Act of disagreement regarding the tax audit report. Sample of a written objection to a tax audit report

The Tax Service explained how taxpayers’ objections to tax audit reports are considered (Federal Tax Service Information).

Acts of the tax authority

The tax authority accompanies the results of certain actions (tax audits, detection of tax violations) by issuing a report, which is handed to the taxpayer.

Type of tax control	Presentation of results (note)	Deadlines for processing tax control results
Desk tax audit (CTA)	Tax audit report (drawn up *only* if the inspectors identify violations, - clause 5 art. 88 Tax Code of the Russian Federation)*	10 working days from the date of completion of the inspection ( para. 2clause 1 art. 100 Tax Code of the Russian Federation)
On-site tax audit (VNP)	Tax audit report (drawn up regardless of the results of the audit)	Two months from the date of drawing up the certificate of on-site tax audit ( para. 1clause 1 art. 100 Tax Code of the Russian Federation).
Detection of facts indicating violations of the legislation on taxes and fees, responsibility for which is established by the Tax Code of the Russian Federation**	Act on the discovery of facts indicating tax violations***	10 days from the date of detection of the specified violation ( clause 1 art. 101.4 Tax Code of the Russian Federation)

* The act is handed over to the person being inspected against signature or sent by registered mail within five working days from the date of drawing up the act ( pp. 1 item 3, clause 5 art. 100 Tax Code of the Russian Federation). As a rule, along with the act, a notice of the time and place of consideration of the tax audit materials is given.

** With the exception of tax offenses, cases of detection of which are considered in the manner established Art. 101Tax Code of the Russian Federation(clause 1 art. 101.4).

*** The act is handed over to the person who committed the tax offense against signature or transmitted in another way indicating the date of its receipt. If the specified person evades receiving the act, the tax authority official makes a corresponding note in the act ( clause 1 art. 101.4 Tax Code of the Russian Federation) and the act is sent to this person by registered mail ( clause 4 art. 101.4). The date of delivery of the act sent by registered mail is considered to be the sixth day counting from the date of its dispatch.

Submitting objections

The taxpayer may disagree:

With conclusions, proposals, any facts set out by the controllers in the act ( clause 6 art. 100, clause 5 art. 101.4);

With the results of additional tax control measures ( clause 6.1 art. 101 Tax Code of the Russian Federation).

Then he has the right to file objections: in writing contact the tax authority.

Written objections to the act and the results of additional tax control measures can be submitted in general or on individual provisions (in part). The appendix to the Federal Tax Service Information contains a form for submitting objections to the tax audit report.

The taxpayer has the right to attach documents (certified copies thereof) confirming the validity of his objections to written objections. However, it is not too late to do this during the appearance for consideration of the act, as well as the results of additional tax control measures. Oral explanations are then given.

The taxpayer is given a certain period of time to file objections.

Objections are submitted (in person or through a representative) to the office of the tax authority or the document acceptance window, but you can also use mail.

Legal representatives are representatives of an organization by law or on the basis of constituent documents ( Art. 27 Tax Code of the Russian Federation); authorized representatives - representatives acting on the basis of a power of attorney ( Art. 29 Tax Code of the Russian Federation).

Procedure for filing objections to tax audit reports

In the Information, the Federal Tax Service focuses on the procedure for filing objections to tax audit reports. Such objections are sent (in person or through a representative) to the tax authority that drew up the act.

The number, address and details of your tax office can be found using the “Address and payment details of your office” service.

Consideration of objections

Objections to the act are considered in the following order:

Before considering the materials of a tax audit on its merits, the tax authority must ( clause 3 art. 101 Tax Code of the Russian Federation):

Announce who is considering the case and which tax audit materials are subject to review;

Establish the fact of attendance of persons invited to participate in the consideration;

In case of participation of a representative of the person in respect of whom the tax audit was carried out, check the powers of this representative;

Explain to persons participating in the review procedure their rights and obligations ( Art. 21, 23 Tax Code of the Russian Federation);

Make a decision to postpone the consideration of tax audit materials in the event of the failure of a person whose participation is necessary for the consideration.

