Desk inspection department: definition, functions, requirements

Goals and types

The main task of inspections carried out by employees of the department is to identify violations by taxpayers and individual commercial enterprises.
The cameral department is obliged to regulate compliance with tax laws by citizens, as well as to help prevent violations. If violations are detected, inspectors are required to initiate tax and administrative proceedings. Despite the fact that in most cases the audit is carried out directly at the tax service (in the department), when various shortcomings are identified, employees carry out on-site audits.

To obtain a unified database with taxpayers, cameral employees are required to collect and systematize information about them. At the moment, there are several types of verification:

1. A formal check involves a simple analysis of an enterprise or legal entity for the presence or absence of a specific document. In addition to the fact that during a formal inspection, employees check the availability of reports, they are required to identify shortcomings in their completion and execution.
2. Regulatory verification is carried out on the basis of current legislation.
3. Arithmetic gap analysis involves checking all numerical indicators in documents.

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 tax payers

In addition, tax inspectors have the right to collect fines (penalties), request the necessary information from competent authorities abroad and provide it upon request.

A complete directory of Russian tax inspectorates is available on the Internet.

Schedule/Working hours:

The operating room is open every 2nd and 4th Saturday of the calendar month from 10.00 to 15.00.

Functions of department employees

The office department checks the documentation without going to the “site”, however, even in this case, employees have to perform a fairly large amount of work. They are assigned the following functions:

• carry out inspections and control activities;
• collect the necessary information about taxpayers;
• take action if errors and omissions are detected;
• carry out analytical work;
• prepare tax notices, certificates, and other documentation;
• calculate taxes;
• respond to requests from taxpayers if these requests are related to the conduct and results of a desk audit;
• In addition, tax inspectors are required to regularly improve their qualifications and take refresher courses.

Control measures affect tax deductions for VAT, the application of minimum rates, and compliance by exporters with legal regulations.

Collecting information about the entrepreneur is necessary in case an on-site inspection is required. Inspectors attach great importance to any information, even down to the amounts that were spent on paying for the electricity consumed.

If they identify shortcomings and errors, all information about the violator is transferred to the debt settlement department.

By analyzing the information received, they try to understand whether the taxpayer tried to avoid paying taxes and reduce the tax base. Based on these data, proposals are made on how to prevent such developments.

Department employees prepare notifications for private entrepreneurs and certificates for exporters, which customs officers require from them.

Their responsibilities include calculating taxes on personal income. persons and transport tax.

Inspection schedule:

Responsibilities

The tax inspector, whose duties are determined by law, must inspect various enterprises, summarize financial statements and accounting data, and receive explanations from payers.

Its jurisdiction also includes the possibility of using financial sanctions against violators. A tax inspector has a number of responsibilities that he must perform efficiently. These include:

• monitoring compliance with tax laws;
• holding payers accountable;
• knowledge of constitutional and tax law;
• checking financial documents for hidden payments;
• awareness of the economic enterprises with which he deals;
• carrying out on-site inspections, as well as random inspections;
• analysis of results;
• imposition of penalties;
• maintaining impartiality;
• reporting;
• consultations for citizens;
• collection, study and analysis of large amounts of financial information;
• drawing up documentation of a financial nature (reports, purchase and sale agreements, etc.).

A tax inspector is a unique profession in some way, because the list of responsibilities includes many items that require certain skills and abilities from the performer.

Implementation of desk control

The main task of desk control is the following: to most fully reflect the obligations of payers in tax returns and to carry out additional tax assessments. This task can be successfully solved thanks to the principles of development of this type of tax control:

• building a vertical of power (Department of Desk Control - Interregional Inspectorate - Department of Desk Control of the Federal Tax Service - Department of Desk Control in municipal divisions, in fact - desk inspections);
• introduction of control over taxpayers with a high level of tax risk (VAT refunds and benefits); information about such entrepreneurs is recorded separately; They are selected into the risk group according to certain criteria, which ones are not disclosed, so that businessmen will not be able to adapt to certain requirements and thereby avoid in-depth verification.

A special feature of desk control is the automation of all control processes. It is carried out using special programs. If desired, taxpayers can use them when filling out their income tax return. This will reduce the risk of making mistakes.

So, desk control is a type of tax control. It is carried out by employees of the Federal Tax Service inspections, whose actions are controlled and coordinated by the Office of Desk Control of the Federal Tax Service of the Russian Federation. Desk audit of the financial and economic activities of taxpayers is one of the forms of desk control.

