Tax objection sample. Objection to a desk tax audit report: sample

If a taxpayer has doubts about the legality of the actions or demands of the tax inspector who conducted the “camera audit,” he has the right to file an objection to the desk tax audit report, a sample of which is presented below. How to formulate it correctly and in what case should it not be submitted? We will try to give a detailed answer to each question.

Reasons for filing an objection

Tax inspectors, having received the taxpayer's declaration and other documents on income/expenses, conduct a desk audit of these business papers. In the event that any information requires clarification or clarification, the payer is notified accordingly. Within the time limits established by law, he is obliged to provide all Required documents, certificates, etc. Identified violations become the basis for drawing up an inspection report, which is sent to the person being inspected.

If an entrepreneur (the head of an organization) decides that his rights were violated during the audit, he has the right to file an objection to the desk tax audit report.

Experts conditionally divide the reasons for its compilation into two categories:

procedural violations (the rules for holding a “camera room” were violated);
violations of substantive law (the inspector misinterpreted some papers and did not take into account all the documents that the payer provided).

There are violations that are not considered serious, and an attempt to point them out may turn against the taxpayer. You should not focus on the following shortcomings of the inspector:

timing of the “camera room” (beginning and completion);
minor inaccuracies in the preparation of the act;
frivolous violations of regulations.

The document must be submitted to the tax office in person or sent by mail. In the latter case, it is advisable to send it by registered mail with notice. Alternatively, you can use the Internet. However, this option is only suitable for those who have a digital signature (officially registered).

Features of compilation

Before drawing up an objection, it is recommended to make sure that violations by inspectors actually took place, and that there are no pitfalls or errors in the entrepreneur’s activities. Otherwise, another (repeated) inspection may reveal serious violations in the activities of the entrepreneur himself.

The document must be submitted on paper because:

only in this form will it be accepted by a higher tax authority;
it may be needed when going to court.

All wording must be clear, and the argumentation must be 100% complete. Otherwise, legally savvy state. employees will be able to quickly “unravel” an incorrectly drafted taxpayer accusation.

Sample document

To date, there is no clearly defined form of objection. Even the official website of the Federal Tax Service provides an approximate example. However, the logic and norms of office work suggest what and how should be indicated:

at the beginning of the document (upper right corner) – information about the addressee (name of the tax organization, name, surname and position of the tax inspector who conducted the desk audit);
further – information about the sender (taxpayer);
then - the document number and the date of its preparation.

In the main part of the document you should write its name (“Objection to the act...”) and provide your evidence of the identified violations. It is recommended to refer to the articles of the Tax Code, Letters of the Ministry of Finance and other regulations.

In the final part, the payer needs to summarize and indicate his request (requirements). If any documents are attached to the objection, a list of them should be provided in the “Appendix” section. The document must be signed official(head of the company). It is necessary to indicate his position, last name, first name and date.

It is not specified at the legislative level how an objection to the “camera chamber” act should be formalized. This means that you can fill out a ready-made form by hand or print it on a computer using a word processor and then print it on a printer using a regular A4 sheet or company letterhead. It is also not necessary to put a company seal. This rule was canceled in 2016.

The objection is drawn up in two copies. The taxpayer keeps one for himself after the tax inspector has endorsed him. Another copy is given to the tax office.

State employees are required to notify the taxpayer of the date, time and place of his objections. He can be present and supplement his claims with new arguments or petition for a reduction in the fine, since there are mitigating circumstances (in this case, the amount should be halved). However, his presence is not necessary; it will not worsen the situation.

So, an objection to the act desk audit- This is a document drawn up by the taxpayer. The reason for compilation is the actions of the inspector who conducted the inspection, which, in the opinion of the payer, violated legislative norms and the rights of the person being inspected. There are no strict requirements for its design, but it is advisable to draw it up if there are compelling reasons.

Sample objections to a tax audit reportwill be useful if you do not agree with the position formed by the inspectors. Read our article about how to properly object to them.

Tax audit report and its legal essence

A tax audit report is a document that records the results of the audit and contains the position of the inspectors on the correct calculation and payment of taxes by the taxpayer.

The report is drawn up both during on-site and desk inspections. However, this always happens during on-site visits, and during office ones only if the tax authorities have identified violations (clause 5 of Article 88, clause 1 of Article 100 of the Tax Code of the Russian Federation).

