Criteria for self-assessment of risks by the taxpayer. Conducting self-assessment of risks by the taxpayer. The structure of the selection of taxpayers for field tax audits

In 2007, the Federal Tax Service of Russia developed 11 criteria (subsequently - 12) for self-assessment of risks for taxpayers within the framework of the Concept for the planning system for field tax audits, approved by order of the Federal Tax Service of Russia dated May 30, 2007 No. MM-3-06 / 33.

In order to create unified system planning field tax audits, improving tax discipline and literacy of taxpayers, as well as improving the organization of the work of tax authorities in the exercise of powers in relations regulated by legislation on taxes and fees provided by the Tax Code Russian Federation Federal Tax Service Order No. ММ-3-06/33 dated May 30, 2007 approved publicly available criteria for self-assessment of risks for taxpayers used by tax authorities in the process of selecting objects for on-site tax audits.

Systematic self-assessment of risks based on the results of its financial economic activity will allow the taxpayer to timely assess tax risks and clarify their tax liabilities.

The wording of the order officially presents quantitative indicators by which taxpayers will be able to assess their tax "security". But the central idea of the order is expressed by a quote: "Each taxpayer must understand that the possibility of not including field tax audits in the plan depends on the transparency of his activities, the completeness of the calculation and payment of taxes to the budget."

Thus, in accordance with this Concept, the planning of field tax audits is carried out on the basis of the principle of bilateral responsibility of taxpayers and tax authorities, subject to which the former strive to fulfill their tax obligations, and the latter - to a reasonable selection of taxpayers for conducting field tax audits.

Orders of the Federal Tax Service are obligatory only for its own divisions - territorial tax inspections (determination of the Constitutional Court of the Russian Federation of July 10, 2003 N 316-O). The Federal Tax Service of Russia does not have the right to issue regulatory legal acts on issues of taxes and fees (clause 2, article 4 of the Tax Code of the Russian Federation, clause 1 of the Regulations on the Federal Tax Service, approved by Decree of the Government of the Russian Federation of September 30, 2004 N 506). Therefore, this order does not entail restrictions on the rights of taxpayers and does not create additional obligations for them. That is, for taxpayers, this document is informational in nature. The most relevant part of the order is the Public Criteria for Self-Assessment of Risks for Taxpayers, used by the tax authorities in the process of selecting objects for on-site tax audits. The Criteria introduced a new term into the everyday life of entrepreneurs - "tax risk".

This Concept provides for the taxpayer to conduct an independent risk assessment based on the results of its financial and economic activities according to the criteria below.

The publicly available criteria for self-assessment of risks for taxpayers used by the tax authorities in the process of selecting objects for on-site tax audits may include:

1. The tax burden this taxpayer is below its average level for business entities in a particular industry (in the form economic activity).

2. Reflection in accounting or tax reporting of losses over several tax periods.

3. Reflection in tax reporting of significant amounts tax deductions for a certain period.

4. The outpacing growth rate of expenses over the growth rate of income from the sale of goods (works, services).

5. Payment of the average monthly salary per employee below the average level for the type of economic activity in the constituent entity of the Russian Federation.

6. Repeated approach to the limit value of the values of indicators established by the Tax Code of the Russian Federation, which give the right to apply special tax regimes to taxpayers.

7. Reflection by an individual entrepreneur of the amount of expenses as close as possible to the amount of his income received for the calendar year.

8. Construction of financial and economic activities on the basis of concluding agreements with contractors-dealers or intermediaries ("chains of counterparties") without reasonable economic or other reasons (business purpose).

9. Non-submission by the taxpayer of explanations for the notification of the tax authority on the identification of inconsistencies in performance indicators.

10. Repeated deregistration and registration with the tax authorities of the taxpayer due to a change in location ("migration" between tax authorities).

11. Significant deviation in the level of profitability according to the data accounting on the level of profitability for a given field of activity according to statistics.

12. Conducting financial and economic activities with a high tax risk.

When evaluating the above indicators, the tax authority without fail analyzes the possibility of deriving or the presence of unjustified tax benefits, including in the circumstances specified in the Decree of the Plenum of the Supreme Arbitration Court of the Russian Federation dated 12.10.2006 N53.

To avoid the risk of being included in the list of taxpayers for field tax audits, the company's accountant should control three annual indicators: - tax burden; - profitability of sold goods, products (works, services); - return on assets.

The calculated values of the indicators should be compared with the control values that the tax authorities are oriented towards (criteria No. 1 and 11). It is also necessary to determine the average monthly salary of employees (criterion No. 5). If the results are below statistical, it is necessary to prepare for an on-site inspection.

The most important criterion for assessing risks is criterion N 12 "conducting financial and economic activities with a high tax risk."

In fact, this criterion complements criterion No. 8 ("chain of counterparties"). In both cases, we are talking about an unreasonable tax benefit to the payer, but here the inspectors are expanding the recommendations of the Supreme Arbitration Court of the Russian Federation.

The Federal Tax Service explains that the main source of tax risks is troubled counterparties, primarily "one-day" ones. The company's tax benefits from a transaction deemed doubtful are considered unreasonable.

When assessing tax risks that may be associated with the nature of relationships with certain counterparties, it is recommended that the taxpayer investigate the following features:

1. lack of personal contacts of the management (authorized officials) of the supplier company and the management (authorized officials) of the purchasing company when discussing the terms of supply, as well as when signing contracts;

2. lack of documentary confirmation of the powers of the head of the counterparty company, copies of a document proving his identity;

3. lack of documentary confirmation of the authority of the representative of the counterparty, copies of the document proving his identity;

4. lack of information about the actual location of the counterparty, as well as the location of warehouse and / or production and / or retail space;

5. lack of information about the method of obtaining information about the counterparty (no advertising in the media, no recommendations from partners or other persons, no website of the counterparty, etc.). At the same time, the negative character of this feature is exacerbated by the availability of available information (for example, in the media, outdoor advertising, Internet sites, etc.) about other market participants (including manufacturers) of identical (similar) goods (works, services), including the number of those offering their goods (works, services) at lower prices;

6. lack of information on the state registration of the counterparty in the Unified State Register of Legal Entities (public access, official website of the Federal Tax Service of Russia www.nalog.ru).

The presence of such signs indicates a high degree of risk of qualifying such a counterparty by the tax authorities as problematic (or "one-day"), and transactions made with such a counterparty are doubtful.

Additionally, such risks are increased by the simultaneous presence of the following circumstances:

1. a counterparty having the above features acts as an intermediary;

2. the presence in the contracts of conditions that differ from the existing rules (customs) of business turnover (for example, long-term payment delays, delivery of large consignments of goods without prepayment or payment guarantees, incomparable with the consequences of violations by the parties of the contracts with penalties, settlements through third parties, settlements by bills of exchange and etc.);

3. lack of obvious evidence (for example, copies of documents confirming that the counterparty has production facilities, necessary licenses, qualified personnel, property, etc.) of the possibility of the counterparty actually fulfilling the terms of the contract, as well as the existence of reasonable doubts about the possibility of the counterparty actually fulfilling the terms of the contract taking into account the time required for the delivery or production of goods, performance of work or provision of services;

4. purchase through intermediaries of goods, the production and procurement of which is traditionally carried out by individuals who are not entrepreneurs (agricultural products, secondary raw materials (including scrap metal), craft products, etc.);

5. lack of real actions of the payer (or his counterparty) to collect the debt. An increase in the debt of the payer (or his counterparty) against the background of continued delivery of large consignments of goods or significant amounts of work (services) to the debtor;

6. issuance, purchase/sale by counterparties of promissory notes, the liquidity of which is not obvious or has not been studied, as well as the issuance/reception of loans without collateral. At the same time, the negative character of this sign is exacerbated by the absence of conditions on interest on debt obligations of any kind, as well as the maturity of these debt obligations for more than three years;

7. a significant share of the costs of a transaction with "problem" counterparties in the total amount of the taxpayer's costs, while there is no economic justification for the expediency of such a transaction, while there is no positive economic effect from its implementation, etc.

Accordingly, the more of the above signs are simultaneously present in the relationship of the taxpayer with counterparties, the higher the degree of its tax risks.

