Restrictions established by the Tax Code of the Russian Federation when conducting a desk tax audit. Accounting info 88 NK RF cameral tax audit

1. An in-house tax audit is conducted at the location of the tax authority on the basis of tax declarations (calculations) and documents submitted by the taxpayer, as well as other documents on the activities of the taxpayer, available to the tax authority. A special declaration submitted in accordance with the Federal Law "On the Voluntary Declaration by Individuals of Assets and Accounts (Deposits) in Banks and on Amendments to Certain Legislative Acts of the Russian Federation", and (or) the documents and (or) information attached to it, and also, the information contained in the specified special declaration and (or) documents cannot be the basis for conducting a desk tax audit.

An in-house tax audit of the calculation of the financial result of an investment partnership is carried out by the tax authority at the place of registration of the participant in the investment partnership agreement - the managing partner responsible for maintaining tax records (hereinafter in this article - the managing partner responsible for maintaining tax records).

1.1. When submitting a tax declaration (calculation) for the tax (reporting) period for which tax monitoring is carried out, a desk tax audit is not carried out, except for the following cases:

1) submission of a tax declaration (calculation) later than July 1 of the year following the period for which tax monitoring is carried out;

2) submission of a value added tax return, in which the right to a tax refund is declared, or an excise tax return, in which the amount of excise to be reimbursed is declared;

3) submission of an amended tax return (calculation), in which the amount of tax payable in budget system Russian Federation, or the amount of the received loss is increased in comparison with the previously submitted tax declaration (calculation);

4) early termination of tax monitoring.

2. An in-house tax audit is carried out by authorized officials of the tax authority in accordance with their official duties without any special decision of the head of the tax authority within three months from the date of submission by the taxpayer of a tax declaration (calculation) (within six months from the date of submission by a foreign organization, registered with a tax authority in accordance with paragraph 4.6 of this Code, a tax return for value added tax), unless otherwise provided by this paragraph.

If the tax declaration (calculation) is not submitted by the taxpayer - the controlling person of the organization, recognized as such in accordance with Chapter 3.4 of this Code, or by the foreign organization subject to registration with the tax authority in accordance with paragraph 4.6 of this Code, to the tax authority in deadline, authorized officials the tax authority has the right to conduct a desk tax audit based on the documents (information) they have about the taxpayer, as well as data on other similar taxpayers within three months (within six months for a foreign organization subject to registration with the tax authority in accordance with paragraph 4.6 of this Code) from the date of expiration of the deadline for submission of such a tax declaration (calculation) established by the legislation on taxes and fees.

If before the end of the in-house tax audit of the documents (information) available to the tax authority, the taxpayer submits a tax declaration, the in-house tax audit is terminated and a new in-house tax audit begins on the basis of the submitted tax declaration. The termination of a desk tax audit means the termination of all actions of the tax authority in relation to the documents (information) held by the tax authority. At the same time, documents (information) received by the tax authority as part of the terminated in-house tax audit may be used in carrying out activities. tax control in relation to the taxpayer.

An in-house tax audit based on a value added tax return, documents submitted to the tax authority, as well as other documents on the activities of the taxpayer held by the tax authority, is carried out within two months from the date of submission of such a tax return (within six months from date of submission by a foreign organization registered with a tax authority in accordance with paragraph 4.6 of this Code, a tax return for value added tax).

If, before the end of the in-house tax audit of the tax declaration for value added tax, the tax authority establishes signs indicating possible violation legislation on taxes and fees, the head (deputy head) of the tax authority has the right to decide on the extension of the period for conducting a desk tax audit. The period of an in-house tax audit may be extended up to three months from the date of submission of a tax return for value added tax (except for an in-house tax audit of a tax return for value added tax submitted by a foreign organization registered with a tax authority in accordance with paragraph 4.6 of this of the Code).

3. If an in-house tax audit reveals errors in the tax declaration (calculation) and (or) contradictions between the information contained in the submitted documents, or if the information provided by the taxpayer is found to be inconsistent with the information contained in the documents held by the tax authority and received by him in during the course of tax control, the taxpayer is informed about this with a requirement to provide the necessary explanations or make appropriate corrections within the prescribed period within five days.

When conducting an in-house tax audit on the basis of an updated tax declaration (calculation), in which the amount of tax payable to the budget system of the Russian Federation is reduced in comparison with the previously submitted tax declaration (calculation), the tax authority has the right to require the taxpayer to submit within five days necessary explanations justifying the change in the relevant indicators of the tax declaration (calculation).

When conducting a desk tax audit of a tax declaration (calculation) in which the amount of the loss received in the relevant reporting (tax) period is declared, the tax authority has the right to require the taxpayer to provide the necessary explanations within five days justifying the amount of the loss received.

Taxpayers who are obliged by this Code to submit a tax return for value added tax in electronic form, when conducting a desk tax audit of such a tax return, submit the explanations provided for in this paragraph in electronic form via telecommunication channels through an electronic document management operator in the format established by federal executive body authorized to control and supervise taxes and fees. When submitting the specified explanations on paper, such explanations are not considered submitted.

3.1. If a foreign organization subject to registration with a tax authority in accordance with paragraph 4.6 of this Code fails to submit a tax return on value added tax within 30 calendar days from the date of expiration of the established deadline for its submission, the tax authority shall send such an organization a notice of the need filing such a tax return. The form and format of the said notification shall be approved by the federal executive body authorized to exercise control and supervision in the field of taxes and fees.

4. A taxpayer who submits explanations to the tax authority regarding the identified errors in the tax declaration (calculation), contradictions between the information contained in the submitted documents, changes in the relevant indicators in the submitted revised tax declaration (calculation), in which the amount of tax payable to the budget is reduced system of the Russian Federation, as well as the amount of the resulting loss, is entitled to additionally submit to the tax authority extracts from the tax and (or) accounting registers and (or) other documents confirming the accuracy of the data entered in the tax declaration (calculation).

5. A person conducting a cameral tax audit is obliged to consider the explanations and documents submitted by the taxpayer. If, after consideration of the submitted explanations and documents or in the absence of explanations from the taxpayer, the tax authority establishes the fact of committing tax offense or other violation of the legislation on taxes and fees, officials of the tax authority are required to draw up an audit report in the manner prescribed by this Code.

6. When conducting a desk tax audit, a tax authority has the right to demand from a taxpayer-organization or from a taxpayer-individual entrepreneur to submit, within five days, the necessary explanations about transactions (property) for which tax benefits have been applied, and (or) to demand in the prescribed manner from these taxpayers documents confirming their right to such tax benefits.

7. When conducting a desk tax audit, a tax authority is not entitled to request additional information and documents from a taxpayer, unless otherwise provided by this Article or unless the submission of such documents together with a tax declaration (calculation) is provided for by this Code.

8. When filing a tax return for value added tax, in which the right to a tax refund is declared, a desk tax audit is carried out taking into account the specifics provided for in this paragraph, on the basis of tax returns and documents submitted by the taxpayer in accordance with this Code.

The tax authority has the right to demand from the taxpayer documents confirming, in accordance with this Code, the legitimacy of applying tax deductions.

