Having received, the taxpayer has the right to submit written objections to the tax authority (clause 6 of article 100 of the Tax Code of the Russian Federation). This can be done if:
- the taxpayer does not agree with the conclusions and proposals of the tax inspector on the merits;
- if there is a need to point out to the head of the inspectorate (his deputy) errors, inaccuracies in the act and (or) violation of the rights of the taxpayer during the audit.
Note. The taxpayer has the right to submit objections to the act of a desk audit. And thus influence the decision-making as a whole based on the results of a desk audit.
Submission of objections is the right of the taxpayer, i.e. no objection can be filed. Moreover, failure to submit objections does not mean that the taxpayer fully agrees with everything stated in the act. The Tax Code of the Russian Federation gives the taxpayer the right in any case to provide explanations on the acts of inspections (clause 7, clause 1, article 21 of the Tax Code of the Russian Federation):
- in the course of consideration of tax audit materials (paragraph 1, clause 4, article 101 of the Tax Code of the Russian Federation);
- when appealing decisions on such acts to a higher tax authority and in the event of a trial (Articles 137 - 138 of the Tax Code of the Russian Federation).
When should the right be exercised?
You should exercise your right to, for example, if the taxpayer categorically disagrees with the conclusions made by the tax authorities and intends to defend his position before the head of the tax authority, in a higher authority or court.
Practice shows that it makes no sense to focus only on formal violations during a desk audit (for example, violation of the deadline for an audit). And it makes no sense to file objections based only on formal violations. Moreover, it is impractical, since the tax authorities will be able to correct minor shortcomings in a timely manner. Accordingly, the taxpayer will lose additional "trump cards", because it will be possible to point out formal shortcomings in court.
Thus, one should object only to those conclusions that are formulated in the descriptive and final parts of the act of a desk audit.
The taxpayer must understand that only a violation of the deadline for drawing up an act or a three-month period for conducting a desk audit will not prevent the IFTS from making a decision.
By shape
Objections are submitted in writing and in any form. They can be submitted:
- on the act of cameral inspection as a whole;
- into its individual parts (clause 6, article 100 of the Tax Code of the Russian Federation).
The introductory part states:
- date of submission of objections;
- name of the organization or full name individual;
- address of location for an organization or address of residence for an individual;
- TIN, KPP;
- the name of the tax authority to which objections are submitted;
- FULL NAME. and the position of the tax inspector who conducted the desk audit;
- according to which declaration (calculation) the audit was carried out (tax, period);
- start and end dates of the test.
Specify:
- objections to specific conclusions and (or) proposals;
- the amount with the collection of which the taxpayer does not agree;
- arguments of both sides - the taxpayer and the inspector.
Arguments should be stated briefly, clearly, with references to the Tax Code of the Russian Federation.
The signature of the head or individual, as well as the representative (if any) is put. A stamp is affixed (if any).
Required Applications
Strengthen the position of the taxpayer can:
- judgments. These may be decisions of the relevant FAS or decisions of the Supreme Arbitration Court of the Russian Federation;
- letters from the Ministry of Finance of Russia, the Federal Tax Service of Russia, the Federal Tax Service for a constituent entity of the Russian Federation or written explanations from the Federal Tax Service of Russia.
But the correctness of the taxpayer is best confirmed by the relevant documents - accounting registers, "primary", etc. The documents are attached as certified copies.
Necessary clarification: the taxpayer has the right to attach documents, but is not obliged to do so (clause 6, article 100 of the Tax Code of the Russian Federation). However, the availability of documents can significantly affect the adoption of a positive decision.
How legitimate is it to submit missing documents to a higher authority or court? The taxpayer, in support of his objections to the act, may submit documents and other evidence to the court, regardless of whether they were submitted to the tax authority on time (clause 6, article 100 of the Tax Code of the Russian Federation).
The Supreme Arbitration Court of the Russian Federation indicated that the court is obliged to accept and evaluate the documents submitted to the court session (paragraph 29 of the Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated February 28, 2001 N 5). This decision is still relevant, but this position is not applicable if the documents were already requested by the Federal Tax Service during the audit, but were not submitted to the inspection before the decision was made without a good reason. Valid reasons for non-submission of documents can be considered, for example, the following:
- there is no evidence that the tax authority sent the taxpayer a request to submit documents;
- there is no evidence of proper delivery of the demand;
- the documents were seized;
- the request was not received due to the fault of the postal employees, etc.