The result of reviewing the tax audit materials will be one of the following decisions:
On carrying out additional tax control measures ( clause 6 art. 101 Tax Code of the Russian Federation);
On bringing to responsibility for committing a tax offense ( clause 7 art. 101 Tax Code of the Russian Federation);
On refusal to prosecute for committing a tax offense ( clause 7 art. 101 Tax Code of the Russian Federation);
On bringing a person to justice for a tax offense ( clause 8 art. 101.4 Tax Code of the Russian Federation);
On refusal to hold a person accountable for a tax offense ( clause 8 art. 101.4 Tax Code of the Russian Federation).

The results of a tax audit with additional assessments are reflected in an act - a document on the basis of which the head of the Federal Tax Service makes a decision on bringing the enterprise and official to tax liability. Upon completion of the audit, a copy of the report is given to the taxpayer. Objections to the result of the act of the enterprise are submitted to the Federal Tax Service in writing. The facts presented in the document may influence the decision made on the act. In this article we will talk about objections to the on-site tax audit report and give examples of documents.

Deadline for review and submission of objections

Operation	Period of execution
Conducting a tax audit	2 months or 3 months for a consolidated group. The period may be extended by decision of the head of the Federal Tax Service
Drawing up an act	2 months
Delivery of the act to the taxpayer	5 days from the date of registration of the act upon personal receipt by the head (trusted representative) of the enterprise or by mail on the 6th day from the date of sending ( clause 5 art. 100 Tax Code of the Russian Federation)
Submission of objections	Within a month from the date of receipt of the act ( clause 6 art. 100 Tax Code of the Russian Federation)

The deadline for filing objections is determined from the day following the date of delivery of the act in person or on the seventh day when received by mail.

Grounds for disagreement with the act

Well-written objections and well-founded arguments contribute to making a decision to cancel or reduce sanctions. A taxpayer can express disagreement with the act or part of it in relation to:

Inconsistencies between the actual data of the enterprise and those specified in the act from the point of view of the provisions of tax legislation. In a number of cases, the facts of economic activity are misinterpreted by the inspection inspector.
Inspection procedures. Violations of procedural order occur, but are extremely rare. Violation of the procedure does not affect the decision making. Cancellation of the decision is carried out in court.
Data inconsistencies. The materials of the act sometimes contain incomplete information.
Arithmetic of inspectors' calculations. Errors may occur when calculating penalties, fines and when determining the amount of arrears taking into account overpayments.

The taxpayer is not required to support the arguments put forward with documents. In the form of evidence, documents restored or received from counterparties may be attached confirming the information specified in the objections.

The procedure for submitting objections to the act

Objections to the act are submitted directly to the territorial office of the Federal Tax Service Inspectorate carrying out the inspection. The head of the enterprise or his representative has the right to submit the document in person through the office or by mail. Read also the article: → “”. When sending a letter by mail, the delivery time is taken into account ( clause 5 art. 100 Tax Code of the Russian Federation). Particular attention is paid to the preparation of applications, the submission of which complies with the requirements of Art. 93 Tax Code of the Russian Federation:

Paper documents must be submitted as certified copies. The forms are certified by the head of the organization (IP) with the signature certified by a seal.
Sheets of submitted duplicates are subject to numbering and stitching.
Documents in electronic form are certified with digital signature.

An enterprise that has not submitted an objection has the right to take part in the discussion of the data of the act and make explanations orally with recording in the minutes ( clause 4 art. 101 Tax Code of the Russian Federation).

Composition of data in objections

There is no objection form available. The document must indicate information about the recipient, applicant and the subject of disagreement. The use of company letterhead is permitted.