Functions of the department

This division of the tax service monitors the activities of subordinate interregional (municipal) tax inspectorates and creates conditions for the proper performance of the functions assigned to tax inspectors. Department employees perform the following tasks:

• create conditions for conducting desk tax audits (formation of a methodological base, solution of organizational issues);
• organize and coordinate tax control activities (those carried out as part of desk audits);
• monitor the quality of “camera cameras”;
• study, analyze and summarize the results of inspections carried out by employees of the territorial bodies of the Federal Tax Service;
• coordinate the automation of “camera chambers”, provide methodological support for work on this issue;
• improve (modernize) electronic document flow between departments of the Federal Tax Service and taxpayers;
• organize and coordinate the work of subordinate organizations for the exchange of information with tax inspectorates of states that are members of the Customs Union (within the framework of international treaties).

What does the cameral service do?

The cameral department is part of the Inspectorate of the Ministry of the Russian Federation for Taxes and Duties of the region to which it is assigned.

The main tasks that the desk department solves are monitoring taxpayers for timely and full payment of taxes and fees to the state budget, in accordance with the rules regulated by the legislation of the Russian Federation.

Taxes in force on the territory of the Russian Federation are paid to state, local and regional budgets.

The following main taxes are currently in effect:

1. Federal:

• value added (VAT);
• on the income of individuals (personal income tax);
• at a profit;
• excise taxes;
• unified social (UST);
• National tax;
• other.

1. Regional:

• transport (TN);
• on the property of organizations (NI).

1. Local:

• Land;
• on the property of individuals.

An organization can choose the type of tax accounting for itself, depending on the conditions for conducting business:

• simplified system (STS);
• taxation system for producers of agricultural products (UST);
• unified tax on imputed income for certain types of activities (UTII);
• a special system for the implementation of production sharing agreements.

Legislative standards that guide the service in its work:

• Constitution of the Russian Federation;
• tax code of the Russian Federation;
• federal laws and other decrees, orders and acts of the President and Government of the Russian Federation and other legislative authorities;
• other documents.

What is tax control

Important! The Central Tax Service is represented by two dozen structural divisions. Each of them performs certain functions in exercising tax control. It is carried out in order to identify violations of tax laws by taxpayers.

Tax control is a larger-scale event that involves a large number of civil servants and entrepreneurs. Control is carried out in each municipality at a certain period of time. Depending on the basis of the place of control, it is classified into several types (

Professional skills

During your training you will be able to radically change your personality. At the university you will be given a good theoretical basis, but there are skills that you must develop on your own. Some of them are discussed below.

The profession of a tax inspector includes such skills and abilities as knowledge of tax legislation. However, university teachers can only provide you with a small part of the theory, because laws are amended every day. You must accustom yourself to daily monitoring of news in key areas, especially those related to your activities.

They will also show you the basics of preparing tax documentation and various reports. You will need to practice and bring your skills to automaticity on your own. At universities, future tax inspectors are told how to navigate the basics, types and forms of accounting. But you will also have to learn this business on your own.

Speaking about professional ethics, everything will be explained to you theoretically, but you need to be able to correctly apply your knowledge in practice.

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.

Licenses

Stages of desk tax audit

Article 88 of the Tax Code of the Russian Federation establishes the procedure for conducting desk audits of taxpayers. “Cameralka” is carried out on any report received by the Federal Tax Service, and this does not require a special decision from the head of the inspection. The taxpayer is not notified of the start of the audit.

A desk tax audit is carried out in several stages:

1. data on the submitted reports are entered into the automated system of the Federal Tax Service;
2. control ratios are reconciled, the indicators of the reporting period are compared with the same indicators of previous periods, and compared with the indicators reflected in other declarations and reports;
3. compliance with the deadlines established for the submission of certain reports is checked;
4. the reasons and grounds for an in-depth inspection are identified;
5. if no violations are identified and there are no grounds for an in-depth inspection, then the “camera room” ends automatically, without drawing up a report. The taxpayer is not notified of the completion of the audit.

If there are contradictions or errors in reporting, as well as when claiming benefits, VAT refunds, reporting taxes on the use of natural resources, etc., an in-depth check is carried out. What does a desk tax audit mean at this stage? This means that the taxpayer will be notified of the violations committed by him, in connection with which he will be asked for clarification and, possibly, it will be necessary to make changes to the declaration and submit a “clarification” (clause 3 of Article 88 of the Tax Code of the Russian Federation).