Submit objections
To draw up and submit objections, the taxpayer is given 15 working days from the date of receipt of a copy of the act of a desk audit (Article 100 of the Tax Code of the Russian Federation). The term for filing objections is calculated from the day following the day when you received the act of a desk audit (clause 2, article 6.1 of the Tax Code of the Russian Federation).
If the taxpayer does not appear for the act, evades receiving it, etc., then 15 days will be calculated starting from the seventh day after the date of sending the act by mail (paragraph 2, clause 5, article 100, clause 2, article 6.1 of the Tax Code RF).
You can submit objections on any day, including the last day. But, of course, it is better not to pull.
Objections are submitted to the tax authority that carried out the audit and drew up the relevant act.
Objections are considered within 10 days (clause 1 of article 101, clause 6 of article 6.1 of the Tax Code of the Russian Federation).
Note. If it is not possible to submit a document simultaneously with objections, then it is possible to agree on the deadline for their submission with the Federal Tax Service Inspectorate (clause 6, article 100 of the Tax Code of the Russian Federation). Strictly speaking, coordination is not necessary, since the tax authority, when making a decision, is obliged to take into account all the materials it has (clause 1, article 101 of the Tax Code of the Russian Federation).
It is more expedient to make objections in two copies - one remains in the IFTS, the other, with a mark from the office of the IFTS (acceptance mark, date of acceptance, signature and full name of the person who accepted), - with the taxpayer.
You should not send objections to the act of a desk audit by mail, since there is a possibility that the Federal Tax Service of Russia will not receive them before a decision is made on the results of the audit.
Unfortunately, the Tax Code of the Russian Federation does not provide for the possibility of extending the deadline for filing objections.
The period during which the head of the inspection (his deputy) must make a decision is counted from the expiration date of the 15-day period for submitting objections (clause 1, article 101 of the Tax Code of the Russian Federation).
However, objections filed later than the deadline, but before the decision on the results of the audit, must be taken into account when making a decision.
That is, in any case, the taxpayer retains the right to give his explanations in the process of considering the materials of a desk audit (clause 4, article 101 of the Tax Code of the Russian Federation). That is, you can bring your arguments when appealing against the decision based on the results of a desk audit in a higher tax authority or court.
If the right to object is violated
One of the most common violations of the taxpayer's right is to issue a decision before the deadline for filing objections.
A decision made before the expiration of the objection period will be reversed if the taxpayer:
- was not notified of the date of consideration of the materials and
- did not participate in their consideration.
The essential conditions of the procedure for considering tax audit materials include (paragraph 2, clause 14, article 101 of the Tax Code of the Russian Federation):
- ensuring the possibility of the audited taxpayer to participate in the process of consideration of tax audit materials personally and (or) through his representative;
- ensuring the possibility of the taxpayer to provide explanations.
In this case, there is a violation of the essential conditions of the procedure for reviewing the materials of the audit, which is an unconditional basis for canceling the decision based on the results of the audit.
Often the taxpayer is deprived of the opportunity to submit objections, since the act of a desk audit is not handed over before consideration of its materials. For example, the act came by mail after the day on which the review of the audit materials was scheduled.
It is safe to say that the court will decide in favor of the taxpayer if he was not notified of the date of consideration of the audit materials and was not present at it.
If the taxpayer was present during the consideration, then, most likely, the court will not cancel the decision. The consideration procedure involves the announcement of the act and the fact that the taxpayer can give explanations (Article 101 of the Tax Code of the Russian Federation).
It happens that timely objections are not included in the audit materials. The reasons can be very different, but the situation is always the same:
- the taxpayer, being sure that he expressed his position in the objections, does not appear for consideration of the audit materials;
- the head of the inspectorate (his deputy), having not "met" objections, makes a decision without taking into account the objections and explanations of the taxpayer.
Note. It is advisable to be present during the review of the audit materials or to send a representative. In the event that it turns out that no taxpayer objections have been received, it is recommended to stock up on evidence that they were submitted in a timely manner:
- a copy with a mark on the acceptance of the IFTS;
- postal documents - a receipt and a list of attachments (if objections were sent by mail).
Taking into account the fact that the right of the taxpayer to submit objections to the act corresponds to the duty of fiscal officials to accept and consider them as part of the tax audit materials, most likely, the decision of the Federal Tax Service Inspectorate will be canceled in court. However, this is possible if the objections contained information that unequivocally confirms the correctness of the taxpayer.