Read more about the desk inspection act in the article , about the act on-site inspection- in the material .

Please note that the act is not a final document. It informs the taxpayer about the preliminary conclusions of the tax authorities, but does not contain any requirements for it and does not give rise to legal consequences - and therefore cannot be appealed to a higher tax authority or court (see the ruling of the Constitutional Court of the Russian Federation dated May 27, 2010 No. 766- O-O). The final document is the decision made during the consideration of the inspection materials, which also includes the act.

Read about appealing a “verification” decision in the article .

In case the taxpayer disagrees with the opinion of the inspectors set out in the act, the Tax Code of the Russian Federation provides for the possibility of filing objections to it (clause 6 of Article 100 of the Tax Code of the Russian Federation).

By filing objections, a taxpayer can express his disagreement:

with the facts stated in the tax audit report,
conclusions and suggestions of the inspectors.

The Tax Code of the Russian Federation allows 1 month to file objections. The period begins to be calculated from the day the taxpayer receives the inspection report (clause 6 of Article 100 of the Tax Code of the Russian Federation).

You can object to the act as a whole or to its individual provisions. All objections must be supported by references to legal norms. In addition, copies of documents confirming the validity of the objections must be attached to the objections.

Please note that submitting such documents is a right, not an obligation, but you should always attach them. Objections will be included in the inspection materials and will be studied and taken into account during the consideration of these materials. The presence of supporting documents, as a rule, eliminates unnecessary questions.

Where can I get a sample of objections to a tax audit report?

There is no special form for objections to the tax audit report, so they are drawn up in free form. Samples of them can be found in legal reference systems, as well as on our website.

For a sample of objections to the chamberlain act, look in the material “Objections to a desk tax audit report - sample” , for the on-site inspection report - in the material .

Fill out your objection in 2 copies: send the first one to the inspectorate, keep the second one with you. It is better to send by registered or certified mail with notification and a list of attachments - this way you will have proof of when and what was sent by you and received by the tax authorities. This way, inspectors will not be able to accuse you of late filing of objections and pretend that they did not see the supporting documents attached to the objections.

Objections and documents for inventory can also be submitted to the Federal Tax Service in person or through a representative.

If you have not filed written objections and do not agree with the decision made by the tax authorities based on the results of the tax audit, you have the opportunity to verbally explain your position. Do this while reviewing the tax audit materials (clause 4 of Article 101 of the Tax Code of the Russian Federation).

Results

Fill out objections to the tax audit report in any form - there is no special form for them. In this document, state in a reasoned manner what you disagree with, with references to legal norms, clarifications from the Ministry of Finance and the Federal Tax Service, and support your conclusions with court decisions. Attach supporting documents.

You have 1 month from the date of receipt of the inspection report to file objections. If you did not do this on time, you still have the right to verbally explain your position when considering the tax audit materials at the inspectorate.

An objection to a tax audit report is a document that any organization subject to tax control has the right to write.

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What exactly is an objection to a tax audit report used for?

An objection drawn up on behalf of the company allows its management to appeal any actions, results and conclusions of the tax authorities who carried out the tax audit.

There are two main types of violations committed by tax authorities:

procedural (i.e. errors in the order of the event);
violations related to substantive law (i.e. incorrect interpretation of any documents, incomplete accounting of provided papers, etc.).

The tax office is obliged to respond to a written objection, regardless of which of these types of violations it is written about.

What you shouldn't complain about

Everything related to the company’s activities in terms of documents, finance, accounting and taxes can and should be appealed in case of disagreement.

But there are some points against which it is not advisable to file an objection with the tax office. This:

timing of the verification procedure (start and end dates),
inaccuracies in the preparation of the protocol,
minor procedural violations.

All these minor details should be ignored at this stage, focusing on the essence of the claim. Here the mark “at this stage” means that they should be reserved for the court, where, if something happens, they can try to discredit the act (i.e., declare it illegal).

In addition, it should be borne in mind that an objection drawn up in accordance with all the rules, with all the necessary papers attached, regarding the inspection procedure may well lead to additional control measures from the tax authorities. And their results, in turn, can easily reveal more serious errors and violations in the activities of the enterprise.

How to justify an objection

Before “starting a discussion” with the tax authorities, it is advisable to stock up on one hundred percent arguments and a set of convincing documents certifying the correctness of the organization, which must be added to the objection. To do this, it is necessary to carefully study the tax audit report, and recheck all identified controversial points several times.

