What the tax office may demand. How to respond to electronic requirements from the Internal Revenue Service: step-by-step instructions

Commercial enterprises quite often face the need to provide explanations on any issue to the tax office. To ensure that these explanations do not lead to further inspections by the supervisory authority, the response should be drawn up with extreme care, scrupulousness and not delayed in sending it.

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The most frequently asked questions from the tax office

Usually, the requirement to provide explanations comes some time after submitting all kinds of reports and declarations, so any, even the most minor, error or inaccuracy in the documents can become the reason for them. In many cases, clarification is required for the VAT indicated due to a discrepancy between information about taxable bases in income tax returns and, again, VAT, if there is a discrepancy in the data of counterparties. Questions may cause unreasonable losses when checking the accrual, filing an updated declaration or calculation, in which the corrected amount of tax payable is less than that originally sent, etc.

What form does the demand come in?

The tax office may send a request for clarification both in paper and electronic form. Moreover, in the case of an electronic message, the taxpayer is obliged to respond to it within five working days. If this document arrived in paper form, it also needs to be answered as soon as possible, regardless of whether it has the tax office’s stamp or not.

Procedure upon receipt of a request

After the taxpayer receives requests for clarification, he must check the documents submitted to the tax office with the data in his hands.

First of all, when checking, the amounts indicated in it are analyzed (for their compliance with the amounts for all incoming and outgoing invoices). Next, dates, invoice numbers, and other details (TIN, KPP, addresses, etc.) are examined in the same way.

If you have any questions about simplified taxation system declarations or by income tax, you should analyze all the amounts of expenses and income that were taken for their calculation. All other types of documents that raise questions from the tax inspectorate are also checked using the same algorithm as above.

After the error is found, you need to submit updated tax reporting with corrected data - but this only applies to amounts. If the error does not relate to the financial part, then there is no need to submit a “clarification”; it is enough to provide the necessary explanations.

Attention: the law does not say that explanations must be given in writing, i.e. this means that they can also be provided orally. However, in order to avoid further disagreements, it is better to take care of drawing up a written response.

What to do when the tax demand is unfair

It happens that the tax inspectorate demands explanations unreasonably, i.e. no errors were made in the reporting. In such situations, letters from the tax office cannot be ignored either.

In order to avoid any sanctions (including sudden ones), it is necessary to promptly notify the supervisory service that, in accordance with the information of the enterprise, all the information provided is correct.

In any case, when drawing up a response, you must remember that for the tax office it is not so much the content of the letter that is important, but the fact of the response to the request itself.

How to file a response to a tax request for clarification

It can be completed either on paper, written by hand, or electronically, printed on a computer. At the same time, if the explanation is sent by regular mail, then it must be sent by registered mail with return receipt requested, then the risk that the letter will be lost will be minimized.

The use of an electronic format is possible only if the organization has an electronic digital signature.

Any additional documents may be attached to the explanation; their presence must be reflected in the content of the response.

Sample of a response to a tax request for clarification

As mentioned above, there is no unified response form for giving tax explanations, so you can compose it in any form. It is worth noting that the form of the response must be extremely correct and standard in terms of the rules for preparing such papers.

1. First, on the left or right (it doesn’t matter) you need to indicate the addressee, i.e. exactly the tax office where the response is sent. Here you need to enter its number, as well as the region and locality to which it belongs.
2. Next, the sender of the letter is indicated: the name of the company, its address (actual), as well as the telephone number (in case the tax inspector has any additional questions for clarification) is written.
3. Further in the answer you should refer to the request number (and the tax service always assigns numbers to such documents), and its date (note: not the date of receipt, but the date of preparation), and also briefly outline the essence of the question.
4. After this, you can proceed directly to giving explanations. They should be written in as much detail as possible, with all the necessary links to documents, laws, regulations, etc. The more carefully this part of the answer is prepared, the greater the chance that the tax office will be satisfied with it.

   In no case should you give unreliable or deliberately false information in your answer - they will be quickly detected and then immediate sanctions from the tax authorities will follow.

5. After the explanation is given, it is necessary to certify the letter with the signature of the chief accountant (if necessary), as well as the head of the company (required).

Any tax control measures carried out by tax authorities are an unpleasant procedure for the taxpayer. Indeed, in this case there is a clash of two completely opposite “desires”. Tax officials are trying in every way to find something in the taxpayer’s records, overwhelming him with demands for the presentation of documents. At the same time, the requirements often name documents that are not related to the taxes and fees being audited. Taxpayers, in turn, are trying their best to present the tax authorities with a minimum number of documents that cannot cause harm if they appear in the decision based on the results of a tax audit. In this article we will consider the main questions taxpayers have when receiving a request from the tax authority to submit documents.

Question 1. In what cases can a request to submit documents be received?

The requirement to submit documents can be received by the taxpayer during a tax audit (clause 1 of Article 93 of the Tax Code of the Russian Federation) and during a “counter” audit of the counterparty and other persons who have documents relating to the activities of the taxpayer being inspected (clause 1 of Article 93.1 of the Tax Code of the Russian Federation ).

The Tax Code provides for 2 types of tax audits - office and field (Clause 1, Article 87 of the Tax Code of the Russian Federation)

The desk examination is carried out at the location of the tax authority on the basis of tax returns (calculations) and documents submitted by the taxpayer, as well as other documents available to the tax authority (clause 1 of Article 88 of the Tax Code of the Russian Federation).

A desk audit is carried out within three months from the date the taxpayer submits a tax return (calculation) (clause 2 of Article 88 of the Tax Code of the Russian Federation). At the same time, the Tax Code does not provide for the extension of the period of a desk tax audit or its suspension.

During a desk audit of the Tax Code of the Russian Federation, there are several grounds for requiring documents:

If the company applies tax benefits (clause 6 of Article 88 of the Tax Code of the Russian Federation);

If the organization wishes to return VAT (clause 8 of Article 88 of the Tax Code of the Russian Federation);

When conducting a desk audit on taxes related to the use of natural resources (clause 9 of Article 88 of the Tax Code of the Russian Federation);

If he decides to appoint additional tax control measures (clause 6 of Article 101 of the Tax Code of the Russian Federation).

There are no other grounds for requesting documents as part of a desk audit.

An on-site tax audit is carried out on the territory of the taxpayer on the basis of a decision of the head (deputy head) of the tax authority (clause 1 of Article 89 of the Tax Code of the Russian Federation).

The duration of the inspection cannot exceed two months. This period may be extended to four months, and in exceptional cases - to six months. (Clause 6 of Article 89 of the Tax Code of the Russian Federation)

If an on-site tax audit is suspended, all actions of the tax authority to request documents from the taxpayer are suspended, therefore, delivery of the demand during this period will be unlawful (Clause 9 of Article 89 of the Tax Code of the Russian Federation).

The tax authority has the right to request documents from the counterparty of the taxpayer being inspected (clause 1 of Article 93.1 of the Tax Code of the Russian Federation).

Thus: documents can be requested from a taxpayer:

- as part of the ongoing desk audit of a declaration submitted to the tax authority, exclusively in cases provided for by the Tax Code of the Russian Federation and during the period of the desk audit, that is, no later than 3 months from the date of filing the declaration.

- within the framework of an on-site tax audit, exclusively during the period of the actual audit, and not during the period when the audit is suspended by decision of the tax authority

- as part of a counter tax audit

Question 2. Within what period must documents be submitted?

The Tax Code provides for the following deadlines for submitting documents according to the requirements of the tax authority (please note that the deadlines are calculated in working days (clause 6 of Article 6.1 of the Tax Code of the Russian Federation):

Within 10 days from the date of delivery of the request as part of an on-site and desk inspection (clause 3 of Article 93 of the Tax Code of the Russian Federation).

Within 5 days from the date of receipt of the request as part of the “counter” inspection. If the taxpayer does not have the documents requested by the tax authority, he is obliged to inform the tax authority about this within 5 days (clause 5 of Article 93.1 of the Tax Code of the Russian Federation).

In this case, the taxpayer may notify the inspectors in writing of the impossibility of submitting the documents requested in the request within the period specified by the Tax Code. In a written notification, the taxpayer is obliged to indicate the reasons why the documents cannot be submitted within the allotted period and the time frame within which they can be submitted (clause 3 of Article 93 of the Tax Code of the Russian Federation).

Sample written notice:

To the head

Inspectorate of the Federal Tax Service of Russia N __

in Moscow

Ivanov I.I.

from the Limited Company

On N 562/30-A from 05/21/2010

Notification

The volume of documents requested for verification is more than 5,000 pages. In the staff of our organization there is only one person involved in accounting and tax accounting, namely, Chief Accountant Margarita Vasilievna Petrova. Other employees of the organization do not have access to accounting and tax registers.

Since May 10, 2010, he has been on sick leave (we enclose a copy of the sick leave), which is why it is not possible to prepare the set of documents requested by the tax authority within the required time frame.

In this regard, on the basis of clause 3 of Art. 93 of the Tax Code of the Russian Federation, we ask you to extend the deadline for submitting documents until 06/10/2010 inclusive.

Application:

1. Copy of the sick leave certificate of the chief accountant Margarita Vasilievna Petrova on 1 page. in 1 copy.

The decision to extend the deadline for submitting documents upon request can be made (or may not be accepted) by the head (deputy) of the tax authority within two days from the date of receipt of the notification from the taxpayer submitted (Clause 3 of Article 93 of the Tax Code of the Russian Federation), as a result of which a separate solution.

The Ministry of Finance of Russia in Letter dated 08/05/2008 N 03-02-07/1-336 indicated that when considering the issue of extending the period, the following are taken into account:

Reasons why the taxpayer cannot submit documents on time;

Volume of documents requested;

Fact of partial transfer of documents;

The time frame within which the auditee can submit documents.

The absence of a response from the tax authority to a written notice sent to it regarding the extension of the deadline for submitting documents may be grounds for releasing the taxpayer from liability for late submission of documents to the tax authority. True, this release will have to be achieved in the courts, which often side with the taxpayer (see, for example, Resolution of the Federal Antimonopoly Service of the Moscow District dated January 31, 2008 N KA-A40/14787-07).

Thus: we recommend that you do not wait for a response from the tax authority on extending the deadline, since the answer may be negative, which means that time for preparing documents may be hopelessly lost. From the moment the request is received, it is necessary to make every effort to prepare documents and their subsequent submission to the tax authority. Even partial submission of documents will help minimize the fine, and together with the notification sent to the inspection, a weighty argument will arise in court proceedings.

Question 3. What to do in a situation where the documents requested by the tax authority are not available.

Very often, tax authorities, not knowing the specifics of the taxpayer’s business activities or using “templates” of requirements for the submission of documents, request from the taxpayer documents that he simply does not keep.

In addition, some documents may be missing at the time of a tax audit due to a number of reasons, which may include:

Transfer of documents upon request to authorities;

Seizure of documents by law enforcement agencies;

Destruction of documents as a result of fire, flood and other emergencies;

Destruction due to expiration of the storage period;

Theft of documents.

In this situation, it is necessary to notify the tax office of the impossibility of submitting documents on the first day after receiving the request (paragraph 2, paragraph 3, article 93 of the Tax Code of the Russian Federation). This notification must be accompanied by copies of documents confirming the absence of the documents requested by the tax authorities (certificate of fire, act (inventory) of seizure of documents, etc.).

Sample notification from the tax authority about the impossibility of submitting documents due to their physical absence from the taxpayer:

To the head

Inspectorate of the Federal Tax Service of Russia N __

in Moscow

Ivanov I.I.

from the Limited Company

responsibility "Horns and Hooves",

TIN 7755134420, checkpoint 775501001,

173000, Moscow, st. Timiryazevskaya, 56

Ref. N 01/2010 dated 05/22/2010

On N 562/30-A from 05/21/2010

Notification

about the impossibility of timely submission of documents

Limited Liability Company "Horns and Hooves" TIN 7755134420, KPP 775501001 On May 22, 2010, Request for the submission of documents No. 562/30-A dated May 21, 2010 was received.

Among the documents requested by the tax authority are logs of received and issued books of invoices, books of purchases and sales, as well as invoices for 2008-2009.

These documents cannot be submitted to the tax authority, since Horns and Hooves LLC applies a simplified taxation system, and therefore, by virtue of clause 2 of Article 346.11 of the Tax Code of the Russian Federation, does not calculate or pay value added tax.

In addition, the tax authority requested licenses for the operation of fire and explosion hazardous facilities, which were valid during 2008-2009.

These documents also cannot be presented, since Horns and Hooves LLC did not operate explosion- and fire-hazardous facilities during the period under review, therefore, there are no licenses for this period.

Application:

1. A copy of the application for the transition to a simplified taxation system with a mark from the tax authority on 1 page. in 1 copy.

General Director of LLC "Horns and Hooves" Sidorov S.S.

However, in practice, the tax authority does not always take these reasons into account and holds taxpayers accountable under Art. 126 of the Tax Code of the Russian Federation.

It should be said that judicial practice in such cases takes the side of taxpayers. Of course, if it can be proven that the requested documents are not available due to the taxpayer’s fault, but due to objective circumstances.

Examples include:

Resolution of the Federal Antimonopoly Service of the Volga Region dated January 30, 2009 N A12-8706/2008

Resolution of the Federal Antimonopoly Service of the Volga Region dated 04/09/2009 N A06-4803/2008

Resolution of the Federal Antimonopoly Service of the West Siberian District dated January 21, 2008 N F04-450/2008(1059-A67-14)

Resolution of the Federal Antimonopoly Service of the Volga-Vyatka District dated December 21, 2009 N A82-9362/2008

Resolution of the Federal Antimonopoly Service of the North-Western District dated January 25, 2008 N A42-6974/2006

Question 4. Can tax authorities request documents again?

The tax authorities do not have the right to demand from the taxpayer documents previously submitted to the tax authorities during desk and field tax audits (clause 5 of Article 93 of the Tax Code of the Russian Federation).

The exception in this case is situations where documents were submitted to the tax authority in the form of originals, as well as cases where documents submitted to the tax authority were lost due to force majeure.

In a situation where the tax authority has repeatedly requested documents from you, we recommend sending a notification to the head of the tax inspection office that the documents requested by the tax authority were submitted earlier. Be sure to attach copies of the registers of previously submitted documents with marks from the tax authority to this notification.

An example of such a notification is given below:

To the head

Inspectorate of the Federal Tax Service of Russia N __

in Moscow

Ivanov I.I.

from the Limited Company

responsibility "Horns and Hooves",

TIN 7755134420, checkpoint 775501001,

173000, Moscow, st. Timiryazevskaya, 56

Ref. N 01/2010 dated 05/22/2010

On N 562/30-A from 05/21/2010

Notification

that the documents requested by the tax authority were submitted earlier

Limited Liability Company "Horns and Hooves" TIN 7755134420, KPP 775501001 On May 22, 2010, Request for the submission of documents No. 562/30-A dated May 21, 2010 was received.

Among the documents requested by the tax authority are:

- certificates of completed work for 2008-2009

- accounting policy for 2008-2009

- articles of association

We inform you that copies of the documents requested by the tax authority in the amount of 2,500 sheets were presented earlier in response to requirement No. 520/20-A dated January 11, 2010 (the list of previously submitted documents is given in the appendix to this letter).

By virtue of clause 5 of Article 93 of the Tax Code of the Russian Federation, the tax authority’s requirement to re-submit documents previously submitted to the tax authority as part of desk and field tax audits is unlawful.

Application:

1. Response to the tax authority’s request No. 520/20-A dated January 11, 2010, with an attached 50-page list of copies of documents submitted to the tax authority. in 1 copy.

General Director of LLC "Horns and Hooves" Sidorov S.S.

Question 5. Can tax authorities request documents not related to the tax being audited during a desk audit?

As part of a desk tax audit conducted by the tax authority, only documents related to the submitted tax return may be requested. This follows from clause 1 of Article 88 of the Tax Code of the Russian Federation.

The tax authority has no right to impose a fine under clause 1 of Article 126 of the Tax Code of the Russian Federation for failure to submit documents that are not directly related to the subject of the audit. This position is adhered to by the Supreme Arbitration Court of the Russian Federation in Resolution No. 15333/07 dated 04/08/2008. A similar position is contained in decisions of federal arbitration courts.

Examples can also be given:

Resolution of the Federal Antimonopoly Service of the Moscow District dated July 24, 2009 N KA-A40/6844-09

Resolution of the Federal Antimonopoly Service of the Moscow District dated July 17, 2009 N KA-A41/6489-09

Resolution of the Federal Antimonopoly Service of the Volga District dated 06/09/2009 N A55-13349/2008.

As a preventive measure, upon request by tax authorities for documents not related to the audit, you can write an information letter to the head of the inspection. If the tax authorities still fine the taxpayer, this letter can be used as an additional argument when considering the case in arbitration court.

To the head

Inspectorate of the Federal Tax Service of Russia N __

in Moscow

Ivanov I.I.

from the Limited Company

responsibility "Horns and Hooves",

TIN 7755134420, checkpoint 775501001,

173000, Moscow, st. Timiryazevskaya, 56

Ref. N 01/2010 dated 05/22/2010

On N 562/30-A from 05/21/2010

Notification

that the documents requested by the tax authority do not relate to the declaration being checked as part of the desk audit

Limited Liability Company "Horns and Hooves" TIN 7755134420, KPP 775501001 On May 22, 2010, Request for the submission of documents No. 562/30-A dated May 21, 2010 was received.

The tax authority's request states that the documents are being requested as part of a desk audit of a filed tax return for corporate income tax for 2009.

At the same time, the Request for Submission of Documents names purchase books and sales books for 2008 and 2009. These documents are in no way related to the desk audit of the submitted income tax return; in addition, the purchase book and sales book for 2008 refer to a different tax period.

Due to all of the above, we consider the requirement to submit purchase books and sales books for 2008-2009 to be unlawful.

Application:

1) Resolution of the Supreme Arbitration Court of the Russian Federation dated April 8, 2008 N 15333/07).

2) Resolution of the Federal Antimonopoly Service of the Moscow District dated July 24, 2009 N KA-A40/6844-09

3) Resolution of the Federal Antimonopoly Service of the Moscow District dated July 17, 2009 N KA-A41/6489-09

4) Resolution of the Federal Antimonopoly Service of the Volga Region dated 06/09/2009 N A55-13349/2008.

General Director of LLC "Horns and Hooves" Sidorov S.S.

Question 6. Can tax authorities request documents not related to the tax being audited during an on-site audit?

With regard to an on-site tax audit, the Tax Code does not contain a specific list of documents that may be required by tax authorities. The code only says that the documents necessary for verification may be required (paragraph 2, paragraph 12, article 89, paragraph 1, article 93 of the Tax Code of the Russian Federation).

In fact, this formulation of the Tax Code gives tax authorities the right to demand any documents from the taxpayer.

There is only one limitation in this case - the documents must be necessary for verification (paragraph 2, paragraph 12, article 89, paragraph 1, article 93 of the Tax Code of the Russian Federation), that is, relate to those taxes and fees that are named in the decision to conduct an on-site tax inspection inspections (clause 2 of article 89 of the Tax Code of the Russian Federation).

In any case, the need for documents will be determined by tax authority specialists, and not by the taxpayer, because often one document can be used to calculate various taxes.

Question 7. Is it necessary to notarize documents?

There is no need to notarize documents before sending them to the tax authority or presenting them to tax inspectors. Indeed, paragraph 2 of Article 93 of the Tax Code of the Russian Federation clearly states that “the requirement for notarization of copies of documents submitted to the tax authority (official) is not permitted, unless otherwise provided by the legislation of the Russian Federation.”

Copies of documents must be properly certified. Certification is carried out by the signature of the head of the organization or other authorized person, as well as the seal of the organization, unless otherwise provided by the legislation of the Russian Federation (clause 2 of Article 93 of the Tax Code of the Russian Federation). The head of the organization can authorize another person to certify copies of documents by means of a power of attorney, which is drawn up in accordance with the requirements of Art. Art. 185 - 189 of the Civil Code of the Russian Federation (paragraph 1, clause 3, article 29 of the Tax Code of the Russian Federation).

Question 8. What is the best way to prepare documents before sending them to the tax authorities?

The Tax Code of the Russian Federation does not contain any requirements for the preparation of documents before sending them to the tax authority, with the exception of their certification by the head of the organization (another person authorized on the basis of a power of attorney).

Considering the fact that the number of documents requested by the tax authority in practice usually amounts to hundreds and thousands of copies, certifying each document is a very labor-intensive process that simply does not make sense.