Objection to the act of a cameral tax audit - a sample of drawing up such a document, as well as practical advice and the nuances of its development became the subject of this article. The final outcome of the dispute for the taxpayer may depend on the timeliness and quality of the response to the act.
The procedure for appealing the results of a desk tax audit in 2018-2019: is a response to an audit report mandatory?
Objections to the act of a cameral tax audit - the form of the response of the audited person to the claims on the declaration submitted by him, expressed in the audit report, provided for by the Tax Code. We can only talk about claims and objections, since the act is drawn up only if violations are found during the desk audit (clause 5, article 88 of the Tax Code of the Russian Federation).
You can learn more about this from our articles on the site:
However, such violations do not necessarily entail tax liability. For example, a taxpayer may incorrectly calculate the amount of advance tax payments. In this situation, there is only an obligation to pay penalties, but not liability for a tax offense.
From the moment of actual or presumed receipt, a period equal to 1 month is calculated for sending written objections by mail or by courier (Clause 6, Article 100 of the Tax Code of the Russian Federation). The response to the act is a right, not an obligation, of the taxpayer. Why and how this right should be used - more on that later.
Why do we need objections to the act of tax audit, the form and details of the objection
For a positive outcome of the dispute with the tax authority for the taxpayer, the consistency of the position of the person being audited is of great importance throughout the time, starting from the moment the request for clarification is received, which is sent when inconsistencies are found in the declaration.
If any arguments and documents appear only at the court session, this not only causes a critical assessment of the court, but may also result in a refusal to deduct (see the decision of the Arbitration Court of the Moscow Region dated 06.22. /2014). Therefore, the development of a legally justified position is not a task of preparing for a trial, but of developing a reasoned response to demands or objections to an act. With proper justification of the position of the taxpayer at these stages, bringing to tax liability may not take place.
Objections are drawn up in the form of a written document (clause 6, article 100 of the Tax Code of the Russian Federation). Their details are developed by practice:
- Name and address of the tax authority where the document is sent.
- An indication of the sender (verified person), if the document is not drawn up on an official form containing the necessary details (name, TIN, address).
- Outgoing number and date.
- Headline: "Objections (in the singular - with one objection in the text) to the act of the cameral tax audit No. __ dated __".
- Text of objections (argumentation).
- List of applications.
- Name of the position of the signatory, signature, full name
In fact, this document does not differ from the future appeal against the decision of the tax authority, so its content must be taken responsibly. It is advisable to take into account such nuances:
- In objections, the verified person:
- expresses disagreement with the conclusions of the inspectors, set out in the act, on the merits (indicates a discrepancy between the actual circumstances, the norms of the Tax Code of the Russian Federation and the explanations of the Ministry of Finance of the Russian Federation on the procedure for calculating taxes and submitting a declaration);
- makes comments of a procedural nature (on violation of the waiting period for explanations, submission of a demand that contradicts paragraph 7 of article 88 of the Tax Code of the Russian Federation, etc.).
- There must be a logic to the presentation. The argument of the inspectors is given, then its refutation, after which there is a transition to the next argument.
- Each argument must serve a specific purpose. In doing so, it must be taken into account that in some cases a result may be obtained that does not correspond to the goals of the objector. This follows from the fact that the existence of an act does not mean the complete completion of the verification. Some of the deficiencies indicated by the audited person can be eliminated by the tax authority by appointing additional tax control measures (clause 6, article 101 of the Tax Code of the Russian Federation).
The objection form can be viewed in the file available for download at the link: Sample response to the act of a cameral tax audit.
Procedure and terms for filing objections
The duty of the tax authority is to wait for the period established by the Tax Code of the Russian Federation, during which the person being audited can submit his objections. In this case, the question may arise about the calculation of this period. Its beginning is the day following the day the act was received or 6 days after it was sent by mail. It expires on the corresponding date after 1 month: if the act is received on May 21, then the deadline expires on June 22, and if it fell on a weekend, then on the next business day (Article 6.1 of the Tax Code of the Russian Federation).
On the question of when an objection is considered to be received on time, 2 positions were expressed: if it is on the last day of the deadline (06/22 in our example):
- actually received, see Resolution No. 09AP-57918/15 of January 29, 2016 of the 9th AAC in case No. A40-137588/15;
- sent by mail (on the envelope and (or) the inventory of the attachment there is an imprint of the stamp of the post office), see clause 8 of Art. 6.1 of the Tax Code of the Russian Federation, Resolution of the 16th AAC dated January 25, 2011 No. 16AP-372/2009 in case No. A20-2255/2008.
It should be taken into account that the audited person has other opportunities to express his opinion before a decision is made:
- By giving explanations during the consideration of the case (paragraph 2, clause 2, article 101 of the Tax Code of the Russian Federation).
- Submission of documents and explanations (clauses 3, 8 of article 88 of the Tax Code of the Russian Federation).
- Filing updated tax return, which will be taken into account without fail if it is received before the end of the 3-month verification period. In this case, the verification and the course of all terms begin anew (paragraph 3, clause 2, article 88 of the Tax Code of the Russian Federation).
So, objections to the act of a cameral tax audit must be submitted in writing and contain arguments aimed at refuting the arguments of the inspectors set forth in the act. Documents (their copies) may be attached to them. The term for sending is 1 month from the date of receipt of the act.
After the tax audit, the organization receives an act on its results within the prescribed period. In case of disagreement with the content of the act, the taxpayer has the right to submit reasoned objections. Objections are an expression of disagreement with the findings of the audit with reference to the official legislative framework. Written objections are accompanied by oral explanations, the provision of the necessary documents.
As a result, the decision may be canceled tax office in whole or in a separate part according to the results of cameral and on-site inspections. It is very important to build the right strategy. Due to the complexity of this task, it can only be solved in a team. You will need the help of a tax consultant, a lawyer. The participation of an anti-crisis and arbitration manager, an auditor is optimal.
Appeal steps
It is permissible to express claims and objections within a certain period of time after familiarization with the inspection report. They must be sent to the tax authority (superior), in the absence of the desired result, go to court.
Obtaining an act of the performed check
According to the results of the control (on-site or cameral), an act should be drawn up indicating the facts of violations found with the signature of the inspector. Two months are given for this from the period of issuing a certificate of a completed tax audit. And according to the results of the cameral control, only 10 days are allotted for this procedure if violations in the calculation of fees (taxes) are detected. In the absence of such, the act is not relevant at all.
Within five calendar days, the act must be handed over to the subject of verification. If he refuses to receive it, then this is noted in the act that is sent by registered mail. The time of its delivery is supposed to be considered the sixth day from the date of departure. The taxpayer has the right not to sign the act, but this indirectly may raise suspicions of his dishonesty. In addition, signing it does not mean unconditional agreement with the conclusions.
The taxpayer may disagree with the act by presenting his objections. In this case, he can use the right to provide the tax authority with his explanations and disagreement with the results. Motivated objections must be submitted within a month. The beginning of such a period is considered to be following the delivery this act day.
IMPORTANT: Already at the stage of delivery of the act, it is necessary to pay attention in order to track possible procedural violations on the part of the inspectors. This can help in the future in asserting their rights. After all, serious violations already at this stage can serve as a reason for the cancellation (full or partial) of the decision of the tax commission.
The alleged errors in the act may be as follows:
- arithmetic - errors in calculations; as a result - inaccurate calculation of accrued fines and penalties;
- erroneous assessment of documents, facts;
- misjudgment business transactions.
Many errors in the procedure of inspection work can be eliminated even in the process of studying the results of the inspection. Additional measures for this purpose may be initiated by the head of the inspectorate. Therefore, it is not recommended to voice the main claims at this time. It is better to use them during the period when the final decision on the act is made, by contacting the instance of a higher authority or the court.
Violations of tax control can conditionally be differentiated into two groups: procedural, material (incorrect interpretation of the regulations). If there are objections to the procedural actions, it is possible to decide on additional control measures, and this is risky.
Pre-trial appeal procedure
Or - filing objections to a higher authority. By different types tax audits, a procedure for pre-trial resolution of tax disputes has been developed. A person has the right to go to court upon completion of an attempt to resolve the issue in a higher body. Before you decide to appeal the results, you need to seriously weigh everything, to understand the essence of your claims.
Development sequence
- careful study of the submitted act of the audit;
- singling out points on which there are disagreements;
- drawing up the actual objections to the content of the act or to certain parts of it in a free form.
Objections must be submitted in writing in free form. To disagree with the conclusions, the verified subject has the right to cast doubt on the entire act or on one of its parts, both the facts and the conclusions. Objections may be formulated on the merits or on procedural issues.
It is recommended to cite sections of the act with which there is no agreement in order. The position should be voiced clearly, convincingly arguing, based on the legislative norms that were in force during the verification period (after all, they can change). Use examples of legal proceedings, making reference to them. There are two ways to file objections: in person to the tax authority or by mail.