If, at the time of writing the tax audit report, the company for some reason lacked some documents, but it managed to restore them as soon as possible or was able to correct minor inaccuracies in the existing papers, this must be reflected in the objection.

This will reduce the amount of additional tax assessed, if any, and also avoid all kinds of fines and penalties.

All your arguments must be explained carefully and in detail, indicating the circumstances that led to this or that shortcoming and referring to the legislation of the Russian Federation in the field of taxes, civil law, judicial practice And regulations companies.

It will be difficult for tax authorities to argue with well-founded arguments; moreover, if something happens, they will become the evidence base when the company goes to court (if, of course, it comes to that). It should also be noted here that in court it will be possible to raise only those points of the tax audit report that were previously appealed to a higher tax office.

Where and how to file an objection

The objection should be submitted to the address of the territorial tax service, whose specialists carried out the audit. The document can be transferred:

personally “hand to hand”,
by sending it by registered mail with return receipt requested.

Both of these methods ensure that tax authorities receive the objection in a timely manner.

Today, another proven option for document delivery has become widespread: through electronic services, but only on condition that the organization is officially registered.

How long does it take to object?

There is a set deadline for filing an objection, which is the same when held and - it is equal to one month from the moment of receipt of the act.

If this period is violated, the organization is unlikely to be able to challenge the act (most likely only through the courts).

Main nuances in drawing up an objection

To date, there is no strictly established sample of an objection to a tax audit report. Employees of enterprises and organizations can draw up a document in any form, based on their understanding of it.

In this case, it is advisable to take into account some office work norms and rules for writing business documentation. In particular, the objection must indicate:

addressee, i.e. the name, number and address of the exact tax office to which the objection is sent,
sender information (company name and address),
number of the objection and the date of its preparation.

In the main part it should be indicated

the act in respect of which an objection is being drawn up,
describe in detail the essence of the claim, including all available reasons and arguments.

The document must refer to the laws that confirm the correctness of the author of the objection and indicate all additional papers attached to it (marking them as a separate attachment).

What to pay attention to when preparing a document

Neither the Federal Tax Service in its acts nor the law regulates the filing of an objection in any way. That is, it can be written by hand or printed on a computer on ordinary leaf A4 format or on company letterhead.

It is strictly important to comply with only one condition: the objection must be signed by the head of the enterprise or an employee authorized to create such documents. If the form is endorsed by a proxy, it must also indicate the number and date of the power of attorney.

Today it is not necessary to certify an objection with a stamp, since since 2016, enterprises and organizations have every right not to use stamped products in their work (unless this norm is prescribed in the local regulations of the company).

The document should be drawn up in duplicate, one of which is to be handed over to the tax office, the second, after the tax specialist has marked the acceptance of the document, is to be kept.

An objection to a tax audit report - you will find a sample of it in our article - is a counter document sent by the taxpayer being audited to the Federal Tax Service. In addition to the sample, you will also find in our material general information on drawing up the content of such an objection.

General provisions on objections to a tax audit report

According to the provisions of Art. 31 of the Tax Code of the Russian Federation, tax authorities have the right to conduct inspections. A tax audit is a set of activities aimed at monitoring the correctness of calculation, timeliness and completeness of payment of tax fees. At the same time, tax audits can be (Article 87 of the Tax Code of the Russian Federation) desk and field.

A desk audit of the Federal Tax Service is carried out at the location of the tax authority by analyzing documents (submitted by the taxpayer and available at the Federal Tax Service). Exit is carried out on the territory of the taxpayer. During its conduct, the possibility of identifying violations that were not detected during the desk examination cannot be ruled out.

Based on the results of the inspection, an act is drawn up (Article 100 of the Tax Code of the Russian Federation), which in form must correspond to the model established by Order of the Federal Tax Service of Russia dated 05/08/2015 No. ММВ-7-2/189@ (Appendix No. 23), and contain a list of violations identified as a result of verification. The taxpayer has the right to respond to the detection of violations by drawing up objections to the tax audit report - both in full for the entire complex of listed violations, and in some part (clause 6 of Article 100 of the Tax Code of the Russian Federation).

Basic requirements for written objections to a tax audit report

Objections to the inspection report allow you to appeal the final conclusions of the Federal Tax Service employees made based on the results of the inspection. They must be sent to the tax office that conducted the audit within a month from the date of receipt of the report.

There is no legally established form for objecting to an inspection report by the Federal Tax Service. The Tax Code of the Russian Federation establishes only General requirements to the form and content of complaints submitted to the tax office, in Art. 139.2. These provisions may also be applied when drawing up objections.

According to this norm, objections to the inspection report must be drawn up in writing(in paper or electronic format) and contain:

data of the taxpayer in respect of whom the act was drawn up (name, location, etc.);
details of the document being appealed;
name of the Federal Tax Service division to which objections are filed;
the grounds on which the object submitting the objection believes that its rights have been violated;
requirements of the person who sent the objections;
method of receiving a response (mail, Email etc.).

It is possible to send objections to the act:

through the office of the tax service division;
by mail;
electronically through a special form or Personal Area on the website of the Federal Tax Service of the Russian Federation.

Principles for drawing up objections to an act (response to an act)

TO general principles Drawing up an objection to a tax audit report may include the following:

The structure of the document should be divided into three sections:
- introductory - information about when and against whom the inspection was carried out;
- descriptive - here all violations and objections on the part of the subject to them are listed, relevant arguments and arguments are given;
- operative - it is advisable to indicate, among other things, the need to notify the applicant about the place and time of consideration of objections.
Objections must be indicated separately for each point with which the taxpayer does not agree, with references to the legislation in force at the time of the audit. In addition, it is advisable to provide excerpts from judicial practice.
Regardless of the essence of the violations specified in the act, you can refer to the mitigating circumstances listed in paragraph 1 of Art. 112 of the Tax Code of the Russian Federation.
Objections must be accompanied by supporting documentation. The document is signed by the head of the taxpayer.

Deadlines for filing objections to the inspection report

By virtue of para. 1 clause 6 art. 100 of the Tax Code of the Russian Federation, objections to a tax audit report can be filed within one month from the date of receipt of the audit report. Objections can be filed by both the person being inspected and his representative.

After this period, objections will not be accepted. If the audit report establishes a tax violation, then the period for filing objections is similar - one month from the date of receipt of the act.

Sample objection to a desk and field tax audit report

A sample objection that complies with current legislation may look like this:

Don't know your rights?

- this is a written appeal to the tax authority expressing disagreement with the tax audit report (clause 6 of Article 100 of the Tax Code of the Russian Federation), the results of additional tax control measures (clause 6.1 of Article 101 of the Tax Code of the Russian Federation) or an act on the discovery of facts indicating tax offenses(Clause 5 of Article 101.4 of the Tax Code of the Russian Federation).

Objections may be submitted in the following ways:

to the office of the tax authority or the window for receiving documents of the tax authority;

by mail.

Deadlines for writing objections to a tax audit report

Tax inspectors conducted an audit of your organization - desk or field. Having discovered violations, the tax inspectorate decided to hold your organization accountable, or to charge additional taxes and penalties. But even before being brought to tax liability, the tax authority is obliged to carry out a number of mandatory procedures, which include the procedure for drawing up a tax audit report.

So, upon completion of any audit, tax inspectors (if violations are identified) are obliged to draw up a tax audit report within the established time frame, which indicates all the violations they have identified. Thus, the tax audit report) is the first final document recording the results of the audit.

According to the rules of paragraph 5 of Article 100 of the Tax Code of the Russian Federation (hereinafter referred to as the Tax Code), a tax audit report must be handed to the person subject to the audit no later than five days from the date of drawing up the report. The act itself is drawn up within the following deadlines:

The objections themselves can be divided into three parts:

introductory (the shortest part of the objection, usually consisting of 1 - 3 paragraphs);

descriptive (the main part of the objections);

resolutive.

IN introductory part information is provided about the audit itself, the grounds for its conduct, its actual period of conduct, the composition of the inspectors, to which particular tax audit report an objection is drawn up, indicating the date and number of this document. The wording could be as follows:

“In the period from _____ to ____, the Federal Tax Service Inspectorate conducted an on-site tax audit in the ______________ district of the _________ region, as a result of which act No. ____ dated __.__.____ was drawn up.

Based on the results of this act, the Company (individual entrepreneur) was asked to pay arrears of taxes (fees) in the amount of ..., penalties accrued on it in the amount of ..., as well as fines in the amount of .... These proposals are based on the inspection materials and conclusions reflected in the report.

