What is a tax monitoring?

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in Russian law, a new term - "a tax monitoring" (2015 year was marked by the entry into force of the relevant laws).It involves the organization of a fundamentally new mechanism of interaction between enterprises and the Federal Tax Service.What is special about the innovations in question?What are the advantages of an appropriate scheme for enterprises and Federal Tax Service?

essence term

What is a tax monitoring?This term refers to a relatively new to the Russian Federation introduced in 2015, mode of administration taxes.Sometimes it is called "horizontal fiscal monitoring."

key principles: transparency of tax payer in terms of reporting to the Federal Tax Service, and the procedures within the internal control in relation to the loyalty of the Federal Tax Service checks - exit or off-site.Tax Monitoring involves become an innovative tool to bring business and government relations to a new level.

One of the key aspects of the mechanism in question, - the possibility of organizing the interaction of taxpayers and regulatory authorities in electronic form.This requires, first of all, a high speed decision-making.

Among the main ideas of the concept of tax monitoring - the ability of the FTS access to the necessary information reflecting the discipline of the enterprise in terms of reporting and listing the required fees to the state.In turn, the taxpayer can use all available channels to obtain the required information from the department.


Consider monitoring components that can be considered as key components of an appropriate mode of communication between FNS and business.First of all, it is worth noting a tool such as a reasoned opinion.With it, the parties may settle possible disputes related to legal relations in the sphere of tax and accounting.The reasoned opinion forms the tax office, and if the payer carries prescription charges, he could be released from the possible fines and penalties.

Another notable component that includes a tax monitoring - is the establishment of a contractual scheme of information interaction between the entrepreneur and the Federal Tax Service.This mechanism involves the work of a special regulation.It is expected that the Federal Tax Service and taxpayers will react in one of two options: through the provision of the Office documents (in electronic format) or by way of direct access to the files FNS enterprise.In addition, businesses will be able to include the regulation characteristics of the internal control algorithms.

appearance of monitoring in Russia

mechanism in question, Russia has recently been enshrined in the federal legislation.The law on tax monitoring in November 2014 and was signed by President of the Russian Federation.In accordance with Federal Law №348, on which was amended the Tax Code, the company had the opportunity to work with the Federal Tax Service in new ways.The Law on the monitoring of the tax came into force on January 1, 2015.But some of its provisions will become a normative character in 2016.

As the business community in Russia has come to the realization that it is necessary to introduce a tax monitoring?The bill, which later became a federal legal acts, according to some, was initiated by the authorities with the assistance of big business and consulting brands in 2012.Direct involvement in the development of the relevant law adopted Agency's strategic initiatives - namely the working group responsible for the modernization of the tax administration procedures in Russia.

practical effectiveness institute monitoring

some enterprises and research agencies have been implemented test schemes cooperation and FTS businesses that have shown high efficiency of the tax arrangements under monitoring.What results have been achieved in the course of these events?

So, a lot of business impressed by the fact that in the process of electronic interaction with FTS have an opportunity to promptly receive advice on a particular issue.Also, some researchers have noted that during the communication in question, practiced an informal, free from the official terminology of communication that was unthinkable under the old scheme.However, without much of officialdom, as it turned out, many issues can be resolved more efficiently.Before the advent of the institution of tax monitoring many Russian companies did not have such an opportunity.

showed test mechanisms for communication of business and the Federal Tax Service, the reasons for any significant differences between the parties in the course of legal cooperation under the new scheme were observed infrequently.However, improvement in the quality of understanding of tax services and entrepreneurs.Decreased workload for specialists from both sides: simply did not have the need for extra work, characteristic of the procedures under the old scheme.

According to experts, the Russian business was badly needed a mechanism such as a tax monitoring.The bill, which later became a full-fledged legal act, while quality was worked out, it included all the necessary provisions for the implementation of the new mechanism.This has led the experts praised its prospects, not only in terms of the relevance of regulations, but also in terms of prospects for their practical implementation.

How to work under the new scheme

But how to begin a relationship with the company as part of the Federal Tax Service tax monitoring?There are a number of criteria, according to which if a business can rely on the privilege in question.Among the key:

- the company lists the state as taxes, excise duties and other charges 300 million. Rubles.or more during the year;

- business revenues in accordance with the accounting reports of 3 bln. Rub.or more during the year;

- the total price of the company's assets - 3 bln. Rub.and more on 31 December of the year.