The presence of these signs and additional ones sharply increases the likelihood of such a counterparty being classified by the tax authorities as problematic (or "one-day"), and transactions made by him - dubious. If they are discovered on their own, the taxpayer is invited to exclude questionable transactions (quite logically) and submit revised declarations.

To identify the purpose of filing this revised declaration (reducing / eliminating risks under paragraph 12 of the Criteria), taxpayers are invited to submit an Explanatory Note in accordance with the form along with the revised declaration.

The tax authority that has received the revised tax returns, as well as the Explanatory Note submitted with them, conducts a desk tax audit in accordance with Article 88 of the Tax Code of the Russian Federation. It is important that, according to the order, after a desk audit of such declarations and an explanatory note, lower tax authorities are prohibited from requesting additional documents and explanations. The received information and declarations, in combination with other criteria, are taken into account when forming plans for on-site inspections.

The tax authorities take into account the fact that a taxpayer has submitted an updated declaration in order to reduce (eliminate) risks under criterion 12 in the process of selecting objects for on-site tax audits (or adjusting already approved plans for on-site tax audits) in combination with other Criteria.

The appointment of a control measure in relation to a taxpayer who submitted an updated declaration is possible only after agreement with the Federal Tax Service of Russia.

That is, the 12th criterion suggests that each payer not only assess the risk of a tax audit, but also, by taking certain steps towards the inspectors, try to avoid it.

(as amended by the Orders of the Federal Tax Service of the Russian Federation
dated 10/14/2008 N MM-3-2 / 467@,
dated 22.09.2010 N ММВ-7-2/461@,
dated 04/08/2011 N ММВ-7-2/258@,
dated 10.05.2012 N ММВ-7-2/297@)

In order to create a unified system for planning field tax audits, improve tax discipline and literacy of taxpayers, as well as improve the organization of the work of tax authorities in the exercise of powers in relations regulated by the legislation on taxes and fees provided by the Tax Code of the Russian Federation, I order:
1. Approve the Concept of the system for planning field tax audits in accordance with this Order.
2. Approve the Public Criteria for Self-Assessment of Risks for Taxpayers used by the tax authorities in the process of selecting objects for on-site tax audits (hereinafter referred to as the Criteria), in accordance with this Order.
3. Approve the values of Criterion 1 in accordance with this Order.
4. Approve the values of Criterion 11 in accordance with this Order.
5. Approve the recommended form of the Explanatory Note to the amended tax return(s) submitted in connection with the identification of facts of conducting financial and economic activities with a high tax risk, in accordance with this Order.
6. To the head (acting head) of the Analytical Department annually until May 5 to determine industry averages, characterizing the financial and economic activities of taxpayers, to clarify the meaning of Criteria N N 1 and 11 and post on the official website of the Federal Tax Service of Russia
7. To the head (acting head) of the Control Department together with the heads (acting heads) of the Taxation Department, the Legal Department and the Pre-trial Audit Department based on the results control work taking into account the pre-trial settlement of disputes with taxpayers and the emerging arbitration practice, conduct a regular analysis of identified methods of conducting financial and economic activities with a high tax risk used by taxpayers
8. The head (acting head) of the Informatization Department should place this Order and its annexes on the official website of the Federal Tax Service of Russia in the section “Tax control”, subsection “Tax audits”.
9. The head (acting head) of the Control Department shall ensure that information on the methods of conducting financial and economic activities with a high tax risk is updated on the official website of the Federal Tax Service of Russia.
10. Departments of the Federal Tax Service for the constituent entities of the Russian Federation to bring this Order to the lower tax authorities and organize work to familiarize taxpayers with the provisions of this Order and its annexes.
11. The control of the execution of this Order shall be entrusted to the Deputy Head of the Federal Tax Service in charge of the activities of the Control Department.

Supervisor
Federal Tax Service
M.P.MOKRETSOV

ANNEX 1
to the Order of the Federal Tax Service of Russia
dated 30.05.2007 N MM-3-06/333@

The concept of the planning system for field tax audits

(As amended by the Orders of the Federal Tax Service of the Russian Federation dated 10/14/2008 N MM-3-2/467@, dated 05/10/2012 N MMV-7-2/297@)

Introduction

The President of the Russian Federation determined that the state tax policy should be formed based on the need to stimulate positive structural changes in the economy, consistently reduce the total tax burden, and qualitatively improve tax administration.
Everything run by the state last years easing the tax burden by reducing tax rates, the abolition of certain taxes and the removal of unjustified restrictions creates optimal conditions for doing business and fulfilling tax obligations.
High-quality tax administration is one of the conditions for the effective functioning of the tax system and the state economy.
The positive development of the main components of the state tax policy, which are the reduction of the total tax burden and the improvement of tax administration, is inextricably linked with tax control, the purpose of which is to ensure the timely and full receipt of taxes and other obligatory payments to the budget, including by achieving a high level of tax discipline and literacy of taxpayers.
The main and most effective form tax control are field tax audits. As a result of field tax audits, tax authorities must simultaneously solve several tasks, the most important of which are:
detection and suppression of violations of the legislation on taxes and fees;
prevention of tax violations.
At the same time, on-site tax audits must meet the requirements of unconditionally ensuring the legitimate interests of the state and the rights of taxpayers, increasing their protection from unlawful requirements of the tax authorities and creating the most comfortable conditions for the taxpayer to calculate and pay taxes.
In order to effectively solve all these problems, this Concept of the field tax audit planning system (hereinafter referred to as the Concept) has been prepared, providing for a new approach to building a system for selecting objects for field tax audits.
According to the Concept, the planning of on-site tax audits is an open process based on the selection of taxpayers for on-site tax audits based on the criteria for the risk of committing a tax offense, including public ones. Previously, the planning of field tax audits was a purely internal confidential procedure of the tax authorities.
In order to ensure a systematic approach to the selection of objects for on-site tax audits, the Concept defines an algorithm for such selection. The selection is based on a qualitative and comprehensive analysis of all information available to the tax authorities (including from external sources), and on its basis, the definition of “risk zones” for committing tax offenses.
Thus, in this Concept, the planning of field tax audits is interconnected with the formation and development of a correct understanding of the legislation on taxes and fees by taxpayers, the belief in the inadmissibility of its violation and the need for strict observance of laws.

1. Goals of developing the Concept

This Concept has been developed in order to:
1) creation of a unified system for planning field tax audits;
2) improving tax discipline and literacy of taxpayers;
3) ensuring the growth of state revenues by increasing the number of taxpayers who voluntarily and fully fulfill their tax obligations;
4) reducing the number of taxpayers operating in the "shadow" sector of the economy;
5) informing taxpayers about the main selection criteria for field tax audits.

2. Basic principles of planning

The construction of a unified, open and understandable system for taxpayers and tax authorities for planning field tax audits is based on certain principles. These include:
1. Most favored nation treatment for conscientious taxpayers.
2. Timeliness of response to signs of a possible commission of tax offenses.
3. The inevitability of punishment of taxpayers in the event of violations of the legislation on taxes and fees.
4. Validity of the choice of objects of verification.
In accordance with the new approach to organizing the planning system, the selection of objects for field tax audits has been changed. The basis of this system is a comprehensive analysis of all information available to the tax authority at each stage of planning and preparing an on-site tax audit.
At the same time, the taxpayer can use his right to self-assessment of risks and assess the advantage of self-identification and correction of errors made in the calculation of taxes.
Each taxpayer must understand that the possibility of not including field tax audits in the plan depends on the transparency of his activities, the completeness of the calculation and payment of taxes to the budget.
Thus, in accordance with this Concept, the planning of field tax audits is carried out on the basis of the principle of bilateral responsibility of taxpayers and tax authorities, subject to which the former strive to fulfill their tax obligations, and the latter - to a reasonable selection of taxpayers for field tax audits.

