There are two types of tax audits - in-house and on-site. In a desk audit, all requested documents are submitted to the tax office, and the inspector checks them at his workplace. An on-site inspection is carried out at the enterprise and not only the manager and chief accountant, but also ordinary employees can be involved in it.
Instructions
Step 1
The head of the enterprise is notified about the conduct of an on-site inspection in advance, so he will have time - several days to prepare for it. In the notice that is sent to the enterprise, in accordance with the new rules for conducting field inspections, set out in Art. 89 of the Tax Code of the Russian Federation, the period and period of the audit must be indicated, a list of taxes should be given, the deductions for which will be monitored. It makes sense for the management to instruct all employees with whom the inspector can contact and explain to them how to behave with them, to tell about the rights and obligations defined by Art. 21 and 23 of the Tax Code of the Russian Federation.
Step 2
The management, especially when there is confidence in the correctness of the calculation and payment of taxes, should not behave obsequiously, fearing to provoke the anger of the inspectors. Confidence in your right and your righteousness is simply necessary. Remember that you have the right not only to be present during the inspection and interviews of employees, but also the right to demand strict compliance with the law from tax authorities, and you also have the right to refuse to comply with their requirements that are contrary to the law or do not relate to the subject of the audit. Remember that inspectors can demand documents only for the last three years and only those that relate to the topic of the audit and its term specified in the decision to conduct the audit.
Step 3
If there are remarks to the procedure for maintaining tax accounting, according to which there is a positive judicial experience for taxpayers, but the tax authorities continue to ignore it, you should not dispute them. Let them be reflected in the inspection report and be included in the total amount so that inspectors do not start looking for other violations. Subsequently, you will be able to challenge these alleged violations in court.
Step 4
Please note that the inspector must request certain documents in writing. When his demand is not specific, the court will not consider that there is a reason to punish you for any non-submitted document. In addition, you can document all violations committed by tax authorities during the audit and even formalize them in an act, so that in the event of a trial you have evidence.
