What does a tax audit provide and how is it carried out? Tax reporting audit Tax audit purpose advantages stages features

Incorrectly calculated or untimely paid amounts of taxes and fees can result in fines, blocking of account transactions and even seizure of property for the enterprise. A tax audit will help reduce the likelihood of such events occurring. What is it, who can carry it out and how – read our article.

Tax audit: why is it needed?

In simple words, an audit is a check. Therefore, a tax audit is a check of the correctness of calculation and timely payment of taxes.

Neither the Federal Law “On Auditing” dated December 30, 2008 No. 307-FZ, nor the International Standards of Auditing (hereinafter referred to as ISA) distinguish tax audit as a special type of audit. The fact is that from the point of view of filling out the lines of the financial statements, the amount of accounts payable in terms of taxes and fees in the balance sheet and the current income tax in the statement of financial results do not have special priority over other items.

Why then is tax audit singled out as an independent area? Let us mention at least two points:

1. Constant changes in Russian tax legislation. The second part of the Tax Code of the Russian Federation (hereinafter referred to as the Tax Code of the Russian Federation) has changed more than a hundred times since 2000. Specialists involved in the calculation of tax payments have to constantly keep their finger on the pulse of such changes. Otherwise, there is a high probability of making mistakes;
2. Gaps in regulations governing taxes and fees. This leads to the fact that it is not enough to know the articles of the Tax Code of the Russian Federation alone. It is also necessary to focus on law enforcement practice in the form of many explanatory letters from the Ministry of Finance of the Russian Federation, the Federal Tax Service of the Russian Federation, as well as decisions of Arbitration Courts.

The increased complexity of operations related to tax calculation is the main reason that led to the separation of tax audit into an independent area of ​​audit. Its goal is to minimize the risks of incorrect calculation of tax payments and the associated negative consequences for the enterprise.

Types of tax audit

Several tax audit classifications will allow you to better understand both its essence and the features of its implementation. The basis for the classification with its elements is shown in Figure 1 and is also described below.

Types of tax audit

1. By subject: internal and external

Interior– implemented by the organization’s employees, for example, specialists from the internal control department.

Advantages: efficiency and continuity of verification. There is no need to waste time searching for a contractor and agreeing on the terms of the contract with him. In addition, the audit can cover tax calculations and payments of the past month or quarter, and not several years, as is often the case with outsourced performers.

Disadvantages: the so-called “blurred eye” syndrome. If accountants, when carrying out some atypical and complex transactions, consulted on their tax issues with employees of the internal control department, then subsequently they will, in fact, have to check their own point of view. Obviously, it will be difficult to detect possible non-compliance with tax laws in this case.

External– carried out by third-party specialists under a fee-based service agreement.

Advantages: you can choose a company that has proven itself in the tax audit and consulting market as a contractor. This will ensure high performance, which may not exist. when conducting a tax audit on your own.

Flaws:

• significant cost especially for companies with large turnover, extensive branch network and complex operations (export, transactions with securities etc.);
• Carrying out inspections not on a continuous basis, but from period to period. It turns out that some errors that would have already been prevented and corrected during the internal audit will go unnoticed for a long time when choosing external controllers.
  

2. By volume: comprehensive, thematic and structural

During comprehensive The audit controls the calculation and payment of all taxes of the organization.

Advantage: There are no areas left unchecked.

Disadvantage: spreading the attention of performers on everything can lead either to an unjustified increase in the number of man-hours of work, or to a decrease in the depth of verification for the most problematic taxes (VAT and income tax).

Aims to overcome the shortcomings of due diligence thematic an approach in which control procedures will affect only one or several taxes. For an organization or individual entrepreneur-customer, this sometimes allows significant savings on the cost of auditors’ services. Performers get the opportunity to focus on the most important thing, without being distracted by the unimportant.

Structural tax audit is a symbiosis of complex and thematic areas, since all types of tax deductions will be subject to audit, but only in the context of the company’s structural divisions. And since the latter may not be payers of all taxes paid by the parent organization, it is obvious that the scope of the audit will be limited to only some of their types. For example, if there is no Vehicle or real estate assets, there will be no transport, land taxes or property taxes.

3. In relation to legal requirements: proactive and mandatory

Initiative. It is carried out on the initiative of the organization’s management, because, as we mentioned above, there is no legal obligation to conduct such an audit.

At the same time, within mandatory of a general audit of financial statements, auditors in any case confirm the accuracy of turnover and balances, including accounts accounting 68 “Calculations for taxes and fees” and 69 “Calculations for social insurance and security”. Therefore, if an economic entity is among those who must undergo a mandatory audit annually, then partly the tax side of its activities becomes the object of control procedures. However, since a general audit uses a selective approach to review, some important aspects of the organization's taxation may not come to the attention of the auditor. This means that errors in calculating taxes and fees will be missed.

Note: mandatory audit is carried out in the cases listed in paragraph 1 of Article 5 Federal Law“On auditing activities” dated December 30, 2008 No. 307-FZ.

Stages and methodology of conducting a tax audit

Let us highlight three main stages of a tax audit:

1. Introductory – preliminary assessment of the existing taxation system for an economic entity;
2. Basic– verification and confirmation of the correctness of calculation and payment by an economic entity of taxes and fees to the budget and extra-budgetary funds;
3. Final– drawing up a conclusion and/or report based on the results of a tax audit, as well as recommendations for optimizing the taxation system at the enterprise.

Let's look at each of the stages in more detail.

Stage 1 – introductory

In order to become familiar with the tax system of the audited entity, it is necessary to collect information about it. The received documents will not only make a first impression about the object of inspection, but will ultimately become its basis. The list of such documents is largely determined by the type of tax and, in particular, by the features of the formation of the tax base for it. Table 1 shows the main information sources for tax audits.

The collected information will allow the auditor to obtain answers to the following questions at the introductory stage of the audit:

1. What taxes and fees does the enterprise pay and what is the tax burden on it?

2. What is the level of organization of tax accounting at the enterprise in terms of:

• detailed development of accounting policies for tax purposes,
• a well-organized document management system,
• proper automation of tax payment calculations,
• rational distribution job responsibilities in the field of calculation and payment of taxes and insurance premiums between departments and responsible persons? Is a tax examination of business contracts carried out?

3. Do the approaches to tax optimization used contradict legal requirements?

4. Is the training of employees responsible for tax calculations carried out in order to minimize the risks of their non-compliance with amended regulations?

5. How can you generally evaluate the internal control system (hereinafter – ICS) of an organization regarding the calculation and payment of taxes?

Please note the last question. In accordance with paragraph 7 of Article 105.26 of the Tax Code of the Russian Federation, economic entities are required to exercise internal control over the facts of economic life. Its purpose comes down to, among other things, the correct calculation (withholding), completeness and timeliness of payment of taxes, fees and insurance premiums.

To understand how effective the enterprise's internal control system is, you can conduct testing. When forming the structure of the test, the reference point should be to the Order of the Federal Tax Service of Russia dated June 16, 2017 No. MMV-7-15/509@ “On approval of the Requirements for the organization of the internal control system.”

