site tax inspection

site tax inspection established in the Tax Code.All formal nuances are defined in such a document as the Tax Code.On what to pay attention in the first place?

all the legal nuances of such an important event as the public field tax audit I found here: http://vnproverka.narod2.ru

In this article I will try to explain all human language.At the beginning of my career, I worked in the tax office in the department " documentary checks of limited liability companies and joint stock companies ".Now these divisions are called department vyeznyh tax audits , so such an event as the on-site tax inspection shall be conducted in that department.

Over time, it became clear that additional taxation is inherently technology and the primary task of the tax inspector is not revealing the individual of some violations, but a full scan of the enterprise, so to speak analysis of business processes, such as sales, purchasing,production and so forth.

After analyzing all the business process identifies the so-called risk-level business processes, resulting in additional taxation options appear.

such embodiments, additional taxes as a result of field tax inspection the tax inspector can detect, usually three or four.

Once the options are determined by additional taxation risks challenging the arguments of the tax authorities.Yes, yes - it is from this, and is secured tax inspector, the possibility of objections to the taxpayer.But as a rule, only 10 percent of all taxpayers dares to challenge the arguments of the tax authorities, other organizations meekly pay all additional taxes.

It is because of this it is very important to correctly answer questions of tax inspectors, especially if a protocol of interrogation.

For example, the tax inspector asks the chief accountant:

- Do you have a separate accounting for the VAT part of the taxable goods (works, services) and sold at the rate of 10 or 18 percent?

chief accountant for some reason, can be from a loss, he says no.Tax inspector of the interrogation report and submit an explanation in the same record of the interrogation.

Accordingly, the tax inspector to make additional tax rate of 18 percent to the total turnover.

Next, an accountant brings the same separate accounting of the tax inspector and asked to fix an act, but a tax inspector said that the separate account accountant drafted during the test, and at the time of the tax return on the value added tax did not have separate accounting.Accordingly, additional taxes are recorded in a tax audit, further to a decision.

This situation is very difficult to challenge in court, so reasonable even during field tax audit attract independent auditors for tax advice and all matters of tax inspectors initially recorded on the piece of paper.

Then you need to get advice from auditors, what and how to respond to the tax inspector.

It also happens that the director and (or) chief accountant, say that is not actually carried out those or other business transactions, but only draw up documents in order to pay less taxes.

In such cases, as a rule, the tax authority imposes a violation of an abuse of the right to obtain a tax benefit.

The fact that the organization should carry out the actual work, and pay taxes on the basis of the business transactions that are necessary for the production process.

Thus, in all cases it is necessary to consult, consult, and once again consult with the auditors, with 4-5 years of practice of the tax authorities and 7-10 years of practice audit and protection of large organizations during field tax audits.