8.1. If any discrepancies are identified between the information on transactions contained in the value added tax tax return, or if there is a discrepancy between the information on transactions contained in the value added tax tax return submitted by the taxpayer and the information on these transactions contained in the tax return on tax on value added, submitted to the tax authority by another taxpayer (another person who, in accordance with Chapter 21 of this Code, is entrusted with the obligation to submit a tax return on value added tax), or in the register of received and issued invoices submitted to the tax body by a person who, in accordance with Chapter 21 of this Code, is entrusted with the corresponding obligation, if such contradictions, inconsistencies indicate an understatement of the amount of value added tax payable to the budget system of the Russian Federation, or on the overstatement of the amount of value added tax declared for reimbursement, the tax authority is also entitled to demand from the taxpayer invoices, primary and other documents related to these operations.

8.2. When conducting a desk tax audit of a tax declaration (calculation) for corporate income tax, income tax individuals of a participant in an investment partnership agreement, the tax authority has the right to demand from him information on the period of his participation in such an agreement, on the share of profit (expenses, losses) of the investment partnership attributable to him, and also to use any information about the activities of the investment partnership that is at the disposal of the tax authority.

8.3. When conducting a desk tax audit on the basis of an updated tax declaration (calculation) submitted after two years from the date set for filing a tax declaration (calculation) for the relevant tax for the relevant reporting (tax) period, in which the amount of tax payable in the budget system of the Russian Federation, or the amount of the resulting loss is increased in comparison with the previously submitted tax declaration (calculation), the tax authority has the right to demand from the taxpayer primary and other documents confirming the change in information in the relevant indicators of the tax declaration (calculation), and analytical registers of tax accounting, on the basis of which the specified indicators are formed before and after their changes.

8.4. When conducting an in-house tax audit of an excise tax return, in which the tax deductions provided for by this Code are declared in connection with the return by the buyer to the taxpayer of previously sold excisable goods (with the exception of alcoholic and (or) excisable alcohol-containing products), the excise tax return submitted in connection with with the return by the taxpayer - the producer of alcoholic and (or) excisable alcohol-containing products of ethyl alcohol to the supplier - the producer of ethyl alcohol, the tax declaration on excises, reflecting tax deductions for the amounts of excise paid by the taxpayer when importing excisable goods into the territory of the Russian Federation, subsequently used as raw materials for production of excisable goods, the tax authority has the right to demand from the taxpayer primary and other documents confirming the return of excisable goods and the legitimacy of applying the said tax deductions, with the exception of documents goods previously submitted to the tax authorities on other grounds.

8.5. When conducting a desk tax audit of a tax declaration for value added tax, the tax authority has the right to demand from a foreign organization registered in accordance with paragraph 4.6 of this Code, documents (information) confirming that the place of provision of services specified in paragraph 1 of this Code, the territory of the Russian Federation is recognized, as well as other information (information) regarding such services.

8.6. When conducting a desk tax audit of the calculation of insurance premiums, the tax authority has the right to demand from the payer of insurance premiums, in accordance with the established procedure, information and documents confirming the validity of the reflection of amounts not subject to insurance premiums and the application of reduced rates of insurance premiums.

8.7. When conducting an in-house tax audit of a tax return for value added tax, in which the tax deductions provided for in paragraph 4.1 of this Code are declared, the tax authority has the right to demand from the taxpayer documents confirming the validity of the application of these tax deductions, in the event of a discrepancy between the information reflected in the tax return about such tax deductions to information available to the tax authority.

8.8. When conducting an in-house tax audit of a corporate income tax return claiming an investment tax deduction provided for by this Code, the tax authority has the right to require the taxpayer to provide the necessary explanations regarding the application of the investment tax within five days. tax deduction, and (or) demand, in accordance with the established procedure, from the taxpayer primary and other documents confirming the legality of applying such a tax deduction.

9. When conducting a desk tax audit on taxes related to the use of natural resources, the tax authorities have the right, in addition to the documents specified in paragraph of this article, to demand from the taxpayer other documents that are the basis for the calculation and payment of such taxes.

9.1. If, before the end of the in-house tax audit, the taxpayer submits an amended tax return (calculation) in accordance with the procedure provided for by this Code, the in-house tax audit of the earlier filed declaration (calculation) is terminated and a new in-house tax audit begins on the basis of the amended tax declaration (calculation). The termination of a desk tax audit means the termination of all actions of the tax authority in relation to the previously filed tax declaration (calculation). At the same time, the documents (information) received by the tax authority as part of the terminated in-house tax audit may be used in carrying out tax control measures in relation to the taxpayer.

10. The rules provided for by this article also apply to payers of fees, payers of insurance premiums, tax agents, other persons who are obligated to submit a tax declaration (calculation), unless otherwise provided by this Code.

11. An in-house tax audit of a consolidated group of taxpayers is carried out in the manner prescribed by this article, on the basis of tax declarations (calculations) and documents submitted by the responsible participant in this group, as well as other documents on the activities of this group, available to the tax authority.

When conducting an in-house tax audit of a consolidated group of taxpayers, a tax authority has the right to demand from the responsible participant in this group copies of documents that must be submitted with a tax return for corporate income tax for a consolidated group of taxpayers in accordance with Chapter 25 of this Code, including those relating to activities other members of the audited group.

Necessary explanations and documents on the consolidated group of taxpayers shall be submitted to the tax authority by the responsible member of this group.

12. When conducting a desk tax audit of a tax declaration (calculation) submitted by a taxpayer - a participant in a regional investment project, for taxes, in the calculation of which tax benefits were used, provided for participants in regional investment projects by this Code and (or) laws of the constituent entities of the Russian Federation, the tax the body has the right to demand from such a taxpayer information and documents confirming the compliance of the indicators of the implementation of a regional investment project with the requirements for regional investment projects and (or) their participants established by this Code and (or) the laws of the relevant constituent entities of the Russian Federation.

13. An in-house tax audit of the calculation of insurance premiums, in which the expenses for the payment of insurance coverage for compulsory social insurance in case of temporary disability and in connection with maternity are declared, is carried out taking into account the provisions established by

Article 88

• checked today
• code dated 01.01.2020
• entered into force on 01.01.1999

There are no new versions of the article that have not entered into force.

Compare with the version of the article dated 12/27/2017 01/01/2017 06/02/2016 05/05/2016 06/08/2015 01/01/2015 01/01/2014 01/01/2012 01/01/2009 01/01/2007 08/17/1999

An in-house tax audit is carried out at the location of the tax authority on the basis of tax declarations (calculations) and documents submitted by the taxpayer, as well as other documents on the activities of the taxpayer, available to the tax authority. A special declaration submitted in accordance with the Federal Law "On the Voluntary Declaration by Individuals of Assets and Accounts (Deposits) in Banks and on Amendments to Certain Legislative Acts of the Russian Federation", and (or) the documents and (or) information attached to it, and also, the information contained in the specified special declaration and (or) documents cannot be the basis for conducting a desk tax audit.

An in-house tax audit of the calculation of the financial result of an investment partnership is carried out by the tax authority at the place of registration of the participant in the investment partnership agreement - the managing partner responsible for maintaining tax records (hereinafter in this article - the managing partner responsible for maintaining tax records).

When submitting a tax declaration (calculation) for the tax (reporting) period for which tax monitoring is carried out, a desk tax audit is not carried out, except for the following cases:

• 1) submission of a tax declaration (calculation) later than July 1 of the year following the period for which tax monitoring is carried out;
• 2) submission of a value added tax return, in which the right to a tax refund is declared, or an excise tax return, in which the amount of excise to be reimbursed is declared;
• 3) submission of an amended tax return (calculation), in which the amount of tax payable to the budget system of the Russian Federation is reduced or the amount of the resulting loss is increased in comparison with the previously submitted tax declaration (calculation);
• 4) early termination of tax monitoring.

An in-house tax audit is carried out by authorized officials of the tax authority in accordance with their official duties without any special decision of the head of the tax authority within three months from the date of submission by the taxpayer of the tax declaration (calculation) (within six months from the date of submission by a foreign organization consisting of accounting with a tax authority in accordance with paragraph 4.6 of Article 83 of this Code, a tax return for value added tax), unless otherwise provided by this paragraph.

If the tax declaration (calculation) is not submitted by the taxpayer - the controlling person of the organization, recognized as such in accordance with Chapter 3.4 of this Code, or by the foreign organization subject to registration with the tax authority in accordance with paragraph 4.6 of Article 83 of this Code, to the tax body within the established period, authorized officials of the tax authority have the right to conduct a desk tax audit based on the documents (information) they have about the taxpayer, as well as data on other similar taxpayers within three months (within six months for a foreign organization subject to registration on accounting with a tax authority in accordance with paragraph 4.6 of Article 83 of this Code) from the date of expiry of the deadline for submission of such a tax declaration (calculation) established by the legislation on taxes and fees.

If before the end of the in-house tax audit of the documents (information) available to the tax authority, the taxpayer submits a tax declaration, the in-house tax audit is terminated and a new in-house tax audit begins on the basis of the submitted tax declaration. The termination of a desk tax audit means the termination of all actions of the tax authority in relation to the documents (information) held by the tax authority. At the same time, documents (information) received by the tax authority as part of the terminated in-house tax audit may be used in carrying out tax control measures in relation to the taxpayer.

An in-house tax audit based on a value added tax return, documents submitted to the tax authority, as well as other documents on the activities of the taxpayer held by the tax authority, is carried out within two months from the date of submission of such a tax return (within six months from date of submission by a foreign organization registered with a tax authority in accordance with paragraph 4.6 of Article 83 of this Code, a tax return for value added tax).

If, before the end of the in-house tax audit of the value-added tax return, the tax authority establishes signs indicating a possible violation of the legislation on taxes and fees, the head (deputy head) of the tax authority has the right to decide to extend the term for the in-house tax audit. The period of an in-house tax audit may be extended up to three months from the date of submission of the value-added tax return (with the exception of an in-house tax audit of a value-added tax return submitted by a foreign organization registered with a tax authority in accordance with paragraph 4.6 of Article 83 of this Code).

If an in-house tax audit reveals errors in the tax declaration (calculation) and (or) contradictions between the information contained in the submitted documents, or discrepancies between the information provided by the taxpayer and the information contained in the documents held by the tax authority and received by him during the tax control, the taxpayer is informed about this with the requirement to provide the necessary explanations within five days or to make the appropriate corrections within the prescribed period.

When conducting an in-house tax audit on the basis of an updated tax declaration (calculation), in which the amount of tax payable to the budget system of the Russian Federation is reduced in comparison with the previously submitted tax declaration (calculation), the tax authority has the right to require the taxpayer to submit within five days necessary explanations justifying the change in the relevant indicators of the tax declaration (calculation).

When conducting a desk tax audit of a tax declaration (calculation) in which the amount of the loss received in the relevant reporting (tax) period is declared, the tax authority has the right to require the taxpayer to provide the necessary explanations within five days justifying the amount of the loss received.

Taxpayers who are obliged by this Code to submit a tax return for value added tax in electronic form, when conducting a desk tax audit of such a tax return, submit the explanations provided for in this paragraph in electronic form via telecommunication channels through an electronic document management operator in the format established by federal executive body authorized to control and supervise taxes and fees. When submitting the specified explanations on paper, such explanations are not considered submitted.

If a foreign organization subject to registration with a tax authority in accordance with paragraph 4.6 of Article 83 of this Code fails to submit a tax return for value added tax within 30 calendar days from the date of expiration of the established deadline for its submission, the tax authority sends a notification to such organization about the need to file such a tax return. The form and format of the said notification shall be approved by the federal executive body authorized to exercise control and supervision in the field of taxes and fees.

A taxpayer who submits explanations to the tax authority regarding the identified errors in the tax declaration (calculation), contradictions between the information contained in the submitted documents, changes in the relevant indicators in the submitted revised tax declaration (calculation), in which the amount of tax payable to the budget system of the Russian Federation is reduced Federation, as well as the amount of the resulting loss, has the right to additionally submit to the tax authority extracts from the tax and (or) accounting registers and (or) other documents confirming the accuracy of the data entered in the tax declaration (calculation).

The person conducting a cameral tax audit is obliged to consider the explanations and documents submitted by the taxpayer. If, after consideration of the submitted explanations and documents, or in the absence of explanations from the taxpayer, the tax authority establishes the fact of a tax offense or other violation of the legislation on taxes and fees, officials of the tax authority are required to draw up an audit report in the manner prescribed by Article 100 of this Code.

When conducting a desk tax audit, the tax authority has the right to demand from the taxpayer-organization or from the taxpayer-individual entrepreneur to provide the necessary explanations about the transactions (property) for which tax benefits are applied within five days, and (or) to demand documents from these taxpayers in the prescribed manner confirming their right to such tax benefits.

When conducting a desk tax audit, a tax authority is not entitled to demand additional information and documents from a taxpayer, unless otherwise provided by this Article or unless the submission of such documents together with a tax declaration (calculation) is provided for by this Code.

When filing a tax return for value added tax, in which the right to a tax refund is declared, a desk tax audit is carried out taking into account the specifics provided for in this paragraph, on the basis of tax returns and documents submitted by the taxpayer in accordance with this Code.

The tax authority has the right to demand from the taxpayer documents confirming, in accordance with Article 172 of this Code, the legitimacy of applying tax deductions.

If contradictions are identified between the information on transactions contained in the value added tax tax return, or if there is a discrepancy between the information on transactions contained in the value added tax tax return submitted by the taxpayer and the information on these transactions contained in the tax return on tax on value added, submitted to the tax authority by another taxpayer (another person who, in accordance with Chapter 21 of this Code, is obliged to submit a tax return on value added tax), or in the register of received and issued invoices submitted to the tax body by a person who, in accordance with Chapter 21 of this Code, is entrusted with the corresponding obligation, if such contradictions, inconsistencies indicate an understatement of the amount of value added tax payable to the budget system of the Russian Federation, or on the overstatement of the amount of value added tax declared for reimbursement, the tax authority is also entitled to demand from the taxpayer invoices, primary and other documents related to these operations.

When conducting a desk tax audit of a tax declaration (calculation) for corporate income tax, personal income tax of a participant in an investment partnership agreement, the tax authority has the right to demand from him information on the period of his participation in such an agreement, on the share of profit (expenses, losses) attributable to him ) investment partnership, as well as use any information about the activities of the investment partnership available to the tax authority.

When conducting a desk tax audit on the basis of an updated tax declaration (calculation) submitted after two years from the date set for filing a tax declaration (calculation) for the relevant tax for the relevant reporting (tax) period, in which the amount of tax payable in the budget system of the Russian Federation, or the amount of the resulting loss has been increased in comparison with the previously submitted tax declaration (calculation), the tax authority has the right to demand from the taxpayer primary and other documents confirming the change in information in the relevant indicators of the tax declaration (calculation), and analytical registers of tax accounting, on the basis of which the specified indicators are formed before and after their changes.

When conducting an in-house tax audit of an excise tax return in which the tax deductions provided for by Article 200 of this Code are declared in connection with the return by the buyer to the taxpayer of previously sold excisable goods (with the exception of alcoholic and (or) excisable alcohol-containing products), the excise tax return submitted in connection with the return by a taxpayer - a producer of alcoholic and (or) excisable alcohol-containing products of ethyl alcohol to a supplier - a producer of ethyl alcohol, of an excise tax return reflecting tax deductions for excise amounts paid by the taxpayer when importing excisable goods into the territory of the Russian Federation, subsequently used as raw materials for the production of excisable goods, the tax authority has the right to demand from the taxpayer primary and other documents confirming the return of excisable goods and the legitimacy of applying the said tax deductions, with the exception of documents previously submitted to the tax authorities on other grounds.

When conducting a desk tax audit of a tax declaration for value added tax, the tax authority has the right to demand from a foreign organization registered in accordance with paragraph 4.6 of Article 83 of this Code, documents (information) confirming that the place of provision of services specified in paragraph 1 of Article 174.2 of this Code, the territory of the Russian Federation is recognized, as well as other information (information) regarding such services.

When conducting a desk tax audit of the calculation of insurance premiums, the tax authority has the right to demand from the payer of insurance premiums, in accordance with the established procedure, information and documents confirming the validity of the reflection of amounts not subject to insurance premiums and the application of reduced rates of insurance premiums.

When conducting an in-house tax audit of a tax return for value added tax, in which the tax deductions provided for in paragraph 4.1 of Article 171 of this Code are declared, the tax authority has the right to demand from the taxpayer documents confirming the legality of applying the specified tax deductions, in case of discrepancy between those reflected in the tax return information about such tax deductions to information available to the tax authority.

When conducting an in-house tax audit of a corporate income tax return claiming an investment tax deduction provided for in Article 286.1 of this Code, the tax authority has the right to require the taxpayer to provide the necessary explanations within five days regarding the application of the investment tax deduction, and (or) demand, in accordance with the established procedure, from the taxpayer primary and other documents confirming the legality of applying such a tax deduction.

When conducting a desk tax audit on taxes related to the use of natural resources, the tax authorities have the right, in addition to the documents specified in paragraph 1 of this article, to demand from the taxpayer other documents that are the basis for the calculation and payment of such taxes.

If, before the end of the in-house tax audit, the taxpayer submits an amended tax return (calculation) in the manner provided for in Article 81 of this Code, the in-house tax audit of the previously filed declaration (calculation) is terminated and a new in-house tax audit begins on the basis of the amended tax declaration (calculation) . The termination of a desk tax audit means the termination of all actions of the tax authority in relation to the previously filed tax declaration (calculation). At the same time, the documents (information) received by the tax authority as part of the terminated in-house tax audit may be used in carrying out tax control measures in relation to the taxpayer.

The rules provided for by this article also apply to payers of fees, payers of insurance premiums, tax agents, other persons who are obliged to submit a tax declaration (calculation), unless otherwise provided by this Code.

An in-house tax audit of a consolidated group of taxpayers is carried out in the manner prescribed by this article, on the basis of tax declarations (calculations) and documents submitted by the responsible member of this group, as well as other documents on the activities of this group, available to the tax authority.

When conducting an in-house tax audit of a consolidated group of taxpayers, a tax authority has the right to demand from the responsible participant in this group copies of documents that must be submitted with a tax return for corporate income tax for a consolidated group of taxpayers in accordance with Chapter 25 of this Code, including those relating to activities other members of the audited group.

Necessary explanations and documents on the consolidated group of taxpayers shall be submitted to the tax authority by the responsible member of this group.

When conducting a desk tax audit of a tax declaration (calculation) submitted by a taxpayer - a participant in a regional investment project, for taxes, in the calculation of which tax benefits were used, provided for participants in regional investment projects by this Code and (or) laws of the constituent entities of the Russian Federation, the tax authority has the right demand from such a taxpayer information and documents confirming the compliance of the indicators of the implementation of a regional investment project with the requirements for regional investment projects and (or) their participants established by this Code and (or) the laws of the relevant constituent entities of the Russian Federation.

An in-house tax audit of the calculation of insurance premiums, in which the expenses for the payment of insurance coverage for compulsory social insurance in case of temporary disability and in connection with maternity are declared, is carried out taking into account the provisions established by Chapter 34 of this Code.

1. An in-house tax audit is conducted at the location of the tax authority on the basis of tax declarations (calculations) and documents submitted by the taxpayer, as well as other documents on the activities of the taxpayer, available to the tax authority. A special declaration submitted in accordance with the Federal Law "On the Voluntary Declaration by Individuals of Assets and Accounts (Deposits) in Banks and on Amendments to Certain Legislative Acts of the Russian Federation", and (or) the documents and (or) information attached to it, and also, the information contained in the specified special declaration and (or) documents cannot be the basis for conducting a desk tax audit.

An in-house tax audit of the calculation of the financial result of an investment partnership is carried out by the tax authority at the place of registration of the participant in the investment partnership agreement - the managing partner responsible for maintaining tax records (hereinafter in this article - the managing partner responsible for maintaining tax records).

1.1. When submitting a tax declaration (calculation) for the tax (reporting) period for which tax monitoring is carried out, a desk tax audit is not carried out, except for the following cases:

1) submission of a tax declaration (calculation) later than July 1 of the year following the period for which tax monitoring is carried out;

2) submission of a value added tax return, in which the right to a tax refund is declared, or an excise tax return, in which the amount of excise to be reimbursed is declared;

3) submission of an amended tax return (calculation), in which the amount of tax payable to the budget system of the Russian Federation is reduced or the amount of the resulting loss is increased in comparison with the previously submitted tax declaration (calculation);

4) early termination of tax monitoring.

ConsultantPlus: note.

P. 2 Art. 88 (as amended by the Federal Law of 08/03/2018 N 302-FZ) applies to in-house tax audits conducted on the basis of VAT tax returns submitted to the tax authorities after 09/03/2018.