The file can be used not only by external, but also by internal auditors of the enterprise. If there are none, then a similar check can be carried out by the chief accountant, financial director or another person responsible for the accounting and economic block of the enterprise. The result of testing will be to determine the level of internal control system organization in gradations:

1. elementary
2. definite
3. controlled
4. controlled
5. perfectible.

Stage 2 - main

The general approaches to the methodology for constructing a tax audit are the same. They are determined by the tax calculation scheme itself or insurance premium. The auditor simply repeats all these steps to ensure that each of them is implemented correctly.

When conducting a tax audit at the second stage, you need to get answers to the questions for each transfer to the budget and extra-budgetary funds:

1. Is the tax base calculated correctly and is there documentary evidence of its calculation?
2. Has the tax rate been chosen correctly and have all the conditions for its application specified in the Tax Code of the Russian Federation been taken into account?
3. Are tax benefits and deductions applied justifiably? Is there documentary evidence for them, if required by law?
4. Is the tax return formed correctly and are the deadlines met?
5. Have the rules for filing amended tax returns, if any, been completed?
6. Have taxes and insurance contributions been transferred to the relevant budgets and extra-budgetary funds in a timely manner?
7. If an organization applies a special tax regime, do the conditions continue to be met under which this right will not be lost?
8. Are there any violations of the law when the organization performs the functions of a tax agent?
9. Despite the fact that the list of questions is not so long, the complexity of checking at the second stage is very high. And the more complex the tax system of a particular organization, the more extensive the list of its business transactions and the more specific they themselves are, the more time the auditor will need to implement this stage.

Income tax and VAT are considered the most problematic and raise many questions in the calculation process. We have prepared two checklists for you, using which you can make sure that:

• documents confirming expenses for the purpose of calculating income tax comply with the requirements of the Tax Code of the Russian Federation and therefore can be accepted without problems during an on-site and/or desk audit by the Federal Tax Service;

• you and your counterparties draw up invoices correctly, which means that “input” VAT amounts will be accepted without hindrance

for deduction.

In addition, it was precisely on the verification of these two taxes that two very detailed documents were developed in the early 2000s:

• Methodological recommendations for collecting audit evidence when checking calculations for value added tax (approved by the audit council under the Ministry of Finance of the Russian Federation, dated October 21-22, 2003, protocol No. 18);
• Methodological recommendations for checking income taxes and obligations to the budget when conducting an audit and providing related services (approved by the Ministry of Finance of the Russian Federation on April 23, 2004 and approved by the Council on Auditing under the Ministry of Finance of the Russian Federation, protocol No. 25 of April 22, 2004).

Of course, over the years, some provisions in them have lost their force. However, the approaches to planning and conducting a tax audit given in them, as well as the forms of tests and working documents, provided they are updated, are quite applicable.

Stage 3 – final

What is ultimately expected from a specialist who has conducted a tax audit in a company?

Firstly, indications of errors present in the calculations of taxes and insurance premiums, as well as, possibly, assistance in correcting them.

Secondly, recommendations on how to legally optimize the tax burden on an enterprise. For example, is it worth changing the tax regime? What to change in accounting policies for tax purposes? Is it wise to reorganize the enterprise? What points should be included in the text of business contracts with counterparties?

Generalization of this kind of information is the third – final – stage of a tax audit. As in general in an audit, the controlling entity must present the results of the audit, guided solely by professional judgment. Whether these will be some tables with possible calculations, diagrams and matrices of possible risks and negative consequences, or a simple text description is up to the tax auditor to decide.

Tax audit– not the most desirable procedure for an enterprise, but it allows you to avoid a number of serious problems for the company.

You will learn:

• What is a tax audit and for what purpose is it carried out?
• What types of tax audit exist.
• How to choose an audit company.
• When is it necessary to conduct a proactive tax audit of an enterprise?
• In what cases is a pre-trial tax audit carried out?

What is a tax audit

A tax audit is a procedure during which inspectors check the company’s reporting regarding the payment of mandatory contributions and determine how reliable it is. Let us note that these company securities today contain certain tax indicators that go beyond the scope of accounting. That is why auditors must have certain professional skills and knowledge in order to judge the quality of reporting.

Advice. It is worth conducting an internal tax audit first, during which the company can study all documentation in detail, correct identified errors and avoid penalties from inspectors.

Thus, a tax audit is a set of specific services provided by both individual experts and specialized companies. The procedure involves checking the correctness of the calculation and payment of mandatory contributions to the budget and extra-budgetary funds, preparing tax reports, and conducting consultations. In addition, this may also include the organization, restoration and maintenance of accounting insofar as it relates to fiscal fees.

To this day, it is unclear what place tax audit occupies among the services provided by individual specialists and companies. In addition, tax accounting audit is not established at the legislative level. In this regard, it is necessary to develop and improve the methodological and organizational foundations of this activity.

The term “tax audit” can often be found in specialized literature and in the list of services provided by both individual experts and organizations. But it is difficult to say exactly what this type of audit is, what features it has and what it includes. In modern domestic legislation and international auditing standards, the concept is also not fully disclosed.

Based on existing scientific data and research on the topic, experts interpret tax audits in their own way. In their opinion, it is a comprehensive independent audit of tax accounting, the correctness of calculation and payment of contributions, and an assessment of fiscal risks in the company’s activities.

As part of the audit, the relevant reporting of the customer company is carefully studied. The purpose of such an audit is to identify inaccuracies in the preparation of financial or accounting reports and eliminate them in accordance with the Tax Code of the Russian Federation.

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What types of tax audit exist?

Tax audit can be comprehensive, thematic and structural. As part of a comprehensive audit, specialists examine all annual tax reports. If a thematic audit is carried out, specific papers are audited for a selected period of time. A structural audit of tax accounting is a check of the declaration for certain types of mandatory contributions paid by an enterprise at the location of its branches.

Comprehensive audit is the most extensive procedure when organizing a tax audit. Experts spend a lot of time on its implementation, and the object being inspected costs money. This is a serious and large examination, during which some inaccuracies, both insignificant and very significant, may be made in the documentation. At the same time, a comprehensive audit of tax accounting is the most best option for the client if he is awaiting a scheduled inspection by the fiscal authorities. Such a survey can also help you better understand the company's expenses and understand how to reduce them.

Thematic audit suitable for clients who are aware of the most problematic areas of their enterprise and are trying to correct the shortcomings. Thanks to this audit, it is possible to better study the reporting, find and eliminate gaps. A thematic survey takes less time than a comprehensive survey, which is also its advantage.

Structural audit prefer to use companies with numerous divisions. This type of audit makes it possible to learn about the entire taxation system of an enterprise, compare and balance the fiscal burden on branches.

There is also a so-called express audit, allocated to a separate category. It combines the features of a comprehensive and thematic one and is an audit of all tax reporting in the maximum possible time. a short time. This type is resorted to if there are not sufficient financial and time resources to carry out a comprehensive one, but a thematic one cannot be carried out, since it is necessary to check a large amount of information. In addition, an express audit of tax risks becomes a lifesaver for a client who wants to purchase an entire enterprise or part of it. At the same time, potential losses are analyzed during the implementation of the existing fiscal policy or in one of the areas of activity of the organization put up for sale.

What is the purpose of a tax audit?