Rules for filing claims with a higher authority
- file objections to writing;
- use clear, coherent reasoning;
- substantiate each objection;
- present evidence using copies of documents;
- provide after the arguments references to the regulatory framework;
- strictly comply with the deadlines established by law;
- send the documents to the inspectorate that carried out the inspection.
Based on the results of studying the objections, the head of the inspection must make a decision. Its options may be as follows:
- Bring to justice the persons who have committed a tax offense.
- Refuse to hold the said persons accountable for not confirming the facts.
Why you should be on the committee
It is not necessary to do this. However, it definitely can't hurt. In addition, with personal presence there are opportunities:
- add oral comments, arguments to written requirements;
- provide additional documentation;
- waive objections, but cite mitigating circumstances in order to reduce the amount of penalties.
Action after an objection
After a pre-trial appeal against the conclusions of the tax control bodies (objections), the inspectorate is obliged to make an appropriate decision. According to the audit, a higher authority holds the tax organization liable for the alleged offense or refuses to do so.
Involved tax organizations receive information about the decision, which reflects:
- the circumstances of the violation;
- the grounds and documents that made it possible to draw such a conclusion;
- decision on the possibility of bringing to responsibility in accordance with a certain article of the Tax Code of the Russian Federation;
- the financial size of the discovered arrears.
Initiation of a claim with a package of objections to the court
The higher tax organization often confirms the decision of the lower organization. To challenge the results, the organization has the right to apply to the court within three months. This method of challenging is considered more effective, although not easy. Often the motivation of taxpayers is recognized as formal. Therefore, it is necessary to carefully collect evidence of relationships with counterparties, the economic feasibility of transactions.
Drafting a document
When compiling a document, the following rules must be observed:
At the end of the document, a similar text usually follows: “We believe that the proposed conclusions are not a reflection of the actual state of affairs, they are in conflict with the tax legislation on such grounds…” Reasonable arguments follow. And in conclusion, note: “Taking into account our justifications, supported by the attached documents, we insist on the cancellation of the act of the tax audit (or certain points thereof) and before the accrual of tax amounts (indicate specific amounts).”
Application Design Rules
- Documents used to help substantiate objections may be attached. They can be transferred to the inspection and separately.
- Each copy of a single page document is certified separately (and not as a binder).
- Multi-page documents are certified by one signature, regardless of the number of pages. However, the sheets must be bound and numbered.
Form of possible objection
It is allowed to file objections in any form. It is important that all points of the act that caused disagreement be listed, the reasons for disagreement are justified, links to documents are attached. The document requires the signature of the head, the presence of the seal of the organization.
Objections must be drawn up in two copies (the first for inspection, the other is stored in the organization). When sending a document by mail, you must receive a notification of its receipt.
Sample parts of the document
General or introductory part. In another way, it is called the information component of the check. This part should contain the following points:
- indication of the exact details of the person being checked;
- indication of the time of presentation (proposal) of objections;
- time characteristics of the check;
- direction of control measures.
- an indication of the specific parts of the inspection report that caused disagreement;
- substantiation of the submitted objections with references to the official legislative framework;
- analysis of the arbitration practice that has developed in the region in the area under consideration.
Resolution part. The final part contains the following information:
- Total amount of objections, total. Claims of the objecting person, request for the cancellation of the verification act.
You can find an example objection form at the link below:
IMPORTANT: Justifying your own position on the issue under consideration, you need to take into account the norms of the Tax Code of the Russian Federation, explanations of the Federal Tax Service and the Ministry of Finance of the Russian Federation.
Submission procedure
- Weigh your decision and the essence of the claims, once again check all the disagreements with the tax legislation.
- State all objections to the act or to some of its clauses in writing using a special form.
- Submit written reasoned objections to the appropriate inspection.
- To substantiate objections, attach Required documents(copies).
Peculiarities of consideration of available verification materials
When considering the submitted audit materials, each taxpayer or his representative is granted the right to be present. But this is optional. Presentation during the meeting additional documents to existing written objections is allowed. Additional requirements, additions will be recorded in the protocol. They will be accepted and studied.
The commission is obliged to hand over the version of the protocol. If a person is present at the meeting without written objections, they can always be expressed orally. At the commission, you can also refuse the written objections presented earlier.
If the objections are insignificant, it makes sense to apply for a reduction in the amount of penalties in connection with the taxpayer's extenuating circumstances to reduce the fine. By visiting the commission, you can achieve at least a minimal improvement in the state of affairs, so it is recommended to do this.
