The Federal Tax Service performs several different functions simultaneously. Therefore it consists of various departments.

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One of the most important is the unit conducting desk audits. This procedure includes an extensive list of various actions.

Tax and accounting reports are analyzed. The desk audit department has the right to demand the seizure of documents and carry out their inventory.

Each employee of this department has his own specific list of responsibilities. Employee rights also differ greatly.

Basic moments

If desk audits are assigned to a specific enterprise, they should familiarize themselves with the following important points in advance:

• what it is?
• objects of inspections;
• legal grounds.

This way it is possible to avoid complications when carrying out inspections of the type in question. The Federal Tax Service has an extensive list of rights.

Up to blocking transactions on bank accounts of specific enterprises. Such actions are carried out in the event of detection of various serious violations in the maintenance of accounting records and the formation of the tax base.

What it is

The Department of Desk Inspections of Legal Entities and Individual Entrepreneurs checks compliance with current tax legislation.

Detection of errors leads to the formation of the corresponding one. It indicates all detected errors and inconsistencies in the compiled documentation.

The enterprise will be obliged to eliminate all of them within the period specified in the legislation. If objections arise, an appropriate document must be generated.

It is sent in writing, by registered mail to the territorial offices of the Federal Tax Service. Drawing up such an objection has its own nuances - all of them should be taken into account.

All issues affecting the desk audit are discussed in as much detail as possible in.

The right to conduct it arises only after submission to the tax service:

• declarations;
• report.

There are special deadlines for submitting these documents. It is important not to violate them. Otherwise, the Federal Tax Service will have the right to order an inspection at any time.

The duration is 3 months. Clause 9.1 of Article No. 88 of the Tax Code of the Russian Federation lists the reasons why this period of time may be increased.

The Federal Tax Service may require additional documents (in addition to the standard set) in special cases:

• a certain amount is declared;
• the declaration was submitted to the tax office by the participant;
• the enterprise has declared rights to any benefits;
• The company's profit-making comes from natural resources.

The department of the Federal Tax Service engaged in desk audits has the right to the following actions:

An act with the results of the inspection is drawn up within 10 days from the completion of this procedure.

No later than 5 days from the date of drawing up the act must be handed over to the taxpayer. All objections must be submitted within 1 month.

The head of the department conducting desk audits must familiarize himself with the report of the audit performed.

Based on the results of this action, appropriate decisions must be made. It is possible to assign additional tax control measures.

The Federal Tax Service is obliged to always warn the management of the enterprise about the inspection in advance. This rule is strictly mandatory.

Objects of inspections

The selection of an object for a desk inspection is carried out in accordance with a special regulatory document -

This NAP lists in as much detail as possible all the criteria on the basis of which specific taxpayers are selected.

The fundamental criteria are the following:

• the tax burden on a specific payer is slightly lower than the average in this segment for other enterprises;
• the financial statements indicate the loss of the last several tax periods in a row;
• There are a large number of deductions in the reporting.

The procedure for calculating the tax burden is carried out in accordance with Appendix No. 3 to Order No. MM-3-06/333.

In a simplified form, the burden is calculated as the ratio of the amount of all taxes paid to the revenue (average annual turnover) of a particular organization.

Tax data submitted to the Federal Tax Service and income readings from Rosstat are taken into account. Differing from average indicators. Deductions also usually cause serious suspicion among the tax authorities.

For example, if the value for the last year exceeds 89% of the tax amount.

The objects of inspection can be:

The enterprise must engage in any commercial activity on the territory of the Russian Federation. Charitable and other non-profit organizations are usually not inspected by the Federal Tax Service.

But in some, individual cases, desk audits are allowed. There must be some serious reasons for this.

Legal grounds

Conducting desk audits is subject to many regulatory and legal documents. One of the most important is the Tax Code of the Russian Federation, its following sections:

Article No. 88 of the Tax Code of the Russian Federation	The most important points related to the desk audit are reflected
Article No. 93 of the Tax Code of the Russian Federation	Allows for the requirement of certain documents and the possibility of their withdrawal
Article No. 93.1 of the Tax Code of the Russian Federation	The procedure for requesting various documents and information from counterparties (related to conducting a desk audit)
Article No. 90 of the Tax Code of the Russian Federation	Based on this article, the department of desk audits of the Federal Tax Service has the right to interrogate witnesses
Article No. 95 of the Tax Code of the Russian Federation	External examination
	engaging a private, independent expert (translator or other)
,	Regulates the procedure for examining documents and other items related to taxation
	Establishes a deadline for the formation of an act with the results of the inspection and its submission

Certain provisions of federal legislation also regulate the procedure for conducting desk audits.