The taxpayer is given no more than 5 working days from the date of receipt of the request from the Federal Tax Service to fulfill these requirements. When submitting an updated declaration, after its acceptance, the period for the desk audit begins anew.

An in-depth desk audit is the basis for carrying out such tax control procedures as: counter audits, examination, interrogation of witnesses, request or seizure of documents, etc.

The inspector conducting the camera examination is obliged to consider all explanations and documents submitted by the taxpayer in his justification. It is unacceptable to request documents and information that are not related to the statements being audited or that are not provided for by tax legislation. If the fact of a tax violation is nevertheless established, a desk audit report is drawn up (clause 5, clause 7 of Article 88 of the Tax Code of the Russian Federation).

On some regional websites of the Federal Tax Service you can more clearly familiarize yourself with the desk tax audit scheme (for example, on the website of the Federal Tax Service of the Russian Federation for the Altai Republic).

OKTMO Codes of Municipal Entities (MO):

In connection with the transition to the use of the All-Russian Classifier of Municipal Territories (OKTMO) in the budget process from January 1, 2014, we report the correspondence of OKATO codes to OKTMO codes for municipalities of the city of Moscow.

Goals and types

Also, during desk audits, information is collected and systematized, on the basis of which the tax authority selects taxpayers to conduct on-site audits against them.

There are four types of desk checks:

• formal;
• normative;
• arithmetic;
• immediate.

The purpose of a formal audit is to determine the presence or absence of all necessary reports and documents. In addition to the availability of specific documentation, the correctness of its completion, the absence of unauthorized corrections, and the presence of the necessary signatures are also checked, with mandatory verification of their authenticity.

During a regulatory audit, documents are examined to identify violations of the legislation in force at the time of the audit.

To establish the correctness of the amounts recorded in the documents being examined, an arithmetic check is carried out. Its subject is all digital indicators and arithmetic operations recorded in documents.

Direct verification consists of a logical study of digital indicators, which are the basis for determining by the taxpayer the specific amount of tax contributed to the budget.

Department functions

• inspection and control activities;
• collection of information about taxpayers;
• taking action against violators of tax laws;
• analytical work;
• preparation of tax notices and certificates;
• tax calculation;
• interaction with other departments of the tax authority;
• responses to taxpayer requests within the competence of the department;
• carrying out work to retrain personnel and improve their qualifications.

The department conducts desk audits of tax returns, income statements of individuals, documents on the basis of which taxes and fees are calculated and paid, the amounts of applied tax rates and deductions, as well as the legality of VAT transactions.

The collection of information about taxpayers and their subsequent selection is carried out in order to form a plan for on-site tax audits. In addition, a fairly large-scale collection and analysis of information about taxpayers obtained from various sources is carried out.

Indicators such as the amount of electricity, water, etc. consumed by the taxpayer enterprise are collected. This information is analyzed, systematized and used to carry out effective control activities.

The department takes measures against violators of tax laws - suspends transactions on their accounts, transfers information about debtors to the debt settlement department.

The department prepares tax notices for individual entrepreneurs and compiles certificates for taxpayers-exporters, which they need to interact with customs authorities.

He also deals with the calculation of property taxes for individuals and transport taxes.

In its activities, the Department of Desk Inspections interacts with other departments of the tax service - it prepares materials and certificates for them, and transmits the results of inspections.

In addition, feedback is provided to taxpayers in the form of preparing responses to written requests received from them.

The department also takes part in activities to improve the qualifications of tax authorities, their retraining, prepares and conducts seminars and meetings on those issues of the tax service that fall within its competence.

The desk audit department is headed by a chief with a wide range of powers and responsibilities, and is staffed by highly qualified lawyers, accountants, economists and specialists in the field of high technology. In addition to their specialization, all employees are required to have a good level of training in the field of current tax legislation.

The nuances of conducting desk tax audits are presented in this video.

The head manages the current activities of the department, interacts with other departments of the tax service, deals with personnel issues, draws up job descriptions for employees, monitors the employees’ performance of their duties and their compliance with labor regulations, and plans activities.

The chief is personally responsible for the work of the department, compliance with current legislation, and the safety of the property included in the department.

State tax inspectors, in accordance with their specifications, check taxpayers for compliance with tax legislation. Inspections of legal entities and individuals have their own characteristics, and there are also differences between on-site and desk inspections.

In addition, the responsibilities of tax inspectors include monitoring the timely payment of taxes and fees, maintaining tax statistics, and working with violators of tax laws (imposing various sanctions).