Terms of consideration
An act based on the results of the audit is formed in two months (three months for a consolidated group), even if no violations are detected. Another five days are given for handing it to the official with the attached documents (ten in the case of a group). In the case of sending a document by mail, its delivery is dated the sixth day from the date of sending.
The term for filing reasonable objections to the act in writing of the audit carried out is measured according to the Tax Code of the Russian Federation as one month from the period of receipt of the act (from next day or from the seventh day if received by registered mail).
The head of the auditing tax authority considers objections within ten days. It begins at the end of the period provided for the submission of claims, regardless of when they were actually filed. Extension of the term is possible, but not longer than a month.
The place and period of consideration of the results of control must be known to the taxpayer. He has the right to take part in the consideration of the submitted materials. Making a decision before the expiration of the prescribed month is considered a violation of the procedure for consideration.
Objections can help the company: cancel or reduce penalties. But it is important to take into account all the pros and cons, because as a result, complications in the preparation of the results of the audit, additional measures, and examination are possible.
It happens that the results of the tax audit, reflected in the relevant acts, in the opinion of the heads of the audited company, are not always legitimate, and the submitted documents are not taken into account by the inspector. In this case, it is necessary to draw up a protocol of disagreements to the inspection report. , or, as it is customary to call this document, an objection to a tax audit act. There are no cardinal differences between the protocol of disagreements and objections, since the law does not establish either the mandatory use of one of these names, or the standard form of the document. Therefore, the expression of disagreement with the conclusions presented in the acts of tax audits is equally correct to refer to any of these names. We will learn from this publication about the time frame for submitting a protocol of disagreements to the IFTS, how to draw up and what nuances to take into account.
Formatting and content of the document
Despite the fact that the protocol is drawn up in an arbitrary form, common sense requires that the document contain sufficiently convincing arguments and evidence, supported by well-formed documents and relevant legislative norms. It is required to structure the text of objections, drawing up a document by analogy with the verification act, i.e., to combine all the information into three main blocks:
- introductory (general), which provides information about the inspection itself, the number and date of the act, the period of conduct;
- descriptive, revealing the essence of the issues that became the basis for drawing up objections. This block should detail all the arguments of the audited company for each disputed position. Note that the preparation of the protocol is preceded by the meticulous work of the enterprise to analyze all the violations noted by the inspector of the Federal Tax Service Inspectorate, since when drawing up such a document as a protocol of disagreements to the inspection report (sample below), you should know exactly which violations the company actually committed and which are a flaw or conjectures of the inspectors. The company's arguments should be substantiated by referring to the relevant laws, clarifications of the Ministry of Finance or the Federal Tax Service, as well as existing judicial practice.
If it is possible to recreate the missing documents or correct the shortcomings referred to in the act, they should be restored and submitted along with objections. If inaccuracies in calculations or a distorted assessment of business transactions are found in the inspection report, these facts are also indicated. All controversial issues are best grouped into 2 categories - violations of the verification procedure itself or substantive law.
If the challenge concerns only the issues of conducting an audit, the head of the IFTS may decide on the implementation of additional control measures aimed at eliminating procedural omissions. As a rule, these violations do not affect the financial position of the organization, and few of them file objections to this issue. It is better for companies to focus on violations on the merits of the audit, since the enterprise has the right to appeal against the decision to bring to tax liability only to the extent that was disputed in a higher tax authority;
- resolutive, i.e., summing up, indicating the amount of additional taxes, with which the organization does not agree and proposing a certain algorithm of actions. In addition, you should ask the IFTS to notify the company of the day and time of reviewing the protocol of disagreements, so as not to give the tax authorities a reason to consider the document without the knowledge of the enterprise.
If documents (copies) are attached to the objections, their number should be mentioned in the "Appendices" line. All copies are certified by the authorized representative of the company and the seal.
Objections to the act of tax audit: term
Being a written appeal to the IFTS, stating disagreement in certain points with the audit report, objections to the field tax audit report can be submitted to the office of the territorial IFTS or sent by mail. This can be done within 1 month after receiving the act (clause 6, article 100 of the Tax Code of the Russian Federation). There is no unified form of this document, but the Federal Tax Service has developed a very convenient option « Objections to the act of tax audit ».
It should be noted that the presented form is suitable for filing objections with any status of the conducted tax audits - cameral or field. Companies often develop a document form, changing it, depending on the violations noted in the act. We offer another frequently encountered document.
Sample objection to the act of field inspection
The objection to the act of the on-site tax audit, the sample of which is presented, contains 2 blocks - general and descriptive. The operative part is filled in based on the information in the previous one, which describes the controversial positions of the act.
What to expect after submitting objections to the IFTS
The end of the period provided by law for filing and transferring objections (1 month from the date of receipt of the act) is the beginning of a ten-day period when the head of the IFTS must consider the disagreements and make a decision to bring the taxpayer to tax liability or accept his arguments.
Often, entrepreneurs believe that it is pointless to object to the act of verification. Nevertheless, you can do without an expensive lawyer, it is enough to correctly substantiate your position.
How to write a sample response to an audit report? When checking the activities of an economic entity, the regulatory authorities draw up an inspection report.
Entrepreneurs do not always agree with the results of the audit, but few decide to object. This is motivated by the fact that the contestation procedure will be too costly.
Meanwhile, it is the objections to the verification act that allow resolving the dispute even before the final decision is made. What does a sample response with objections to the verification act look like?
What you need to know
Having decided to appeal the act of verification, you should be aware of some of the intricacies of the procedure. First of all, you need to decide whether there are objections on the merits or the claims are due to procedural issues (drawing up an act, verification procedure, etc.).
The issue of refusal to sign the act should be noted. Any verified subject may refuse to sign the act, no one can force him. But in fact, there is no particular reason for this.
The inspectors will mark the refusal to sign the act and involve third parties as witnesses. But at the same time, not signing the act indirectly indicates the dishonesty of the person being checked.
At the same time, the presence of a signature does not mean consent. It is enough to enter "I do not agree with the act (or part of it"). One copy of the act must be transferred to the subject of verification. The representative of the subject of verification can receive it personally.
Otherwise, the verification report is sent by registered mail with notification or in another way that allows you to accurately determine the date of receipt. Already from this stage, it is necessary to carefully monitor compliance with the procedural order.
Significant violations in the process of consideration of materials may become the basis for the full or partial cancellation of the decision based on the results.
But one should not show claims for every minor violation, most of which can be corrected in the process. For example, a decision may be made to conduct additional verification.
Attention should be paid to those violations that have a significant impact on the final decision. When the decision on the act of verification is made, fix something on legal grounds very problematic.
This is where significant violations of the process of checking and reviewing the materials received come in handy.
Thus, it is considered a violation to prevent the person being checked from participating in the consideration of materials. This is already grounds for cancellation. decision judicially.
Basic definitions
An inspection act is a document that is drawn up in the process of checking the activities of an economic entity by regulatory authorities. More familiar to entrepreneurs is the tax audit.
In this case, inspectors check the compliance of tax accounting with the approved standards, study the taxpayer's compliance with the Tax Code of the Russian Federation, and identify violations based on the results of the audit.
The whole process is documented. Similar checks can be carried out by other structures. For example, the FIU or a higher authority. Objections to the act of verification are documented.
All claims must be substantiated. If you receive a reasoned response to objections, you can use it in the subsequent, including judicial.
But if the tax authorities or other authorities are obliged to consider objections before accepting them, then the law does not oblige them to answer them. Importance when compiling a response to the inspection report, it has a date.
From the moment of receipt of the act of inspection, the subject has fifteen working days at his disposal to familiarize himself with the act and submit objections in writing.
When drawing up an act on the discovery of facts, an objection can be submitted within ten working days. The procedure for making a decision on the act can be considered on the example of the audit of the Federal Tax Service.
Fifteen days after the drawing up of the act, within ten days, the head of the tax service must consider the act and make a decision. Failure to meet deadlines is already a violation.
Regarding the deadlines for filing objections, it should also be noted that the starting point for making claims on the act is the date the act was received, and not the date the document was sent to the recipient.
The taxpayer must be notified of the place, date and time of consideration of the materials in order to be able to be present at the work of the commission. Failure to notify is also a violation.
What is the purpose of forming
The main purpose of compiling a response with objections to the act of verification is to prevent the adoption of an improper decision that does not correspond to the essence of the case.
The form of submission of objections is arbitrary, but it is important to correctly reflect the essence of the claims. The result of the submission of objections to the inspection report may be a review of the case materials or the appointment of a re-audit.
If the tested subject can prove his case, this can prevent making the wrong decision.
Judicial appeal of an already issued verdict on an inspection act is a long and often costly process. The purpose of the objections is to resolve disputes at the stage of consideration of the audit materials.
