What you need to know about submitting documents at the request of the inspection

Some time ago, the rules for submitting documents at the request of tax inspectors were adjusted, and in June, the format of the notification about the impossibility of submitting them was adjusted. In addition, the latest reports from the Ministry of Finance, the Federal Tax Service and examples of judicial practice reveal new nuances of satisfying the professional curiosity of the Federal Tax Service. Read our material about which tax office the request may come from, where to submit documents if the audit is not carried out within the inspectorate, and what documents the fiscal authorities have the right to request.

The inspectorate must be informed of the impossibility of submitting the requested documents using a new form.

As of 06/09/2019, the Tax Service updated the form for notification of the impossibility of submitting documents within the prescribed period (paper form plus electronic format).

Changing the form was required due to the norm introduced by Law No. 302-FZ of August 3, 2018, which allows you not to send documents to the Federal Tax Service again.

The company is obliged to notify the Federal Tax Service about the impossibility of fulfilling the requirements of the inspectors no later than:

• one day if the materials relate to the work of the organization itself;
• five days if controllers need information about counterparties.

The form contains three blocks for individual cases of filling out:

• the first - to indicate the specific reason for extending the period;
• the second – in case of loss of documents or their transfer to an audit organization;
• third - if the requested documents have already been submitted to the Federal Tax Service earlier.

Order of the Federal Tax Service of the Russian Federation dated April 24, 2019 No. ММВ-7-2/ [email protected] “On approval of the form and format for submitting a notification about the impossibility of submitting documents (information) in electronic form within the established time frame”

Editor's note:

Submission of this notice does not guarantee an extension of the deadline for filing documentation.

However, if the inspectors refuse and a fine is imposed, the fact of sending it will help reduce or even cancel the sanctions.

How to receive a request from the Federal Tax Service and confirm receipt

Through the 1C-Reporting service, you can not only submit reports to government agencies, but also receive documentation from them and submit responses to it. This also applies to requests from the Federal Tax Service for the submission of documents or information.

Requests and other documents received from the Federal Tax Service are reflected in 1C-Reporting in the “New” or “Incoming” sections. When you click on the “Inbox” tab, new documents are marked in bold and they have a status of “Confirm receipt”.

If you do not confirm the receipt of the document within 6 working days from the moment it is sent, the Federal Tax Service may block the company’s current account (clause 5.1, article 23, clause 2, clause 3, article 76 of the Tax Code of the Russian Federation). After clicking the link, the Federal Tax Service Inspectorate will receive an acceptance receipt signed with the digital signature of the business entity. In this case, it is considered that the taxpayer has fulfilled the obligation to accept documents from the Federal Tax Service.

To confirm receipt of a document, you can go directly from “Inbox” to “Confirm receipt”. In addition, you can use another method - open the request itself and familiarize yourself with the contents, and then confirm acceptance of the document.

The main document contains only basic information, and the essence of the requirement is contained in the attached pdf file. You need to open it using the link under “Attached files”. When opening the file, the user will see a list of documents that he must provide to the Federal Tax Service, as well as the period within which the documents must be sent.

In some cases, if the taxpayer has grounds, he can generate and send to the Federal Tax Service a notice of refusal of acceptance, which is also signed with an electronic signature. To do this, click the “Refuse admission” button. You can refuse admission in the following cases:

• The Federal Tax Service sent the request erroneously (it was intended for another taxpayer);
• the requirement does not comply with the approved format;
• the request does not contain or does not correspond to the digital signature of the Federal Tax Service official.

If there are no such grounds, the taxpayer does not have the right to refuse to accept the request. And then he must click the “Confirm reception” button.

If a business entity confirms acceptance of the request, but does not send documents on it within the prescribed period, the Federal Tax Service will fine it in accordance with clause 1 of Art. 126 of the Tax Code of the Russian Federation for 200 rubles. for each document not submitted.

Rules for submitting documents have been updated

Tax officials have updated the forms of documents used in control activities, including the request form for the submission of explanations and documents.

In addition, the requirements for documents submitted to the tax authority on paper have been adjusted. The entire volume of papers for inspectors must be divided into parts of no more than 150 sheets each. Each such volume is separately bound, numbered and certified by the personal signature of the person confirming the authenticity of the papers. According to the new rules, a company seal is not needed to certify them. Documents of more than 150 pages are not divided into parts.

The collected package must be accompanied by a covering letter indicating the details of the inspectors' request or another basis for submitting papers. The letter must contain a list of all documents, or this information must be included as an attachment to it.

Editor's note:

If documents are submitted electronically through TKS or a personal account, a list of data submitted to the inspection is generated automatically. In addition, based on the text of the regulations, a cover letter must be drawn up only when sending papers at the request of the Federal Tax Service.

Their voluntary submission does not fall under the new requirement.

Methods and deadlines for submitting notification

You can provide a notification to the tax authority in any way convenient for you:

• personally
• through an authorized representative
• in electronic form (including through the taxpayer’s personal account).

The main thing is to comply with the deadlines for submitting such notification. So, according to para. 2 p. 3 art. 93 of the Tax Code of the Russian Federation, the notification must be submitted to the tax office within 1 business day following the day of receipt of the request for the submission of documents.

When inspectors have the right to demand documents, and what are the consequences of disobedience?

The tax authority has the right to require documents:

• necessary in connection with a desk or field audit of the taxpayer (clause 1 of Article 93 of the Tax Code of the Russian Federation);
• relating to the activities of the inspected counterparty (clause 1 of Article 93.1 of the Tax Code of the Russian Federation);
• regarding a specific transaction outside the framework of tax audits (clause 2 of Article 93.1 of the Tax Code of the Russian Federation).

Responsibility for refusal to submit requested documents in relation to one’s own activities or their failure to submit them within the established time frame is provided for in Art. 126 of the Tax Code of the Russian Federation. The penalty is a fine of 200 rubles for each document not submitted.

Other persons for failure to submit documents about the taxpayer, refusal to submit documents they have, or submission of documents with knowingly false information may be held liable under clause 2 of Art. 126 of the Tax Code of the Russian Federation. The amount of the fine for organizations and individual entrepreneurs is 10 thousand rubles.

For unlawful failure to report or untimely communication of the requested information (not documents), liability arises in accordance with Art. 129.1 Tax Code of the Russian Federation. For the first offense, this entails a fine of 5 thousand rubles. A repeated act within a calendar year is punishable by a fine in the amount of 20 thousand rubles.

The Code of Administrative Offenses of the Russian Federation also provides for sanctions for taxpayer officials who fail to provide inspectors or distort documents and information necessary for tax control. Punishment in the form of a fine is imposed in accordance with paragraph 1 of Art. 15.6 of the code and can range from 300 to 500 rubles.

In addition, if the taxpayer does not submit the documents requested during the tax audit on time, the inspectorate may seize them (Clause 4 of Article 93 of the Tax Code of the Russian Federation).

Moreover, fiscal officials have the right not to pay attention even to the refusal of the person being inspected to open premises or other places where documents and objects subject to seizure may be located. The inspector can do this independently, trying not to unnecessarily damage locks, doors and other objects (Clause 4 of Article 94 of the Tax Code of the Russian Federation).

Another possible consequence of failure to comply with the inspectors’ demands is that the tax authority can determine the amounts payable to the budget by calculation based on the information it has about the enterprise, as well as data on other similar taxpayers (clause 7, clause 1, article 31 of the Tax Code of the Russian Federation). In this case, the tax will be calculated approximately, and arguments about the unreliability of the calculation will not be accepted (Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated June 22, 2010 No. 5/10). The dispute over the legality of the decision of the Federal Tax Service, according to which the inspectors assessed an additional 21 million rubles in VAT to the company, ended in favor of the inspectors (Resolution of the Arbitration Court of the North Caucasus District dated March 13, 2019 No. F08-12102/2018).

The judges indicated that the company, without any objective reasons, did not submit primary documents at the request of the inspectorate, deliberately opposing tax control. Under such circumstances, the company’s subsequent attempt to present a refutation of additional accruals in court is an abuse of right and cannot lead to the cancellation of the decision of the Federal Tax Service made based on the results of the audit.

NTVP "Kedr - Consultant"

LLC "NTVP "Kedr - Consultant" » Services » Legal consultations » Tax legislation issues » About the deadlines for providing documents at the request of the Federal Tax Service

Print

Question:

Upon receipt of a request to submit documents from the Federal Tax Service Inspectorate in electronic form via telecommunication channels, the recipient is obliged, within six days from the date of sending by the tax authority, to submit to the Federal Tax Service Inspectorate a receipt for the receipt of the specified document. At the same time, in accordance with Article 93.1 of the Tax Code of the Russian Federation, the person who received the demand is obliged to submit the requested documents within 5 days from the date of receipt of the demand. From what day should 5 days be counted - from the day the request was received or from the day the receipt of receipt of this request was sent?

Answer:

If a desk tax audit reveals errors in the tax return (calculation) and (or) contradictions between the information contained in the submitted documents, or reveals inconsistencies between the information provided by the taxpayer, the information contained in the documents available to the tax authority, and received by it during the tax control, the taxpayer is informed about this with the requirement to provide the necessary explanations within five days or make appropriate corrections within the prescribed period.

Art. 88, “Tax Code of the Russian Federation (Part One)” dated July 31, 1998 N 146-FZ (as amended on December 28, 2016) {ConsultantPlus}

A person belonging to the category of taxpayers obliged, in accordance with paragraph 3 of Article 80 of this Code, to submit tax returns (calculations) in electronic form, must, no later than 10 days from the date of occurrence of any of the grounds for classifying this person as a specified category of taxpayers, ensure receipt of documents that are used by tax authorities in the exercise of their powers in relations regulated by the legislation on taxes and fees, from the tax authority at the place of registration in electronic form via telecommunication channels through an electronic document management operator.

The person specified in paragraph one of this paragraph is obliged to submit to the tax authority in electronic form via telecommunication channels through an electronic document management operator a receipt for the acceptance of such documents within six days from the date they were sent by the tax authority.

Art. 23, “Tax Code of the Russian Federation (Part One)” dated July 31, 1998 N 146-FZ (as amended on December 28, 2016) {ConsultantPlus}

Order of the Federal Tax Service of Russia dated February 17, 2011 N ММВ-7-2/ [email protected] approved the Procedure for sending a request for the submission of documents (information) and the procedure for submitting documents (information) at the request of the tax authority in electronic form via telecommunication channels (hereinafter referred to as the Procedure ).

According to clause 12 of the Procedure, the requirement to submit documents is considered accepted by the taxpayer if the tax authority has received an acceptance receipt signed with the taxpayer’s digital signature.

Order of the Federal Tax Service of the Russian Federation dated February 17, 2011 N ММВ-7-2/ [email protected] (as amended on November 7, 2011) “On approval of the Procedure for sending a request for the submission of documents (information) and the procedure for submitting documents (information) at the request of the tax authority to electronic form via telecommunication channels" {ConsultantPlus}

Thus, based on the provisions of the Procedure, if a request for the submission of documents (information) is sent to the taxpayer in electronic form, but is not actually opened (not read) by the taxpayer, and an acceptance receipt has not been generated and sent to the tax authority, such a request cannot be considered received by the taxpayer. In such a case, the tax authority, based on paragraph 19 of the Procedure, must send the taxpayer a request to submit documents (information) in paper form.

(Letter of the Federal Tax Service of Russia dated February 16, 2016 N ED-4-2/ [email protected] ) {ConsultantPlus}}

The period begins on the next day after the calendar date or the occurrence of the event (action) that determines its beginning.

Art. 6.1, “Tax Code of the Russian Federation (Part One)” dated July 31, 1998 N 146-FZ (as amended on December 28, 2016) {ConsultantPlus}

For example, the inspection sent you a requirement via TKS on Monday, June 22. From Tuesday, June 23 to Tuesday of the following week (June 30), you are required to send a receipt to the inspectorate for acceptance of this requirement. From the day following the day of sending such a receipt, the five-day period for submitting the information itself begins to run. For example, you sent a receipt on the last day - June 30th. In this case, June 30 is considered the date you received the inspection request. You must provide her with explanations within 5 working days: from July 1 to July 7 inclusive. Thus, you can legally give explanations to the requirement sent by the TKS inspection on June 22 until July 7. Total - more than 2 weeks.

(“General Ledger”, 2015, N 14) {ConsultantPlus}}

Thus, the period for providing documents upon request of explanations from the tax authority begins to run from the day the notification of receipt of this request is sent.

Answer prepared by: Expert “Consultation Line” NTVP “Kedr-Consultant” Maria Yuryevna Krasnoperova

When preparing the answer, SPS ConsultantPlus was used.

The answer passed quality control: Reviewer - Associate Professor of the Department of Accounting, Finance and Auditing of the Federal State Budgetary Educational Institution of Higher Education "Izhevsk State Agricultural Academy"

Selezneva Irina Akhmatyasavievna

This clarification is not official and does not entail legal consequences; it is provided in accordance with the Regulations of the CONSULTATION LINE (www.ntvpkedr.ru).

Deadlines for submitting documents to the Federal Tax Service

TABLE: “Time limits for submitting documents to the Federal Tax Service”

When the Federal Tax Service can send a request for the submission of documents

As part of desk and on-site inspections

According to the article of the Tax Code of the Russian Federation, the inspectorate has the right to request documents from the taxpayer during desk and field tax audits.
As part of a desk audit, the Federal Tax Service may include in the request not any documents, but only those mentioned in the article of the Tax Code of the Russian Federation. These include, in particular:

when applying tax benefits - documents confirming these benefits (clause 6 of Art. Tax Code of the Russian Federation); when submitting a declaration in which the right to a VAT refund is declared, - documents confirming the right to deductions for value added tax (clause 8 of Article of the Tax Code of the Russian Federation);

Carry out automatic reconciliation of invoices with counterparties Try for free

- if contradictions are detected between the data specified in the VAT return and in the reporting of counterparties, or in different fields of the same VAT return, or in the VAT return and in the log of received and issued invoices, - invoices, “primary” and other documents related to conflicting information (clause 8.1 of Art. Tax Code of the Russian Federation); - when submitting an updated declaration two years after the deadline for submitting reports, if the “update” states a decrease in tax payable or an increase in loss compared to the indicators in the primary declaration, - documents confirming changes in the initial data, and tax accounting registers where the indicators are reflected before and after changes (clause 8.3 of Art. Tax Code of the Russian Federation); - when submitting calculations for insurance premiums - documents confirming the validity of the reflection of non-taxable amounts and the application of reduced tariffs (clause 8.6 of Article of the Tax Code of the Russian Federation).

In addition, during the “camera meeting,” tax officials have the right to request additional documents in the following cases: when checking a declaration filed by a participant in a simple partnership; upon presentation of excise tax deductions; when a foreign company provides services on the territory of the Russian Federation, etc.

As part of an on-site audit, inspectors may request any documents related to the calculation and payment of taxes. The main thing is that such documents relate to the period being audited and the tax being audited. This follows from paragraph 12 of Article of the Tax Code of the Russian Federation.

Determine the likelihood of an on-site tax audit and receive recommendations on the tax burden

As part of the counter check

Employees of the Federal Tax Service can also request documents not from the taxpayer being inspected, but from his counterparties (including second, third and subsequent links) or other persons who have the necessary information. In addition, tax authorities may request documents outside the scope of the audit if they are collecting data on a particular transaction. Under these circumstances, the inspectorate employee who checks the taxpayer or collects data on the transaction sends a special order to the Federal Tax Service, where the counterparty or other person who has the necessary information is registered. Based on this instruction, a request for the submission of documents (information) is formed and sent to the specified person. This procedure is enshrined in Article 93.1 of the Tax Code of the Russian Federation.

We would like to add that the list of documents that inspectors can request during a counter inspection is not limited. Therefore, tax authorities have the right to request any papers - the main thing is that they relate to the activities of the taxpayer being audited.

Check the counterparty for signs of a shell company and the presence of disqualified persons

How to submit electronic sick leave certificates to inspectors

The Federal Tax Service explained how to prove to inspectors that payments to employees are made within the framework of compulsory social insurance and therefore are not subject to insurance contributions.

As part of a desk audit of the DAM, the tax office has the right to request documents from the company? grounds for accrual or non-accrual of contributions for the amounts reflected in the report.

If the Federal Tax Service Inspectorate requires you to submit certificates of incapacity for work, officials recommend printing out a paper copy of the electronic sick leave, downloaded from the Social Insurance Fund register. The document must reflect the data that the employer used to determine the amount of insurance benefits. Calculations of the corresponding payments must also be attached to it.

The tax papers submitted must be certified by the organization, stitched and numbered properly. If they are requested again, it is enough to promptly inform the inspectors of the details of the document to which the confirmations were attached and with which they were sent to the Federal Tax Service.

Letter of the Federal Tax Service of the Russian Federation dated July 10, 2019 No. BS-4-11/ [email protected]

How to certify copies to confirm expenses

The Ministry of Finance considered an appeal on the procedure for certifying copies of documents confirming expenses for simplified taxation system activities.

There is a list of criteria that, if met, will allow these expenses to be recognized when calculating tax. They must be justified and documented. Justification means the economic feasibility of costs. Documentary confirmation is the compliance of the document’s execution with legally established rules.

In this case we are talking about certification of the copy. According to paragraph 5.26 of GOST R 7.0.97-2016, approved by Order of Rosstandart dated December 8, 2016 No. 2004-st, a copy will be provided with legal validity if the following details are present:

• the words "True";
• "Job title";
• "Signature";
• "FULL NAME.";
• "Date of".

If the copy is intended for transfer to another company, it must be supplemented with information about the place of storage of the original: “The original document is located in (name of organization) in file No. ... for ... year” - and certified with the seal of the organization.

To simplify the procedure for certifying a copy, a stamp may be used.

Letter of the Ministry of Finance of the Russian Federation dated April 22, 2019 No. 03-11-11/28986

The Ministry of Finance suggested how to save on the translation of foreign “primary documents”

The Ministry of Finance reminds that in order to reflect a company’s expenses in accounting for income tax, the amounts of appropriate expenses must be confirmed by documents drawn up in accordance with Russian legislation, and if the calculation was made abroad, with foreign business turnover.

