How to avoid recognition of the counterparty as “one-day” during the on-site audit

[Демитрий]

It has long been no secret that when conducting an on-site audit, the state of tax and accounting is either not checked at all, or is checked last. When checking small enterprises, tax specialists first of all determine which counterparties of the enterprise are considered to be “one-day” or are considered to be such for some reason known only to tax authorities. Those companies that do not submit reports or do not exist at all at the registered address may also be referred to as “one-day” ones. And persuading the tax authorities that this is not a “one-day” exercise is pointless, even if these are your partners with whom you have been working for more than a year.

The task of the tax authorities is reduced to simple actions:
1) remove expenses, thereby increasing the tax base for income tax,
2) remove VAT refunds on transactions that have passed with "one-day".

Therefore, before the on-site inspection, form a set of documents confirming that you acted “carefully”, namely:

1. Hold a supply tender. This will add arguments explaining why you bought the goods / received services / accepted the work from a specific counterparty. To conduct a tender, you do not need to create a separate site or page on your site. It is enough to write the relevant order signed by the head of the company and on its basis to receive payment invoices from several potential suppliers. Such suppliers can be from 3 to 5. Give the task to the manager responsible for the procurement to write a memo on the fact of the tender with the argument for choosing one or another supplier.

2. Ask the counterparty with whom you intend to conclude a transaction: charter, PSRN, TIN, statements (balance sheet and general financial statement for the year preceding the transaction).

3. On the site Information on state registration of legal entities, individual entrepreneurs, peasant (farmer) enterprises Download and print the extract from the register to confirm that the counterparty really exists.

4. Write a letter to the IFTS at the place of registration of the counterparty with questions:
- whether he is a tax account;
- timely submits tax reporting;
- whether the budget owes taxes, fines and penalties.
And wait for an answer. Attach the answer to the set of documents. You can’t wait for an answer. But this is not so important.

5. Organize correspondence with the counterparty before signing the contract (whether by mail, by courier with a mark on the second copy of the letter - it does not matter). And if in the process of delivery of goods / rendering of services / performance of work, the counterparty “admits” any violations of the agreements, do not forget to write him a complaint letter.

6. Include in the section "Details of the parties" of the contract information about the contact phone number and email address of the counterparty.

There are nuances in working with counterparties, which the tax authorities can recognize as "one-day ones," and in each case a detailed plan of action aimed at protecting (preventing) on-site inspections is selected individually.