The Federal Tax Service should somehowcontrol compliance with the provisions established by the Tax Code. As a control measure, they use appropriate checks. At present, the main types of tax audits are cameral and field visits. However, there are also accompanying varieties. Let's consider all more in detail.
Cameral and exit - the main types of tax audits
The first is conducted in the tax inspection withoutdeparture to the taxpayer and appointed without special order. In the process of carrying out such control measures, the materials taken by the taxpayer are taken as a basis, namely:
- tax returns or calculations;
- other documents.
But here's the next, if the inspectorssuspicion of non-payment of taxes, may continue. They can, first, start looking for information in other sources, conduct counter checks, etc. Secondly, with a high degree of probability, they demand primary documents on the operations that interest them. It should be said that here the rights of tax officials are very limited: the range of these materials is rather narrow.
The worst thing they can do in this case is to conduct additional types of tax checks, which we will talk about a little later.
Field inspection is much more difficult andorganizational, and legal component. In the recent past, this sphere was amended in the Tax Code, and several new articles were added to the corresponding chapter at once.
The complexity of visiting events is also evidenced by the fact that there are special types of tax inspections here. They are subdivided as follows:
- for urgency - planned and unplanned:
- on the subject - on integrated and selective;
- for operational focus - for control and counter.
What are they different from each other?
Features of individual species:
1.The beginning of the planned inspection is known in advance. Therefore, it is called this name. Moreover, information about the object and the date one year before the event is available to all interested parties, including the taxpayer himself. As a rule, in such cases a very wide range of issues is being investigated, it is conducted long and carefully.
2. Tax inspection is unplanned.Such an emergency exit is the result of violations found during a desk audit or as a result of a signal from the outside. Of course, the law requires that the prosecutor's office permit this procedure. However, inspectors always have worthy arguments for obtaining it.
3.There are also complex types of tax audits, when colleagues from the pension fund or other agencies are invited to take part in monitoring activities. True, they check something together, and the protocols of violations will be made separately. However, now such cooperation is almost not practiced due to the divergence of departmental interests.
4. Selective checks, on the other hand, involve exploring a very narrow question. Conducted also most often when the tax authorities receive negative signals.
5. The scope of operational activities includes control checks, which are an analysis of the implementation of previously issued regulations.
6. Well, finally, the counter are needed to clarify the authenticity of documents written by counterparties. In practice, the work of the tax authorities is very widespread.
As a result, it is evident that the arsenal of control meanstax service is very extensive. However, the taxpayer, in order not to pay attention to tax inspections and their types, it is enough to keep their affairs in order. This is well known. The Federal Tax Service helps in this: on its official website are published indicators of the businessman's activities, which can alert the employees of the tax service.