Official paperwork in our country is conducted in Russian, so the “primary report” compiled in another language needs translation, the ministry notes.

If the standard form of foreign documents is found more often than others in accounting, officials consider it sufficient to contact a translator once to decipher its constant indicators. In the future, it will be possible to translate the updated form data, if necessary.

For reference, it is reported that the Tax Code of the Russian Federation does not establish a procedure for the transfer of foreign “primary documents”.

Letter of the Ministry of Finance of the Russian Federation dated April 29, 2019 No. 03-03-06/1/31506

Editor's note:

There is an opinion that foreign documents do not need translation for submission to inspectors. Thus, the Arbitration Court of the North-Western District, in Resolution No. F07-7835/2019 dated 07/08/2019, recognized the claims of inspectors to documents drawn up by various Norwegian suppliers as unfounded. The judges indicated that in terms of their design, content and details, all the disputed invoices coincided with each other, which allows us to conclude that they comply with business customs used in Norway. It helped to cancel the inspector's decision and the lack of references in it to norms of foreign law, which the disputed documents did not comply with. The arbitrators also ignored the argument about the lack of translation of invoices.

The requirement can come from any inspection where the company is registered

According to the norms of the Tax Code of the Russian Federation, in order to request documents related to the activities of the taxpayer, the tax authority sends a corresponding order to the inspectorate at the place of registration of the enterprise.

At the same time, officials pay attention to clause 1 of Art. 83 of the Tax Code of the Russian Federation, which states that for the purposes of tax control, registration of taxpayers is carried out:

• at the location of the organization;
• at the location of its separate divisions;
• at the location of the real estate and transport owned by it;
• on other grounds provided for by the code.

Thus, a taxpayer may be required to submit documents from any of the inspectorates where he is registered.

Letter of the Ministry of Finance of the Russian Federation dated 08/06/2019 No. 03-02-08/59105

Editor's note:

Please note that documents at the request of the Federal Tax Service should be sent to the address of the inspection that requested them. This rule applies even if inspectors are conducting an inspection on the company’s premises at the same time and have the originals of the requested documents at their disposal. Thus, a company from Chelyabinsk failed to challenge a fine of 17 thousand rubles for failure to fulfill the duty imposed by the fiscal authorities. Having received a request for documents under the TKS, the taxpayer responded to it in the same way, informing the Federal Tax Service about the presentation of the originals to its representatives located on the territory of the enterprise.

The court stated that the documents were not submitted to the Federal Tax Service within the prescribed period and left the fine in force (Resolution of the Arbitration Court of the Ural District dated January 29, 2019 No. F09-9273/18).

Deadline for fulfilling tax demands

The documents requested by the tax inspectorate must be submitted within five working days following the day the request was received (clause 5 of Article 93.1 of the Tax Code of the Russian Federation). If the company does not have the requested documents, then this must be reported to the inspectorate within five days. In this case, the fact of failure to submit documents will exempt the company from sanctions (the company did not ignore the request of the Federal Tax Service, but reported in good faith that it did not have the requested documents).

Often a company is not able to prepare documents within the five-day period allowed by tax legislation. For example, if the organization is small, and the only accountant who keeps records is in the hospital. In this case, the provisions of the Tax Code of the Russian Federation make it possible to request an extension of the period for preparing and submitting the requested documents. This must be done quickly enough - the next or on the same day after receiving the request (clause 3 of article 93, clause 5 of article 93.1 of the Tax Code of the Russian Federation).

For the message, a special notification is drawn up in the form approved. by order of the Federal Tax Service of Russia dated January 25, 2017 No. ММВ-7-2/34. If you wrote a letter requesting a deferment in any form, but the Federal Tax Service refused you due to incorrect notification, we can please you. Refusal to extend the deadline based on a notice drawn up in any form is considered illegal. This is noted by the Federal Tax Service of Russia in letter dated June 27, 2017 No. ED-4-2/12216. In any case, the notification must contain reasons explaining the impossibility of submitting documents on time, as well as the period within which the documents can be submitted. At the same time, there are no restrictions on the extension period (letter of the Ministry of Finance of the Russian Federation dated December 18, 2015 No. 03-02-08/74563).

It is worth noting that sending such a notification does not guarantee an automatic extension by the inspectorate of the initially allotted period. The inspectorate may refuse to extend it. Moreover, she is not at all obliged to explain and justify the reasons for her refusal (letter of the Federal Tax Service dated December 4, 2015 No. ED-16-2/304).

When checking the declaration, inspectors have the right to request any documents

The company failed to challenge the fine for failure to provide a balance sheet. The organization submitted to the inspectorate an updated VAT tax return with the amount of tax to be reimbursed from the budget in the amount of 2 million rubles. The right to VAT tax deductions is declared on invoices. However, the inspectors doubted the reality of the transactions and, as confirmation of them, requested from the taxpayer balance sheets for all accounts.

The organization left the request for copies of documents unfulfilled. In addition, she did not even inform the inspectorate about the absence or impossibility of providing them. At the same time, the list of documents that tax authorities may require for the legality of providing VAT deductions is not exhaustive.

Therefore, when checking a declaration, the Federal Tax Service has the right to require any documents confirming the legality of applying tax deductions.

The court rejected the taxpayer's argument that the fine was calculated illegally.

Resolution of the Arbitration Court of the Ural District dated July 24, 2019 No. A60-53363/2018

Editor's note:

Let us note that the courts also take the opposite position regarding “turnovers”. The arbitrators recognize that it is unlawful to hold people accountable for failure to submit documents that are provided for not by tax law, but by accounting legislation (resolutions of the Arbitration Court of the West Siberian District dated July 27, 2018 No. F04-3054/2018, dated December 29, 2014 No. A27-1435/2014).

In general, there is a tendency towards an increase in the appetites of inspectors. Thus, with the recent Decision of the Federal Tax Service of the Russian Federation dated June 19, 2019 No. SA-4-9 / [email protected] , officials confirmed that their subordinates have the right to independently determine the completeness and completeness of the “primary”, accounting registers and analytics necessary for them to exercise control. This decision was made based on the results of consideration of the taxpayer’s complaint regarding the request for copies of the staffing table and Orders on the appointment of the manager and chief accountant as part of an on-site audit of the correctness of VAT calculations.