Department telephones:

Features of work

The department of desk audits in the tax service, when performing its functions, is guided by the norms of the current tax legislation: Art. 87, 88, 90, 91, 93, 95, 97, 100 of the Tax Code of the Russian Federation. The specifics of conducting a desk audit are prescribed in Article 88 of the Tax Code of the Russian Federation. Each department employee must be aware of the latest changes in legislation.

So, the desk audit department is a division of the tax inspectorate. Its employees study the documentation provided by the taxpayer, check the accuracy of the information, and suppress any attempts to break the law. They also decide whether to transfer information about the entrepreneur to the debt settlement department or whether to conduct an on-site inspection.

The peculiarity of a desk audit is that it is carried out without a direct visit to the taxpayer, and also that only declarations submitted by taxpayers are studied.

The duration of a desk audit according to the Tax Code is strictly limited. It lasts three months from the date of filing the taxpayer’s declaration, as well as other documents on the basis of which taxes are calculated and paid.

However, in certain cases, the duration of the desk audit may be increased. The list of such reasons is contained in Art. 88 of the Tax Code of the Russian Federation.

If during an audit of a taxpayer, one or another violation of tax legislation is discovered, as well as any discrepancy in the documentation, then in accordance with Article 100 of the Tax Code, a desk audit report is drawn up, in which all identified violations are recorded.

The activities of desk audit departments of tax authorities contribute to filling the federal and local budgets by collecting unpaid taxes and fees, as well as eliminating other identified violations in the tax field.

The legislative framework

The department of desk audits of the tax authority in its activities is guided by articles , , , , , , , , 100 of the Tax Code, the current Orders of the Federal Tax Service, as well as some provisions of the current federal legislation relating to the field of taxation.

Issues of desk audits are discussed and regulated in more detail in Article 88 of the Tax Code.

It should be noted that tax inspectors are constantly aware of the latest changes in tax legislation, monitor the adoption of new laws and amendments to existing ones. This allows you to carry out inspections with maximum efficiency and avoid errors and violations of the law.

The webinar on desk audits can be viewed below.

Structure of the desk audit department.

The management of the department is structured linearly, orders and instructions are transmitted from a higher superior, who holds complete control in his hands. But he does not have the right to give orders to subordinates bypassing their immediate supervisor.

Responsibilities of the Chief

This is a highly qualified specialist with experience in tax structures. Competent in tax and government issues. An organizer and leader by nature.

• On his shoulders lies the organization of the department, personnel issues, and the development of regulations for each department employee.
• Interacts with regulatory, legislative, judicial authorities and the media.
• Urgently monitors and puts into practice innovations regarding the work of the department.
• Issues final conclusions based on the results of inspections.
• Initiates penalties for violators, including criminal ones.
• Conducts reporting work to the departments of the Federal Tax Service and senior management.

Responsibilities of the Deputy Chief

Reports directly to the boss. In his absence, he acts as director.

Must have a good knowledge of regulatory state tax accounting documents, job regulations of subordinates, safety and health standards, methods of working with the media and citizens.

In his department:

• personnel issues;
• public performance;
• participation in legal proceedings;
• participation in making decisions on suspending the movement of funds in the company’s accounts, terminating its activities in cases approved by tax law;
• He is also responsible for storing the department's classified information and for the archive, both in paper and electronic form.

Responsibilities of tax inspectors

The senior tax inspector heads a separate sector of the office department. There may be several such staffing units, depending on the number of sectors. The employee must have leadership qualities and have an in-depth knowledge of the regulations and legislative framework of the department he manages.

Responsibilities of the Senior Inspector:

• coordinates desk audits;
• collects and analyzes information about the person who filed the declaration;
• communicates with taxpayers regarding violations of desk audits;
• authorized to request in writing updated documents or call witnesses to testify;
• participates in resolving issues regarding offenses, drawing up protocols;
• makes proposals for penalties in case of tax violations;
• analyzes possible tax evasion schemes.

Tax inspectors report to the senior tax inspector. These are employees with higher education who understand the basics of legislative, tax and accounting regulations and have computer skills at the user level.

At workplace inspectors:

• check the correctness of calculation of taxes paid in reporting declarations, based on standards and other reports from the taxpayer;
• based on the results of the reconciliation, they formalize the results, and if successful, enter the information into the electronic database of the Federal Tax Service;
• if errors are detected, they report this to senior inspectors;
• at the direction of management, prepare requests to the legal department and the debt settlement department;
• prepare payment documents, notifications and certificates on demand for organizations and individuals. persons

Management staff of the inspection: