized as independent units from a legal point of view and are organized through a vertical system of subordination. The central role in this structure is assigned to the Federal Tax Service, which performs most of its tasks through territorial cells - inspections. Information about them, including details and code, is posted on the Federal Tax Service website.
How to train to become a tax inspector?
Before making a final decision on entering a university or secondary specialized educational institution, you should familiarize yourself with the pros and cons of the profession in order to understand whether it satisfies the stated requirements.
The advantages of working as a tax inspector lie primarily in the importance of this profile for the state, because timely replenishment of the state treasury from tax revenues guarantees the stability of the development of the Russian Federation. In addition, a large volume of work provides the employee with a salary that exceeds the average salary of state employees.
Another significant advantage is knowledge of all the nuances of taxation and the ability to freely navigate the financial field, which helps the tax inspector to grow intellectually and allows him to defend his rights with arguments.
As for the disadvantages, it is worth mentioning the need to carefully monitor any changes in legislation, process huge amounts of information and endure the inconvenience of the traveling nature of the work. Additionally, this may include the hostility of controlled individuals and enterprises, because no one likes having their “dirty laundry” rummaged through.
If the few disadvantages of working as a tax inspector do not frighten you, then let’s move on to places where students receive appropriate education.
Structure of the tax office
Based on this, the system of tax authorities includes the Federal Tax Service (FTS) and territorial authorities. The tax inspection hierarchy consists of several levels: federal, municipal and local.
The structure of the Federal Tax Service includes:
- management of the Federal Tax Service;
- structural units;
- interregional inspections;
- management of the Federal Tax Service by region.
At the interregional level, the control system includes interregional inspectorates for federal districts, for the largest taxpayers, for data processing, for pricing and for desk control.
A typical tax inspectorate is accountable to the Federal Tax Service. Inspections occur at the inter-district and district levels. After the reform of the system of organizing tax services, many district inspectorates were abolished and transformed into interdistrict inspections (they extend their action to several districts in the city).
Why is this system needed?
The member states of the Eurasian Economic Union - Russia, Belarus, Kazakhstan, Armenia and Kyrgyzstan - decided back in 2021 to create a mechanism for the traceability of goods imported into their territory from third countries.
It is assumed that the National Import Traceability System will legalize and allow control of the turnover of goods, monitor pricing, ensure the economic security of the country, prevent the import of counterfeit goods, and also increase the competitiveness of domestic goods.
With the new mechanism, the number of gray imports on the market will also be reduced, and evading customs and tax payments will become even more difficult. In addition, the system will provide collection, recording, and storage of information about traceable goods and transactions with them.
The system will consist of two segments:
- external, supranational segment, ensuring the exchange of information about goods crossing borders between participants of the customs union;
- internal, national segment, ensuring traceability of imported goods in the domestic market. In Russia, just such a system will come into force on July 1, 2021 on the basis of Federal Law No. 371.
Features of the functioning of the Federal Tax Service
As a rule, the Federal Tax Service Inspectorate refers to territorial inspectorates that carry out their activities at the administrative level of the constituent entities. Similar authorities are represented in all cities.
Table 1. Tasks and goals of the Federal Tax Service
| Global tasks of departments | Objectives of the Federal Tax Service |
|
|
In addition to an extensive list of responsibilities, the inspection area of responsibility includes, for example, checking compliance with the relevant regulations for the use of a cash register, monitoring the production of alcoholic beverages and tobacco products, and even conducting lotteries. In 2107, the activities of the Federal Tax Service, in addition to fulfilling its main responsibilities, were focused on checking the personal cards of Russian companies for errors and violations of deductions for insurance premiums.
As a rule, citizens of the Russian Federation apply to the Federal Tax Service when registering their company or individual entrepreneur
Registration of the organizational and legal form of activity in the ranking of reasons for attending the inspection will occupy one of the leading positions, however, the Federal Tax Service becomes a sought-after authority when filing a tax return in Form 3-NDFL, which, in addition to the amount of income tax, provides the opportunity to apply for a tax deduction.
Stages of implementing a traceability system
After the government approves the list of goods subject to traceability, all entrepreneurs who own such goods will, from July 1, 2021, be required to submit a tax notification of their balances and receive RNPT. These details will need to be reflected in all VAT tax returns and reports on transactions with goods.
Administrative liability for failure to provide documents with traceability details will presumably be introduced from July 1, 2022.
From January 1, 2023, all electronic document management operators will be required to submit daily invoices or UPD with traceability details to the Federal Tax Service. From the same date, they will be held liable for violations of this order.
Main tasks of the Federal Tax Service
This department is a multifunctional body that resolves many issues in the field of taxation. In addition, planning plays a major role in the effectiveness of the service. In the foreseeable future, the Federal Tax Service will have to solve a number of important problems:
- tax evasion;
- development of a mechanism for resolving disputes without trial;
- optimization of tax reporting;
- improving the level of services provided;
- improvement of the online portal for preparing and sending reports, and any electronic interaction in general.
In addition, the tax service strives for greater information openness and accessible presentation of information.