Article 93 of the Tax Code of the Russian Federation. Requesting documents during a tax audit (current version)

Under these circumstances, the court considered it not based on the norms of substantive law, not corresponding to the circumstances of the dispute and the evidence available in the case, to recognize as illegal the contested decision of the tax authority in terms of holding the taxpayer liable under paragraph 1 of Article 126 of the Tax Code of the Russian Federation on the basis of failure to indicate in the request specific documents to be submitted to the tax authority, their names and details, the lack of a list and quantity of them (29,336 documents), for failure to submit them within the prescribed period, the taxpayer was held accountable.

Submission of paper documents to the tax authorities, as a general rule, is made in the form of copies certified by the person being checked.

Clauses 2.1.29, 2.1.30 and 2.2.1.39 of the State Standard of the Russian Federation “Office work and archiving. Terms and definitions" (GOST R 51141-98), approved by Decree of the State Standard of Russia dated February 27, 1998 N 28, stipulates that a copy of a document is a document that fully reproduces the information of the original document and all its external features or part of them, which has no legal force. A certified copy of a document is a copy of the document, which, in accordance with the established procedure, is marked with the necessary details that give it legal force. Document details are understood as a mandatory element of document execution.

In accordance with the Resolution of the State Committee of the Russian Federation for Standardization and Metrology dated 03.03.2003 N 65-st “On the adoption and implementation of the State Standard of the Russian Federation” (“GOST R 6.30-2003. State standard of the Russian Federation. Unified documentation systems. Unified system of organizational and administrative documentation. Requirements for the execution of documents") when certifying the compliance of a copy of a document with the original, below the “Signature” requisite, the certification inscription “Correct” is affixed; position of the person who certified the copy; personal signature; decryption of the signature (initials, surname); certification date. A copy of the document is certified by the seal of the organization.

Thus, each copy of a document submitted to the tax authority must be certified by an authorized person and have other necessary details that give it legal force.

Moreover, based on the provisions of Article 93 of the Tax Code of the Russian Federation, each copy of the document must be certified, and not the filing of these documents.

This position is confirmed both by the official position (see letters of the Federal Tax Service of Russia dated October 2, 2012 N AS-4-2/16459, the Ministry of Finance of Russia dated October 24, 2011 N 03-02-07/1-374), and by arbitration practice.

The Federal Antimonopoly Service of the Moscow District, in Resolution No. KA-A41/11390-09 dated November 5, 2009, concluded that in paragraph 2 of Article 93 of the Tax Code of the Russian Federation, the words “copies certified by the person being verified” should be understood as certification by the executive body of the taxpayer, fee payer, tax agent copies of documents by putting the necessary details on them, i.e. seal and signature of an authorized official, giving them legal force. At the same time, it is indicated that from the provisions of Article 93 of the Tax Code of the Russian Federation it follows that each copy of the document must be certified, and not the filing of these documents.

At the same time, the Tax Code of the Russian Federation does not provide for the procedure for submitting copies of documents to the tax authorities, nor does the Federal Tax Service of Russia have the right to establish any separate procedure on this issue.

At the same time, it is necessary to take into account the purposes of submitting copies of taxpayer documents to the tax authorities, namely their further use in control work, including as an evidence base.

Thus, the methods existing in business practice for certifying multi-page documents are legitimate - both certifying each individual sheet of a copy of a document, and stitching a multi-page document and certifying it as a whole. In this case, in the case of certification of a copy of the document as a whole, it is necessary to take into account the thickness of the bundle and the material of its stitching (twine, twine, etc.).

In addition, when flashing a multi-page document, you must:

ensure the ability to freely read the text of the document, all dates, visas, resolutions, etc. and so on.;

exclude the possibility of mechanical destruction (embroidery) of the pack when studying a copy of the document;

ensure the possibility of free copying of each individual sheet of a document in a stack using modern copying equipment (if it is necessary to submit a copy of the document to the court);

carry out sequential numbering of all sheets in the bundle and, upon certification, indicate the total number of sheets in the bundle.

Similar clarifications are contained in the letter of the Federal Tax Service of Russia dated September 13, 2012 N AS-4-2/ [email protected]

FAS West Siberian District, in Resolution dated November 29, 2012 N A75-10186/2011, considered the situation in which the tax authority, having established that the copies of documents submitted by the organization were not certified in accordance with GOST R 51141-98, GOST R 6.30-2003, since a copy of each document submitted was not certified separately; he returned the received documents to the organization by letter, indicating the need to properly certify the documents.

The court indicated that the organization, having received the request of the tax authority, fulfilled it within the time limit established by paragraph 5 of Article 93 of the Tax Code of the Russian Federation, presenting to the tax authority the requested documents in the form of a binder containing on the reverse side a certification inscription and the seal of the organization.

Regarding the argument that copies of documents were not certified in accordance with GOST R 51141-98, GOST R 6.30-2003, the court noted the following.

The tax authority did not take into account that the submission by the organization, within the period established by law, of copies of documents requested by the tax authority, drawn up in the form of a staple, containing an identification inscription, the signature of an authorized person and the assigned seal of a legal entity, cannot be regarded as failure to submit (refusal to submit, untimely submission) documents (information), that is, does not constitute an offense for which liability is provided for by the Tax Code of the Russian Federation.

A broad interpretation of the legal norms contained in the Tax Code of the Russian Federation when resolving issues related to bringing to tax liability is unacceptable.

The procedure for sending a request for the presentation of documents and the procedure for submitting documents at the request of the tax authority in electronic form via telecommunication channels are established by Order of the Federal Tax Service of Russia dated February 17, 2011 N ММВ-7-2/ [email protected] “On approval of the Procedure for sending a request for the presentation of documents ( information) and the procedure for submitting documents (information) at the request of the tax authority in electronic form via telecommunication channels.”

The taxpayer, in agreement with the tax authority, during tax control activities, can submit personally or through a representative copies of documents in the form of scanned copies - a document that fully reproduces the information of the original document, certified by an electronic digital signature (enhanced qualified electronic signature).