2. An in-house tax audit is carried out by authorized officials of the tax authority in accordance with their official duties without any special decision of the head of the tax authority within three months from the date of submission by the taxpayer of a tax declaration (calculation) (within six months from the date of submission by a foreign organization, registered with a tax authority in accordance with paragraph 4.6 of Article 83 of this Code, a tax return for value added tax), unless otherwise provided by this paragraph.

(see text in previous edition)

If the tax declaration (calculation) is not submitted by the taxpayer - the controlling person of the organization, recognized as such in accordance with Chapter 3.4 of this Code, or by the foreign organization subject to registration with the tax authority in accordance with paragraph 4.6 of Article 83 of this Code, to the tax body within the established period, authorized officials of the tax authority have the right to conduct a desk tax audit based on the documents (information) they have about the taxpayer, as well as data on other similar taxpayers within three months (within six months for a foreign organization subject to registration on accounting with a tax authority in accordance with paragraph 4.6 of Article 83 of this Code) from the date of expiration of the deadline for submission of such a tax declaration (calculation) established by the legislation on taxes and fees.

(see text in previous edition)

If before the end of the in-house tax audit of the documents (information) available to the tax authority, the taxpayer submits a tax declaration, the in-house tax audit is terminated and a new in-house tax audit begins on the basis of the submitted tax declaration. The termination of a desk tax audit means the termination of all actions of the tax authority in relation to the documents (information) held by the tax authority. At the same time, documents (information) received by the tax authority as part of the terminated in-house tax audit may be used in carrying out tax control measures in relation to the taxpayer.

An in-house tax audit based on a value added tax return, documents submitted to the tax authority, as well as other documents on the activities of the taxpayer held by the tax authority, is carried out within two months from the date of submission of such a tax return (within six months from date of submission by a foreign organization registered with a tax authority in accordance with paragraph 4.6 of Article 83 of this Code, a tax return for value added tax).

If, before the end of the in-house tax audit of the value-added tax return, the tax authority establishes signs indicating a possible violation of the legislation on taxes and fees, the head (deputy head) of the tax authority has the right to decide to extend the term for the in-house tax audit. The deadline for an in-house tax audit may be extended up to three months from the date of submission of a tax return for value added tax (except for an in-house tax audit of a tax return for value added tax submitted by a foreign organization registered with a tax authority in accordance with paragraph 4.6 of Article 83 of this Code).

(see text in previous edition)

3. If an in-house tax audit reveals errors in the tax declaration (calculation) and (or) contradictions between the information contained in the submitted documents, or if the information provided by the taxpayer is found to be inconsistent with the information contained in the documents held by the tax authority and received by him in during the course of tax control, the taxpayer is informed about this with a requirement to provide the necessary explanations or make appropriate corrections within the prescribed period within five days.

When conducting an in-house tax audit on the basis of an updated tax declaration (calculation), in which the amount of tax payable to the budget system of the Russian Federation is reduced in comparison with the previously submitted tax declaration (calculation), the tax authority has the right to require the taxpayer to submit within five days necessary explanations justifying the change in the relevant indicators of the tax declaration (calculation).

(see text in previous edition)

When conducting a desk tax audit of a tax declaration (calculation) in which the amount of the loss received in the relevant reporting (tax) period is declared, the tax authority has the right to require the taxpayer to provide the necessary explanations within five days justifying the amount of the loss received.

Taxpayers who are obligated by this Code to submit a tax return for value added tax in electronic form, when conducting a desk tax audit of such a tax return, submit the explanations provided for in this paragraph in electronic form via telecommunication channels through an electronic document management operator in the format established by federal executive body authorized to control and supervise taxes and fees. When submitting the specified explanations on paper, such explanations are not considered submitted.

3.1. If a foreign organization subject to registration with a tax authority in accordance with paragraph 4.6 of Article 83 of this Code fails to submit a tax return on value added tax within 30 calendar days from the date of expiration of the established deadline for its submission, the tax authority shall send a notification to such organization about the need to file such a tax return. The form and format of the said notification shall be approved by the federal executive body authorized to exercise control and supervision in the field of taxes and fees.

4. A taxpayer who submits explanations to the tax authority regarding the identified errors in the tax declaration (calculation), contradictions between the information contained in the submitted documents, changes in the relevant indicators in the submitted revised tax declaration (calculation), in which the amount of tax payable to the budget is reduced system of the Russian Federation, as well as the amount of the resulting loss, is entitled to additionally submit to the tax authority extracts from the tax and (or) accounting registers and (or) other documents confirming the accuracy of the data entered in the tax declaration (calculation).

(see text in previous edition)

5. A person conducting a cameral tax audit is obliged to consider the explanations and documents submitted by the taxpayer. If, after consideration of the submitted explanations and documents or in the absence of explanations from the taxpayer, the tax authority establishes the fact of a tax offense or other violation of the legislation on taxes and fees, officials of the tax authority are required to draw up an audit report in the manner prescribed by Article 100 of this Code.

6. When conducting a desk tax audit, a tax authority has the right to demand from a taxpayer-organization or from a taxpayer-individual entrepreneur to submit, within five days, the necessary explanations about transactions (property) for which tax benefits have been applied, and (or) to demand in the prescribed manner from these taxpayers documents confirming their right to such tax benefits.

(see text in previous edition)

7. When conducting a desk tax audit, a tax authority is not entitled to request additional information and documents from a taxpayer, unless otherwise provided by this Article or unless the submission of such documents together with a tax declaration (calculation) is provided for by this Code.

8. When filing a tax return for value added tax, in which the right to a tax refund is declared, a desk tax audit is carried out taking into account the specifics provided for in this paragraph, on the basis of tax returns and documents submitted by the taxpayer in accordance with this Code.

The tax authority has the right to demand from the taxpayer documents confirming, in accordance with Article 172 of this Code, the legality of applying tax deductions.

8.1. If any discrepancies are identified between the information on transactions contained in the value added tax tax return, or if there is a discrepancy between the information on transactions contained in the value added tax tax return submitted by the taxpayer and the information on these transactions contained in the tax return on tax on value added, submitted to the tax authority by another taxpayer (another person who, in accordance with Chapter 21 of this Code, is entrusted with the obligation to submit a tax return on value added tax), or in the register of received and issued invoices submitted to the tax body by a person who, in accordance with Chapter 21 of this Code, is entrusted with the corresponding obligation, if such contradictions, inconsistencies indicate an understatement of the amount of value added tax payable to the budget system of the Russian Federation, or on the overstatement of the amount of value added tax declared for reimbursement, the tax authority is also entitled to demand from the taxpayer invoices, primary and other documents related to these operations.

(see text in previous edition)

8.2. When conducting a desk tax audit of a tax declaration (calculation) for corporate income tax, personal income tax of a participant in an investment partnership agreement, the tax authority has the right to demand from him information on the period of his participation in such an agreement, on the share of profit (expenses, losses) attributable to him ) investment partnership, as well as use any information about the activities of the investment partnership available to the tax authority.