Powers of the tax office
The Tax Inspectorate exercises the following powers:
- state registration of legal entities, individuals as individual entrepreneurs and peasant (farm) farms;
- control and supervision of compliance with the legislation of the Russian Federation on taxes and fees, as well as regulatory legal acts adopted in accordance with it, the correctness of calculation, completeness and timely payment of taxes and fees;
- control and supervision, in cases provided for by the legislation of the Russian Federation, over the correctness of calculation, completeness and timeliness of other obligatory payments to the relevant budget, the submission of declarations, and the implementation of currency transactions by residents and non-residents;
- inspection of the activities of legal entities, individuals, peasant (farm) enterprises in the established field of activity.
- free information (including in writing) to taxpayers about:
– on current taxes and fees, legislation on taxes and fees and normative legal acts adopted in accordance with it;
– the procedure for calculating and paying taxes and fees;
– rights and obligations of taxpayers;
– powers of tax authorities and their officials;
- provision of tax reporting forms and explanations of the procedure for filling them out;
- accounting for all taxpayers, maintaining the Unified State Register of Legal Entities, the Unified State Register of Individual Entrepreneurs and the Unified State Register of Taxpayers;
- adoption, in accordance with the procedure established by the legislation of the Russian Federation, of a decision to change the deadlines for paying taxes, fees and penalties;
- refund or offset of overpaid or overcharged amounts of taxes and fees, and also develops forms and procedures for filling out tax calculations, tax return forms and other documents in cases established by Russian legislation, and sends them for approval to the Ministry of Finance;
- approval of the tax notification form, tax payment request form, application form, notification and certificate of registration with the tax authority.
How will the traceability system work?
The national import traceability system will apply to all taxpayers, regardless of the taxation system.
When importing imported goods, you will need to create a batch registration number (RPN). It can be formed in two ways: independently by the taxpayer - if he imports imports from third countries. Either the number will be assigned by the Federal Tax Service when submitting a notification of balances or a notification of import of goods.
But do not confuse the traceability system and labeling - these are two different things. Under the new system, the goods will be marked only documentary, without physical marking. In addition, the National Traceability System only applies to imported goods.
The RNPT code will be affixed to all invoices and UPD when selling products. Therefore, all documents, all reporting will need to be provided to the Federal Tax Service in electronic form.
“Clerk” wrote more about the functioning of the traceability system here.
At present, the final list of goods subject to traceability has not yet been approved, but it is likely that it will include items that are already participating in the experiment: these are refrigerators, forklifts, bulldozers, washing machines, monitors, electronic integrated circuits, baby strollers and child seats security.
Rights of the tax inspectorate and its employees
To perform the assigned functions, representatives of the tax inspectorate are granted the following rights:
- exercising control functions regarding the implementation of legislation by tax payers;
- organizing and conducting tax audits of taxpayers according to the schedule prescribed in the Tax Code of the Russian Federation;
- opening, inspection, and sealing (if necessary) of trade, warehouse, or production premises used for profit;
- obtaining all necessary clarifications and information (documents, data, copies) necessary to perform their functions and powers;
- checking the information transmitted (sent) by the tax payer for the accuracy and compliance of the information specified in tax reports and accounting documents;
- calculating the amount of tax subject to withholding;
- gaining access to taxpayer accounting programs;
- seizure of papers (documents) from taxpayers in cases of detection of violations in the tax sphere;
- the use of various methods in the processing and assessment of taxable objects and the calculation of taxes, fees and duties;
- identification of violations in the field of tax legislation, as well as the application of measures provided for by law;
- putting forward demands for eliminating identified violations;
- filing claims on tax issues against taxpayers (violators) in the relevant courts;
- seizure of property of tax evaders;
- implementation of compulsory fulfillment of obligations in accordance with the norms established by law;
- collection of underpayments and penalties for taxes and government fees;
- putting forward requirements for financial institutions to provide documents certifying the execution of payment orders of tax residents.
- attracting experts and translators to ensure the effectiveness of tax control.
- Involvement as witnesses of subjects who may have important information that helps the work of the tax inspector.
- submit applications for cancellation or suspension of licenses;
- suspension, taking into account legal norms, of transactions on bank accounts of taxpayers.
In addition, tax inspectors have the right to collect fines (penalties), request the necessary information from competent authorities abroad and provide it upon request.
Verification of legal entities
The first area for control is legal entities and individual entrepreneurs who operate in Russia. During company inspections, inspectors have the right to:
- open, seal, inspect commercial and industrial premises;
- monitor compliance with the procedure for using cash registers;
- seize accounting documents if there is a risk of their destruction;
- gain access to taxpayers' accounting programs;
- seize documents from taxpayers indicating violations;
- conduct counter checks with counterparties of the legal entity;
- suspend the issued license.
Tax authorities can involve experts and translators to improve the efficiency of tax control, as well as witnesses.
Verification of individuals
Many people mistakenly believe that tax audits can only affect legal entities. In fact, this is not so: tax authorities also control the work of citizens.
Inspectors most closely monitor cases of fraud when obtaining tax deductions (for example, the provision of false 2-NDFL certificates or fictitious sales contracts), as well as facts of illegal business (for example, organizing trade or renting out an apartment without paying taxes).