Sending the requested documents in electronic form is permitted by transmitting documents on electronic media or via telecommunication channels with the mandatory use of certified electronic digital signature means (enhanced qualified electronic signature), which allows identifying the owner of the signature key certificate, as well as establishing the absence of distortion of the information contained in the specified documents.

The Russian Ministry of Finance drew attention to this in a letter dated December 28, 2011 N 03-02-07/1-443.

As the financial department explained in letter dated January 11, 2012 N 03-02-07/1-1, if the document requested from the taxpayer is compiled electronically and not in established formats, the document is presented on paper in the form of a copy certified by the taxpayer with a signature mark document with a qualified electronic signature (electronic digital signature).

It is necessary to dwell on the method of sending a request by the tax authority to a taxpayer who has an agreement with a specialized organization to submit reports in electronic form.

In the situation considered in the Resolution of the Federal Antimonopoly Service of the Moscow District dated 09.10.2012 N A40-130298/11-75-522, the court rejected the tax authority’s argument that the agreement with a specialized reporting company does not provide for the obligation of the tax authority to make demands via telecommunication channels. The system installed by the taxpayer for transmitting documents via telecommunication channels makes it possible to send, among other things, demands, which is confirmed by the submitted printouts of electronic journals. In a controversial situation, the tax authority, in violation of paragraph 1 of Article 93 of the Tax Code of the Russian Federation, sent the taxpayer a demand not via telecommunication channels, but only by registered mail, which was not received by the taxpayer for technical reasons. The tax authority thereby violated the procedure for conducting a desk tax audit and did not provide the taxpayer with the opportunity to submit the requested documents, which, by virtue of Article 100 of the Tax Code of the Russian Federation, is an unconditional basis for canceling its decisions.

The Ministry of Finance of Russia in letter dated November 17, 2011 N 03-02-07/1-395 indicated that the exercise of the tax authority’s right to request documents does not depend on the location of the on-site tax audit.

A request for the submission of documents sent by registered mail is considered received after 6 days from the date of sending the registered letter. In this case, the specified period does not depend on the actual date of receipt by the taxpayer of this request. This position is set out in the letter of the Ministry of Finance of Russia dated 05/06/2011 N 03-02-07/1-159.

As the Ministry of Finance of Russia noted in letter No. 03-02-07/1-379 dated August 27, 2010, during a tax audit or other tax control activities, tax authorities do not have the right to request from the person being inspected documents previously submitted to the tax authorities during desk or on-site tax audits of the person being audited.

It is unlawful for tax authorities to collect fines for failure to submit documents on requests that do not contain exact details and the number of requested documents.

The Presidium of the Supreme Arbitration Court of the Russian Federation, in Resolution No. 15333/07 dated 04/08/2008, indicated that liability is subject to application for failure to provide each requested document. Consequently, the taxpayer cannot be held accountable if the number of documents not submitted by him is not reliably determined by the tax authority. Establishing the amount of the fine based on the taxpayer’s presumable availability of at least one of the requested types of documents is unacceptable.

The amount of the fine is calculated based on the number of documents not submitted by the taxpayer within the time limit established in the requirement, and not for untimely submission of documents by the taxpayer at his own discretion based on the general characteristics of the documents requested by the tax authority.

This position is also supported in the Resolution of the Twelfth Arbitration Court of Appeal dated March 21, 2012 N A06-6590/2011.

The FAS Moscow District, in Resolution No. A40-77795/11-90-338 dated May 4, 2012, came to the conclusion that paragraph 1 of Article 126 of the Tax Code of the Russian Federation established a fine for each unsubmitted (late) document, which implies that in order to establish its amount, it is necessary to indicate in the requirement of the tax authority for the exact (specific) number of documents required (indicating the name, date and number). Calculating the amount of the fine based on the number of documents submitted by the taxpayer in violation of the deadline is contrary to the provisions of the Tax Code of the Russian Federation.

In Resolution dated November 2, 2012 N A17-7972/2011, the FAS of the Volga-Vyatka District indicated that liability for failure to provide the tax authority with information necessary for tax control can only be applied if the documents requested by the tax authority are available to the tax authority. taxpayer and there is a real opportunity to present them. Establishing the amount of the fine based on the taxpayer’s presumable availability of at least one of the requested documents is unacceptable.

In a letter dated January 21, 2013 N 03-02-07/1-12, the Russian Ministry of Finance drew attention to the fact that paragraph 5 of Article 93 of the Tax Code of the Russian Federation establishes a restriction on the tax authority requesting documents from the person being inspected during tax audits and other tax control activities. , which were previously submitted to the tax authorities during desk or field tax audits of the person being audited. This restriction does not apply to cases where documents were previously submitted to the tax authority in the form of originals, which were subsequently returned to the person being inspected, as well as to cases where documents submitted to the tax authority were lost due to force majeure.

The application of the provisions of paragraph 5 of Article 93 of the Tax Code of the Russian Federation does not depend on the number of places where the taxpayer is registered with the tax authorities.

The inspector himself decides which period documents he is interested in

While checking the company’s VAT return for the second quarter of 2022, inspectors requested documents from its counterparty on transactions completed in the first quarter of 2022. The company refused to provide the papers, indicating that the tax authority’s request went beyond the boundaries of the audited period. The organization appealed the request of the Federal Tax Service in court, but to no avail.

Arbitrators of all instances, including the district cassation, confirmed that inspectors themselves decide what events are relevant to the inspection period and are not obliged to explain their position to taxpayers or persons from whom documents and information are requested.

Resolution of the Arbitration Court of the Volga District dated January 16, 2019 No. F06-41326/2018

What happens if documents are not submitted to the tax service?

A law-abiding business entity, after receiving a request from controllers, must perform the following actions:

• send a notification indicating information about the absence of the requested documents from the subject;
• provide the requested data to inspectors;
• ask for additional time to prepare documents.

If an inspector's request to provide information about a specific transaction is ignored, the taxpayer will be subject to a fine of 10,000 rubles. Enterprises that have not submitted documents regarding themselves will be forced to pay 200 rubles for each document not submitted.

Important! The absence of even one document in the list entails the full amount of the fine.

The manager of the enterprise is responsible for the timely submission of documents to the tax authorities. Sometimes the chief accountant is responsible for filing documents. Information about assigned responsibilities is displayed in the employee's job description.

