Information about the taxpayer.
- Your company has been scheduled for a FTA.
The period under review (not exceeding 3 years before the year of the audit).
The list of taxes, fees, and contributions subject to examination.
The information about the auditors.
2. There is a risk of a field tax audit.
Turnover of the company exceeds 100 million rubles ($ 1,3 million), with no audit in the past 3 years.
Rejection of your value added tax deduction claim.
Commencement of audits of your counterparties.
Receipt of a call or a demand from the tax authority.
A decision has been made by the tax authority to conduct a field tax audit. The decision includes:
Indications that a FTA is being prepared for your company:
Inquiry from law enforcement agencies.
An employee of the company is summoned for questioning by the tax authority.
One of the company's accounts is blocked by a bank.
From the moment you receive a notification from the tax authority, time is working against you. In this situation, it is important to start preparing for the audit as quickly as possible - conduct an audit, bring order to the documents, and correct any errors. Timely preparation will allow you to save millions of rubles.
There are 12 criteria established by the FTS and more than 20 indirect criteria that indicate the preparation of a tax audit for a company.
In this case, you have time and opportunity to prepare. To avoid or minimise additional charges, it is important to prepare necessary documents, correct errors, and cooperate with counterparties. It is also crucial to develop a strong legal position that takes into account all relevant circumstances.