3. The structure of the selection of taxpayers for field tax audits

A reasonable choice of objects for field tax audits is impossible without a comprehensive analysis of all information received by the tax authorities from internal and external sources.
Information from internal sources includes information about taxpayers obtained by the tax authorities independently in the process of performing the functions assigned to the tax service.
Information from external sources includes information about taxpayers received by the tax authorities in accordance with applicable law or on the basis of agreements on the exchange of information with regulatory and law enforcement, organs state power and local government, as well as other information, including publicly available.
Conducted for the purpose of selecting taxpayers for field tax audits, the analysis of financial and economic indicators of their activities contains several levels, including:
analysis of the amounts of calculated tax payments and their dynamics, which makes it possible to identify taxpayers who have reduced amounts of tax payments;
analysis of the amounts of paid tax payments and their dynamics, carried out for each type of tax (fee) in order to control the completeness and timeliness of the transfer of tax payments;
analysis of indicators of tax and (or) financial statements taxpayers, which makes it possible to determine significant deviations of the indicators of financial and economic activity of the current period from similar indicators for previous periods or deviations from the average statistical reporting indicators of similar economic entities for a certain period of time, as well as to identify contradictions between the information contained in the submitted documents, and (or) inconsistency of information held by the tax authority;
analysis of factors and causes influencing the formation tax base.
If an object is selected for conducting an on-site tax audit, the tax authority determines the feasibility of conducting on-site tax audits of counterparties and (or) affiliates of the audited taxpayer.
In accordance with the main goals and principles of this Concept, the selection of objects for on-site tax audits is based on targeted selection, thorough and ongoing comprehensive analysis of all information available to the tax authorities about each object, regardless of its form of ownership and the amount of tax liabilities. When planning, all significant aspects of both a separate transaction and the activity of the taxpayer as a whole are subject to analysis.
Priority for inclusion in the plan of field tax audits are those taxpayers in respect of which the tax authority has information about their participation in tax evasion schemes or schemes for minimizing tax liabilities, and (or) the results of the analysis of the financial and economic activities of the taxpayer indicate the expected tax offenses.

4. Criteria for self-assessment of risks for taxpayers

This Concept provides for the taxpayer to conduct an independent risk assessment based on the results of its financial and economic activities according to the criteria below.
The publicly available criteria for self-assessment of risks for taxpayers used by the tax authorities in the process of selecting objects for on-site tax audits may include:
1. The tax burden of this taxpayer is below its average level for economic entities in a particular industry (type of economic activity).
2. Reflection in accounting or tax reporting of losses over several tax periods.
3. Reflection in tax reporting of significant amounts of tax deductions for a certain period.
4. The outpacing growth rate of expenses over the growth rate of income from the sale of goods (works, services).
5. Payment of the average monthly salary per employee below the average level for the type of economic activity in the constituent entity of the Russian Federation.
6. Repeated approach to the limit value of the values of indicators established by the Tax Code of the Russian Federation, which give the right to apply special tax regimes to taxpayers.
7. Reflection by an individual entrepreneur of the amount of expenses as close as possible to the amount of his income received for the calendar year.
8. Construction of financial and economic activities on the basis of concluding agreements with counterparties-dealers or intermediaries (“chain of counterparties”) without reasonable economic or other reasons (business purpose).

10. Repeated deregistration and registration with the tax authorities of the taxpayer due to a change in location (“migration” between tax authorities).
11. Significant deviation of the level of profitability according to accounting data from the level of profitability for this field of activity according to statistics.
12. Conducting financial and economic activities with a high tax risk.
When evaluating the above indicators, the tax authority without fail analyzes the possibility of deriving or the presence of unjustified tax benefits, including in the circumstances specified in Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation of October 12, 2006 N 53.
Systematic self-assessment of risks based on the results of their financial and economic activities will allow the taxpayer to assess tax risks in a timely manner and clarify their tax liabilities.

5. Results of implementation of the Concept

This Concept defines the main priorities, principles and directions for implementing a unified approach to planning field tax audits.
The proposed planning system will allow:
1) for taxpayers - to minimize the likelihood that an on-site tax audit in the current year will affect a law-abiding taxpayer who has fully fulfilled his obligations to the budget;
2) for the tax authorities - to identify the most likely “risk zones” (violations of the legislation on taxes and fees), respond in a timely manner to the possible commission of tax offenses and determine the necessary tax control measures.
The principles laid down in this Concept will make it possible to implement:
1. Formation of a unified approach to planning field tax audits.
2. Stimulation of taxpayers in terms of compliance with the legislation on taxes and fees.
3. Increasing tax literacy and discipline of taxpayers.

Appendix No. 2
to the Order of the Federal Tax Service of Russia
dated 30.05.2007 N MM-3-06/333@

Publicly available criteria for self-assessment of risks for taxpayers used by tax authorities in the process of selecting objects for on-site tax audits

(As amended by the Orders of the Federal Tax Service of the Russian Federation dated 10/14/2008 N MM-3-2/467@, dated 09/22/2010 N MMV-7-2/461@, dated 05/10/2012 N MMV-7-2/297@)

1. The tax burden of this taxpayer is below its average level for business entities in a particular industry (type of economic activity)

The calculation of the tax burden, starting from 2006, for the main types of economic activity is given in the Order of the Federal Tax Service of Russia dated May 30, 2007 N MM-3-06 / 333@.
The tax burden is calculated as the ratio of the amount of taxes paid according to the reporting data of the tax authorities and the turnover (revenue) of organizations according to the data Federal Service state statistics (Rosstat).

2. Reflection in accounting or tax reporting of losses over several tax periods

Implementation by the organization of financial and economic activities at a loss for 2 or more calendar years.
When an organization receives a loss based on the results of financial and economic activities for 2008, the tax authority may not take into account this calendar year among the 2 years when the activity was carried out at a loss, provided that the taxpayer received losses for objective reasons, about which the tax authority there is relevant information and supporting documents submitted by the taxpayer.

3. Reflection in tax reporting of significant amounts of tax deductions for a certain period

The share of deductions for value added tax from the amount of tax accrued from the tax base is equal to or exceeds 89% for a period of 12 months.

4. Leading growth rate of expenses over the growth rate of income from the sale of goods (works, services)

For corporate income tax.
The discrepancy between the growth rate of expenses compared to the growth rate of income according to tax reporting data and the growth rate of expenses compared to the growth rate of income reflected in financial reporting.

5. Payment of the average monthly salary per employee below the average level for the type of economic activity in the constituent entity of the Russian Federation

Information on statistical indicators of the average level of wages by type of economic activity in a city, district or in general for a constituent entity of the Russian Federation can be obtained from the following sources:

Official Internet sites of the territorial bodies of the Federal State Statistics Service (Rosstat). Information about the addresses of the Internet sites of the territorial bodies of the Federal State Statistics Service (Rosstat) is on the official website of the Federal State Statistics Service (Rosstat) gks.ru .;
Collections of economic and statistical materials published by the territorial bodies of the Federal State Statistics Service (Rosstat) (statistical collection, bulletin, etc.);
Upon request to the territorial body of the Federal State Statistics Service (Rosstat) or the tax authority in the relevant subject of the Russian Federation (inspectorate, department of the Federal Tax Service of Russia for the subject of the Russian Federation);
Official Internet sites of the departments of the Federal Tax Service of Russia for the constituent entities of the Russian Federation after posting the relevant statistical indicators on them.
Information about the addresses of the Internet sites of the departments of the Federal Tax Service of Russia for the constituent entities of the Russian Federation is located on the official Internet site of the Federal Tax Service of Russia nalog.ru.

When choosing objects for on-site tax audits, the tax authority also takes into account information received during the consideration of complaints and applications from citizens, legal entities and individual entrepreneurs, law enforcement and other regulatory authorities, about the payment by the taxpayer of unaccounted wages (“in envelopes”), non-registration ( registration in violation of the established procedure) labor relations and other similar information
(As amended by the Order of the Federal Tax Service of the Russian Federation dated May 10, 2012 N ММВ-7-2/297@)

6. Repeated approach to the limit value of indicators established by the Tax Code of the Russian Federation that give the right to apply special tax regimes to taxpayers