First of all, a tax audit of an enterprise is carried out in order to avoid fines due to violations of legislation regarding the payment of mandatory contributions and fees. The functions of a tax audit are checking:

• accruals and payments of taxes and fees;
• the validity of the use of benefits when calculating contributions to the budget;
• correct formation of tax returns;
• fiscal risks;
• formation and reflection of taxes in accounting.

Tax audit is an important event for any company. And the higher the risks in calculating and paying mandatory contributions, the greater their volume a company has, the more acutely the need for such a survey is felt.

When performing a tax audit, an individual expert or a specialized company tries to carry out all procedures in accordance with the interests of the customer, in particular regarding optimization and tax planning. At the same time, inspectors examine how correctly and reasonably the calculations are made, how mandatory contributions are paid, how the company uses benefits, how transactions are reflected in the relevant reports (often nothing is said about them at the legislative level). During the survey, they analyze how tax returns are compiled and whether they meet modern legal standards.

All tax audit procedures help minimize risks. Thanks to such a check, the head of the company does not worry about possible fines and sanctions that the fiscal authorities may impose on him.

Thus, a tax audit allows you to see errors made in the preparation of reports and learn not only about arrears, but also overpayments of mandatory contributions. However, shortcomings do not always arise due to the carelessness of accountants. Constantly changing fiscal legislation plays an important role here. Based on the results of the audit, the organization can correct the errors and only then transfer the results to the tax inspectorate, avoiding fines.

Today, audit companies offer clients not only consultations and audits. Over the past few years, customers have become interested in related services - analysis of financial and economic activities, tax and management consulting, including those related to company restructuring, legal support and representation of interests in fiscal authorities, accounting automation and IT implementation. Clients also order an assessment of the value of company assets such as property complexes, business risks, the creation and analysis of investment projects, the development of business plans and a number of other services. That is, the popularity of tax audit in all its manifestations is growing day by day.

Companies that urgently need an audit enter into an agreement to conduct a tax audit with specialized organizations. The tax audit contract includes the scope of work that must be performed as part of this procedure. This usually increases the overall cost of the service.

Who are the subjects of tax audit?

As a rule, tax audits are ordered by large companies that conduct diversified activities and carry out import and export operations. Due to the large turnover of funds at these enterprises, their tax obligations are also high. The amounts of penalties and other monetary penalties are often very high. Such companies need an independent audit in order to reduce tax payments and minimize all kinds of risks, including fines.

Conducting a tax audit for large companies is a profitable event from an economic point of view. Organizations eliminate errors and submit well-executed, reliable documentation to the fiscal authorities. The audit allows you to correct inaccuracies in tax accounting, which is understood not only as the calculation of mandatory contributions to the budget from profits, described in Chapter. 25 of the Tax Code of the Russian Federation, but also the calculation of the amounts of all payments required by law to the company.

Subjects of tax audits also include enterprises for which general audits of this format are mandatory. In this case we are talking about open joint stock companies, credit and insurance companies, stock and commodity exchanges, investment funds, state extra-budgetary funds created through mandatory contributions from legal and individuals on the basis of the law of the Russian Federation. A general audit of tax accounting is required for organizations and individual entrepreneurs with an annual profit from the sale of goods or services of more than 500 thousand minimum wages or the size of balance sheet assets at the end of the reporting year in excess of 200 thousand minimum wages, as well as for other companies that, according to the law, require such an examination. In this case, it is better to analyze the state of calculation and payment of contributions to the budget during the mandatory audit.

Tax audits are also ordered by companies that have changed their chief accountant. Because of this, as a rule, accounting and tax accounting are also restructured, and sometimes not for the better. Usually, all issues related to budget calculations are decided by the chief accountant, and it is quite difficult to establish correct fiscal accounting by correcting the errors of the previous specialist. A tax reporting audit is designed to help a company in such a situation.

An audit can also be ordered by the owner or manager of an enterprise who wants to find out whether mandatory contributions are being calculated and paid correctly.

Expert opinion

How to choose an audit company

Alexey Dorozhny,

Director of Business Development, Bazis logistics & distribution, Moscow

Planning a tax audit in 2008 became an important task for us. We first thought about choosing specialists in this field when we decided to acquire several transport enterprises in Russian regions. Everything was conducive to a profitable purchase. Acquiring such companies is a rather difficult process. We needed to find out the real value of enterprises, their property, movable and immovable assets. The event was further complicated by the fact that a significant part of the companies’ technical equipment was pledged to banks.

We realized that self-assessment of transport companies would take too much time and effort. In addition, it is not a fact that the result will be accurate. And then we began to think about which company to entrust a professional audit to.

Here's how we did it.

1. Conducted an analysis of the Russian market, having studied auditing companies. Information was taken from the media and the Internet. The primary thing for us was the period during which the company provides audit services (companies operating for less than 5–7 years were not considered), its reputation, the list of works (how extensive it is) and the price for them. As a result, we have compiled a list of suitable companies with sufficient experience, excellent reputation and positive recommendations from customers.
2. We asked our clients to recommend companies, because we value their opinion. Part of our target audience are large holdings and industrial Russian enterprises.
3. Published information about the tender in the Glavbukh magazine for the provision of audit services. Next, we selected the companies that interested us and instructed their specialists to discuss the terms of cooperation with their representatives during business meetings.
4. Choosing the right auditor for us, studied the practical experience of potential partners, area of ​​activity (which companies they worked with, what methods they used). We often got acquainted with the results of previous checks, because even the way the final documentation is drawn up can say a lot. It is important that audit companies provide written guarantees during the negotiation process. For example, specialists must promise that they will evaluate the company in accordance with its real market price and that during a tax audit the inspectorate will not make any claims. If we saw that a company was not paying due attention to this issue, we did not consider it.
5. To make sure we make the right choice, first they asked the auditor to perform an analysis of some narrow area of ​​​​the company’s work, without assigning responsible issues. Then we looked at how the company coped with the task, and based on this we determined whether it was worth collaborating with it.

As a result, it took us about one to one and a half months to select a suitable auditing firm. We were in no hurry, and most organizations were not entirely willing to inform us about practical developments. But still the search was crowned with success. We found a regional company from Kaluga that evaluates transport assets and similar types of businesses. We were satisfied with the price-quality ratio of the services provided.

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Tax audit methodology

Each company conducts a tax reporting audit in its own way, using established techniques. There is no universal scheme for organizing a tax audit. Despite the fact that the fiscal system in Russia is uniform, all enterprises operate according to different schemes for calculating mandatory payments to the budget. Because of this, inaccuracies and violations often arise. The task of a tax audit is precisely to find and correct errors made by the company.

As part of the survey, an organization or private auditor performs a certain task, studying accounting and tax reporting. During the audit, it becomes clear whether the documentation complies with legal requirements, whether it reflects the processes of paying contributions to various budgets and extra-budgetary funds.

During a tax audit, the company first evaluates the current system for the formation of mandatory payments at the subject site. Next, the correctness of the calculation and payment of contributions to the budget and extra-budgetary funds is checked and confirmed (or not confirmed). After this, the company formalizes and provides the results of the inspection.