In view of this, we recommend stitching 100-200 documents of the same type along with a list of documents. All documents filed in a stack are numbered. The first sheets indicate the register of documents submitted to the tax authority. On the last sheet of a stack of documents, it is necessary to fasten the threads sewing the stack together with a piece of paper, on which to put the signature of the person who has the right to certify these documents and the seal of the organization.

The last sheet also indicates the number of copies contained in the stack.

Question 9. Can tax authorities require documents in electronic form?

In practice, in addition to certified copies of documents, tax authorities may also ask you to submit scanned copies of them on magnetic media or by email.

Such a requirement is unlawful, since from the meaning of paragraph 2 of Art. 93 of the Tax Code of the Russian Federation and the form of request for the presentation of documents clearly follows that documents can only be requested in the form of duly certified copies. Therefore, if you find it impossible to provide electronic copies, you have every right to limit yourself to submitting certified copies of the requested documents.

Question 10. When is the best time to send documents to the inspectorate?

The documents requested by the tax authority in the request must be submitted within the period established by the Tax Code (10 or 5 business days).

The exact date for submitting documents, within the legally established period, is determined by the taxpayer himself. However, when making such a decision, you should remember that the faster the tax authority receives documents from the taxpayer, the faster it will have additional questions for the taxpayer.

As a result, the taxpayer, having shown the initiative and submitted documents immediately, may receive a new requirement to submit documents.

Based on practice, taxpayers submit documents on the last day of the deadline established by the Tax Code.

Question 11. Can tax authorities request documents at the time of suspension of an on-site tax audit?

No, they can't.

During the period of suspension of the on-site tax audit, the actions of the tax authority to request documents from the taxpayer are suspended, to whom in this case all originals requested during the inspection are returned, with the exception of documents received during the seizure, and the actions of the tax authority in the territory are also suspended (on the premises) of the taxpayer related to the specified audit (clause 9 of Article 89 of the Tax Code of the Russian Federation).

What should you do if you receive a tax demand and do not agree with it? If you find errors in the request made by the tax authorities, you can invalidate the request. To do this, you need to write a complaint to the Federal Tax Service in your region and submit it through your tax office. The time limit for appealing tax claims is one year from the date you receive it. Of course, no inspection will wait for you to swing, and during this period the collection procedure may already be completed. Therefore, if you do decide to cancel the requirement, do not delay in filing a complaint.

Due to the fact that the proceedings with the tax office are ongoing, this procedure cannot be violated, i.e. You cannot go straight to court. To file a lawsuit, several conditions are required:

Your complaint was considered by the Federal Tax Service and the decision on it did not satisfy you;

The decision on your complaint was late. The period for consideration of the complaint is 15 working days from the date of its receipt from the Federal Tax Service. The tax office must transfer your complaint to the Federal Migration Service within 3 business days from the date of its receipt. The complaint must be reviewed, and you should receive a response within 3 business days from the date of the decision. By law, the period for considering a complaint can be extended by another 15 working days.

Therefore, if the initial deadlines have passed and you have not received a decision, you need to find out from the Federal Tax Service what stage your case is at. Perhaps the decision on the complaint has already been sent to your address, and it is stuck in the mail. To speed up the process of receiving it, ask the Federal Tax Service for a postal ID number.

What is the deadline to go to court regarding tax claims?

If you have received a complaint and the decision on it is unsatisfactory for you, then you can go to court. To do this you will have 3 months:

From the moment of receiving an unsatisfactory decision from the Federal Tax Service;

From the date when you should have received the decision of the Federal Tax Service, but did not receive it.

If you missed the deadline for filing an application or complaint, the court may meet you halfway and reinstate it if you provide valid reasons. To exercise this right, you must submit a petition to the court or the Federal Tax Service.

If inspectors missed the deadline for pre-trial collection, they also have the right to apply to the court for collection:

Within 6 months after the expiration of the payment period specified in the demand, if you have been presented with a demand for collection at the expense of money;

Within 2 years after the expiration of the period for payment specified in the demand, if you have been presented with a demand for collection at the expense of the property.