8.3. When conducting a desk tax audit on the basis of an updated tax declaration (calculation) submitted after two years from the date set for filing a tax declaration (calculation) for the relevant tax for the relevant reporting (tax) period, in which the amount of tax payable in the budget system of the Russian Federation, or the amount of the resulting loss is increased in comparison with the previously submitted tax declaration (calculation), the tax authority has the right to demand from the taxpayer primary and other documents confirming the change in information in the relevant indicators of the tax declaration (calculation), and analytical registers of tax accounting, on the basis of which the specified indicators are formed before and after their changes.

(see text in previous edition)

8.4. When conducting an in-house tax audit of an excise tax return in which the tax deductions provided for by Article 200 of this Code are declared in connection with the return by the buyer to the taxpayer of previously sold excisable goods (with the exception of alcoholic and (or) excisable alcohol-containing products), the excise tax return submitted in connection with the return by a taxpayer - a producer of alcoholic and (or) excisable alcohol-containing products of ethyl alcohol to a supplier - a producer of ethyl alcohol, of an excise tax return reflecting tax deductions for excise amounts paid by the taxpayer when importing excisable goods into the territory of the Russian Federation, subsequently used as raw materials for the production of excisable goods, the tax authority has the right to demand from the taxpayer primary and other documents confirming the return of excisable goods and the legitimacy of applying the said tax deductions, with the exception of documents previously submitted to the tax authorities on other grounds.

8.5. When conducting a desk tax audit of a tax declaration for value added tax, the tax authority has the right to demand from a foreign organization registered in accordance with paragraph 4.6 of Article 83 of this Code, documents (information) confirming that the place of provision of the services specified in this Code, the tax authority has the right to demand from the taxpayer documents confirming the legitimacy of the application of the said tax deductions, in the event of a discrepancy between the information on such tax deductions reflected in the tax declaration and the information available to the tax authority. Clause 1 of this Article, demand from the taxpayer other documents that are the basis for the calculation and payment of such taxes.

9.1. If, before the end of the in-house tax audit, the taxpayer submits an amended tax return (calculation) in the manner prescribed by Article 81 of this Code, the in-house tax audit of the previously filed declaration (calculation) is terminated and a new in-house tax audit begins on the basis of the amended tax declaration (calculation) . The termination of a desk tax audit means the termination of all actions of the tax authority in relation to the previously filed tax declaration (calculation). At the same time, the documents (information) received by the tax authority as part of the terminated in-house tax audit may be used in carrying out tax control measures in relation to the taxpayer.

When conducting an in-house tax audit of a consolidated group of taxpayers, a tax authority has the right to demand from the responsible participant in this group copies of documents that must be submitted with a tax return for corporate income tax for a consolidated group of taxpayers in accordance with Chapter 25 of this Code, including those relating to activities other members of the audited group.

Necessary explanations and documents on the consolidated group of taxpayers shall be submitted to the tax authority by the responsible member of this group.

12. When conducting a desk tax audit of a tax declaration (calculation) submitted by a taxpayer - a participant in a regional investment project, for taxes, in the calculation of which tax benefits were used, provided for participants in regional investment projects by this Code and (or) laws of the constituent entities of the Russian Federation, the tax the body has the right to demand from such a taxpayer information and documents confirming the compliance of the indicators of the implementation of a regional investment project with the requirements for regional investment projects and (or) their participants established by this Code and (or) the laws of the relevant constituent entities of the Russian Federation.

13. An in-house tax audit of the calculation of insurance premiums, in which the expenses for the payment of insurance coverage for compulsory social insurance in case of temporary disability and in connection with maternity are declared, is carried out taking into account the provisions established by Chapter 34 of this Code.

1. An in-house tax audit is conducted at the location of the tax authority on the basis of tax declarations (calculations) and documents submitted by the taxpayer, as well as other documents on the activities of the taxpayer, available to the tax authority. A special declaration submitted in accordance with the Federal Law "On the Voluntary Declaration by Individuals of Assets and Accounts (Deposits) in Banks and on Amendments to Certain Legislative Acts of the Russian Federation", and (or) the documents and (or) information attached to it, and also, the information contained in the specified special declaration and (or) documents cannot be the basis for conducting a desk tax audit.

An in-house tax audit of the calculation of the financial result of an investment partnership is carried out by the tax authority at the place of registration of the participant in the investment partnership agreement - the managing partner responsible for maintaining tax records (hereinafter in this article - the managing partner responsible for maintaining tax records).

1.1. When submitting a tax declaration (calculation) for the tax (reporting) period for which tax monitoring is carried out, a desk tax audit is not carried out, except for the following cases:

1) submission of a tax declaration (calculation) later than July 1 of the year following the period for which tax monitoring is carried out;

2) submission of a value added tax return, in which the right to a tax refund is declared, or an excise tax return, in which the amount of excise to be reimbursed is declared;

3) submission of an amended tax return (calculation), in which the amount of tax payable to the budget system of the Russian Federation is reduced or the amount of the resulting loss is increased in comparison with the previously submitted tax declaration (calculation);

4) early termination of tax monitoring.

2. An in-house tax audit is carried out by authorized officials of the tax authority in accordance with their official duties without any special decision of the head of the tax authority within three months from the date of submission by the taxpayer of a tax declaration (calculation) (within six months from the date of submission by a foreign organization, registered with a tax authority in accordance with paragraph 4.6 of Article 83 of this Code, a tax return for value added tax), unless otherwise provided by this paragraph.

If the tax declaration (calculation) is not submitted by the taxpayer - the controlling person of the organization, recognized as such in accordance with Chapter 3.4 of this Code, or by the foreign organization subject to registration with the tax authority in accordance with paragraph 4.6 of Article 83 of this Code, to the tax body within the established period, authorized officials of the tax authority have the right to conduct a desk tax audit based on the documents (information) they have about the taxpayer, as well as data on other similar taxpayers within three months (within six months for a foreign organization subject to registration on accounting with a tax authority in accordance with paragraph 4.6 of Article 83 of this Code) from the date of expiration of the deadline for submission of such a tax declaration (calculation) established by the legislation on taxes and fees.

If before the end of the in-house tax audit of the documents (information) available to the tax authority, the taxpayer submits a tax declaration, the in-house tax audit is terminated and a new in-house tax audit begins on the basis of the submitted tax declaration. The termination of a desk tax audit means the termination of all actions of the tax authority in relation to the documents (information) held by the tax authority. At the same time, documents (information) received by the tax authority as part of the terminated in-house tax audit may be used in carrying out tax control measures in relation to the taxpayer.

An in-house tax audit based on a value added tax return, documents submitted to the tax authority, as well as other documents on the activities of the taxpayer held by the tax authority, is carried out within two months from the date of submission of such a tax return (within six months from date of submission by a foreign organization registered with a tax authority in accordance with paragraph 4.6 of Article 83 of this Code, a tax return for value added tax).

If, before the end of the in-house tax audit of the value-added tax return, the tax authority establishes signs indicating a possible violation of the legislation on taxes and fees, the head (deputy head) of the tax authority has the right to decide to extend the term for the in-house tax audit. The deadline for an in-house tax audit may be extended up to three months from the date of submission of a tax return for value added tax (except for an in-house tax audit of a tax return for value added tax submitted by a foreign organization registered with a tax authority in accordance with paragraph 4.6 of Article 83 of this Code).