At each stage of a tax audit, specialists carry out certain activities. First, they analyze the elements of the taxation system of an economic entity, determine the main factors influencing tax indicators, and check whether contributions are calculated correctly. At the same stage, a legal and tax examination of the current system of economic relations is carried out, an analysis of the document circulation scheme, an assessment of the functions and powers of the services responsible for the calculation and repayment of mandatory payments. Also, experts preliminarily determine the tax indicators of an economic entity. Thanks to the actions listed above, it is possible to understand the intricacies of the main business operations of the analyzed company, understand whether the system for calculating contributions to the budget complies with legal requirements, and learn about tax obligations and possible risks.

Next comes the main stage of analysis. The main thing here is to identify areas that need to be checked especially carefully. A preliminary analysis allows you to find out about the weaknesses of the company’s tax system. That is why there is no need to analyze all its sections. For example, at the first stage of the examination, the auditor may understand that the audited entity will have difficulties with VAT on exports in connection with the sale of goods (works, services) abroad; with income tax, difficulties may be caused by incorrect accounting of income and expenses for taxation. Also, problems with excise taxes cannot be ruled out if the company is engaged in the sale of excisable goods, etc. At the same time, a tax accounting audit can also show safe areas of activity. Most often, such areas are simple taxes (advertising, transport tax, etc.).

You can check the procedure for calculating mandatory contributions in a company selectively. But if we are talking about a large enterprise with an extensive system, many branches, subsidiaries with different taxation procedures, everything needs to be assessed. In this case, the tax reports that the entity provides in established forms, the compliance of the calculation of mandatory contributions with legislative norms, the period of their repayment and other procedures are subject to verification.

Experts analyze each type of payment differently. Thus, when checking the calculation of income tax, supporting documentation and the economic feasibility of expenses are assessed.

Auditors also examine whether the tax base is correctly formed and how tax returns are filled out. As noted above, tax accounting is the registration of all transactions, including accounting, which includes information that affects the company’s fiscal charges. At the moment, almost all mandatory contributions are calculated based on accounting data. The only exception is income tax.

During the examination, specialists analyze accounting and tax records for the entire period allocated for the audit. Auditors review primary documentation and ask management to explain in accordance with what methods and indicators tax calculations are carried out. Experts, accounting, legal services and company management interact with each other.

Auditors must know about the specialization of the object being audited and understand how it works. An example would be cashing out Money. To document such procedures, companies often resort to fictitious contract agreements. Such transactions must be properly formalized legally. Otherwise, the company risks getting into trouble. When checking, the expert should pay attention to all problematic and risky transactions of the object (from a tax point of view). In this regard, both management and the accounting service need to provide the auditor with both formal and factual information about their work.

The examined object and the expert must interact closely with each other also because during an accounting audit, identified deficiencies must be quickly eliminated. A tax audit of an enterprise is not intended to find as many errors as possible and reflect this in the report, but to correct errors together with the company’s employees. If some gaps cannot be eliminated due to certain circumstances, experts reflect this in the report and advise employees on how to avoid encountering similar situations in the future.

The third and final stage of the tax audit is summing up the results and drawing up a conclusion. It should contain the opinion of experts on how completely and accurately the company’s calculations are carried out, how the economic entity reflects and transfers payments to the budget and extra-budgetary funds, and whether it correctly applies and uses tax benefits.

But the conclusion itself lacks recommendations and analytical data. In this regard, the customer of the tax accounting audit must request a report on the work done, which describes in detail all the identified deficiencies along with proposals for eliminating them. The company or private specialist conducting the inspection is fully responsible for the accuracy of the data and its inclusion in the final survey document.

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What is the degree of responsibility of auditors when conducting a tax audit?

Both audit company specialists and fiscal service employees can detect violations of the current law. But at the same time, the goal of the tax inspectorate is to hold the company accountable. The auditor’s task is to point out errors and help correct them, thereby preventing possible fines. Independent experts do not have the authority to oblige clients to perform certain procedures. They have the right only to advise and advise on what to do.

If the auditor identifies inaccuracies in accounting reports or violations of the Tax Code of the Russian Federation, he will certainly inform the head of the customer company about this and offer to make adjustments to the reporting, clarify calculations and tax returns. If the accounting department does not take into account the recommendations and does not eliminate errors, the expert has the right to notify the company’s management in writing and note what penalties are provided for violations. Next, the manager determines whether to take into account the audit company’s findings or not. That is, the inspector ceases to be responsible for the consequences of the activities of the subject being examined. At the same time, he is endowed with certain obligations to the customer. For example, he does not have the right to disclose confidential commercial data of the enterprise where he is conducting an audit.

As soon as the tax review and audit is completed, the client can order other services from the expert company. For example, take advantage of recommendations for optimizing the current taxation system, conduct a tax audit of leasing operations, learn about schemes for calculating mandatory payments taking into account the specifics of the business, try with the help of an expert to more rationally apply tax benefits, develop a set of measures to optimize contributions to the budget and extra-budgetary funds and reduce risks associated with the methods of their calculation. An enterprise can also take advantage of recommendations on how to ensure that the principles of taxation of individual branches or subsidiaries comply with a unified system, how to monitor the correctness of the calculation of contributions and fees within the organization, how to adapt the existing tax planning and accounting system to possible changes in the requirements of fiscal legislation.

The auditor has the right to protect the interests of the audited object before the tax inspectorate. Interaction with fiscal authorities during the process and following the results of the inspection is necessary in order to receive clarifications on the inspection reports that their employees performed at the enterprise, and to resolve conflicts between the analyzed object and the inspection.

As already noted, an audit company, providing additional services, can point out various violations in the activities of the audited entity and explain what sanctions are provided for them. The expert has the right to recommend how to eliminate unpleasant consequences associated with identified deviations from the requirements of the Tax Code of the Russian Federation, to develop new projects for the formation unified system taxation of the enterprise and any of its parts. In addition, the auditing company has the right to give advice regarding the adaptation of accounting elements and registers (including when using computer processing of information) to the chosen concept of managing mandatory payments, the developed set of tax projects, changes in fiscal legislation and other parameters that significantly affect the completeness and accuracy and timeliness of accrual and payment of contributions to the budget and extra-budgetary funds. At the same time, auditors often develop operational management, organizational and legal methods to create a permanent tax planning system.

It is worth noting that the provision of additional services has the desired effect if a tax audit of the enterprise has been carried out beforehand. If such a check has not taken place, specialists cannot use all the necessary information about the company and its directions, and therefore find rational ways to eliminate shortcomings.

Today in Russia, many methods for auditing tax reports are not fully defined, and their essence has not been chosen. It is unclear what goals and objectives it pursues this check, by what principles and criteria it is carried out. There are no uniform approaches to the analysis of tax reports; the audit is not described in stages. The verification of calculations for mandatory payments is assessed from the same positions as for accounting (financial) reports. The tax audit methodology should consist of theory and practical recommendations. Only in this case the examination will be carried out efficiently. During the audit, you should definitely take into account the specifics of the work and the specific taxation of the enterprise.

The results of the audit are presented in the form of a conclusion and a report. Please note that this documentation is not formalized at the legislative level. This means that if the tax inspectorate checks the company, it will not take the audit conclusion into account. Today's practical experience shows that thanks to audit it is much easier to organize an effective taxation system in the current conditions.

When is it necessary to conduct an initiative tax audit of an enterprise?