With regard to special tax regimes, the approach (less than 5%) to the limit value of the values \u200b\u200bof indicators established by the Tax Code of the Russian Federation that affect the calculation of tax for taxpayers applying special tax tax regimes (2 or more times during a calendar year) is taken into account.
In terms of the unified agricultural tax.
Approaching the limit value of the indicator established by Article 346.3 of the Tax Code of the Russian Federation, which is necessary for the application of the taxation system for agricultural producers:
- the share of income from the sale of manufactured agricultural products, including primary processing products made from agricultural raw materials of own production, in the total income from the sale of goods (works, services), determined based on the results of the tax period, is at least 70 percent.
In terms of the simplified taxation system.
Repeated approach to the limit values established by Articles 346.12 and 346.13 of the Tax Code of the Russian Federation of the indicators required for the application of the simplified taxation system:
– the share of participation of other organizations is no more than 25 percent;
- the average number of employees for the tax (reporting) period, determined in the manner established by the federal executive body authorized in the field of statistics, is no more than 100 people;
– the residual value of fixed assets and intangible assets, determined in accordance with the legislation of the Russian Federation on accounting, is not more than 100 million rubles;
- the maximum amount of income determined based on the results of the reporting (tax) period in accordance with Article 346.15 and subparagraphs 1 and 3 of paragraph 1 of Article 346.25 of the Tax Code of the Russian Federation is no more than 60 million rubles.
(as amended by the Order of the Federal Tax Service of the Russian Federation dated September 22, 2010 N ММВ-7-2 / 461@)
In terms of the single tax on imputed income.
Repeated approximation to the limit values established by Article 346.26 of the Tax Code of the Russian Federation of indicators necessary for the application of the taxation system in the form of a single tax on imputed income:
- the area of the trading floor of the store or pavilion for each object of the organization retail is no more than 150 sq. meters;
– the area of the visitor service hall for each facility of the organization Catering, which has a visitor service hall, is no more than 150 sq. meters;
- the number of motor vehicles available on the right of ownership or other right (use, possession and (or) disposal) intended for the provision of motor transport services is not more than 20 units;
- the total area of sleeping quarters in each facility used for the provision of services for temporary accommodation and accommodation, no more than 500 sq. meters.

7. Reflection by an individual entrepreneur of the amount of expenses as close as possible to the amount of his income received for the calendar year

For income tax individuals.
The share of professional tax deductions provided for in Article 221 of the Tax Code of the Russian Federation, declared in the tax returns of individuals registered in accordance with the procedure established by the current legislation and carrying out entrepreneurial activities without education legal entity, in the total amount of their income exceeds 83 percent.

8. Construction of financial and economic activities on the basis of concluding agreements with contractors-resellers or intermediaries (“chain of counterparties”) without reasonable economic or other reasons (business purpose)

Circumstances indicating that the taxpayer has received an unjustified tax benefit, specified in the Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation.

9. Non-submission by the taxpayer of explanations for the notification of the tax authority on the identification of inconsistencies in performance indicators, and (or) failure to submit the requested documents to the tax authority, and (or) the availability of information about their destruction, damage, etc.

The absence, without objective reasons, of the taxpayer's explanations regarding the errors identified during the desk tax audit in tax return(calculation) and (or) contradictions between the information contained in the submitted documents, or identified inconsistencies between the information provided by the taxpayer, the information contained in the documents held by the tax authority and received by it in the course of tax control, if for the purposes, provided for in paragraph 3 of Article 88 of the Tax Code of the Russian Federation, the taxpayer is summoned to the tax authority on the basis of a written Notice of the summons of the taxpayer (payer of the fee, tax agent), provided for by paragraphs. 4, paragraph 1, article 31 of the Tax Code of the Russian Federation, which contains a requirement to provide the necessary explanations within five days or make appropriate corrections within the prescribed period.
Failure to provide in violation of paragraph.n. 8 paragraph 1 of Article 23 of the Tax Code of the Russian Federation, paragraph 1 of Article 17 of the Federal Law of November 21, 1996 N 129-FZ “On Accounting” (subject to amendments and additions) the safety of accounting and tax accounting and other documents required for the calculation and payment of taxes, including documents confirming the receipt of income, expenses (for organizations and individual entrepreneurs), and the payment (withholding) of taxes, as well as their recovery in case of loss due to force majeure (fire, flood, flood, damage, etc.).
(As amended by the Order of the Federal Tax Service of the Russian Federation dated May 10, 2012 N ММВ-7-2/297@)

10. Repeated deregistration and registration with the tax authorities of the taxpayer due to a change in location (“migration” between tax authorities)

Two or more cases from the moment of state registration of a legal entity, submission during an on-site tax audit to the registering authority of an Application for state registration of changes made to the constituent documents of a legal entity in terms of making changes to information about the address (location) of the legal entity, if these changes entail the need to change the place of registration at the location of this taxpayer-organization.

11. Significant deviation of the level of profitability according to accounting data from the level of profitability for this field of activity according to statistics

The calculation of the profitability of sales and assets, starting from 2006, for the main types of economic activity is given in the Order of the Federal Tax Service of Russia dated May 30, 2007 N MM-3-06 / 333@.
In terms of corporate income tax:
Deviation (in the direction of decrease) of profitability according to the taxpayer's accounting data from the industry average profitability indicator for a similar type of activity, according to statistics, by 10% or more.

12. Conducting financial and economic activities with a high tax risk

Information on how to conduct financial and economic activities with a high tax risk is posted on the official website of the Federal Tax Service of Russia nalog.ru in the section “Publicly available criteria for self-assessment of risks”.

When assessing tax risks that may be associated with the nature of relationships with certain counterparties, it is recommended that the taxpayer investigate the following features:

lack of personal contacts of the management (authorized officials) of the supplier company and the management (authorized officials) of the purchasing company when discussing the terms of supply, as well as when signing contracts;
lack of documentary confirmation of the powers of the head of the counterparty company, copies of a document proving his identity;
lack of documentary confirmation of the authority of the representative of the counterparty, copies of the document proving his identity;
lack of information about the actual location of the counterparty, as well as the location of warehouse and / or production and / or retail space;
lack of information about the method of obtaining information about the counterparty (no advertising in the media, no recommendations from partners or other persons, no website of the counterparty, etc.). At the same time, the negative character of this feature is exacerbated by the availability of available information (for example, in the media, outdoor advertising, Internet sites, etc.) about other market participants (including manufacturers) of identical (similar) goods (works, services), including the number of those offering their goods (works, services) at lower prices;
lack of information on the state registration of the counterparty in the Unified State Register of Legal Entities (public access, official website of the Federal Tax Service of Russia www.nalog.ru).

The presence of such signs indicates a high degree of risk of qualifying such a counterparty by the tax authorities as problematic (or “one-day”), and transactions made with such a counterparty are doubtful.

Additionally, such risks are increased by the simultaneous presence of the following circumstances:

the counterparty having the above features acts as an intermediary;
the presence in the contracts of conditions that differ from the existing rules (customs) of business turnover (for example, long-term payment delays, delivery of large consignments of goods without prepayment or payment guarantees that are incomparable with the consequences of violation of the contracts by the parties with penalties, settlements through third parties, settlements by bills of exchange, etc.). P.);
the absence of obvious evidence (for example, copies of documents confirming that the counterparty has production facilities, necessary licenses, qualified personnel, property, etc.) of the possibility of the counterparty actually fulfilling the terms of the contract, as well as the existence of reasonable doubts about the possibility of the counterparty actually fulfilling the terms of the contract, taking into account the time required for the delivery or production of goods, performance of work or provision of services;
purchase through intermediaries of goods, the production and procurement of which is traditionally carried out by individuals who are not entrepreneurs (agricultural products, secondary raw materials (including scrap metal), craft products, etc.);
lack of real actions of the payer (or his counterparty) to collect the debt. An increase in the debt of the payer (or his counterparty) against the background of continued delivery of large consignments of goods or significant amounts of work (services) to the debtor;
issue, purchase/sale by counterparties of promissory notes, the liquidity of which is not obvious or not investigated, as well as the issuance/reception of loans without collateral. At the same time, the negative character of this sign is exacerbated by the absence of conditions on interest on debt obligations of any kind, as well as the maturity of these debt obligations for more than three years;
a significant share of the costs of a transaction with “problem” counterparties in the total amount of the taxpayer’s costs, while there is no economic justification for the feasibility of such a transaction, while there is no positive economic effect from its implementation, etc.

Accordingly, the more of the above signs are simultaneously present in the relationship of the taxpayer with counterparties, the higher the degree of its tax risks.

Taxpayers who, according to their own assessment of the risks under this paragraph of the Criteria, are high and who wish to reduce or completely eliminate these risks are recommended to:

exclude suspicious transactions when calculating tax liabilities for the relevant period;
notify the tax authorities of the measures they have taken to mitigate these risks (clarification of tax liabilities) in order to be able to take into account the adjusted tax liabilities of these taxpayers in a timely manner when selecting objects for on-site tax audits.

