Tax audit. What guides the tax. Minimization of negative consequences.
The system of pre-audit analysis, which is used by the Federal Tax Service, resembles the assessment of the reliability of counterparties by commercial companies. Only the tax authorities determine the feasibility of an audit based on its possible results. But the difference is that the Federal Tax Service is a state body that has serious supervisory powers and must act in accordance with written rules.
The pre-audit control system is absolutely non-transparent; it is not disclosed in detail either in the Tax Code or in any other regulatory act. In practice, the tax, using Art. 54.1 of the Tax Code of the Russian Federation, which gives the Federal Tax Service the right to assess the good faith of taxpayers' actions, often gives businesses an unequal choice: payment of the arrears calculated by the department to the budget or an on-site audit.
The criticism of the system boils down to the fact that it gives the inspectors a serious tool of pressure on entrepreneurs, which is more often subjected to medium business. This is confirmed by the non-public methodology adopted by the Federal Tax Service, which is based on an assessment of the size of the business and its solvency. That is, when determining the feasibility of an inspection, first of all, inspectors evaluate the possibility of obtaining budget revenues based on its outcome. Various factors are taken into account that "worth" certain points: suspicious addresses, the number of staff, the amount of assets, the reality of the founders, the share of VAT deductions, etc. First of all, the ASC VAT control and analytical system determines the gaps between the primary source and reporting based on the data of the company and its counterparties.
All companies in this system are divided into the final recipients of the tax benefit, and technical links that only contribute to the underestimation of the tax base. Medium-sized businesses more often fall into the “network” of such a pre-audit analysis, since large taxpayers have a staff of lawyers who monitor compliance with the law, and small entrepreneurs and technical links are simply not interested in tax authorities, since there is nothing to take from them. But this system is far from ideal, for example, it does not take into account one-day firms, and is not always able to identify the real organizers of unscrupulous schemes.
However, the tax authorities are confident that the pre-audit analysis they use, on the contrary, gives entrepreneurs the opportunity to minimize the negative consequences by explaining the situation without carrying out verification activities.
We will be happy to provide you with legal assistance regarding the minimization of legal risks and available opportunities. We will try to find a solution that is right for you.
Call +7 (383) 310-38-76 or write to info@vitvet.com.
We recommend that you read our blog dedicated to legal and judicial cases (arbitration practice) and read the materials in the "Articles" section.
Our law firm provides various legal services in different cities of Russia (including Novosibirsk, Tomsk, Omsk, Barnaul, Krasnoyarsk, Kemerovo, Novokuznetsk, Irkutsk, Chita, Vladivostok, Moscow, St. Petersburg, Yekaterinburg, Nizhny Novgorod, Kazan, Samara, Chelyabinsk, Rostov-on-Don, Ufa, Volgograd, Perm, Voronezh, Saratov, Krasnodar, Togliatti, Sochi).
We will be glad to see you among our clients! Call or write right now!
Phone +7 (383) 310-38-76
Email info@vitvet.com
Law firm "Vetrov and partners"
more than just legal services
WhatsApp
Telegram