3. If an in-house tax audit reveals errors in the tax declaration (calculation) and (or) contradictions between the information contained in the submitted documents, or if the information provided by the taxpayer is found to be inconsistent with the information contained in the documents held by the tax authority and received by him in during the course of tax control, the taxpayer is informed about this with a requirement to provide the necessary explanations or make appropriate corrections within the prescribed period within five days.

When conducting an in-house tax audit on the basis of an updated tax declaration (calculation), in which the amount of tax payable to the budget system of the Russian Federation is reduced in comparison with the previously submitted tax declaration (calculation), the tax authority has the right to require the taxpayer to submit within five days necessary explanations justifying the change in the relevant indicators of the tax declaration (calculation).

When conducting a desk tax audit of a tax declaration (calculation) in which the amount of the loss received in the relevant reporting (tax) period is declared, the tax authority has the right to require the taxpayer to provide the necessary explanations within five days justifying the amount of the loss received.

Taxpayers who are obliged by this Code to submit a tax return for value added tax in electronic form, when conducting a desk tax audit of such a tax return, submit the explanations provided for in this paragraph in electronic form via telecommunication channels through an electronic document management operator in the format established by federal executive body authorized to control and supervise taxes and fees. When submitting the specified explanations on paper, such explanations are not considered submitted.

3.1. If a foreign organization subject to registration with a tax authority in accordance with paragraph 4.6 of Article 83 of this Code fails to submit a tax return on value added tax within 30 calendar days from the date of expiration of the established deadline for its submission, the tax authority shall send a notification to such organization about the need to file such a tax return. The form and format of the said notification shall be approved by the federal executive body authorized to exercise control and supervision in the field of taxes and fees.

4. A taxpayer who submits explanations to the tax authority regarding the identified errors in the tax declaration (calculation), contradictions between the information contained in the submitted documents, changes in the relevant indicators in the submitted revised tax declaration (calculation), in which the amount of tax payable to the budget is reduced system of the Russian Federation, as well as the amount of the resulting loss, is entitled to additionally submit to the tax authority extracts from the tax and (or) accounting registers and (or) other documents confirming the accuracy of the data entered in the tax declaration (calculation).

5. A person conducting a cameral tax audit is obliged to consider the explanations and documents submitted by the taxpayer. If, after consideration of the submitted explanations and documents or in the absence of explanations from the taxpayer, the tax authority establishes the fact of a tax offense or other violation of the legislation on taxes and fees, officials of the tax authority are required to draw up an audit report in the manner prescribed by Article 100 of this Code.

6. When conducting a desk tax audit, a tax authority has the right to demand from a taxpayer-organization or from a taxpayer-individual entrepreneur to submit, within five days, the necessary explanations about transactions (property) for which tax benefits have been applied, and (or) to demand in the prescribed manner from these taxpayers documents confirming their right to such tax benefits.

7. When conducting a desk tax audit, a tax authority is not entitled to request additional information and documents from a taxpayer, unless otherwise provided by this Article or unless the submission of such documents together with a tax declaration (calculation) is provided for by this Code.

8. When filing a tax return for value added tax, in which the right to a tax refund is declared, a desk tax audit is carried out taking into account the specifics provided for in this paragraph, on the basis of tax returns and documents submitted by the taxpayer in accordance with this Code.

The tax authority has the right to demand from the taxpayer documents confirming, in accordance with Article 172 of this Code, the legality of applying tax deductions.

8.1. If any discrepancies are identified between the information on transactions contained in the value added tax tax return, or if there is a discrepancy between the information on transactions contained in the value added tax tax return submitted by the taxpayer and the information on these transactions contained in the tax return on tax on value added, submitted to the tax authority by another taxpayer (another person who, in accordance with Chapter 21 of this Code, is entrusted with the obligation to submit a tax return on value added tax), or in the register of received and issued invoices submitted to the tax body by a person who, in accordance with Chapter 21 of this Code, is entrusted with the corresponding obligation, if such contradictions, inconsistencies indicate an understatement of the amount of value added tax payable to the budget system of the Russian Federation, or on the overstatement of the amount of value added tax declared for reimbursement, the tax authority is also entitled to demand from the taxpayer invoices, primary and other documents related to these operations.

8.2. When conducting a desk tax audit of a tax declaration (calculation) for corporate income tax, personal income tax of a participant in an investment partnership agreement, the tax authority has the right to demand from him information on the period of his participation in such an agreement, on the share of profit (expenses, losses) attributable to him ) investment partnership, as well as use any information about the activities of the investment partnership available to the tax authority.

8.3. When conducting a desk tax audit on the basis of an updated tax declaration (calculation) submitted after two years from the date set for filing a tax declaration (calculation) for the relevant tax for the relevant reporting (tax) period, in which the amount of tax payable in the budget system of the Russian Federation, or the amount of the resulting loss is increased in comparison with the previously submitted tax declaration (calculation), the tax authority has the right to demand from the taxpayer primary and other documents confirming the change in information in the relevant indicators of the tax declaration (calculation), and analytical registers of tax accounting, on the basis of which the specified indicators are formed before and after their changes.

8.4. When conducting an in-house tax audit of an excise tax return in which the tax deductions provided for by Article 200 of this Code are declared in connection with the return by the buyer to the taxpayer of previously sold excisable goods (with the exception of alcoholic and (or) excisable alcohol-containing products), the excise tax return submitted in connection with the return by a taxpayer - a producer of alcoholic and (or) excisable alcohol-containing products of ethyl alcohol to a supplier - a producer of ethyl alcohol, of an excise tax return reflecting tax deductions for excise amounts paid by the taxpayer when importing excisable goods into the territory of the Russian Federation, subsequently used as raw materials for the production of excisable goods, the tax authority has the right to demand from the taxpayer primary and other documents confirming the return of excisable goods and the legitimacy of applying the said tax deductions, with the exception of documents previously submitted to the tax authorities on other grounds.

8.5. When conducting a desk tax audit of a tax declaration for value added tax, the tax authority has the right to demand from a foreign organization registered in accordance with paragraph 4.6 of Article 83 of this Code, documents (information) confirming that the place of provision of services specified in paragraph 1 of Article 174.2 of this Code, the territory of the Russian Federation is recognized, as well as other information (information) regarding such services.

8.6. When conducting a desk tax audit of the calculation of insurance premiums, the tax authority has the right to demand from the payer of insurance premiums, in accordance with the established procedure, information and documents confirming the validity of the reflection of amounts not subject to insurance premiums and the application of reduced rates of insurance premiums.

8.7. When conducting an in-house tax audit of a tax return for value added tax, in which the tax deductions provided for in paragraph 4.1 of Article 171 of this Code are declared, the tax authority has the right to demand from the taxpayer documents confirming the legality of applying the specified tax deductions, in case of discrepancy between those reflected in the tax return information about such tax deductions to information available to the tax authority.

8.8. When conducting an in-house tax audit of a corporate income tax return claiming an investment tax deduction provided for in Article 286.1 of this Code, the tax authority has the right to require the taxpayer to submit, within five days, the necessary explanations regarding the application of the investment tax deduction, and (or) demand, in accordance with the established procedure, from the taxpayer primary and other documents confirming the legality of applying such a tax deduction.