If tax inspectors are late in filing an application with the court, they can collect the arrears from you only if they petition the court to restore the deadline for filing this application and the specified reason for the delay is valid.

In what case should you file a complaint?

Tax authorities may violate the deadline for submitting a demand for payment of arrears, and based on this you have the right to write a complaint, but you will not always be right. If there are no other violations in the demand, and the general deadlines for collection are met, the court most often takes the side of the tax authorities.

Deadlines for filing a claim for payment of taxes.

Let me remind you that if the tax office sent you a demand for tax payment, check the date of the sent request. Tax authorities must send you a request:

1. If the arrears arise as a result of a tax audit - within 20 working days from the date of entry into force of the “verification” decision.

2. If the arrears were formed on current payments - within 3 months from the moment of discovery of this arrears.

The day of detection of arrears on the basis of the Plenum of the Supreme Arbitration Court is considered to be:

The day following the final payment deadline after submitting the tax return (if the declaration was submitted without violating the filing deadlines);

The day following the day the declaration was submitted if the declaration was submitted late;

If the declaration is submitted late and the payment deadline has not yet arrived, the day of arrears is considered to be the day following the due date for tax payment.

When submitting a demand for payment of penalties, tax authorities are given 3 months. The day of detection of arrears in this case is:

The day of repayment of tax arrears, if the debt is paid in full;

The day of repayment of the last part of the arrears, if payment was made in installments.

If the amount of tax debt is less than 500 rubles, then the demand can be sent within a year from the moment of discovery of this arrears. This rule was introduced recently, and was made so that tax authorities first demand amounts from large debtors, and then take on small ones.

Read what mistakes tax specialists make when issuing tax demands.

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If a taxpayer ignores a request received from the Federal Tax Service, tax authorities may block his current account. We are publishing step-by-step instructions on how to correctly respond to electronic requests for documents sent by the Federal Tax Service through the reporting system. This article will describe the general rules for working with requirements. A separate material will be devoted to VAT requirements. Instructions were prepared by system experts for sending reports "".

How the direction of demands is regulated

The procedure for submitting claims is established by the following orders of the Federal Tax Service:

In accordance with clause 5.1 of Article of the Tax Code of the Russian Federation, taxpayers who are required to submit tax returns in electronic form must ensure the possibility of receiving requirements in electronic form, and are also required to submit to the tax authority a receipt for the receipt of such documents in electronic form within six days from the date their sending by the tax authority.

What documents can the Federal Tax Service send through the reporting system?

In particular, the following may be transmitted electronically:

1. Documents used by the tax authority when exercising its powers. For example, decisions made during tax control; notifications about calling the taxpayer; decisions on refund of VAT and excise taxes;
2. Requirements for the provision of documents (information). For example, documents about the taxpayer, fee payer and tax agent;
3. Demands for payment of taxes, fees, penalties, fines.

Document flow procedure

1. The tax authority generates and sends the request electronically (for example, in PDF format).
2. The electronic document management (EDF) operator generates a “Submission Date Confirmation”, which records the date the request was sent in electronic form. This confirmation is sent to the Federal Tax Service and the taxpayer.
3. After receiving the request, the taxpayer submits to the Federal Tax Service the “Receipt of Acceptance” or “Notice of Refusal”.

“Receipt of acceptance” is a document confirming the receipt of the request (but not necessarily agreement with it). The receipt must be submitted to the inspection no later than six working days from the date the inspection sends the request.

If a taxpayer who is obliged to ensure receipt of claims electronically does not send a receipt for receipt of the claim on time, the Federal Tax Service may block the current accounts of such a taxpayer (see “”).

A “Notice of Refusal” is generated in the following cases:

• the request was sent to this taxpayer in error (it was intended for another addressee);
• the requirement does not comply with the established format;
• the requirement does not contain (does not correspond to) the digital signature of the authorized tax authority official.

In the system for generating and sending reports “Kontur.Extern” these checks are performed. If the request is correct, the subscriber is prompted to send a receipt. If one of the above errors is detected, the system will prompt you to send a failure notification.

The taxpayer is obliged to familiarize himself with the requirement of the Federal Tax Service and comply with it within the time limits established in the received document. If you disagree with the requirement, the taxpayer should contact the inspectorate that issued it.

