Verification of information in the declaration and other documents provided by the taxpayer is called a desk audit. The check is carried out by an employee of the tax service directly at the office of the Federal Tax Service. At the same time, all documents are subjected to a thorough examination for the filling in accordance with the legislation and the authenticity of the data provided.
Instructions
Step 1
Please note that no additional permission or order from the head of the tax inspection is required for a desk audit. This operation is considered the current job of a tax officer. The check takes place within 3 months from the date of submission of documents by the taxpayer.
Step 2
Take the documents provided by taxpayers, arrange them by name. If a desk audit is "routine", check the declarations and other documents of each taxpayer, first of all, for the correctness of filling out the form. Next, find out if the information provided is reliable, and also check all passport data and other information for clerical errors and mistakes. See if the person is in arrears with taxes.
Step 3
If the check is "special" then:
- check if the tax deduction benefits of the person are appropriate;
- check the data on all taxpayers in this field of activity.
Step 4
If you find incorrect data or inconsistencies in the documents provided by the taxpayer, then prepare and send him a notice of errors or non-payments by registered mail. Within ten days, he is obliged to provide corrected (updated) data or make an additional tax payment.
Step 5
If the taxpayer has claims about inaccuracies in the documents, then let him fill out a new declaration and enter the data there.
Step 6
In the event that a person who has not paid taxes or has incorrectly filled out the relevant documents within ten days does not provide corrected (clarified) data, or does not pay the arrears, then prepare a submission for a fine.