Intelligence	Composition of information	Location in the text
Recipient details	Name of the Federal Tax Service Inspectorate, position, surname, initials of the head to whose name the objections are submitted	Preamble of the document
Information about the applicant organization	Name of organization, INN/KPP, OGRN, location address, telephone	Preamble
Information about the applicant - individual entrepreneur	Last name, first name, patronymic in full, registration address, telephone number	Preamble
Name	“Objections to tax audit report No. __ dated ____”	Centered after the preamble
Verification data	Who carried out the inspection, period, number and date of the report	Introductory part
Subject of appeal	Arguments, arguments with reference to legal norms	Descriptive part
The essence of the appeal	Conclusions and request to review the position of the Federal Tax Service	Final part
Proof	List of attached documents	Applications

When drafting a document, you must follow the rules of business writing.

Sample of filling out objections to the act

To the Head of the Federal Tax Service No. 5529

Viktorova M.P.

From Stroyteks LLC,

TIN 5529015690/552901001,

OGRN 2135529170201,

Omsk, st. Pavlova, 8

tel. 237-15-12

Objections

for an on-site tax audit report

LLC "Stroyteks" No. 325 dated 07/09/2016

Tax Inspectorate No. 5529 in the period from 03/10/2016 to 05/10/2016 conducted an inspection of the on-site nature of Stroyteks LLC. Act No. 325 dated 07/09/2016, drawn up based on the results of the inspection, was received by the director of Stroyteks LLC on 07/10/2016.

In accordance with the right granted by Art. 100 of the Tax Code of the Russian Federation, we present our objections to Act No. 325 of 07/09/2016 (hereinafter referred to as the Act).

According to clause 3.5 of the Act, during the inspection the Inspectorate discovered the fact of unauthorized application of a VAT deduction in the 3rd quarter of 2014, which resulted in non-payment of tax in the amount of 125,700 rubles. The amount of VAT was issued by the counterparty Vesti LLC in invoice No. 266 dated 08/12/2014 for the supply of movable equipment “Loader”. The Inspectorate considered the basis for the ineligibility of applying the deduction to be the actual non-use of equipment in the specified period due to the absence of a driver on staff.

We believe that there is no violation of tax laws. The eligibility for inclusion in the tax deduction of a tax amount of 125,700 rubles is based on the following positions:

The documents received from the supplier meet the requirements for applying the deduction in accordance with Art. 172 of the Tax Code of the Russian Federation.
The fixed asset has been registered (commissioning act OS-1 No. 25 dated September 10, 2014 is attached).
The acquisition of equipment was carried out for use in activities subject to VAT. Order on hiring driver Vladimirov P.P. and employment contract No. 28 dated 10/01/2014 are attached.

We ask you to consider the objections and make a decision to refuse to bring to tax liability for the incompetence of applying a VAT deduction in the amount of 125,700 rubles according to invoice No. 266 dated 08/12/2014.

Director of Stroyteks LLC Smirnov K.N.

Deadline for consideration of objections

When determining the period for consideration of the materials of the report and the taxpayer’s objections, the following periods are taken into account:

The review is carried out within 10 days from the date of expiration of the period established for filing objections.
The period is calculated in working days.
When assigning in-depth activities, the period of 10 days is counted from the date of completion of in-depth activities.
The period can be extended within a month.

Presence of the taxpayer at the hearing

One of the important conditions for the legality of carrying out control activities is the invitation of the taxpayer to review the audit materials. The call is made in the form of a written notification. In the absence of a summons, the decision on the act may be canceled on a formal basis in court proceedings.

A manager or other person who has a power of attorney for the right to be present during the consideration of materials and provide explanations on emerging issues can act as a representative of the enterprise.

Differences in objections for different types of taxes

When drawing up objections, the norms established for each type of tax are taken into account.

Position	Personal income tax	VAT	Income tax
Tax period for determining sanctions	Year	Quarter for normal activities	Year
Legislative norm of the Tax Code of the Russian Federation	Chapter 23	Chapter 21	Chapter 25
Link to documents from counterparties	There are no grounds, records are kept by employee	Provides links to documents from each partner	Primary accounting documents from partners and independently generated ones are used - calculations, internal invoices, acts, certificates
Possible violations	Untimely withholding, transfer of tax, errors in providing deductions	Illegality of deductions, underestimation of the base, violation of the periods of application of deductions	Underestimation of the base, taking into account unjustified expenses, unreliability of primary accounting

Depending on the type of tax, the list of supporting documents provided differs.

