An accountant of any organization, regardless of its legal form, must not only be able to record all financial transactions, but also draw up tax reports, be aware of all possible relations with tax authorities, in particular, know what a desk audit is.
Instructions
Step 1
Unlike an on-site audit, a desk audit is carried out by tax officials not at the location of the audited organization, but directly at the premises of the tax inspectorate. Its object is the declaration and other documents submitted by the taxpayer by a certain date, it is made no later than three months after the indicated period, and its purpose is to control the timely submission of tax reports in the prescribed form and in full. A cameral audit is one of the current duties of the tax authorities and does not require the permission of their management.
Step 2
When starting the reconciliation procedure, the persons conducting it are not required to notify the organization of its beginning, as well as of the positive results. They will notify the company only when such facts as the lack of an important document, the lack of necessary details, non-compliance with the rules for filling out reporting papers, the presence of corrections not approved by the signature and seal of the chief accountant or director, and the use of a pencil instead of a pen are discovered. In this case, the tax authority will ask you to certify the blots, provide the missing forms or complete them.
Step 3
The first step is to determine the availability of the necessary documents. If they are not there, then penalties follow, both tax in the form of calculating penalties and administrative ones. According to Art. 119 of the Tax Code of the Russian Federation, for each month of delay in the submission of the declaration, 5% of its amount is charged. The minimum limit is 1000 rubles, the maximum is 30%. An incomplete month is considered a full month. Art. 15.5 of the Administrative Code of the Russian Federation imposes liability on officials guilty of concealing tax reporting in the amount of 300 to 500 rubles. If a small amount of a fine is unable to influence the organization, then until the moment it provides documents, its bank accounts are blocked.
Step 4
If, during the desk audit, tax officials have questions and doubts, they have the right to request the missing information and papers. After establishing the availability of all documents, they proceed to recalculating the tax base - the volume of all income received that is subject to taxation. The numbers in all lines and columns are underlined, the results are compared with similar calculations of the organization's accountant. Further, the legality of the applied tax deductions is monitored, as well as the compliance of the rates and benefits used with tax legislation.
