Field tax audit - method of tax control
One of the control methods is on-sitetax audit. Some leaders, it causes anxiety and even panic. But is this procedure so scary and how is it going? Let's figure it out.
The inspection begins before arrival at the enterprise. First, a large amount of information is processed, or rather all internal and external data are analyzed. Internal information inspectors in the process of getting their own. These are the results of cameral, operational checks, declaration. External materials are passed to law enforcement and government agencies under a data sharing agreement. On-site tax audit at the data collection stage sends requests to banks about the movement of funds in the organization’s accounts. From the statements, the inspectors see for which counterparties they need to make counter checks. And if the partners have signs of “one-day firms”, then we can say with confidence that they will have to meet “guests”.
The inspection plan usually includes those enterpriseswhich evade taxation. Tax officers often take information from unofficial sources. This, for example, the company's competitors or disgruntled employees dismissed. And, of course, publicly available data from the Internet or the media are not ignored.
After collecting information, there is a selection of candidate companies, to whom a field tax audit will knock on the door. The plan is approved by the superior tax authority.
In their work, the tax authorities rely on the criteriarisk, prescribed in the concept of the system of planning field checks. This document sets out a general approach to proper tax control. The inspection system is based on principles. These include:
- the inevitability of punishment in identifying violations;
- timeliness of response to any signs of tax offenses;
- validity of the choice of enterprises for research.
A field tax audit can bypass you if you correct mistakes, clarify obligations and exclude operations with significant tax risks from your business.
Tax specialists also use the “Interdependent Persons” scheme, where all firms associated with the company are displayed. It also contains information about managers and their change.
The tax audit of the company begins with the presentation of the relevant decision by the tax authorities. You can explore only three calendar years preceding the year of inspection.
The term of the investigation may not exceed two months, except for the case when the tax authority extends the period of the audit to three months.
On-site tax audits are not entitled to carry out the same taxes two or more times during the year.
Inspectors provide the head of the companyrequirement for submission of documents. It is handed a receipt to the taxpayer. According to it all the necessary papers are provided within five days. In case of refusal to issue documents, the tax authority conducts their seizure.
When the exit check ends,The reviewer writes a certificate of the work done. The act of verification is drawn up after writing a certificate within two months. It is signed by all participants and handed over to the taxpayer.
The company can make such decisions as “tax liability”, “refusal to bring to justice”, “holding additional control measures”.
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