As noted earlier, audit companies and individual experts check the taxation system of a business entity and help in developing and maintaining reports. Specialists audit tax risks and advise on issues related to the calculation and payment of mandatory contributions. Experts analyze accounting reports, identify errors that contradict legal regulations and eliminate them.

Typically, the services of such specialists are ordered by large enterprises with many branches or a multi-level structure and large document flow. Companies in the medium and small business segment use the services of audit companies to optimize taxation.

It is extremely important to conduct a tax audit in a timely manner. If all reporting is brought into compliance with legal standards, the company can avoid most of the problems. An initiative tax audit is not a mandatory event. A specialized company can carry it out only if the client directly wants it, that is, according to his will. A tax audit does not guarantee exemption from inspections by fiscal authorities. However, large enterprises often need an independent survey because it can significantly reduce costs. Below we will look at the benefits for companies from conducting a tax audit.

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Is it profitable to conduct an initiative tax audit?

It is impossible to accurately calculate the amount of funds an enterprise saved due to a tax audit, since errors in reports vary. However, based on several examples of effective verification of this kind, it is possible to form an objective picture of this process.

Example. One company supplying minerals and raw materials decided to challenge the results of a tax audit. The company was obliged to pay an additional amount of over 10 million rubles in connection with claims made against it. The company did not agree with these requirements and turned to an audit firm. As a result of challenging the inspection, the supplier was released from payment of 10 million rubles, and also reimbursed legal costs in the amount of 300 thousand rubles. The cost of the audit was 950 thousand, ROI is estimated at 985%.

Thus, a tax audit sometimes allows not only to avoid unnecessary expenses, but also to return the funds spent.

Example. A furniture manufacturing company that supplies 40% of its goods abroad wanted to exercise the right to a VAT refund from the budget, but was unable to, and therefore asked for help from auditors. During the trial initiated by the audit company, they managed to return 6 million rubles and set up a VAT refund scheme.

A tax audit sets itself a very important goal - to optimize the costs of the audited entity.

Example. The audit company provided support to a large technology park. During the survey, experts checked how VAT is distributed between several types of activities. The results showed that over the course of three years the client overpaid over 30 million rubles. The auditor suggested distributing VAT according to a different scheme, which saved the technology park from unnecessary expenses.

The examples described above show how tax audit is beneficial for companies. The costs of carrying it out pay off almost instantly. But in order for tax audit procedures to become as effective as possible, preference should be given to the type of audit that is most relevant to the specifics of the company’s activities at the moment.

Carrying out a tax audit for all enterprises is almost the same. It can differ only taking into account the specifics of the business.

For example, many taxes apply to mining in Russia. The amount and procedure for their payment are determined by the extracted resource (companies may be engaged in the development of metals, oil, minerals, etc.). Violations in the payment of mineral extraction tax are usually associated with specific and ad valorem rates.

Errors in paying income taxes are most often caused by an incorrectly formed tax base, incorrect application of tax benefits, or simple mathematical miscalculations. Inaccuracies in the calculation of VAT are usually associated with the deduction of this tax. Payment evasion schemes are built using the same methods.

Some transport tax contributions are not required at all. Mandatory payments are not applied to a number of vehicles in principle.

Inaccuracies in property taxes are usually caused by poorly drafted lease agreements. Experts look at whether they are correctly formulated legally and identify mistakes made by both the client and his counterparty.

Amendments are made to the Tax Code of the Russian Federation quite often. In addition, the meaning of existing legislation is changing. Taking all this into account, a tax audit is the best solution to avoid both monetary fines and more serious sanctions. This helps the company not to overpay today and avoid unnecessary expenses for settlements with the budget and extra-budgetary funds in the future.

In what cases is a pre-trial tax audit carried out?

The fiscal service has had a pre-trial audit for quite a long time - one of the structural divisions of this body. Its activities make it possible to resolve difficult situations with taxpayers, identify and resolve problems in the activities of tax inspectorates, without resorting to lengthy court proceedings.

Pre-trial audit works according to a fairly simple and well-established principle. Taxpayers contact the fiscal service with complaints and objections. Next, they consider whether the tax authorities act (or fail to act) lawfully when working with applications. If it turns out that the rights of an enterprise have been violated, during the pre-trial inspection all necessary procedures are carried out to restore them.

Pre-trial audit is very useful for taxpayers. Registration and filing of complaints, in comparison with judicial proceedings, is faster and easier. This is due to the fact that the application can be drawn up in a relatively free form. The participation of consultants and lawyers is not required, and there are no state fees when submitting it. When an appeal is received by the tax office, all measures to implement the contested decisions made as a result of the audits are suspended.

A pre-trial audit of tax accounting has another significant advantage - resolving problems in the shortest possible time. Based general rule The complaint is studied within a month. The tax authority issues one or another conclusion based on the results of its consideration. This decision is carried out immediately by lower inspections.

In addition, the pre-trial audit, despite the intradepartmental basis of this system, is objective and independent. Why? The supervisor of this structure is the management of the tax authority. The pre-trial audit is strictly regulated, and no additional procedures can be carried out within its framework. When studying complaints and objections, established judicial practice is taken into account. Existing indicators for assessing the effectiveness of an audit provide for an extremely in-depth and detailed study of complaints and objections, without formalities.

Tax audit is one of the most popular types of audit services. A tax audit is an assessment of the client’s company’s existing tax model, as well as the development of a conclusion on the possibility of increasing efficiency in the company’s tax accounting environment.

By tax audit we mean a special audit assignment to review the procedure for generating the client’s accounting and tax reports in order to express an opinion on the degree of reliability and compliance with the standards established by law, the procedure for the formation, recording and payment of taxes and other payments to budgets by the client’s enterprise different levels, as well as to extra-budgetary funds.

Tax audit as a separate type of audit is not distinguished by Law N 119-FZ, but rather refers to related services and is therefore proactive. In fact, a tax audit can be part of a general audit if the customer of the general audit wishes to audit the tax accounting and tax reporting of his organization. However, the tax component of the general audit cannot cover the entire volume of information affecting the tax obligations of the organization. Therefore, in order to study as fully as possible and subsequently reduce the tax risks of an organization, it is necessary to conduct a full tax audit.

Many organizations for which general audit is mandatory indicate in contracts with audit firms the scope of tax audit work. Verification of tax reporting and tax accounting, unlike a general audit, should be carried out using a continuous method, and since the volume of tax information is significantly less than the volume of all financial information of the organization, then this verification method is quite applicable for a tax audit.

The purpose of the tax audit is:

· preparing the organization for any possible audit by tax authorities

· general analysis taxation system of an economic entity;

· identification of the main factors influencing tax indicators;

· checking the methodology for calculating tax payments;

· preliminary calculation of tax indicators of an economic entity.

· confirmation of the correctness of calculation and payment by an economic entity of taxes and fees to the budget and extra-budgetary funds

· minimization of tax payments

Tax audit clients

In order to minimize tax payments, as well as avoid penalties, it is advisable and economically profitable for companies to conduct a tax audit, through which it will be possible to identify and neutralize errors in tax accounting and preparation of tax reporting. Organizations for which a general audit is mandatory can also order a tax audit separately. Such organizations include: open joint stock companies; credit, insurance organizations, commodity and stock exchanges, investment funds, state extra-budgetary funds, the source of funds of which are those provided for by law Russian Federation mandatory contributions made by individuals and legal entities, as well as funds, sources of funds, which are voluntary contributions of individuals and legal entities; organizations and individual entrepreneurs, the volume of revenue from the sale of products in one year exceeds 500 thousand minimum wages or the amount of balance sheet assets, which at the end of the reporting year exceeds 200 thousand minimum wages; other organizations in respect of which mandatory audit is provided for by federal law.