The taxpayer does not agree with the facts set out in the tax audit report, as well as with the conclusions and proposals of the inspectors, and therefore, on the basis of paragraph 6 of Article 100 of Part 1 of the Tax Code of the Russian Federation, he submits his objections to the tax audit report. ... ".

IN narrative part of the objections all arguments and arguments of the taxpayer are set out. Here you can indicate any arguments (both indisputable and controversial and dubious) - this is the right of the taxpayer, but first you need to understand which violations reflected in the act actually occur, and which are speculations of tax officials.

Next, it is necessary to assess whether the organization will challenge those comments that actually occur. This can be done by eliminating the comments identified by the tax authorities, i.e. submit updated tax returns that reflect both the amount of additional tax assessed and the amount of unaccounted expenses or unaccepted deductions. All this will reduce the amount of fines and penalties.

In addition, if the company has the opportunity to restore missing documents or correct shortcomings in existing documents, then it is also worth taking care of this and submitting corrected or restored documents along with objections. In this part, the tax authority will also have to reduce the amount of additional tax assessed, taking into account the corrections made.

It is better to present your arguments in detail, indicating the disputed paragraph of the act and explaining why the organization acted this way and not differently.

It is advisable that your arguments are supported by references to laws, clarifications of the Ministry of Finance and the Federal Tax Service of the Russian Federation, judicial practice and the documentation of the taxpayer himself (with its attachment) - it will be difficult for tax authorities to argue with such arguments.

It is also necessary to indicate:

errors in the inspectors’ calculations (if any occur in the report);

situations related to incorrect assessment of documents and facts

errors or distortions, incorrect interpretation of the taxpayer’s business transactions.

It is better to present your arguments according to the text of the act consistently.

All violations can be divided into 2 groups:

violation verification process(i.e. the order and procedure for its implementation);

violation substantive law(i.e. interpretation by the tax authority of the content of regulations)

If an organization challenges an act of a tax authority only in terms of the procedure for conducting an audit, then the head of the tax authority may make a decision to carry out additional control measures, which will allow the tax authority to eliminate procedural omissions. Therefore, it is better to draw up objections to the tax audit report based not only on procedural shortcomings, but also on the omissions that the tax authorities made on the merits of the audit.

It should be remembered that an organization has the right to appeal the decision to bring it to tax liability in court only in that part that was appealed to a higher tax authority because only in this case will the mandatory pre-trial procedure for resolving the dispute be observed (this conclusion follows from the systemic interpretation of clause 5 of Article 101.2 of the Tax Code of the Russian Federation and sub-clause 2 of clause 1 of Article 148 of the Arbitration Procedure Code of the Russian Federation).

The facts stated in the tax audit report do not correspond to the following circumstances: _____________________________ (circumstances are stated with reference to documents confirming them).

Thus, the inspectors’ conclusions do not correspond to __________________ (laws and other regulatory legal acts are indicated, which, in the taxpayer’s opinion, the inspectors’ conclusions do not correspond to

IN operative Part of the objections is summed up and the total amount of additionally assessed taxes with which the organization does not agree is indicated, broken down by periods and amounts (or the amount of tax, the refund of which was refused).

The wording of the operative part may be as follows:

Taking into account the above, in accordance with Articles 100, 101 of the Tax Code of the Russian Federation, based on the results of consideration of the tax audit materials, I ask:

1) make a decision to refuse to prosecute for committing a tax offense;

2) do not charge additional taxes and do not charge penalties for late payment.

Also in the operative part (in order not to give tax authorities an extra reason to consider objections without you), it is better to write that the organization asks to notify it of the date, place and time of consideration of objections, indicating the contact person, address (of the organization), telephone, fax (if this information differ from those indicated on the organization’s letterhead).

If copies of supporting documents are attached to objections, they must be listed in the “Appendices” section of the objections themselves (indicating the names, details and number of sheets) or an inventory of them must be compiled. Copies must be certified by the signature of an authorized person and the seal of the organization. As the Ministry of Finance of the Russian Federation explained in its letter No. 03-02-07/1-122 dated May 11, 2012, each copy of the document must be certified, and not their filing.

Objections signed by an authorized person are sent to the tax office, which carried out the audit and drew up the report.