“Letters of happiness” from IFTS: what you need to be prepared for
In modern realities, calling an interrogation to the tax authority is a common practice. The regulatory authorities attach more and more importance to conducting interrogations of individuals. In addition to the taxpayer’s leadership, much attention is paid to ordinary employees (warehouse employees, purchasers, sales managers, and so on).
Calling an employee for interrogation is a form of tax control and is regulated by Article 90 of the Tax Code. At the same time, two main forms of calling can be distinguished, this is the need for the witness to appear within the framework of the current activity of the taxpayer and in the framework of the tax audit.
With the introduction of the automated system AIS Tax-3 and ASK VAT-2, the tax inspector, using a real-time program, analyzes the organization’s activities and can identify any discrepancies (for example, discrepancy between the volumes of purchases submitted by the supplier and the data reflected in the tax reporting by the buyer ) In this case, the purchasing organization will receive a written notice on the need for clarification, and if a tax violation is revealed, it will offer to submit updated declarations.
Additionally, a taxpayer representative will be called to the tax authority to provide oral or written explanations. Also frequent are calls for clarifications on “atypical” transactions. For example, a company sells building materials and suddenly starts spending large amounts on IT services or buying securities. In this case, the tax inspector will suspect an unlawful reduction in the expenditure part and will ask for explanations not only about the amount of expenses incurred, but also about the focus on making profit in the light of the main activities of the taxpayer.
Do not neglect the observance of the procedure for calling a witness for interrogation and the compilation of a protocol of interrogation. In practice, very often inspectors contact the contact person by phone and ask to drive up for interrogation. In this case, the inspectorate should be asked to send an official summons for interrogation with information about the circumstances in which the person is called for interrogation.
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Receipt of a summons (notification) about an interrogation call does not yet indicate a violation of the law, therefore it is very important to submit information (documents) at the request of the tax authority so that information about the taxpayer is not passed to a pre-audit analysis, based on which an on-site tax audit can be assigned.
After receiving the summons (notification of the call) for interrogation at the Federal Tax Service Inspectorate, it is worth assessing the correctness of its preparation, as well as understanding whether the individual should go (for example, the general director) or you can send a representative. So, if the call notification contains a link to paragraphs. 4 p. 1 art. 31 of the Tax Code of the Russian Federation, the taxpayer has the right to send his representative, if, on the basis of Article 90 of the Tax Code of the Russian Federation, he is invited to the tax authority, then the called person must go.
If the witness is called in as part of a tax audit, it is obvious that the tax inspector is interested in a much larger amount of information than information on any one separate operation. The list of questions primarily depends on the position held.
For example, the CEO will be asked about the period of the position, structure and type of activity of the company, staffing, major suppliers and contractors. The chief accountant (CFO) will be asked questions about the format and frequency of salary payments, the program for sending reports to the tax authority and on interaction with banks.
The current practice of escorting employees of the organization shows that in addition to the management of the enterprise, more and more ordinary employees are called. Moreover, often every witness is asked almost about all areas of activity. In this case, it is necessary to clearly limit the range of issues falling within the competence of the person. As part of the interrogation, a large number of questions are asked, starting with the formation of a witness and ending with the organization of the workflow in the company. It is important that a person understands that he should give explanations only in part of his functional (job description).