Federal Tax Service should somehow monitor the implementation of the provisions of the Tax Code.As control measures they use appropriate checks.Currently, the main types of tax audits - a desktop and on site.However, there are attendant variety.Consider all the details.
desktop and on site - the main types of tax audits
first performed in the tax office without going to the taxpayer and is assigned no particular order.In the course of such control measures taken as a basis material that presented the taxpayer, namely:
- tax returns or payments;
- other documents.
But further checking if there is a suspicion of tax evasion, could be followed by a sequel.They can, first, to begin to search for information in other sources, hold counter check, etc.Secondly, with a high probability they exterminate the primary documents on relevant operations.It should be noted here that the rights of the tax are very limited: the circle of these materials is rather narrow.
The worst thing that they can do in this case - is to conduct additional types of tax audits, which will be discussed a little later.
site inspection is much more complicated and organizational, and legal component.In the past, this area has been amended in the Tax Code and the relevant chapter added several new articles.
On the complexity of outdoor events and shows that here there are special types of tax audits.They are divided as follows:
- of urgency - for planned and unplanned:
- on the subject - on the complex and selective;
- Operational directions - to control and counter.
How do they differ from each other?
Features of certain types:
1. Initiation of the routine inspection is known in advance.That's why she has such a name.Moreover, the information about the object and date one year before the event is available to all interested parties, including the taxpayer himself.Typically, in such cases we investigate a very wide range of issues, it is held for a long time and thoroughly.
2. Verification of the tax and is unscheduled.This emergency exit is a consequence of violations detected during the desk audit or by a signal from the outside.Of course, by law, to carry out such a procedure requires permission from the prosecutor's office.However, the inspectors are always worthy arguments to retrieve it.
3. There are complex types of tax audits, when participation in the control measures are invited colleagues from the pension fund or other agencies.However, check out some of them together, and reports of violations will be separate.However, such co-operation is now almost no practice due to differences departmental interests.
4. Spot checks, in contrast, involve the study very narrow issue.Too often conducted in the preparation of the tax authorities of negative signals.
5. The sphere of operations include reference checks, is an analysis of performance previously issued prescriptions.
6. And finally, the counter needs to clarify the authenticity of a document issued by counterparties.In the practice of the tax authorities are very widespread.
As a result, it is clear that the arsenal of means of control from tax authorities is very extensive.However, the taxpayer to pay no attention to tax audits and their types, enough to keep their affairs in order.It's common knowledge.FTS helps in this: on its official website published indicators of a businessman who can alert the tax officers.
