cameral tax is proverka- control activities carried out by the tax authorities on the issue of full and timely payment of tax liabilities, regulated article 88 of the Tax Code.They are held for each taxpayer and the tax authority at the location.
The main objectives of this review are:
- prevention and detection of offenses in the preparation of tax returns;
- monitoring compliance with the payers of the legislation;
- identified recovery of tax arrears;
- bringing to administrative responsibility for the offense;
- the formation of lists of taxpayers subject to the on-site documentary checks.
-site tax inspection shall be conducted by representatives of tax service without the express permission of the Chief (the respective order).It lasts up to three months from the date of the taxpayer required documents and registers.During this audit, the tax authorities should study and analyze the correctness of: filling declarations and their compliance with applicable laws, tax assessment, as well as the legitimacy of the use of tax benefits and tax rates.
So cameral tax inspection should be carried out by absolutely all tax returns, which provided taxpayers.At the same time the tax legislation set the frequency of such inspections.
cameral tax inspection includes the following stages:
1. Verification of the actual tax reporting;
2. Visual inspection of the documents received;
3. Monitoring of the timeliness of reporting;
4. Identify arithmetic errors;
5. Check the proper use of tax incentives and interest rates;
6. Verification of guidelines on the definition of the tax base;
7. Overall score reporting.
The first stage of this review is directly the reception reporting.Officials authorized to receive reports should take accounting documents for all taxes and charges.When submitting statements to the tax authority in person, its registration shall be made directly by the payer or his representative.Control the correctness of filling all the details visually, in compliance with the rules of arithmetic calculations (the so-called formal circumstances), and then later requested supporting documents to determine whether the calculation of the tax base.Set the reporting must include all the required documents in accordance with applicable law.In the case where there is any report, the reason should be indicated in the accompanying letter, certified by officials of the enterprise with the obligatory "live" stamp.
cameral tax inspection provides for the payer to the tax authorities of all the documents that confirm the amount of taxes, the primary accounting documentation, and, of course, the financial statements.
In accordance with Art.80 of the Tax Code Revenue Service reporting should be adopted in any case, even when there is no specific documents.And while insisting on the part of the taxpayer for its reception, even violations in the design of the tax authority would have to register these documents.
In the case of a large number of irregularities in the registration statements, because of which the documents submitted by the tax authorities are not recognized as tax statements, the company sent to a notification.
cameral tax audit is able to identify such gross violations reported as:
- the absence of any of the mandatory details to provide the documents or their fuzzy filling;
- the presence of patches is not certified by signature of the official of the enterprise;
- providing a document filled with the use of any other language, but not Russian.