The presumable end of the “camera chamber” does not exempt you from a fine for failure to provide documents

The inspectors requested documents from the company, citing a desk audit of the counterparty’s VAT declaration. The company was embarrassed that in order to verify the report for the first quarter, the Federal Tax Service Inspectorate needed supporting papers in October, when the general period of the “camera chamber” was supposed to expire in accordance with the norms of the Tax Code of the Russian Federation. The company sent a refusal with explanations to the inspectorate, and in response to the inspectors’ demand, it wrote a complaint to the department of the Federal Tax Service of the Russian Federation, but without achieving success, it went to court.

During the consideration of the dispute, it turned out that the Federal Tax Service Inspectorate appointed additional verification measures for the company’s counterparty, within the framework of which the disputed documents were requested. The court recognized the inspectors’ demand as legal, noting that in accordance with paragraph 2 of Art. 93.1 of the Tax Code of the Russian Federation, it would be lawful even if there were no checks at all.

Resolution of the Arbitration Court of the Volga District dated 02/01/2019 No. F06-41631/2018

Body of the letter

In order to express the contents of the message as accurately and concisely as possible, it is necessary to indicate in the main text after the header:

• Requirements and his data, which came from the tax office. They include: its number, date of preparation and receipt. If necessary, you need to briefly retell the topic. For example: “In relation to the supplier.”
• Within what time period must documents be submitted to a specific division of the Federal Tax Service?
• A valid reason why the data cannot be provided within the specified time frame. For example, the sheer volume of documentation. Sometimes all the requested papers can amount to thousands of sheets, and the company has only a few accountants on staff, or the chief accountant has gone on sick leave (with sick leave provided). In short, the reason must be compelling and clearly stated. Only in this case does the chance of satisfying the request increase.
• Link to paragraph 5 of Article 93.1 of the Tax Code of the Russian Federation. It talks about the possibility in principle of such a postponement due to extraordinary reasons.
• Request for a deferment for an indefinite period of time. The shorter this period (subject to a good reason), the more favorably the tax authorities will react to the message.
• When all requested documents have been provided.

The letter ends with the signatures of the head of the organization and the chief accountant. Through this document you can show your readiness for constructive cooperation with the Federal Tax Service.

In order to increase the likelihood of a favorable attitude towards the request on the part of the Federal Tax Service, it is recommended to provide those documents that are still possible.

Inspectors should not indicate details of the requested documents.

The taxpayer appealed the Federal Tax Service's requirement to submit 1,027 invoices, goods and delivery notes and other documents confirming transactions with the counterparty for the quarter. According to the company, according to clauses 2, 3 of Art. 93.1 of the Tax Code of the Russian Federation, inspectors must indicate in the request information that allows them to identify a specific transaction.

The courts did not support this interpretation of the code. The arbitrators indicated that Art. 93.1 of the Tax Code of the Russian Federation does not establish the obligation of the tax authority to indicate details or other individualizing features of documents in the request. At the same time, the norms of the legislation on taxes and fees also do not contain a ban on requesting documents for several transactions. Themis also emphasized that inspectors should not inform the counterparty of the person being inspected the reasons why they decided to send a demand.

Resolution of the Arbitration Court of the Volga District dated January 29, 2019 No. F06-42165/2018

Editor's note:

It will not be possible to recognize as illegal a requirement that does not indicate a tax control measure. From the point of view of the RF Armed Forces, the main thing is to be able to understand which counterparty we are talking about, what documents are needed by the Federal Tax Service and for what period. The absence in the requirement of an indication to carry out a specific tax control event is formal in nature and does not indicate the invalidity of the inspection requirement (Determination of the RF Armed Forces dated September 19, 2018 No. 307-KG18-14038).

What documents are requested when checking a counterparty?

The most common question that accountants have is: what documents do inspectors have the right to require? And is it legal to require the provision of documents that are in no way related to the counterparty being audited?

It follows from paragraph 1 of Article 93.1 of the Tax Code of the Russian Federation that documents (information) relating to the activities of the person being inspected may be requested. The Ministry of Finance of the Russian Federation in a letter dated October 9, 2012 No. 03-02-07/1-246 writes about the same thing.

The key phrase here is “relating to the activities of the person being inspected.” The tax office does not have the right to demand from the company, for example, all contracts concluded in 2022 or a book of purchases for a certain period (even though the transaction with the counterparty under audit is not reflected there).

But the above paragraph does not contain a specific list of documents that the tax office may require. This can be an agreement, acts, invoices, invoices for transactions with the audited counterparty. But they may also require, for example, an order to send employees on a business trip to the place of work on the territory of the counterparty.

Practice shows that local inspectors do not always comply with the law. Apparently counting on the ignorance of accountants, they also request documents that have nothing to do with the activities of the person being audited.

In this case, the organization may not comply with the inspection requirements. The actions of the Federal Tax Service can be declared illegal in court. For example, the Supreme Arbitration Court of the Russian Federation, in its ruling dated October 15, 2013 No. VAS-14062/13 in case No. A43-18174/2012, noted that if the requested documents do not relate to the activities of the taxpayer being audited and the information contained in them cannot affect the determination of the amount of his tax liabilities, then failure to comply with such a requirement does not entail liability. There are similar conclusions in the resolution of the Arbitration Court of the East Siberian District dated April 13, 2015 No. F02-1184/2015).

There is another important point: in the request for the submission of documents, tax authorities are not required to write details of the requested documents. In the form of demand, approved. Order of the Federal Tax Service of Russia dated May 8, 2015 No. ММВ-7-2/189 states that details or other individualizing features of documents are indicated “if available.”

The resolution of the Arbitration Court of the East Siberian District dated October 17, 2016 No. F02-5483/2016 confirms that it is enough to limit oneself to the names (agreement, acts, invoices, etc.). However, the data contained in the request must fully allow identification of the specific transaction for which documents are requested. Otherwise, the company has a good chance of “fighting off” tax demands in court (see, for example, the dispute considered by the Arbitration Court of the Far Eastern District in resolution No. F03-712/2017 dated March 21, 2017).

