Who should be afraid of a field tax audit: 10 reasons for fear
Natalya Goryachaya talks about the main fears and fears of Russian businessmen related to field tax audits, and explains to whom and under what actions it is worth worrying, and who is wasting nerve cells
There are many factors that can become a brake on business development. However, as a specialist in tax planning and accounting, I will focus on the fear of an on-site tax audit (GNP). This trait (and what else can I call it?) Does not scare the head only the laziest accountant.
What anchor words are used for this?
“If you do this, then during the on-site inspection, you (notice, not me and you, and not us, namely“ you ”) will be fined, attracted, imprisoned”;
“If you don’t pay this amount now, then during a field audit the company will be punished with n (well, if the exact amount is called) rubles”;
“If I now accept these expenses as a tax reduction, then during the on-site inspection these expenses will be charged, fined, charged a fine and forced to recount everything.”
What is a field check and is it so scary? In general, will this dinosaur pass by your window?
Of course, there are only two options: either it will pass, or not. But what is the likelihood that one day a decision on conducting an on-site inspection will fly by TKS? What data needs to be analyzed to make a sober conclusion and calm down?
So, if you use AOS, then your chances of GNP are significantly increased if:
1. The tax burden is lower than its average level for business entities in a particular industry.
How to count and where to look?
The threshold indicators of the tax burden are given in Appendix No. 3 to the Order of the Federal Tax Service of Russia dated May 30, 2007 No. ММ-3-06 / 333 @;
Calculate the tax burden as follows: divide the total amount of taxes paid / accrued by the total revenue for the year and multiply by 100%. And then compare.
2. In the accounting and tax reporting, during several tax periods you reflect losses for two or more calendar years.
What is a loss?
This is the excess of expenses over income. Where to see? See the financial statements of the company (form No. 2 “report on financial results”).
3. Reflect in the tax reporting significant amounts of tax deductions.
If the share of value added tax deductions from the amount of tax calculated from the tax base is equal to or exceeds 88% (for Moscow) for 4 quarters, then this is an alarm bell. Something needs to be done with this.
How to calculate the share of deductions?
You have issued invoices for the quarter for the amount of VAT of 1,000,000 rubles. If the share of deductions from this million is more than 880,000 (1,000,000 × 88 ÷ 100) rubles, then you are at risk. If less, then you will still live.
4. Your company shows the outstripping growth rate of expenses over the growth rate of income from the sale of goods (work, services).
What is it?
This is when the amount of expenses for several periods grows faster than the amount of income for the same period. That is, some proportionality in dynamics is not traced.
5. You pay the average monthly salary per employee below the average for the type of economic activity in your constituent entity of the Russian Federation.
Where to get this information?
Go here: www.gks.ru or write an official request to Rosstat. Do not forget that fiscal officials decide on GNP not only based on comparing official data with your salary reporting data. They really like to collect and analyze the information received during the consideration of complaints and applications of citizens, legal entities and individual entrepreneurs, law enforcement and other regulatory authorities on the payment by the taxpayer of unaccounted for wages (“in envelopes”).
6. You build financial and economic activities on the basis of concluding agreements with counterparties-resellers or intermediaries without any reasonable economic or other reasons (business purpose).
Do you get it? This is about what if you use “laying companies” for tax avoidance purposes, then wait for inspectors to come. After all, what economic sense (business goal) can be that you simply underestimate profits by putting between your buyer and yourself a kind of unclear structure that eats up all taxes?
7. You forget to provide explanations to the tax inspectorate in response to a notification of the identification of inconsistencies in performance indicators, and (or) failure to provide the tax authority with the requested documents, and (or) the availability of information about their destruction, damage.
Everything is clear here: they forgot to answer the demand, the notification, did not give an explanation, did not come to the commission for whitewashing, the fight against laundering – get ready for the arrival of the dinosaur.
8. Do you regularly migrate between tax inspectorates in order to escape from a field audit? Wait for the inspectors to visit. Now even the procedure for changing the address itself (not counting the change of address within the region) is a whole quest: to file a notice, wait, receive “good” from the deregistration inspection and persuade the tax office at the new address to register the company.