Current regulations
How to find theses that substantiate the position of the objector? First of all, it is necessary to pay attention to controversial conclusions, according to which the legislation is controversial or insufficiently regulated.
You can follow the rules Tax Code, as well as clarifications of the Federal Tax Service of the Russian Federation and the Ministry of Finance of the Russian Federation.
Explanations are not normative documents, but indicates that the Federal Tax Service is obliged to be guided by the written explanations of the Ministry of Finance on the application of legislation on taxes and fees.
In addition, jurisprudence should not be ignored. It is said that taking into account judicial and arbitration practice is appropriate when considering cases with similar circumstances.
Emerging nuances
How to prepare objections to the audit report? The standard scheme can be represented as follows:
| Definition of a calendar period | To file objections, taking into account the allotted time from the receipt of the act |
| Analysis of the act of verification | Concerning the procedural and substantive grounds for objections |
| Creating objections while respecting the structure of the document | And a consistent presentation of counterarguments |
| Formation of applications | To objections, drafting them |
| Registration of objections | On the official letterhead of the organization |
| Certification of documents | Company seal and signatures |
| Filing objections to the audit report | To the inspection body |
What could be the reasons
Reasons for making claims must be substantiated. Reasoned objections are recognized if the violation indicated by the subject of the audit can significantly affect the decision.
For example, the reason for the objection was a calculation error made by the inspection body. Also, during the check, important documents could be ignored, the essence of which completely changes the situation.
Perhaps some facts were misinterpreted. Sometimes legislative norms cause a double interpretation of the same fact.
This, too, may be subject to objection. What should not be accepted as a reason for objection? During the verification process, formal errors may be made.
Like violations of deadlines, inaccuracies in registration and similar nuances. Of course, such phenomena are violations, but no court will cancel the decision due to procedural errors.
Perhaps a re-check will be scheduled, but the essence of the matter will not change from this. That's why you need to focus on the content.
When filing objections, you need to be sure that all documents and forms are in order. It should be borne in mind that filing objections is a reason for additional verification. And it is not a fact that more serious violations will not be revealed during its implementation.
It is worth objecting only if the subject of the check is completely sure that he is right, all the documentation is in order and each objection is documented and argued from the point of view of legislation.
Drawing up an objection to the inspection report
The structure of the document with objections corresponds to the form of the verification act itself, there is:
- introductory part;
- main content;
- decisive conclusion.
An objection should be drawn up on the official letterhead of the organization, which has such mandatory details as:
- Name of the organization;
- TIN/KPP;
- legal and actual address of the taxpayer;
- Contact details.
Be sure to register the objection in the journal of outgoing correspondence. This will later help confirm that the document was sent in a timely manner.
Direct filling of the document begins with the introductory part. Here are indicated:
- data on the inspection act (number, date of compilation, period of conduct, name of the inspection body, type of inspection);
- subject of verification;
- study period;
- date of receipt of the act.
It is necessary to note distortions or errors, incorrect interpretation of the business transactions of the entity. It is only necessary to challenge the essential conclusions and facts reflected in the inspection report.
Important! Displaying a violation in the act, the inspection body is obliged to indicate the basis with reference to the erroneous document or regulatory provision. If there is no justification, then the decision on such an act may be canceled.
If the verification act does not indicate the reason for the violations, then the defendant cannot present objections and thus loses his legal right. And that means that the decision on the act will be illegal.
There is no need to include information about procedural violations in the objections. If the reviewing body does not correct these errors during the review of the materials, the facts may come in handy when appealing the decision.
The operative part of the response to the verification act contains the result and reflects all the points with which the subject of the verification does not agree.
Copies of documents capable of substantiating the opinion of the audited subject may be attached to the objections. A complete list of applications is required.
The drawn up document with objections is transferred to the inspection body personally or by mail with a list of attachments and with a return receipt.
You need to know that in the case of a judicial appeal of the decision, only that part of the act to which objections were raised is taken into account.
Objections can be filed on any fact of verification carried out by the authorities. For example, an objection to the inspection act of the Ministry of Education or a protocol of disagreements with the FSS inspection.
Dispute Protocol
Objections to the verification act can be drawn up in the form of a protocol of disagreements. This format is especially useful when there are several claims.
The protocol of disagreements is drawn up as follows:
| Specify the date and place | Drawing up the main document (verification act) |
| The details of the parties are written | Inspection body and subject of inspection |
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