There is also an interesting question regarding the period for which documents can be requested. The three-year limit that applies to verified persons does not work here. The tax inspectorate may require documents for any period, since there are no restrictions on the period of time for which documents (information) relating to the activities of the taxpayer being inspected can be requested. The Ministry of Finance drew attention to this in letter dated November 23, 2009 No. 03-02-07/1-519.

It is prohibited to inspect a company without a tax audit

The company received a request from the Federal Tax Service to provide many documents about its work over the past three years. Moreover, the requirement did not refer to any tax audit.

The inspectors wanted to see:

• decoding of accounting accounts 60, 62, 76, 90, 91 broken down by year;
• staffing schedule;
• decoding of accounts payable and receivable;
• decoding of 11 balance sheet indicators;
• tax registers of expenses and income broken down into direct, indirect and other for three years.

The company complained to the court. The first instance and the appeal supported the inspectors, but the district court sent the case for a new trial. The arbitrators agreed with the company's arguments that the requested documents did not relate to a single transaction, but to the entire activity of the company, and recognized that such a requirement, without verification, contradicts clauses 1 and 2 of Art. 93.1 Tax Code of the Russian Federation. The court of first instance will have to figure out whether the specified tax control measure took place and in relation to which particular counterparty or transaction it was initiated by the inspectors.

Resolution of the Arbitration Court of the Moscow District dated April 30, 2019 No. F05-5289/2019

The chief accountant is not obliged to provide the inspectorate with the employee’s work history

The Federal Tax Service imposed a fine of 300 rubles on the chief accountant of the company under Part 1 of Art. 15.6 of the Code of Administrative Offenses of the Russian Federation for the fact that she did not submit to the inspection the documents requested in relation to one of her employees:

• application for a job;
• resignation letter;
• employment contract;
• The order of acceptance to work;
• personal card.

The chief accountant challenged the fine, and the court overturned it.

The fact is that the demand contained a reference to Art. 93.1 Tax Code of the Russian Federation. This meant that the inspection was interested in information about another company being inspected or about a specific transaction.

The chief accountant decided that the requested documentation did not relate to either one or the other. The company has no relationship with the audited organization. The listed documents do not relate to a specific transaction. The inspection did not indicate in its request what connection there is between this employee and the organization being inspected or a specific transaction.

Therefore, the accountant did not comply with the request. Moreover, she informed the inspectorate about the refusal, explaining the reasons. Additionally, the accountant wrote that the employee’s work documents contain his personal data, which the company has no right to transfer to anyone without his consent.

The judges came to the conclusion that the chief accountant was absolutely right. The documents listed in the request cannot be recognized as those that the company (its official) is obliged to submit to the tax authority.

In accordance with paragraph 11 of Art. 21 of the Tax Code of the Russian Federation, taxpayers have the right not to comply with unlawful acts and requirements of tax authorities.

Thus, the fine was imposed illegally.

Resolution of the Supreme Court of the Russian Federation dated April 26, 2019 No. 9-AD19-10

When the Federal Tax Service requests documents

The tax inspectorate has the right to require the taxpayer to provide documents or information when conducting an inspection of both the business entity itself (Article 93 of the Tax Code of the Russian Federation) and its counterparty - during a counter inspection. In addition, the Federal Tax Service has the right to demand documents outside of the audit, for example, if it needs information about a specific transaction (Article 91.3 of the Tax Code of the Russian Federation), if the taxpayer is related to it.

To obtain documents, tax authorities send a request to the taxpayer to submit documents (or information). It is formed according to a special form approved by Order of the Federal Tax Service dated November 7, 2018 No. ММВ-7-2/ [email protected]

If a taxpayer submits tax reports electronically, then he must ensure that he receives documentation from the Federal Tax Service according to the TKS, including the requirements (clause 5.1 of Article 23 of the Tax Code of the Russian Federation). He fulfills his duty if:

• an agreement was concluded with an electronic document management operator to ensure document flow with the Federal Tax Service;
• There is a digital signature verification key certificate.

Attention! If the taxpayer has an electronic document flow with the Federal Tax Service, all documents from it are received in electronic form via TKS (Order of the Federal Tax Service dated July 16, 2020 No. ED-7-2 [email protected] ).

The taxpayer can also send documents electronically, but has the right to submit paper versions (clause 2 of Article 93 of the Tax Code of the Russian Federation). Of course, the electronic version is preferable for the taxpayer himself, because The response time to a request is reduced and the security of document submission is increased. Documents in electronic form can be sent directly from 1C: Accounting 8th edition. 3.

You don’t have to share product recipes with inspectors

As part of the on-site audit, the tax authorities requested from the company the recipe for 133 types of alcoholic products produced. The inspectors explained this by the need to reconcile the costs of purchasing raw materials with the list of required ingredients.

The company refused to comply with the request, pointing out that the recipe for the drinks produced does not contain the information necessary to verify the correctness of calculation and payment of taxes, and is information that is not subject to distribution.

Inspectors issued a fine, which the company went to court to appeal.

Themis supported the society's arguments. The arbitrators indicated that, within the meaning of Art. 88, 93 of the Tax Code of the Russian Federation, documents required by the tax authority must be related to the subject of the tax audit (Resolution of the Presidium of the Supreme Arbitration Court of the Russian Federation dated April 8, 2008 No. 15333/07). In this case, confirmations of tax accounting data are:

• primary accounting documents (including an accountant’s certificate);
• analytical tax accounting registers;
• calculation of the tax base.

The recipe for alcoholic beverages is not a document used to control the correctness of calculation and payment of tax, since it does not relate to primary accounting documents or analytical registers of tax accounting, and also does not contain a calculation of the tax base.

Under such circumstances, the judges declared the fine for refusal to submit these documents illegal and canceled it.

Resolution of the Arbitration Court of the Volga District dated 02/01/2019 No. F06-42680/2018

Why does the tax service demand the provision of documents?

Tax officers have the right to demand documents both from the business entity itself and from its counterparties. Information may also be requested from third parties if, in the opinion of the inspectors, they have the necessary information.

The availability of documents allows fiscal officials to verify the completeness and correctness of tax accruals and payments, the reality and economic feasibility of transactions, and the possibility of an entity deriving unjustified tax benefits.

The requirement to provide documents must be stated on a special form. It details exactly what documents the taxpayer must provide and for what reason.