Mistakes when drawing up an objection

In the process of presenting arguments about disagreement with the inspection report, it is necessary to avoid drafting errors:

Lack of data in the document allowing consideration of the taxpayer’s position. The grounds for objections must be reasoned.
Deviation from the rules of writing a business letter. Emotional attacks and arguments that have no reference to legislative acts or evidence are unacceptable in the appeal.
Violation of established deadlines for submission. If objections are filed after the allotted period, the act is considered without taking into account the protesting data.

An enterprise that fails to submit claims within the deadline established by law must contact the Federal Tax Service with a request to postpone the deadline based on compelling evidence. The intention to protest the result must be notified in advance. The appeal is made before the deadline for filing objections.

Answers to common questions about drawing up an objection to a tax audit report

Question No. 1. Does filing objections to the act matter if the company intends to protest the materials of the act in court?

Filing objections is part of the pre-trial procedure for challenging the provisions of the inspection report ( Art. 148 Arbitration Procedure Code of the Russian Federation). The law does not prohibit challenging in court without pre-trial measures. However, there are precedent decisions of arbitration courts not in favor of enterprises in the absence of claims at the pre-trial stage.

Question No. 2. Is it possible to refuse to sign the inspection report in the form of a protest?

Refusal to sign the act when appearing at the Federal Tax Service does not entail procedural consequences for the inspector. In the place intended for signature, an entry is made: “__________ refused to sign the act.” The recording is certified by the signatures of witnesses. A copy is sent by mail, which is recorded on the Inspection report.

Question No. 3. Does the right of an enterprise to file objections to an act depend on the fact of its signing?

The taxpayer has the right to submit objections regardless of signing the act or refusing to sign.

Question No. 4. Is it possible to ask for a reduction in sanctions when considering the materials of the act?

The amount of fines imposed on an enterprise can be reduced if there are mitigating circumstances, which can be stated on the record. Among the mitigating circumstances, one can point out the absence of previous violations, intent, admission of guilt, and good faith. Additionally, the amount of an administrative fine for an official may be reduced if there is a fork in the article of the Code of Administrative Offenses.

Question No. 5. Is it possible to indicate in the act the intention to file objections?

It is possible, a number of tax inspectorates offer to indicate disagreement and intention to challenge the result.

One-click call

The results of a desk audit are formalized in an act only when obvious violations of the Tax Code of the Russian Federation are identified in the documentation of the subject being inspected. If they are detected, 10 working days are allotted for drawing up a report - this period is fixed in clause 5. Art. 88 Tax Code of the Russian Federation. A subject who disagrees with the wording of the act has the right to file an objection. A sample of its design and the procedure for filling it out is presented below.

You can respond to the act received from the Federal Tax Service with an objection based on any doubtful arguments. The response must meet the following requirements.

Legality. It is necessary to substantiate your position with the provisions of the Tax Code of the Russian Federation.
Reasoning. Each issue must be covered in detail, not sparing paper.
Content. Only the issues of the contested inspection are affected.

There are frequent cases of consideration of such complaints in court, when it is not possible to resolve the dispute with the Federal Tax Service amicably. This is especially true for cases involving the payment of large fines based on camera results.

What does an objection to a desk inspection report entail?

When sending a written objection to the Federal Tax Service regarding the results of the audit, you should be prepared for additional verification. To respond to the complaint, inspectors will have to check everything carefully again (clause 6 of Article 101 of the Tax Code of the Russian Federation). Typically, this procedure is entrusted to employees not involved in the first inspection. An in-depth study of documents is fraught with the identification of new violations. Before filing a complaint, audit your own accounting and make sure there is nothing to cling to.