Notification is made by submitting to the tax authority, at the location of the organization (or at the place of registration as the largest taxpayer), adjusted tax returns for taxes for those periods in which activities with a high tax risk were carried out.

To identify the purpose of filing this revised declaration (reducing / eliminating risks under paragraph 12 of the Criteria), taxpayers are invited to simultaneously submit an Explanatory Note in the form recommended by the Federal Tax Service of Russia (to Order No. ММ-3-06/333@ dated 30.05.2007) ( hereinafter - Explanatory note).

In a similar manner, a taxpayer may declare adjusted tax liabilities arising as a result of taking measures to reduce tax risks in the course of financial and economic activities using methods aimed at obtaining unreasonable tax benefits, but not presented on the website.
The tax authority that has received the revised tax returns, as well as the Explanatory Note submitted with them, conducts a desk tax audit in accordance with Art. 88 of the Tax Code of the Russian Federation. When conducting cameral tax audits of the specified revised declarations with the Explanatory note no additional documents are required from the taxpayer.

The fact that a taxpayer has submitted an updated declaration in order to reduce (eliminate) the risks under paragraph 12 of the Criteria is taken into account by the tax authorities in the process of selecting objects for field tax audits (or adjusting already approved plans for field tax audits) in combination with other Criteria.
If the tax authority has information about the conduct of activities with signs of violations of tax legislation, in relation to the taxpayer who declared the measures taken by him to reduce the risks under paragraph 12 of the Criteria, the decision to appoint an on-site tax audit is taken only after prior approval from the Federal Tax Service of Russia.

Application No. 3

Tax burden by type of economic activity (updated based on data for 2018)

Application No. 4

Profitability of sold goods, products, works, services and profitability of assets of organizations by type of economic activity (updated based on data for 2018)

Application No. 5

Explanatory note to the amended (refined) tax declaration (tax declarations)

Ways of conducting financial and economic activities with a high tax risk

1. General issues of obtaining unreasonable tax benefits using shell companies.

The use of “one-day” firms in economic activities is one of the most common ways to obtain unjustified tax benefits. Conceptually, the essence of the scheme is reduced to the inclusion in the chain of economic relations of persons who do not fulfill their tax obligations. There are two main areas for obtaining unjustified tax benefits using shell companies:

1.1. The use of “one-day” firms to create fictitious expenses and receive deductions for indirect taxes without the corresponding movement of goods (works, services). In this case, an organization (wishing to receive an unjustified tax benefit) enters into business agreements with a person who does not fulfill its tax obligations, and the activity of the “one-day” company, as a rule, is directly or indirectly controlled by the recipient of the unjustified tax benefit, transfers to him the amount determined by the agreement (in including the amount of indirect taxes). On the part of the counterparty, the terms of the contract are not actually fulfilled, only the necessary source documents confirming transactions. That is, the formal requirements for documentary confirmation of expenses incurred and the deduction of indirect taxes are observed.

1.2. The use of one-day firms in order to increase the added value of goods, reduce the tax burden on production units. This scheme of building economic relations is typical for the sale of goods with a low cost. The manufacturer (importer) sells products at a price close to the cost price to a person who does not fulfill his tax obligations. Further, the one-day firm sells the same product with a significant margin to the person selling it to end consumers. In the situation under consideration, the main tax burden falls on a one-day firm, while the manufacturer and the end seller have a minimal tax burden.

In the case described, the recipient of the unjustified tax benefit may be, depending on the actual economic conditions, both the manufacturer and the end seller.

Typical method of tax evasion using shell companies

Used by both sellers and buyers of goods

Standard way of organizing financial and economic activities for the purpose of tax evasion when selling goods

To the attention of real estate agencies and investors, insurance companies.

The use of schemes for obtaining unjustified tax benefits has a negative effect both on the volume of budget revenues and has a number of other socially negative consequences. Established Implementation Practice real estate and the schemes used for the transfer of ownership are aimed, on the one hand, at obtaining unreasonable tax benefits, on the other hand, at infringement of the rights of consumers - individuals, buyers of real estate.

Group - a set of persons operating in the real estate market, which includes a real estate agency, as well as interdependent organizations, some of which are “one-day” firms;
Real estate agency - one of the main production units of the group, can act as an investor, issuer of securities used for settlements when acquiring real estate;
Dependent organizations are persons who are formally investors in construction or issuers of bills of exchange, who, as a rule, do not fulfill their tax obligations.

One of the most common real estate sale schemes is as follows: persons wishing to purchase an apartment contact a real estate agency and conclude an investment agreement for housing construction. Settlements under the agreement are carried out by promissory notes purchased from organizations dependent on the real estate agency, or investment agreements are concluded with companies dependent on the real estate agency, and payment is made by promissory notes of the real estate agency. Bill settlements, in this case, are not due to reasonable economic sense, apartment buyers, turning to a real estate agency, initially have no intention to purchase any securities, their purchase is associated exclusively with payments for apartments and is imposed by a real estate agency. The fact that the tax obligations of persons interdependent in relation to the real estate agency are not fulfilled in full (most often these organizations are “one-day” firms) allows the group as a whole to illegally minimize its tax obligations.

The use of the above scheme dramatically increases the risk of non-receipt of property.

The above scheme for obtaining tax benefits in real estate transactions is not the only one with increased tax risks. A very common scheme with compulsory insurance of investment risks. In this case, the cost of the apartment is divided into two parts, the first is the cost of the investment contribution, the second is the amount of the insurance premium. A person wishing to purchase an apartment is forced to insure investment risks. At the same time, the risk of third parties is insured - the risk of a real estate agency. The occurrence of an insured event in such a situation is initially impossible. The investment component in contracts for the purchase of apartments, as a rule, is close to the cost of the apartment, and the economically unjustified insurance premium is not included in the real estate agency's income tax base, that is, the real estate agency underestimates the cost of apartments for tax purposes by the amount of the insurance premium. Organizations that carry out insurance have a number of signs of bad faith, which, in a systemic relationship with the procedure for selling apartments, allows us to conclude that the activities of the insurance organization are carried out in the interests of the real estate agency. For consumers, the negative effect of the use of such a scheme is manifested when the investment agreement is terminated, in which case it is almost impossible to reimburse the amount of the insurance premium.

Schemes for obtaining unjustified tax benefits with the involvement of unscrupulous insurance organizations are actively used not only in the sale of real estate (rent, leasing).

A typical method for obtaining unjustified tax benefits when selling real estate using an insurance company

To the attention of manufacturers of alcoholic and alcohol-containing products.

Schemes for obtaining unjustified tax benefits by organizations engaged in licensed activities, in particular, the production of alcoholic and alcohol-containing products, have certain specifics.

The persons involved in the scheme are:

Taxpayer - an organization that has the necessary licenses and technological equipment engaged in the production ethyl alcohol, alcoholic and alcohol-containing products;

Supplier - an organization that supplies alcohol-containing products to the taxpayer.

The specificity of these schemes is associated with a number of technological features of the production of alcoholic beverages (vodka). According to current regulations normative legal acts, both ethyl alcohol and alcohol-containing products - brew distillates, alcoholized infusions, etc. can participate in its production. In the case of the production of alcoholic products (vodka) from ethyl alcohol, the excise tax burden is significantly higher than in the production of the same product from brew distillates, fortified infusions or other alcohol-containing products. This fact is associated with the difference in the amount of excise tax deductible by the manufacturer on purchased products (for alcohol-containing raw materials, a deduction at the excise rate of 173.5 rubles is applied, for alcohol - 25.15 rubles).

When applying the scheme, one or a number of organizations that are in the chain of suppliers of alcohol-containing products do not fulfill their tax obligations.

An essential sign of the application of the scheme of illegal excise tax refunds from the budget is the absence of real business transactions for the taxpayer to purchase alcohol-containing products used, according to the documents submitted by the organization, as the basic raw material in the production of alcoholic products.

At the same time, deliveries of alcohol-containing products are reflected only in formally issued shipping documents.

The application of the scheme is also evidenced by the fact that the supplier (manufacturer) of alcohol-containing products does not have the technical base for the production of the volume of sold products reflected in the accounting (there is no necessary technological equipment, communications, qualified personnel, raw materials for the production of products). Cash flows in such cases, as a rule, do not correspond to those stipulated by the contracts business transactions(in particular, payment is made to the accounts of third parties not related to the supply or production of alcohol-containing products). Reporting indicators of the participants of the scheme do not correspond to the real indicators of financial and economic activity.