In fact, a tax audit is similar in method to an audit carried out by the tax authorities. Therefore, if a tax audit is carried out in an organization before a tax audit, the risks of identifying errors and, as a result, accruing penalties and bringing tax liability are significantly reduced.

The next category of business entities that require a tax audit are organizations in which the chief accountant has changed. For objective reasons, this has a very negative impact on the quality of accounting and tax accounting in the organization. It is very difficult for the chief accountant, who sometimes single-handedly deals with all issues related to taxation, to organize correct tax accounting in a new company and correct existing mistakes of his predecessor. He needs help in the form of a tax audit. A tax audit of an organization can also be ordered by the owner or manager of the organization in order to verify the correctness of calculation and payment of taxes.

Tax audit methodology

Almost every audit firm has its own methods and methods of conducting an audit. It is impossible to create a universal tax audit methodology, since, despite the unity of the tax system in our country, each business entity has its own characteristics in the calculation and payment of taxes. Tax audit as a process consists of several stages:

· preliminary assessment (examination) of the existing taxation system of an economic entity;

· verification and confirmation (non-confirmation) of the correctness of calculation and payment by an economic entity of taxes and fees to the budget and extra-budgetary funds;

· registration and presentation of tax audit results.

At each of these stages, auditors perform certain verification actions.

So, at the first stage you need to:

· conduct a general analysis of the elements of the taxation system of an economic entity; identify the main factors influencing tax indicators;

· check the correctness of the methodology for calculating tax payments;

· conduct a legal and tax examination of the existing system of economic relations;

· analyze the organization of document flow and study the functions and powers of the services responsible for the calculation and payment of taxes;

· carry out a preliminary calculation of tax indicators of an economic entity.

Carrying out procedures at this stage allows us to consider such significant factors as the specifics of the main business operations of an economic entity and existing objects of taxation, compliance of the taxation procedure applied by the organization with the norms of current legislation, and assess the level of tax obligations and potential tax violations.

At the next, main stage of the audit, it is necessary to determine which areas of tax accounting require an in-depth audit. Based on the results of the preliminary analysis, auditors can identify problematic issues in the organization’s tax system, so it is not advisable to conduct a full audit of all sections of the tax system. For example, at the first stage it is quite possible to understand that the organization will most likely have problems with export VAT, since the organization sells goods (work, services) abroad, with income tax, since accounting for income and expenses for tax purposes is not organized properly, with excise taxes, if the organization sells excisable products, etc. On the other hand, you can immediately identify areas where problems are most likely not to arise. This applies primarily to simple taxes (advertising tax, transport tax, etc.).

However, in organizations with a complex and voluminous system of tax obligations, having separate divisions, subsidiaries, applying different taxation regimes (general regime for the parent organization and a single tax on imputed income for a separate division), the second stage of the tax audit should be carried out using a continuous method. During the second stage of work, tax reporting submitted by the economic entity in established forms is checked, the correctness of tax calculations, payment deadlines, etc. At the same time, the methods and methods of checking each tax have their own characteristics.

During the inspection (audit), auditors must interact closely with the accounting and legal services of the organization, as well as directly with management. First of all, auditors must understand what and how the audited organization actually does. The auditor should not ignore all problematic and risky (from a tax point of view) transactions of the audited organization, therefore the management of the organization and the accounting service must provide the auditor not only with formal information about their activities, but also with actual information.

The need for close interaction between the auditing and audited parties during a tax audit is also due to the fact that during the audit, the organization’s accounting department must strive to immediately correct the maximum possible number of errors detected by the auditors. Thus, the purpose of a tax audit is not to detect as many errors as possible and enter them into the report, but to correct the detected errors together with the organization’s employees. If some errors can no longer be corrected for one reason or another, auditors include them in their report with recommendations on how to avoid similar errors in the future.

At the third, final stage, the results of the audit are summarized. The results of the audit are documented in an audit report. In conclusion on the results of a special audit assignment to conduct a tax audit, an opinion should be expressed: on the degree of completeness and correctness of the calculation, reflection and transfer of payments by an economic entity to the budget and extra-budgetary funds; on the correctness of application of tax benefits by an economic entity.

However, the conclusion itself does not provide analytical or recommendatory information. Therefore, the audit client should also require an audit report, which details all identified errors and makes recommendations for correcting them. The auditing organization is responsible for the correctness and completeness of the reflection of data in the conclusion and (or) report of the auditor on the distortions identified by him.

Those. When conducting a tax audit, the following issues are considered:

· Assessing the correctness of determining the tax base;

· Assessing the legality of applying tax benefits;

· Assessing the correctness of the calculation of tax liabilities, including:

§ value added tax,

§ excise taxes,

§ corporate income tax,

§ personal income tax,

§ unified social tax,

§ customs duties and fees,

§ corporate property tax,

§ transport tax,

§ land tax,

§ taxes paid in connection with the application of special tax regimes,

A tax audit is a procedure in which a number of features should be taken into account. Let's find out what it is, when it is carried out and by whom, what is the purpose of such a check.

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The process of collecting and analyzing various data at a company makes it possible to determine how reliable its financial position is.

To achieve this, a number of activities are carried out, including an audit. During such an audit, accounting and financial statements and other documents are analyzed.

What you need to know

Tax audit is a separate area in the system of domestic audits of this type.

The concept arose not so long ago, and there are still disputes as to whether it has the right to exist. The situation with the content of the audit itself is not entirely clear.

Basic Concepts

A tax audit is the performance by an audit firm of special audit assignments to review the reporting of economic entities.

The goal is to express an opinion on the level of reliability and compliance with the standards established by legislative acts, the procedure for the formation and reflection of tax amounts in accounting.

Similar checks are carried out both in small enterprises and in large organizations. The role of customers is usually commercial firms that are engaged in more than one type of activity at once.

To avoid mistakes when preparing reports, it is worth studying the legislative provisions in detail. And for this you need to know what taxes, audit, and tax reports are.

Performed tasks

A tax audit is carried out to:

• reduce tax risks;
• identify vulnerable aspects of the company’s tax policy;
• form a confident position in relations with the budget before the audit;
• determine how correctly the amount of taxes that must be paid to government agencies has been calculated;
• provide the head of the company with the data necessary to optimize the taxation of the client company.

By conducting a tax audit, the company will be able to solve the following problem:

Current standards

At the moment, the methodology for the activities of auditors is relevant, which was approved by the Auditing Commission at.

It is worth considering the provisions of such documents:

1. Determination of the Presidium of the Supreme Arbitration Court No. VAS-12510/12 dated November 8, 2012.

Tax audit of an enterprise

Certain firms must audit their accounts every year ().

Verification is required for:

• joint stock companies;
• professional participants in the securities market;
• insurance companies;
• non-state pension funds;
• credit companies.

Other companies must conduct audits in the following cases:

• if the company files consolidated reports;
• if the company’s revenue from the sale of goods is more than 400 million rubles;
• if the size of the balance sheet assets is more than 60 million;
• if such an obligation is established by other legislative norms.

A complete list of situations where an audit is mandatory is contained in Federal Law No. 307.

Who carries out the procedure?

Tax audit is carried out by:

• company employee;
• special contracting company.

Internal audits must be carried out periodically. At large enterprises, a special department can be created to carry out audits.

But a more common situation is when a company specializes in conducting inspections.

Mandatory audit is carried out not only by an audit firm, but also by individual auditors (, —).

When choosing an auditor, you should make sure:

• that the company is a member of self-regulatory firms of auditors;
• that the company is independent.

The auditor must have an understanding of what the organization actually does. Part of the enterprise consists of a series of fictitious contracts, which will lead to unpleasant consequences in the future.

The auditing company must review all problematic and risky transactions. And for this, the management of the enterprise must provide all the necessary factual information.

The company and the auditor must interact also because it is possible to promptly correct errors that are identified.

Is it necessary to conclude an agreement?

Specialized organizations carry out audits on the basis of concluded contracts for the performance of audit assignments, which reflect all the points on which an independent opinion is required.

Contracts are often concluded for a range of audit services. They check not only the accounting of finished goods, but also carry out other activities.

What program?

Unlike mandatory inspections, which are carried out annually, proactive inspections are carried out over any period of time and with an in-depth audit of a specific area of ​​accounting.

An initiative check is carried out with the aim of:

Tax audit – verification and analysis of the following information:

• the existing system and type of activity of the company;
• , transactions, document flow;
• principles of using the tax base;
• calculations of tax payments;
• filing a tax return;
• timely and complete payment of tax amounts.

When conducting an audit, methods are used that are similar to audits carried out by representatives of the tax service. The calculation and payment of tax amounts is checked on a thematic basis.

But in the case where an enterprise has a complex and voluminous system of tax obligations, which has a separate division that applies different tax regimes, the audit will be continuous.

Stages of implementation

There is no universal methodology for conducting an audit. The inspection is carried out in several stages, at each of which a number of events are carried out.

Let's look at the stages of an audit at an enterprise:

• conduct an examination of the tax system used in the company;
• check whether the calculations have been made correctly and the tax has been paid;
• draw up the results of the tax audit;
• issue recommendations.

The first stage includes the following activities:

• analysis is carried out;
• elements of the tax system of the audited enterprise are studied;
• determines how tax indicators influence the main factors;
• the methodology for calculating the tax amounts that must be transferred is checked;
• documentary circulation is assessed;
• the work of the service that is responsible for the calculations and transfer of tax amounts is studied;
• The tax indicators of the audited organization are assessed.

At the main stage, it is determined in which area of ​​tax control an in-depth audit needs to be carried out. A preliminary analysis will allow us to identify all the problem areas of the company’s tax system.

And this suggests that carrying out a full-fledged one is not always a justified procedure.

For example, already at the first stage it can be determined that problems may arise with export, if the company sells goods abroad, since the accounting of costs and profits was not organized properly.

When auditing whether tax calculations have been made correctly:

• examine reports - declarations, calculations of tax payments, certificates;
• check the legality of the application of benefits;
• check whether the numerical indicators are correctly determined;
• analyze whether tax amounts have been paid on time and in full;
• assess the correctness of tax accounting.

When reporting the results:

• the results of the inspection are assessed;
• Relevant documents are being prepared.

Generating a report

The result of a mandatory audit is or reporting by auditors, and an initiative audit is only reporting.

Audit reporting – data obtained as a result of the audit. It reflects the data that became known to the auditors during the audit. Auditors will not correct errors. They only reveal them.

Prepared in 2 copies, one of which remains with the audit company. The report will reflect:

• characteristics of the enterprise’s tax accounting system and factors that influence the amount of tax payments;
• detected inconsistencies and violations of legal provisions with references to relevant laws;
• the amount of additional tax, the amount of penalties and fines;
• the amount of underpaid or overpaid tax;
• a list of tax returns that need to be corrected;
• information on how to correct the detected violation and reduce the tax consequences.

Features of the implementation and presentation of results

When conducting an audit at an enterprise, a number of nuances must be taken into account. Let's determine the most important ones.

Tax policy of the audited entity

Checking accounting policies for accounting purposes is an important section of the audit. Its results may influence the auditors' opinion about the reliability of the company's financial statements.

Tasks:

The concept of accounting policy is discussed in. It is confirmed by orders. The tax accounting system provides rules for the primary registration of activity facts.

Organizational, technical and methodological sections are considered. A number of questions are analyzed:

• who conducts tax accounting in the company;
• how forms of primary documents are compiled;
• what technologies are used when processing data for tax accounting;
• how analytical register forms for tax accounting are compiled;
• Is there a list of persons who have the right to sign tax registers?

The accounting policy for taxation determines:

The result of the audit of accounting policies is reflected in the analytical parts of the audit reports and is confidential. The discrepancy is indicated in the final parts of the conclusions.

Enterprises that carry out VAT-taxable and non-VAT-taxable activities, and firms that sell goods abroad and within the country, must provide paragraphs that are devoted to the organization of separate VAT accounting.

Main violations:

Is tax consulting a service accompanying an audit?

The activities of auditors may include 2 components - mandatory inspection and related services. The latter occupy an increasingly significant place in terms of the number and type of services provided.

To perform related services, the contractor must be competent in the fields of auditing, accounting, taxation, and economics.

Related services are services other than audits that provide an independent opinion on enterprise data.

They mean:

• setting up, restoring and maintaining accounting, preparing reports, providing advice on accounting operations;
• consultations regarding tax payments;
• analysis of the activities of the organization and individual entrepreneurs;
• consultations in the fields of economics, finance and management, also regarding the reorganization and privatization of companies;
• accounting automation and IT implementation;
• assessment of the cost indicators of property assets, assessment of the company as a property complex and business risk;
• development and analysis of an investment project, drawing up a business plan;
• conducting audits of financial data and other data;
• training in accordance with Russian legislation for specialists in industries related to the activities of auditors;
• provision of other services.

The audit company cannot conduct activities, which entails the emergence of a conflict situation with the audited organization.

Related services are divided into the following groups:

Related services may or may not be compatible. In the first case, they are provided at the same time that the statutory audit is carried out.

If incompatible services are provided, it is worth remembering that the audit cannot be carried out by an auditor who has been involved in restoration and accounting for 3 years and compiled reports.

Providing related services audit firm must adhere to the procedure for determining the degree of materiality based on a system of basic indicators

Subjects are responsible:

• for compliance with legislation;
• completeness and legal preparation of documentation;
• accuracy of document and data submission.

The result is a document. This is a calculation, consultation, a written primary document, an accounting register, reports and certificates.

When auditing an enterprise, an assessment is made of the company's work, the reporting is checked and an opinion is expressed on how reliable it is.

Tax audit is not separately identified as a separate type of audit. It is classified as related services. This means that it is proactive, that is, not obligatory.

An enterprise audit is an important procedure. Based on the results of the check, existing errors will be identified.

It will become clear whether there are risks that the company will be held liable. Managers will receive information about internal tax control systems.