Let us consider that what can bring concrete benefits to the state and the private market institution of tax monitoring.

What gives?

Due consideration mechanism conscientious payers taxes to the treasury, who managed to build an effective system of internal financial control will be able to interact with the Federal Tax Service in the manner in which any difficulties will be minimized.

Among the key benefits offered by the tax monitoring - is, as we have noted above, the exemption from business checks FTS.This fact enables companies, for example, to save on handling the services of lawyers and lawyers, which sometimes help is needed with increased attention to the business by the Federal Tax Service.

Through this mechanism, as the reasoned opinion, the main differences and tax risks specific to the activities of enterprises will be resolved in the most expeditious time.Prior to the Russian Federation was introduced in fiscal monitor and its methodology has been properly approved, difficulties in communications companies and the Federal Tax Service could be resolved for years.

Effective cooperation on legal matters

provided by the legislation of the Russian Federation and the Federal Tax Service of the mechanism of interaction is characterized by an important business advantage - the company may, if need be, request the Office certain comments concerning the appropriate legal sphere.Also employees of the Federal Tax Service, perform tax monitoring, will quickly learn pertaining to reporting documents and check the extent to which they are drawn up correctly.

Through cooperation with the Federal Tax Service under the new scheme the entrepreneurs had the opportunity to seek clarifications regarding the transfer of fees from the deals, even before they occur.This is a significant step forward in the interaction of business and government in terms of constructive cooperation.

participation of enterprises in monitoring tax avoids the large and sometimes unpleasant budget company charges additional fees to the Treasury, which sometimes need to pay upon exit checks.In the process of interaction between business and the Federal Tax Service under the new scheme the likelihood of similar situations is minimal.

Electronic exchange of information

Among the obvious advantages of Understanding between the FTS and the businesses that monitoring of tax revenues will be in the framework of the scheme in question, - the possibility of a full electronic exchange of documents.

This format of communication for many businessmen is more desirable than a paper document, since in this case it is assumed much less cost in time and human resources to carry out the necessary accounting procedures.After the institution of tax monitoring has been approved, the company received an official opportunity to fully translate the interaction with the Federal Tax Service in electronic format.For most agencies is also convenient: no need to waste time employees at off-site events.

Voluntary format

voluntary procedure for concluding an agreement with the Federal Tax Service - an important aspect of such a mechanism as the appropriate type of monitoring.Tax exemptions for large enterprises are not many, and they are always welcome steps towards the state.However, many companies may take time out to bring their financial reporting systems and controls in line with the required criteria.But all of the resources that the company will invest in the necessary infrastructure improvements, with a high probability pay off.

Termination monitoring and unscheduled inspections

Tax monitoring - this is actually a privilege.In some cases, providing it can be legally terminated.This is acceptable if, for example, the organization provides FTS false information or neglects the obligation to send certain documents.

Act also provides scenarios in which on-site inspections can be carried out even if the company and the Federal Tax Service entered into an agreement under the new scheme.This is possible if:

- check the structure of the Federal Tax Service spends superior controlling the efficiency of the reporting units of the Office;

- the company has not fulfilled the requirements contained in the reasoned opinion;

- the company must provide a revised declaration for the period corresponding to the time of implementation monitoring procedures, for example, due to the fact that the amount of fees to be paid is reduced compared to the amount that appears in the previously submitted document.

also on-site inspection can be carried out if the appropriate type of relationship between business and the FTS were terminated in the manner of which we have said above.

Challenges for the implementation of the new scheme

introduction of a modernized scheme of interaction between enterprises and the Internal Revenue Service requires the formation of a fundamentally new structural divisions in the Federal Tax Service, and the firms.Office, for example, will create new divisions established professionals who are competent in the interaction with taxpayers online.A similar problem will need to be addressed also to many enterprises.Taxpayers, as we noted above, in many cases, will need to invest in the modernization of the infrastructure of internal corporate reporting procedures in order to bring them into line with the legislative criteria.