9. When conducting a desk tax audit on taxes related to the use of natural resources, the tax authorities have the right, in addition to the documents specified in paragraph 1 of this article, to demand from the taxpayer other documents that are the basis for the calculation and payment of such taxes.

9.1. If, before the end of the in-house tax audit, the taxpayer submits an amended tax return (calculation) in the manner prescribed by Article 81 of this Code, the in-house tax audit of the previously filed declaration (calculation) is terminated and a new in-house tax audit begins on the basis of the amended tax declaration (calculation) . The termination of a desk tax audit means the termination of all actions of the tax authority in relation to the previously filed tax declaration (calculation). At the same time, the documents (information) received by the tax authority as part of the terminated in-house tax audit may be used in carrying out tax control measures in relation to the taxpayer.

10. The rules provided for by this article also apply to payers of fees, payers of insurance premiums, tax agents, other persons who are obligated to submit a tax declaration (calculation), unless otherwise provided by this Code.

11. An in-house tax audit of a consolidated group of taxpayers is carried out in the manner prescribed by this article, on the basis of tax declarations (calculations) and documents submitted by the responsible participant in this group, as well as other documents on the activities of this group, available to the tax authority.

When conducting an in-house tax audit of a consolidated group of taxpayers, a tax authority has the right to demand from the responsible participant in this group copies of documents that must be submitted with a tax return for corporate income tax for a consolidated group of taxpayers in accordance with Chapter 25 of this Code, including those relating to activities other members of the audited group.

Necessary explanations and documents on the consolidated group of taxpayers shall be submitted to the tax authority by the responsible member of this group.

12. When conducting a desk tax audit of a tax declaration (calculation) submitted by a taxpayer - a participant in a regional investment project, for taxes, in the calculation of which tax benefits were used, provided for participants in regional investment projects by this Code and (or) laws of the constituent entities of the Russian Federation, the tax the body has the right to demand from such a taxpayer information and documents confirming the compliance of the indicators of the implementation of a regional investment project with the requirements for regional investment projects and (or) their participants established by this Code and (or) the laws of the relevant constituent entities of the Russian Federation.

13. An in-house tax audit of the calculation of insurance premiums, in which the expenses for the payment of insurance coverage for compulsory social insurance in case of temporary disability and in connection with maternity are declared, is carried out taking into account the provisions established by Chapter 34 of this Code.

(as amended by Federal Law No. 137-FZ of July 27, 2006)

1. An in-house tax audit is conducted at the location of the tax authority on the basis of tax declarations (calculations) and documents submitted by the taxpayer, as well as other documents on the activities of the taxpayer, available to the tax authority.

An in-house tax audit of the calculation of the financial result of an investment partnership is carried out by the tax authority at the place of registration of the participant in the investment partnership agreement - the managing partner responsible for maintaining tax records (hereinafter in this article - the managing partner responsible for maintaining tax records).

(paragraph introduced by Federal Law No. 336-FZ of November 28, 2011)

2. An in-house tax audit is carried out by authorized officials of the tax authority in accordance with their official duties without any special decision of the head of the tax authority within three months from the date of submission of the tax declaration (calculation) by the taxpayer.

(Clause 2 as amended by Federal Law No. 224-FZ of November 26, 2008)

3. If an in-house tax audit reveals errors in the tax declaration (calculation) and (or) contradictions between the information contained in the submitted documents, or if the information provided by the taxpayer is found to be inconsistent with the information contained in the documents held by the tax authority and received by him in during the course of tax control, the taxpayer is informed about this with a requirement to provide the necessary explanations or make appropriate corrections within the prescribed period within five days.

4. A taxpayer who submits explanations to the tax authority regarding the identified errors in the tax declaration (calculation) and (or) contradictions between the information contained in the submitted documents, has the right to additionally submit to the tax authority extracts from the tax and (or) accounting registers and (or ) other documents confirming the accuracy of the data entered in the tax declaration (calculation).

5. A person conducting a cameral tax audit is obliged to consider the explanations and documents submitted by the taxpayer. If, after consideration of the submitted explanations and documents or in the absence of explanations from the taxpayer, the tax authority establishes the fact of a tax offense or other violation of the legislation on taxes and fees, officials of the tax authority are required to draw up an audit report in the manner prescribed by Article 100 of this Code.

6. When conducting in-house tax audits, the tax authorities are also entitled to demand, in accordance with the established procedure, from taxpayers who use tax benefits documents confirming the right of these taxpayers to these tax benefits.

7. When conducting a desk tax audit, a tax authority is not entitled to request additional information and documents from a taxpayer, unless otherwise provided by this Article or unless the submission of such documents together with a tax declaration (calculation) is provided for by this Code.

8. When filing a tax return for value added tax, in which the right to a tax refund is declared, a desk tax audit is carried out taking into account the specifics provided for in this paragraph, on the basis of tax returns and documents submitted by the taxpayer in accordance with this Code.

The tax authority has the right to demand from the taxpayer documents confirming, in accordance with Article 172 of this Code, the legality of applying tax deductions.

8.1. When conducting a desk tax audit of a tax declaration (calculation) for corporate income tax, personal income tax of a participant in an investment partnership agreement, the tax authority has the right to demand from him information on the period of his participation in such an agreement, on the share of profit (expenses, losses) attributable to him ) investment partnership, as well as use any information about the activities of the investment partnership available to the tax authority.

(Clause 8.1 was introduced by Federal Law No. 336-FZ of November 28, 2011)

9. When conducting a desk tax audit on taxes related to the use of natural resources, the tax authorities have the right, in addition to the documents specified in paragraph 1 of this article, to demand from the taxpayer other documents that are the basis for the calculation and payment of such taxes.

9.1. If, before the end of the in-house tax audit, the taxpayer submits an amended tax return (calculation) in the manner prescribed by Article 81 of this Code, the in-house tax audit of the previously filed declaration (calculation) is terminated and a new in-house tax audit begins on the basis of the amended tax declaration (calculation) . The termination of a desk tax audit means the termination of all actions of the tax authority in relation to the previously filed tax declaration (calculation). At the same time, the documents (information) received by the tax authority as part of the terminated in-house tax audit may be used in carrying out tax control measures in relation to the taxpayer.

(Clause 9.1 was introduced by Federal Law No. 224-FZ of November 26, 2008)

10. The rules provided for by this article also apply to payers of fees, tax agents, unless otherwise provided by this Code.

11. An in-house tax audit of a consolidated group of taxpayers is carried out in the manner prescribed by this article, on the basis of tax declarations (calculations) and documents submitted by the responsible participant in this group, as well as other documents on the activities of this group, available to the tax authority.

When conducting an in-house tax audit of a consolidated group of taxpayers, a tax authority has the right to demand from the responsible participant in this group copies of documents that must be submitted with a tax return for corporate income tax for a consolidated group of taxpayers in accordance with Chapter 25 of this Code, including those relating to activities other members of the audited group.

Necessary explanations and documents on the consolidated group of taxpayers shall be submitted to the tax authority by the responsible member of this group.