Thus, the identification of these signs in their systemic relationship indicates the use of a scheme whose purpose is to obtain unreasonable tax benefits.

A typical method for minimizing excise duty by producers of alcoholic beverages

Excise rate: Ethyl alcohol - 25.15 rubles, Alcoholic and alcohol-containing products - 173.5 rubles.

In the production of vodka from ethyl alcohol, the excise tax on a 0.5-liter bottle will be 34.7 rubles, the deduction for alcohol should be 5.03 rubles. But in the production of vodka from spirited infusions, where the share of ethyl alcohol is only 2.7%, and the share of spirited infusions is 37.3% of the volume of production, deductions for alcohol-containing raw materials will amount to 0.34 rubles for alcohol and 32.36 rubles for alcoholized infusions. Revenues to the budget system from a unit of the above products will amount to only 2.00 rubles.

Thus, the loss of the budget from each produced bottle is 27.67 rubles.

The unjustified tax benefit corresponds to the amount of unpaid excise tax to the budget by organizations supplying alcoholized infusions to vodka producers.

4. Scheme for obtaining unjustified tax benefits using disabled people.

To the attention of organizations applying the benefit under subparagraph 2 of paragraph 3 of Article 149 of the Tax Code of the Russian Federation.

The persons involved in the scheme are:

Taxpayer - an organization in which the number of disabled people is at least 50%, and their share in the wage fund is at least 25%;

An outsourcer is an organization that provides qualified personnel.

An organization that formally meets the requirements for VAT exemption, as an organization that includes people with disabilities, is engaged in the production of products by personnel involved under outsourcing agreements. On-staff employees are not able (due to health and (or) qualifications) to ensure the production of products sold. At the same time, the VAT exemption applies to the entire volume of products manufactured by the taxpayer.

The taxpayer artificially creates conditions for the application of the above benefits for products manufactured with the involvement of third-party personnel, since the involved personnel are not taken into account when determining the average number of employees of the enterprise and the wage fund.

Thus, the taxpayer is abusing the right to apply the benefits provided for by subparagraph 2 of paragraph 3 of Article 149 of the Tax Code of the Russian Federation.

Typical method of illegal application of VAT relief

- a list of factors that the tax service uses in the process of selecting objects for on-site tax audits.

Criteria for self-assessment of risks by taxpayers have been approved.

A comment

When selecting taxpayers who are planning to conduct an on-site tax audit, the Tax Service analyzes the criteria for assessing the risks of activities. The criteria are a set of factors that, from the point of view of the tax authorities, are "strange" and may indicate that the taxpayer is underpaying taxes. Such factors are listed in .

So, one of the factors is the situation when the actual taxpayer is lower than that of the industry. Another factor is the profitability of the taxpayer below the industry average (see). The Federal Tax Service of Russia regularly (annually) calculates and publishes data on these indicators.

Another factor is that the share of VAT deductions from the amount of tax accrued from the tax base is equal to or exceeds 89% for a period of 12 months (see). The Tax Service regularly publishes data on the share of VAT deductions in Russia as a whole and by region (Form 1-VAT).

Criteria for self-assessment of risks by taxpayers specified in paragraph 4:

1. The tax burden of this taxpayer is below its average level for economic entities in a particular industry (type of economic activity).

2. Reflection in accounting or tax reporting of losses over several tax periods.

3. Reflection in tax reporting of significant amounts of tax deductions for a certain period.

4. The outpacing growth rate of expenses over the growth rate of income from the sale of goods (works, services).

5. Payment of the average monthly salary per employee below the average level for the type of economic activity in the constituent entity of the Russian Federation.

7. Reflection by an individual entrepreneur of the amount of expenses as close as possible to the amount of his income received for the calendar year.

9. Non-submission by the taxpayer of explanations for the notification of the tax authority on the identification of inconsistencies in performance indicators, and (or) failure to submit the requested documents to the tax authority, and (or) the availability of information about their destruction, damage, etc.

10. Repeated deregistration and registration with the tax authorities of the taxpayer due to a change in location ("migration" between tax authorities).

11. Significant deviation of the level of profitability according to accounting data from the level of profitability for this field of activity according to statistics.

12. Conducting financial and economic activities with a high tax risk.

When evaluating the above indicators, the tax authority without fail analyzes the possibility of deriving or the presence of unjustified tax benefits, including in the circumstances specified in Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation of October 12, 2006 N 53.

Systematic self-assessment of risks based on the results of their financial and economic activities will allow the taxpayer to assess tax risks in a timely manner and clarify their tax liabilities.

In details Criteria for self-assessment of risks by taxpayers described in Appendix 2 to:

1. The tax burden of this taxpayer is below its average level for economic entities in a particular industry (type of economic activity).

The calculation of the tax burden, starting from 2006, for the main types of economic activity is given in Appendix No. 3 to the Order of the Federal Tax Service of Russia dated May 30, 2007 N MM-3-06 / 333@.
The tax burden is calculated as the ratio of the amount of taxes paid according to the reporting of tax authorities and the turnover (revenue) of organizations according to the Federal State Statistics Service (Rosstat).

2. Reflection in accounting or tax reporting of losses over several tax periods.

Implementation by the organization of financial and economic activities at a loss for 2 or more calendar years.

When an organization receives a loss based on the results of financial and economic activities for 2008, the tax authority may not take into account this calendar year among the 2 years when the activity was carried out at a loss, provided that the taxpayer received losses for objective reasons, about which the tax authority there is relevant information and supporting documents submitted by the taxpayer.

3. Reflection in tax reporting of significant amounts of tax deductions for a certain period.

The share of deductions for value added tax from the amount of tax accrued from the tax base is equal to or exceeds 89% for a period of 12 months.

4. The outpacing growth rate of expenses over the growth rate of income from the sale of goods (works, services).

5. Payment of the average monthly salary per employee below the average level for the type of economic activity in the constituent entity of the Russian Federation.

1) Official websites of the territorial bodies of the Federal State Statistics Service (Rosstat).

Information about the addresses of the Internet sites of the territorial bodies of the Federal State Statistics Service (Rosstat) is located on the official Internet site of the Federal State Statistics Service (Rosstat) www.gks.ru .;

2) Collections of economic and statistical materials published by the territorial bodies of the Federal State Statistics Service (Rosstat) (statistical collection, bulletin, etc.);

3) Upon request to the territorial body of the Federal State Statistics Service (Rosstat) or the tax authority in the relevant subject of the Russian Federation (inspectorate, department of the Federal Tax Service of Russia for the subject of the Russian Federation);

4) Official websites of the departments of the Federal Tax Service of Russia for the constituent entities of the Russian Federation after posting the relevant statistical indicators on them.
Information about the addresses of the Internet sites of the departments of the Federal Tax Service of Russia for the constituent entities of the Russian Federation is located on the official Internet site of the Federal Tax Service of Russia www.nalog.ru.

When choosing objects for on-site tax audits, the tax authority also takes into account information received in the course of considering complaints and applications from citizens, legal entities and individual entrepreneurs, law enforcement and other regulatory authorities, about the payment by the taxpayer of unaccounted wages ("in envelopes"), non-registration ( registration in violation of the established procedure) labor relations and other similar information.

6. Repeated approach to the limit value of the values of indicators established by the Tax Code of the Russian Federation, which give the right to apply special tax regimes to taxpayers.

In terms of the unified agricultural tax.
Approaching the limit value of the indicator established by Article 346.3 of the Tax Code of the Russian Federation, which is necessary for the application of the taxation system for agricultural producers:

The share of income from the sale of manufactured agricultural products, including primary processing products made from agricultural raw materials of own production, in the total income from the sale of goods (works, services), determined based on the results of the tax period, is at least 70 percent.

In terms of the simplified taxation system.

