14. STATE FINANCIAL CONTROL. FEDERAL TAX INSPECTIONS

The Federal Tax Service (FTS) exercises a number of powers, in particular, it exercises control and supervision of:

1) compliance with the legislation on taxes and fees, as well as regulatory legal acts adopted in accordance with it, the correctness of the calculation, the completeness and timeliness of the payment of taxes and fees, and in cases provided for by the legislation of the Russian Federation, the correctness of the calculation, the completeness and timeliness of the payment to the relevant budget other obligatory payments;

2) the implementation of foreign exchange transactions by residents and non-residents who are not credit institutions;

3) compliance with the requirements for cash registers, the procedure and conditions for its registration and use;

4) completeness of accounting for cash receipts in organizations and individual entrepreneurs, etc.

Onsite tax audit is carried out on the basis of the decision of the head (his deputy) of the tax authority. The duration of an on-site tax audit should not exceed two months.

In exceptional cases, the verification period may be extended up to three months. The period of the audit does not include the period between the delivery to the taxpayer of the requirement to submit documents, on the basis of which the taxpayer has five days to provide the required documents.

As a general rule, the audit is carried out outside the location of the tax authority. Access of officials of tax authorities conducting a tax audit is carried out upon presentation by these persons of service certificates and a decision of the head (his deputy) of the tax authority to conduct an on-site tax audit.

In the course of an on-site tax audit, the following activities are carried out: requesting documents;

▪ property inventory;

▪ inspection;

▪ seizure (seizure) of documents;

▪ counter checks;

▪ involvement of witnesses, specialists, translators;

▪ carrying out examinations. During an on-site tax audit, tax officials examine documents that are important for drawing conclusions about the correctness of calculation and payment of the taxes and fees being audited;

▪ charter of the organization;

▪ constituent documents;

▪ certificate of registration with the tax authority;

▪ tax returns;

▪ financial statements;

▪ bank and cash documents;

▪ invoices and other primary documents;

▪ other documents necessary for the calculation and payment of taxes.

Based on the results of an on-site tax audit, no later than two months after the preparation of a certificate of the audit carried out, authorized officials of the tax authorities must draw up a tax audit report signed by these persons and the head of the audited organization or by an individual entrepreneur or their representatives. The act must contain documented facts of tax offenses identified during the audit, or the absence of such, as well as the conclusions and proposals of the inspectors to eliminate the identified violations and references to articles of the Tax Code of the Russian Federation providing for responsibility for this type of tax offenses.

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