office audit - a kind of checks carried out within the tax authority pursuant to the Tax Code.This type of view is carried out on the basis of documentation provided by the payer of income tax returns and other documents that would confirm the calculation and payment of taxes.
office audit tax officials carried out without a special permit in the form of an order management authority in accordance with their functional responsibilities.The duration of the audit process - no more than three months from the date of the actual provision of the necessary documents are checked.This date is considered the beginning of the test.
Pursuant to Article 31 of the Tax Code of the Russian tax authorities in view of the necessary documentation payer can be called by written notice to provide some explanation.In addition to this, a desk audit allows to obtain information on the activities of the payer, in collaboration with partners.These entities tax authority also requested documents on these interactions.This check is called the "counter".
office audit is to monitor the completeness and correctness of filling out all the necessary details, the correctness of the calculations submitted statements, the comparability of its results and compliance with the approved rules for filling in these statements.
In identifying certain violations of the law from the payer to audit inspection report.In the case of co-payment of taxes calculated, revealing a desk audit, the tax authority is asked to pay the specified amount to penalties.If the taxpayer within the prescribed deadline to request does not pass, then the tax authority addressed the issue of recovery of the amount of tax and penalties under compulsion.
office audit, according to the Tax Code, may cover no more than three years of activity of the subject, which was preceded by the audit.
Modern Russian tax policy is a priority for strengthening control work chosen analytical work with the introduction of comprehensive economic and legal analysis of the financial and economic activities of the subjects.Therefore, the concept of tax control is to carry out desk audits.This is due to such circumstances:
- desk audit - less labor-intensive form of tax control and amenable to automation;
- this type of test work is possible to reach all the taxpayers who provided statements to the tax authorities.And during field audits, tax authorities may check only a quarter of the total number of taxpayers.
also a desk audit can be important in two aspects.First - it is a means of controlling the accuracy and reliability of the preparation of tax returns.The second purpose of this test - use it as a guide in the selection of taxpayers to implement the exit routine checks.