Repeated approach to the limit values established by Articles 346.12 and 346.13 of the Tax Code of the Russian Federation of the indicators required for the application of the simplified taxation system:

The share of participation of other organizations is no more than 25 percent;

The average number of employees for the tax (reporting) period, determined in the manner established by the federal executive body authorized in the field of statistics, is no more than 100 people;

The residual value of fixed assets and intangible assets, determined in accordance with the legislation of the Russian Federation on accounting, is no more than 100 million rubles;

The maximum amount of income determined based on the results of the reporting (tax) period in accordance with Article 346.15 and subparagraphs 1 and 3 of paragraph 1 of Article 346.25 of the Tax Code of the Russian Federation is no more than 60 million rubles.

In terms of the single tax on imputed income.

Repeated approximation to the limit values established by Article 346.26 of the Tax Code of the Russian Federation of indicators necessary for the application of the taxation system in the form of a single tax on imputed income:

The area of the trading floor of a store or pavilion for each retail trade organization is no more than 150 square meters. meters;

The area of the visitor service hall for each catering facility that has a visitor service hall is no more than 150 sq. meters;

The number of motor vehicles available on the right of ownership or other right (use, possession and (or) disposal) intended for the provision of motor transport services is not more than 20 units;

The total area of sleeping quarters in each facility used for the provision of temporary accommodation and accommodation services is not more than 500 sq. meters.

7. Reflection by an individual entrepreneur of the amount of expenses as close as possible to the amount of his income received for the calendar year.

For personal income tax.

The share of professional tax deductions provided for in Article 221 of the Tax Code of the Russian Federation, declared in the tax declarations of individuals registered in accordance with the procedure established by the current legislation and carrying out entrepreneurial activities without forming a legal entity, in the total amount of their income exceeds 83 percent.

Circumstances indicating that the taxpayer has received an unreasonable tax benefit, specified in the Decree of the Plenum of the Supreme Arbitration Court of the Russian Federation of October 12, 2006 N 53.

The absence of explanations by the taxpayer without objective reasons regarding errors in the tax declaration (calculation) and (or) contradictions between the information contained in the submitted documents, or discrepancies between the information provided by the taxpayer and the information contained in the documents held by the tax authority body, and received by him in the course of tax control, if for the purposes provided for in paragraph 3 of Article 88 of the Tax Code of the Russian Federation, the taxpayer is summoned to the tax authority on the basis of a written Notice of summoning the taxpayer (payer of the fee, tax agent) provided for in paragraph . 4, paragraph 1, article 31 of the Tax Code of the Russian Federation, which contains a requirement to provide the necessary explanations within five days or make appropriate corrections within the prescribed period.

Failure to provide in violation of paragraphs. 8 paragraph 1 of Article 23 of the Tax Code of the Russian Federation, paragraph 1 of Article 17 of the Federal Law of November 21, 1996 N 129-FZ "On Accounting" (subject to amendments and additions) the safety of accounting and tax accounting data and other documents necessary for calculation and payment of taxes, including documents confirming receipt of income, expenses (for organizations and individual entrepreneurs), and payment (withholding) of taxes, as well as their recovery in case of loss due to force majeure (fire, flood, flood , damage, etc.).

10. Repeated deregistration and registration with the tax authorities of the taxpayer due to a change in location ("migration" between tax authorities).

11. Significant deviation of the level of profitability according to accounting data from the level of profitability for this field of activity according to statistics.

The calculation of the profitability of sales and assets, starting from 2006, for the main types of economic activity is given in Appendix No. 4 to the Order of the Federal Tax Service of Russia dated May 30, 2007 N ММ-3-06/333@.

In terms of corporate income tax:

Deviation (in the direction of decrease) of profitability according to the taxpayer's accounting data from the industry average profitability indicator for a similar type of activity, according to statistics, by 10% or more.

12. Conducting financial and economic activities with a high tax risk.

Based on the results of the control work, the Federal Tax Service of Russia, taking into account the pre-trial settlement of disputes with taxpayers and the established arbitration practice, determines the most common ways of conducting financial and economic activities with a high tax risk, aimed at obtaining unreasonable tax benefits.
Information on how to conduct financial and economic activities with a high tax risk is posted on the official website of the Federal Tax Service of Russia www.nalog.ru in the section "Publicly available criteria for self-assessment of risks".

When assessing tax risks that may be associated with the nature of relationships with certain counterparties, it is recommended that the taxpayer investigate the following features:

Lack of personal contacts between the management (authorized officials) of the supplier company and the management (authorized officials) of the purchasing company when discussing the terms of supply, as well as when signing contracts;
- lack of documentary confirmation of the powers of the head of the counterparty company, copies of a document proving his identity;
- lack of documentary confirmation of the powers of the representative of the counterparty, copies of the document proving his identity;
- lack of information about the actual location of the counterparty, as well as the location of warehouse and / or production and / or retail space;
- lack of information about the method of obtaining information about the counterparty (no advertising in the media, no recommendations from partners or other persons, no website of the counterparty, etc.). At the same time, the negative character of this feature is exacerbated by the availability of available information (for example, in the media, outdoor advertising, Internet sites, etc.) about other market participants (including manufacturers) of identical (similar) goods (works, services), including the number of those offering their goods (works, services) at lower prices;
- lack of information on the state registration of the counterparty in the Unified State Register of Legal Entities (public access, the official website of the Federal Tax Service of Russia www.nalog.ru).

Additionally, such risks are increased by the simultaneous presence of the following circumstances:
- a counterparty having the above features acts as an intermediary;
- the presence in the contracts of conditions that differ from the existing rules (customs) of business turnover (for example, long-term payment delays, delivery of large consignments of goods without prepayment or payment guarantees that are incomparable with the consequences of violations by the parties of the contracts with penalties, settlements through third parties, settlements with bills of exchange, etc. .P.);
- the absence of obvious evidence (for example, copies of documents confirming that the counterparty has production facilities, necessary licenses, qualified personnel, property, etc.) of the possibility of the counterparty actually fulfilling the terms of the contract, as well as the existence of reasonable doubts about the possibility of the counterparty actually fulfilling the terms of the contract with taking into account the time required for the delivery or production of goods, performance of work or provision of services;
- acquisition through intermediaries of goods, the production and procurement of which is traditionally carried out by individuals who are not entrepreneurs (agricultural products, secondary raw materials (including scrap metal), craft products, etc.);
- the absence of real actions of the payer (or his counterparty) to collect the debt. An increase in the debt of the payer (or his counterparty) against the background of continued delivery of large consignments of goods or significant amounts of work (services) to the debtor;
- issue, purchase/sale by counterparties of promissory notes, the liquidity of which is not obvious or not investigated, as well as the issuance/reception of loans without collateral. At the same time, the negative character of this sign is exacerbated by the absence of conditions on interest on debt obligations of any kind, as well as the maturity of these debt obligations for more than three years;
- a significant share of the costs of a transaction with "problem" counterparties in the total amount of the taxpayer's costs, while there is no economic justification for the feasibility of such a transaction, while there is no positive economic effect from its implementation, etc.

Accordingly, the more of the above signs are simultaneously present in the relationship of the taxpayer with counterparties, the higher the degree of its tax risks.

Taxpayers who, according to their own assessment of the risks under this paragraph of the Criteria, are high and who wish to reduce or completely eliminate these risks are recommended to:
- exclude doubtful transactions when calculating tax liabilities for the relevant period;
- notify the tax authorities of the measures they have taken to mitigate these risks (clarify tax liabilities) so that the corrected tax liabilities of these taxpayers can be taken into account in a timely manner when selecting objects for on-site tax audits.
Notification is made by submitting to the tax authority, at the location of the organization (or at the place of registration as the largest taxpayer), adjusted tax returns for taxes for those periods in which activities with a high tax risk were carried out.
To identify the purpose of filing this revised declaration (reducing / eliminating risks under paragraph 12 of the Criteria), taxpayers are invited to submit an Explanatory Note in the form recommended by the Federal Tax Service of Russia (Appendix No. 5 to Order No. MM-3-06 / 333 of May 30, 2007) @) (hereinafter referred to as the Explanatory Note).

In a similar manner, a taxpayer may declare adjusted tax liabilities arising as a result of taking measures to reduce tax risks in the course of financial and economic activities using methods aimed at obtaining unreasonable tax benefits, but not presented on the website.
The tax authority that has received the revised tax returns, as well as the Explanatory Note submitted with them, conducts a desk tax audit in accordance with Art. 88 of the Tax Code of the Russian Federation. When conducting in-house tax audits of the specified revised declarations with the Explanatory Note submitted to them, additional documents are not required from the taxpayer.