Reasons for filing an objection to the Federal Tax Service

It makes sense to prove your case to the Federal Tax Service only for compelling reasons for which the inspectors intend to fine or apply other sanctions.

The following facts are not grounds for drawing up an objection to the cameral’s act.

Incorrect indication of inspection deadlines;
Composition of the activities carried out;
Inaccurate wording in the protocol;
Distortion of the personal data of the manager or accountant of the company being audited, with the correct name of the entity itself and its details.

The above shortcomings are considered formal. An objection drawn up only based on them will be considered unfounded. But, since by law employees of the Federal Tax Service are obliged to respond to it, they may well conduct an in-depth inspection and find sufficiently serious violations.

It is better to save such comments for the court (if it comes to it). This will help justify the systematic poor quality of work of tax department employees.

Form of objection to the act of the chamberlain

There is no special form for filing an objection to the tax authorities’ act. The requirements for it are listed above. Form – written only. Simply visiting the inspector and discussing the results of the inspection will not be enough - the Federal Tax Service has no reason to conduct an additional inspection and respond. All objections must be submitted on paper (by hand or using a computer).

The header indicates the territorial branch of the Federal Tax Service and its head, the data of the inspected entity on whose behalf the complaint is being filed. Further in the text, the details of the contested act are indicated and disagreement is expressed point by point with the presentation of one’s own reasoned arguments.

An example (sample) of an objection to a tax audit report is presented at the link below:

You can hand over the complaint in person against signature or send it by mail with a list of the attachments. In the latter case, the shipment is issued with a receipt notification. Be sure to keep a copy for yourself - you may have to go to court. To draw up a statement of claim, you will need a primary act, your complaint-objection and a response to it from the Federal Tax Service.

When the tax inspectorate conducts an on-site tax audit, a report on its results is always drawn up. The inspectorate has 2 months for this from the date of drawing up the certificate of the on-site tax audit (clause 1 of Article 100 of the Tax Code of the Russian Federation). And if we are talking about a desk tax audit, then a report is drawn up only when the inspection reveals violations of tax legislation. In this case, the report is drawn up within 10 working days after the end of the desk tax audit (clause 5 of Article 88 of the Tax Code of the Russian Federation). Regardless of the type of tax audit, if you disagree with the conclusions reflected in the report, the taxpayer can submit objections to the tax audit report, a sample and example of a form for which we will provide in our consultation.

What is the deadline for filing objections?

If an organization does not agree with the facts stated in the inspection report, as well as with the conclusions and proposals of the inspectors, it can submit its written objections both to the act as a whole and to its individual provisions. The taxpayer is given 1 month for this from the date of receipt of the tax audit report (clause 6 of Article 100 of the Tax Code of the Russian Federation).

Where and in what form to submit objections?

Objections to the audit report are submitted to the tax office that conducted the audit and drew up an act based on its results. Please note that you cannot appeal the inspection report to a higher tax authority or to court.

If the taxpayer did not manage to submit objections on time, they can be voiced at the stage of consideration of the tax audit materials (clause 4 of Article 101 of the Tax Code of the Russian Federation). It is better to submit them in writing at this stage.

Objections to the tax audit report are drawn up in any form. They must indicate which provisions of the act you do not agree with (point by point) and provide references to the relevant norms of legislation to justify your position.

Copies of documents that would confirm the validity of the objections can be attached to written objections.

The taxpayer’s objections are signed by the director or another authorized person (accordingly, a power of attorney is attached).

Objections to the inspection report can be submitted to the inspectorate personally or through a representative in one of the following ways:

To the tax office or document acceptance window;

By mail.
When drawing up objections to the inspection report, it can be recommended not to indicate the procedural errors of the inspectors (for example, violation of the deadlines for the adoption of a document, lack of evidence). After all, then the inspection will have the opportunity to eliminate the shortcomings. However, such violations would play into the hands of the taxpayer when appealing the audit decision to a higher tax authority.

For objections to the desk inspection report, we provide a sample of their preparation.