Why are in-depth tax desk audits more dangerous than field audits?

[Демитрий]

There are field and desk tax audits. Among entrepreneurs, there is an opinion that cameral checks are harmless. In fact, cameral are just as dangerous as field visits, if only because cameral inspection can cause an exit check.
In this article I will talk about how this can happen.

In the 4th quarter of 2017, the Federal Tax Service issued an instruction stating the interaction of departments of the Federal Tax Service at different levels (territorial, regional departments, inter-regional inspections in federal districts and inter-regional inspections of the Federal Tax Service). We are talking about the exchange of information during desk audits with "complex" discrepancies.

What kind of complex discrepancies?

These are gaps or discrepancies in the VAT returns of the counterparty chain. Practice shows that most taxpayers have discrepancies. It is possible that you have.

Where does the "deep" test begin?

As you know, in the service of the Federal Tax Service there is the ASK VAT-2 system and its “superstructure” SUR ASK VAT-2. Imagine: ASK VAT-2 “noticed” that buyers submitted VAT returns, and the data in the declaration is at variance with the declaration (sales book) submitted by the seller.

Information about this is transmitted to the Federal Tax Service for the subjects and tax units in the federal districts. Information is also transmitted to the territorial inspectorates, where buyers are registered.

After that, a deep cameral check begins: the process is started.

So, the territorial Federal Tax Service begins to spin up the "scheme". To achieve this goal, they must:

indicate information on the economic activity of the company, its legal address, authorized capital, data on the founder and CEO, information on 6-personal income tax, information on current accounts;
request bank statements of account turnover;
to demand the necessary information and documents from the company;
interrogate witnesses.
Tax authorities are looking for a beneficiary scheme. It is likely that he will fall under the field tax audit. And this, you see, is far from the most pleasant prospect.

In-depth desk audit completed. What's next?

Further tax makes a conclusion.

It describes the laughs on tax evasion (we remember that the FTS looks at the taxpayer as a criminal), participants in the scheme, their roles, analysis of primary documents, a list of tax control measures taken, an indication of the accountability and coordination of actions of the participants in the “scheme” and another.

Based on the conclusion, the tax "will ask" to submit an updated VAT declaration. That is, pay VAT.

If the taxpayer refuses, this entails an on-site tax audit. As you know, this is an extremely unpleasant thing for the company.

Pay attention to important points.

Information about the taxpayer and its customers, which is operated by the territorial tax authorities, comes down to them "from above" - from the interregional inspection of the Federal Tax Service for cameral control. Thus, the old schemes when the company was at the “subscriber” in the inspection or “you can negotiate there” may already not work, because the issue is under control.

In some situations, inspectors may transfer information to law enforcement and the OEBiPK to consider initiating criminal proceedings. It also often encourages the taxpayer to pay tax.

If the taxpayer refuses to submit an updated declaration, then the Federal Tax Service will come with an on-site tax audit. There are plenty of such cases.
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Pay taxes and sleep peacefully !!!