When checking individuals, inspectors have the right to:
- check the submitted declarations in form 3-NDFL>;
- clarify the correctness of payment and payment of tax payments;
- check for doubtful receipts into the account (usually we are talking about large unidentified payments);
- request necessary clarifications and documents;
- seize evidence of concealment of income>;
- call citizens to the inspectorate to give explanations;
- check the information for accuracy and compliance of the data;
- assess fines and penalties;
- require the provision of supporting documents.
Basically, we are talking about desk checks; on-site checks of ordinary citizens are rarely carried out. If violations were identified during the inspection, the inspectors take measures to eliminate them:
- make demands for payment of taxes;
- collect underpayments and penalties, as well as fines;
- make decisions on bringing to justice when violations are detected;
- bring tax-related claims to the appropriate courts;
- seize the property of defaulters;
- suspend transactions on bank accounts of taxpayers or seize them;
- implement compulsory fulfillment of obligations.
Responsibility for abuse of authority
Despite the fact that Federal Tax Service employees are endowed with broad rights, they should not cross the line of the law. When exercising their powers, tax inspectors do not have the right to exceed their powers and violate the principle of freedom of entrepreneurial activity. In particular, violate the procedure for collecting evidence, use powers for purposes contrary to the law.
For exceeding the powers of the inspector, they can be held criminally liable for, as well as if selfish interest is discovered in the actions of the official.
How is an on-site tax audit carried out?
It was said earlier that an on-site inspection can be scheduled or unscheduled. They do not differ from each other in their methods of implementation, but planned control can only be carried out according to an approved plan, which is agreed upon with the prosecutor’s office. And unscheduled, carried out suddenly, without any warning to the individual entrepreneur or legal entity.
It is important to know that the inspection has the right to carry out planned activities at least 3 years, and unscheduled ones without any restrictions.
The order in which they will be carried out will be as follows.
- The head of the body issues an order, which indicates the duration of the event, personal data and titles of the employees who will carry it out, as well as a list of documents that must be provided by the entrepreneur. It also indicates the address at which such actions will be carried out.
- This order is provided to the entrepreneur, a copy is given to him, and if he refuses to receive it, the tax inspector has the right to make a corresponding note. After this, the events begin.
- The entrepreneur has the right to provide only the documentation mentioned in the order. If he wishes, he can provide documentation that is not mentioned in the tax document.
- At the time of control, if any violations are detected, a special act is drawn up, in which all participants and the authorized person of the individual entrepreneur or LLC of the entity must put their signatures.
- If the body conducting the inspection requires accounts, then contracts for their opening are provided, as well as papers that can be used to track the movement of financial resources on them (receipt and expense transactions).
On-site activities include checking not only bank accounts and various documents, but also inspecting the building and other premises where commercial activities take place. In buildings and other premises, inspectors of the Federal Tax Service may look for unaccounted for equipment and inventory items.
It is important to know that in any tax audit, all parties have their rights and obligations, and can use them equally.
Interregional and interdistrict inspections
One of the results of structural reforms was the emergence of interregional and interdistrict inspections. Unlike their “colleagues,” who primarily perform a supervisory function based on the territorial affiliation of a citizen, interregional departments are based on his category.
Interdistrict inspectorates, as a rule, control:
- administrative regions;
- largest taxpayers.
The largest taxpayers mean organizations whose assets amount to more than 20,000,000,000 rubles or the total amount of tax charges exceeds 1,000,000,000 rubles, and for companies providing communication services this limit is reduced to 300,000,000 rubles, and for transport companies - to 50 000,000 rubles.
The right to audit compliance with tax laws
Control over the accrual and transfer of tax obligations is also assigned to the Federal Tax Service. What kind of powers these are can be understood from the proposed list:
- Conducting scheduled and unscheduled inspections of organizations of all forms of ownership.
- Accrual of penalties and fines to persons responsible for accounting and taxation.
- Initiation of cases of non-payment of taxes with subsequent transfer to court, etc.
Starting from the new year 2021, the tax inspectorate has new responsibilities. From now on, contributions to the Pension Fund and compulsory medical insurance will also be supervised by the Federal Tax Service. What does this mean for organizations? We are talking about the use of new methods for calculating mandatory insurance contributions, the introduction of new forms and forms, as well as comprehensive checks of the calculation of wages.
Currently, the Federal Tax Service is verifying the personal cards of all Russian companies in order to identify existing violations of deductions for insurance fees. This review will take the entire first quarter of 2021. Therefore, accountants of enterprises and individual entrepreneurs are recommended to independently check the correctness of contributions to the Pension Fund and the Social Insurance Fund and voluntarily pay additional arrears. All payments should be made to the payment details of the Federal Tax Service, which can be found at the nearest tax office in your region.
Sources
- https://nalog-expert.com/oplata-nalogov/ifns-chto-eto-takoe.html
- https://zakonguru.com/nalogi-2/nalogovaya-inspektsiya.html
- https://www.audit-it.ru/terms/taxation/nalogovaya_inspektsiya.html
- https://FB.ru/article/291558/ifns—chto-eto-polnomochiya-organizatsii