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The concept of audit is quite broad, and tax audit is just a small part. Tax audit is analysis service all financial documentation for the accrual or payment of all types of fees and taxes, as well as their compliance with tax legislation.

As a result of a complete audit, the auditor, based on the legislative code, expresses his opinion on the reliability of tax accounting in the customer’s organization, provides a risk assessment and advice on how to improve the situation. The audit must be carried out on at least one pre-selected document department.

Definition

The purpose of a tax audit is to protect an entrepreneur from fines and other sanctions for non-compliance with the law. Audit specialists check all reports at the enterprise and try to find moments in it that are contrary to the law.

Such inaccuracies arise not only due to the inexperience of the accounting department employees, but also due to regular changes in legislation. Audit services are used by companies whose business is closely related to large document flow. Multi-level or holding organizations also need similar verification. Small and medium-sized businesses also need to use this service in order to establish an accounting system.

Timely tax audit very important. Bringing the documents into proper condition before the real audit will save you from many problems, because you will be able to get back the overpaid funds no earlier than three years after paying the tax. That is why only a timely operation will determine how effective was it.

Tax audit is underway the intersection of two other services(audit and consultation) and it is difficult to say what this service is closer to. Issues related to taxation, even in small enterprises, can be very complex, what can we say about business giants, whose volume and variety of services themselves form a wide range of documentation that needs to be closely monitored.

Most businesses carry out audits according to a standard scheme. However, depending on the specialization and specifics of the organization, it may have some differences. Thus, the extraction of ore or other resources on the territory of the Russian Federation will be subject to many duties, the repayment procedure for which will differ significantly depending on the extracted resource. With such a variety of documents, problems can arise that can lead to problems with paying taxes

Errors in paying income tax, as a rule, arise due to an incorrectly created tax base or irrational use of the required tax benefits. But the problems with VAT deductions are associated with the use of this tax as a deduction; the same method is used to create schemes to evade its repayment.

The tax legal framework quite often makes adjustments to the interpretation of its laws. With this trend, tax audit is The best way avoid fines and sanctions and be confident in the correctness of your accounting.

Tasks and goals

Before conducting a planned tax audit, it is necessary to draw up list of main tasks, which set the main direction for the activities of the team of auditors. As a rule, such tasks are similar in characteristics to most auditors performing document verification:

1. Checking the amounts that were paid to the budget through tax and those that are only subject to payment.
2. Assessing the legality of using benefits and reductions in tax rates.
3. Verification of transactions that involve the import and export of services and goods.
4. Finding a potential risk associated with incorrect calculation of tax and its fees as a result of financial activities.
5. Providing the head of the customer enterprise with a detailed report with advice on optimizing tax relations.

Each audit organization has its own methods and methods of conducting an audit. All of them differ in their effectiveness and can be selected individually, based on the specifics of the organization or enterprise.

That is why enterprises for which an audit will be a mandatory procedure indicate the expected scope of work in their contracts. However, if an enterprise does everything to minimize its risks associated with taxation, it should conduct a full and detailed tax audit for all departments. Accounting audit must be carried out only by continuous method.

Kinds

The entire tax audit can be divided into three types: structural, complex, thematic. Structural checks documentation for selected document departments. Thematic– checking the documentation of one separately selected department.

Comprehensive audit- This is a thorough analysis of all financial statements of the enterprise for the year. Structural audit is ideal for entrepreneurs whose organizational structure is branched. Such an audit will allow you to cover absolutely the entire tax system at the enterprise, and it will also help to correctly distribute the tax burden among departments.

A thematic audit is suitable only for those customers who themselves perfectly understand which department in their company requires more attention.

A thematic audit involves delving into all the details of documents in only one area and finding potential risks. It is also worth mentioning the speed of its implementation; in comparison with the complex one, it is much greater.

A complex audit always requires a lot of time spent by the audit service provider and huge financial expenses on the part of the customer. In addition, even with such a colossal check, all possible minor blots in the documentation, which can be both insignificant and significant, may be lost sight of. Such an audit suits the customer in anticipation of an audit by the tax inspectorate.

There is also a type like express audit. This type combines thematic and complex. An express audit is a check of a large part of the accounting department in a short time. The service is used only if there is no time and money for a comprehensive audit.

In some situations it may be indispensable, for example, when purchasing another company, you need to quickly assess all tax costs and risks in other areas. In such cases, only an express audit will help.

Methodology

The accounting audit of an enterprise is divided into two parts. First is a preliminary assessment of the enterprise’s accounting systems, and second— checking the accuracy of tax deductions. As part of the first part, the following work is performed:

1. Diagnostics of the document flow system and the work of departments responsible for transfers and payments.
2. Finding factors that can influence tax statistics.
3. Checking payment calculation techniques and methods for errors and inaccuracies.
4. Accurate calculation of enterprise tax indicators.

In the process of performing this work, auditors are able to delve into all the specifics of the business and assess all potential violations of the law. To accurately say how much time is needed to complete the assigned tasks, the auditor will need 1-2 hours. Basically, the timing depends only on the scale of the company and the volume of documents.

Reliability of tax deductions

At this stage, an analysis of all tax documentation is carried out: VAT, income tax returns, certificates of advance payments, etc. Typically this procedure takes no more than 3-5 days for one document department. Thus, with a multi-level or branched system, the deadlines can be significantly longer.

Based on the reports at this stage, the auditor draws conclusions about the tax structure, corrects all shortcomings and inaccuracies, and also suggests optimization options.

results

The step-by-step work of a tax auditor allows you to easily analyze all the financial documentation of an enterprise, taking into account all the nuances and features. The results obtained after the audit will allow the customer to urgently take appropriate measures to correct inaccuracies in tax accounting.

The resulting written report will broadly reflect the financial situation, which will allow accurately characterize the entire taxation system in the organization.

The result of a tax audit will always be a package of documents called “Tax Audit Result Report”. On the one hand, this document, which will refer to all norms of the law, contains detailed description all found violations and deviations, as well as advice on how to eliminate and normalize them. On the other hand, there will be a final conclusion on the state of tax accounting.

It is impossible to say exactly how much money a tax audit can save for an organization, because each company has its own specifics and its own staff of workers. But you can give examples that will help you understand the big picture.

Soft toy company supplies 50% from the products it produces abroad, it has every right to return VAT from the budget. However, it was not possible to use this right in practice, since they are denied this, citing inaccuracies in the documentation.

The director of the enterprise took advantage of the help of an audit organization. After the inspection, a trial was held, as a result of which 7 million rubles were returned to the company and the VAT payment procedure was completely streamlined.

From the above example it can be understood that tax audit in the vast majority of cases is profitable service, which can pay off immediately after its implementation. To get more benefits, you should choose exactly the type of tax audit that suits your company.

Thanks to modern methods checks, which involve not only checking ordinary documentation, but also all electronic databases, mailboxes, etc., can eliminate all shortcomings and problems with accounting activities, regardless of the specifics of the organization.

conclusions

Tax audit is a strict necessity today. It serves as a “rehearsal” during which you can correct all mistakes and put the company’s documentation in order before the real audit by the tax authorities.

A timely tax audit will help you avoid problems with legislative bodies in the future and maintain a good reputation as a reliable business partner.