If the tax authority has information about the conduct of activities with signs of violations of tax legislation, in relation to the taxpayer who declared the measures taken by him to reduce the risks under paragraph 12 of the Criteria, the decision to appoint an on-site tax audit is taken only after prior approval from the Federal Tax Service of Russia.

Appendix No. 2
to the order of the Federal Tax Service
dated May 30, 2007 N MM-3-06 / 333@

Public Criteria
self-assessment of risks for taxpayers used by tax authorities in the process of selecting objects for on-site tax audits

With changes and additions from:

1. The tax burden of this taxpayer is below its average level for economic entities in a particular industry (type of economic activity).

The calculation of the tax burden, starting from 2006, for the main types of economic activity is given in Appendix No. 3 to the order of the Federal Tax Service of Russia dated May 30, 2007 N MM-3-06 / 333@.

The tax burden is calculated as the ratio of the amount of taxes paid according to the reporting of tax authorities and the turnover (revenue) of organizations according to the Federal State Statistics Service (Rosstat).

2. Reflection in accounting or tax reporting of losses over several tax periods.

Implementation by the organization of financial and economic activities at a loss for 2 or more calendar years.

3. Reflection in tax reporting of significant amounts of tax deductions for a certain period.

The share of deductions for value added tax from the amount of tax accrued from the tax base is equal to or exceeds 89% for a period of 12 months.

4. The outpacing growth rate of expenses over the growth rate of income from the sale of goods (works, services).

For corporate income tax.

The discrepancy between the growth rate of expenses compared to the growth rate of income according to tax reporting data and the growth rate of expenses compared to the growth rate of income reflected in the financial statements.

5. Payment of the average monthly salary per employee below the average level for the type of economic activity in the constituent entity of the Russian Federation.

1) Official websites of the territorial bodies of the Federal State Statistics Service (Rosstat).

2) Collections of economic and statistical materials published by the territorial bodies of the Federal State Statistics Service (Rosstat) (statistical collection, bulletin, etc.).

4) Official websites of the departments of the Federal Tax Service of Russia for the constituent entities of the Russian Federation after posting the relevant statistical indicators on them.

Information about the addresses of the Internet sites of the departments of the Federal Tax Service of Russia for the constituent entities of the Russian Federation is located on the official Internet site of the Federal Tax Service of Russia www.nalog.ru.

When choosing objects for on-site tax audits, the tax authority also takes into account information received in the course of considering complaints and applications from citizens, legal entities and individual entrepreneurs, law enforcement and other regulatory authorities, about the payment by the taxpayer of unaccounted wages (“in envelopes”), failure to issue ( registration in violation of the established procedure) labor relations and other similar information.

6. Repeated approach to the limit value of the values of indicators established by the Tax Code of the Russian Federation, which give the right to apply special tax regimes to taxpayers.

In terms of the unified agricultural tax.

Approaching the limit value of the indicator established by Article 346.3 of the Tax Code of the Russian Federation, which is necessary for the application of the taxation system for agricultural producers:

- the share of income from the sale of manufactured agricultural products, including primary processing products made from agricultural raw materials of own production, in the total income from the sale of goods (works, services), determined based on the results of the tax period, is at least 70 percent.

In terms of the simplified taxation system.

Repeated approximation to the limit values established and 346.13 of the Tax Code of the Russian Federation of indicators necessary for the application of the simplified taxation system:

— the share of participation of other organizations is not more than 25 percent;

- the average number of employees for the tax (reporting) period, determined in the manner established by the federal executive body authorized in the field of statistics, is no more than 100 people;

— the residual value of fixed assets and intangible assets, determined in accordance with the legislation of the Russian Federation on accounting, is not more than 100 million rubles;

- the maximum amount of income determined based on the results of the reporting (tax) period in accordance with Article 346.15 and subparagraphs 1 and 3 of paragraph 1 of Article 346.25 of the Tax Code of the Russian Federation is no more than 60 million rubles.

In terms of the single tax on imputed income.

- the area of the sales floor of a store or pavilion for each retail trade facility is no more than 150 sq. meters;

- the area of the visitor service hall for each catering facility that has a visitor service hall is no more than 150 sq. meters;

- the number of motor vehicles available on the right of ownership or other right (use, possession and (or) disposal) intended for the provision of motor transport services is not more than 20 units;

- the total area of sleeping quarters in each facility used for the provision of services for temporary accommodation and accommodation, no more than 500 square meters. meters.

7. Reflection by an individual entrepreneur of the amount of expenses as close as possible to the amount of his income received for the calendar year.

For personal income tax.

8. Construction of financial and economic activities on the basis of concluding agreements with contractors, resellers or intermediaries (“chains of counterparties”) without reasonable economic or other reasons (business purpose).

Public Criteria
self-assessment of risks for taxpayers used by tax authorities in the process of selecting objects for on-site tax audits

With changes and additions from:

1. The tax burden of this taxpayer is below its average level for economic entities in a particular industry (type of economic activity).

The calculation of the tax burden, starting from 2006, for the main types of economic activity is given in Appendix No. 3

2. Reflection in accounting or tax reporting of losses over several tax periods.

Implementation by the organization of financial and economic activities at a loss for 2 or more calendar years.

3. Reflection in tax reporting of significant amounts of tax deductions for a certain period.

The share of deductions for value added tax from the amount of tax accrued from the tax base is equal to or exceeds 89% for a period of 12 months.

4. The outpacing growth rate of expenses over the growth rate of income from the sale of goods (works, services).

For corporate income tax.

5. Payment of the average monthly salary per employee below the average level for the type of economic activity in the constituent entity of the Russian Federation.

1) Official websites of the territorial bodies of the Federal State Statistics Service (Rosstat).

2) Collections of economic and statistical materials published by the territorial bodies of the Federal State Statistics Service (Rosstat) (statistical collection, bulletin, etc.).

4) Official websites of the departments of the Federal Tax Service of Russia for the constituent entities of the Russian Federation after posting the relevant statistical indicators on them.

6. Repeated approach to the limit value of the values of indicators established by the Tax Code of the Russian Federation, which give the right to apply special tax regimes to taxpayers.

In terms of the unified agricultural tax.

In terms of the simplified taxation system.

Repeated approximation to the limit values established and 346.13 of the Tax Code of the Russian Federation of indicators necessary for the application of the simplified taxation system:

The share of participation of other organizations is no more than 25 percent;

The average number of employees for the tax (reporting) period, determined in the manner established by the federal executive body authorized in the field of statistics, is no more than 100 people;

The residual value of fixed assets and intangible assets, determined in accordance with the legislation of the Russian Federation on accounting, is no more than 100 million rubles;

In terms of the single tax on imputed income.

The area of the trading floor of a store or pavilion for each retail trade organization is no more than 150 square meters. meters;

The area of the visitor service hall for each catering facility that has a visitor service hall is no more than 150 sq. meters;

The number of motor vehicles available on the right of ownership or other right (use, possession and (or) disposal) intended for the provision of motor transport services is not more than 20 units;

The total area of sleeping quarters in each facility used for the provision of temporary accommodation and accommodation services is not more than 500 sq. meters.

7. Reflection by an individual entrepreneur of the amount of expenses as close as possible to the amount of his income received for the calendar year.

For personal income tax.

Failure to provide in violation of paragraphs. 8 paragraph 1 of Article 23 of the Tax Code of the Russian Federation, paragraph 1 of Article 17 of the Federal Law of November 21, 1996 N 129-FZ "On Accounting" (subject to amendments and additions) the safety of accounting and tax accounting data and other documents necessary for calculation and payment of taxes, including documents confirming the receipt of income, expenses (for organizations and individual entrepreneurs), and the payment (withholding) of taxes, as well as their recovery in case of loss due to force majeure (fire, flood, flood , damage, etc.).

10. Repeated deregistration and registration with the tax authorities of the taxpayer due to a change in location ("migration" between tax authorities).

11. Significant deviation of the level of profitability according to accounting data from the level of profitability for this field of activity according to statistics.

The calculation of the profitability of sales and assets, starting from 2006, by main types of economic activity is given in Appendix No. 4 to the order of the Federal Tax Service of Russia dated May 30, 2007 N MM-3-06 / 333@.

In terms of corporate income tax: