Cameral tax audit is a controlactivities carried out by tax authorities on the completeness and timeliness of repayment of tax liabilities, regulated by Article 88 of the Tax Code. They are conducted for each taxpayer and the location of the tax authority.
The main objectives of this review are:
- prevention and detection of offenses in the preparation of tax reports;
- control compliance with payers of the norms of legislation;
- collection of the revealed debts on tax payments;
- bringing to administrative responsibility for committed offenses;
- formation of lists of taxpayers subject to on-site documentary checks.
Cameral tax audit is conductedrepresentatives of the tax service without special permission from their chief (corresponding order). Lasts up to three months from the date the taxpayer provides the necessary documents and registers. During such an audit, tax authorities should examine and analyze the correctness: filling out declarations and their compliance with applicable laws, assessing taxes, and the eligibility of using tax benefits and tax rates.
So, a desk tax audit shouldto be carried out on absolutely all tax reporting, which is provided by payers. In this case, the tax legislation establishes the frequency of such inspections.
Cameral tax audit includes such stages:
1. Verification of the actual provision of tax reports;
2. Visual control of accepted documents;
3. Control over the timeliness of reporting;
4. Identification of arithmetic errors;
5. Verification of the correct use of tax benefits and rates;
6. Verification of the implementation of guidelines for determining the tax base;
7. Overall assessment of reporting.
The first stage of this check isdirectly receipt of statements. Officials authorized to receive reports must receive accounting documents for all taxes and payments. When filing a report with the tax authority in person, its registration is carried out directly with the payer or his representative. The control of the correctness of filling all the details visually, observance of arithmetic rules in the calculations (the so-called formal circumstances), and then the supporting documents are requested to determine the correctness of the calculation of the tax base. The set of provided reports should include all mandatory documents in accordance with the law in force. In the case where there is no report, the reason must be indicated in the cover letter, certified by the officials of the enterprise with the obligatory "live" stamp imprint.
Cameral tax inspection providesthe submission to the tax authority of all documents that confirm the amount of the assessed taxes, the primary accounting documentation, and, of course, the financial statements.
In accordance with Art.80 of the Tax Code of the Russian Federation, the reporting by the tax service must be adopted in any case, even when certain documents are missing. And if the taxpayer insists on accepting it, then even with irregularities in registration, the tax authority is simply obliged to register these documents.
In the case of a large number of violations inregistration of reports, due to which the documents submitted by tax authorities are not recognized as tax reporting, the company is sent a corresponding notification.
Cameral tax audit is able to identify such gross violations in reporting as:
- the absence of any of the required details in the submitted document, or their fuzzy filling;
- presence of corrections, not certified by the signature of the official of the enterprise;
- providing a document filled out using any other language, but not Russian.