Requirements in the Kontur.Extern system

To view the requirements you must:

1. On the main page “Kontur.Extern” go to the “New” menu, select the “Requirements” section and click the “All requirements” link.

In order to timely track the receipt of requests from tax authorities, it is recommended to set up notifications by email or mobile phone about new incoming documents in Kontur.Extern.

2. Click on the name of the received document. The page that opens will contain the following data:

• “Requirements files” - within the framework of one document flow, the Federal Tax Service can send several types of documents. To view them, you need to click on the name of the requirement and save the proposed file. The file is saved in PDF format and can be opened using Adobe Reader.
• Link “Receipt of acceptance” or “Notice of refusal”.
• The “Save all documents and signatures” link, when clicked, saves the requirements, their signatures, as well as the “Requirement Description” - a file that is an xml structure and contains service information about the composition of the document flow.

"Kontur.Extern" checks the requirements sent to the Federal Tax Service for errors. If the checks are passed, the user is prompted to submit an acceptance receipt. The receipt confirms the receipt of the request, but does not express agreement with it. The receipt must be submitted to the inspection no later than six working days from the date the inspection sends the request.

If a request to submit documents is received, then after sending the receipt of acceptance, the “Upload and send documents” button becomes active.

It is proposed to send a refusal to the inspection in one of three cases.

1. The request was erroneously sent to the taxpayer.
2. The requirement does not comply with the approved format.
3. There is no electronic signature of the responsible person of the tax authority.

To submit a refusal, click on the “Notification of refusal” button.

After sending the receipt/notification of refusal, the document flow status changes to “Processed”. As soon as the document is received by the Federal Tax Service, the status will be changed to “Document flow completed.”

If the organization is not the direct addressee of the request (for example, when sending reports for organizations under maintenance), then the request can be sent by email to a representative of the organization to which the request was intended. To do this, click on the “Forward request by email” button.

The receipt or refusal of the request can be sent to the tax office again by clicking on the “Resend” link.

The format of the main VAT requirements has now been formalized by the Federal Tax Service. In xml you will get the requirements:

According to control ratios;

For discrepancies with counterparties;

Information not included in the sales book.

The tax office also requests a formalized response to the requirements. The tax office may send other requirements, but their format has not yet been formalized.
Within 6 working days after sending the request by the tax service, you must send a receipt of its receipt. The request must be responded to no later than 5 business days after the receipt is sent. How to respond to new requirements:

Control ratios. The requirement will come if, during a desk audit, the Federal Tax Service discovered inaccuracies in the control ratios in the income tax return for VAT. Everything is simple here - in the answer you need to indicate the number of the control ratio and the text of the explanation in any form (up to 1000 characters)

Discrepancies with counterparties. The tax information system automatically matches invoice data from buyers and sellers. If a counterparty cannot be found or discrepancies are discovered in the data (for example, in VAT), the Federal Tax Service will request explanations for the discrepancies. It is necessary to clarify the data in the original invoices mentioned in the requirement:

The data is provided without errors. Confirm they are correct - in VLSI this can be done by clicking on the “no corrections required” button. Additionally, you can send scans of documents or their originals in xml ();

Error in the invoice details (date, number, tax identification number, checkpoint or others). Make an amendment in the response to the request (except for the VAT amount);

Error in tax amount. Submit an updated return.

Explanation of information not included in the sales book. The request will be received if the sales book does not contain invoices that the counterparty reflected in its purchase book.

If there is an invoice in the declaration, but its data differs from the buyer’s data. The invoice goes into a table that explains the discrepancies. In the table you need to indicate the number, date and TIN of the counterparty, additional information is optional;
- if the seller did not issue this invoice to the buyer. The invoice is included in the table with data on unconfirmed transactions. In the table you need to indicate the number and date of the invoice and the buyer’s tax identification number;
- the seller has an invoice, but he did not include it in the sales book. In this case, you should include the invoice in an additional sheet of the sales book and send an updated declaration.

Request for clarification on other grounds. This section is formed based on information from the requirement in pdf format or based on the user’s decision. Contains explanatory text in free form (up to 1000 characters).

When receiving a formalized request for an explanation of VAT, VLSI automatically creates a response form: you only need to provide the necessary information. Our team will always help if you have any questions.