To avoid any comments, the head of the enterprise should study all the above-mentioned NAPs. It is important for an accountant to monitor changes in current legislation.

First of all, Federal Tax Service employees conducting desk audits pay attention to errors related to reforms.

Functions of the desk inspection department

In the Federal Tax Service, the department of desk audits has special powers. They apply to it under special articles of the Tax Code of the Russian Federation.

The most important issues related to the activities of this unit are the following:

• current structure;
• responsibilities of the head of the department;
• work of a state tax inspector.

Current structure

The current structure responsible for desk audits implements the following main tasks:

• reviews tax returns;
• carries out their selection for in-depth study of documentation;
• conducts the initial selection of candidate taxpayers.

Such a department must include the following qualified specialists:

• accountants;
• lawyers;
• IT specialists – working with 1C programs: Accounting;
• economists.

The specialists listed above are highly qualified. Regardless of their specialization, they all must have a good knowledge of the current tax legislation.

Video: desk tax audit

During preparation, special attention is paid to the latest reforms. Most often, errors in the preparation of declarations and other documents are made in this segment of reporting.

Responsibilities of the head of the department

The head of the desk audit department of the Federal Tax Service has the broadest powers.

He makes the final decision after considering all the documents (acts, objections) submitted to him for analysis. However, his powers are limited by tax legislation.

If the enterprise does not agree with the decisions made, the formation of a company is allowed. The enterprise must submit it to the court at the location of the territorial branch of the Federal Tax Service.

Job of a state tax inspector

Government inspectors are responsible for verifying compliance with current tax laws. His responsibilities have their own specifics.

They depend primarily on the following factors:

The main tasks performed by inspectors are:

• carrying out tax audits;
• control over the timeliness of payments/taxes;
• imposition of all kinds of sanctions on violating enterprises;
• generation of statistical data on taxes.

When hiring for the position of tax inspector, the following requirements are imposed on the candidate:

• availability of appropriate education – legal/economic;
• good knowledge of legislation (tax) and accounting;
• knowledge of a personal computer at the user level.

Control and Audit Department

The Control and Audit Directorate of the Ministry of Internal Affairs of the Russian Federation is a separate structural unit. Provides:

• development and subsequent implementation of policies in the field of financial control;
• monitoring the safety of various funds;
• normal operation of the Control Commission of the FTS of the Russian Federation;
• control over the work of trading system managers (within their competence);
• resolution of various disagreements arising between the Federal Tax Service and the judicial authorities.

Each division of the Federal Tax Service has a desk audit department. Its tasks include studying the financial activities of the entrepreneur in order to identify violations of current legislative norms. In this article we will talk in detail about what the desk inspection department is, what it does, what inspectors are allowed to do, and what is prohibited.

There is no tax office that does not have a desk audit department; what it does can be understood from the name. Enterprises, individual entrepreneurs and legal entities regularly become the object of his close attention. persons who are engaged in commercial activities and are required to pay taxes on time. In rare cases, inspectors may check charities and some other organizations that are not engaged in business activities. Particular attention is paid to those enterprises that are characterized by the following features:

• their tax base is lower than that of similar organizations;
• their statements contain more expenses (deductions) than income;
• They have only losses over several tax periods.

Types of events held

Each desk check conventionally takes place in several stages, on the basis of which the following types of “camera checks” are distinguished:

• formal;
• normative;
• arithmetic;
• immediate.

During the formal process, the availability of the necessary documentation and the correctness of its completion are determined. In this case we are talking about tax returns, personal income declarations. persons, documents that become the basis for the calculation and payment of taxes.

At the next stage, it is checked whether the taxpayer has violated the law. Arithmetic is carried out to check whether the payer’s calculations are correct. Next comes the actual check, the essence of which is to study the data provided and determine how true it is.

During a desk audit, the tax inspector has the right to require the taxpayer to provide other documents (except for declarations and financial statements). A complete list of these documents is presented in the Tax Code.

Functions of department employees

The office department checks the documentation without going to the “site”, however, even in this case, employees have to perform a fairly large amount of work. They are assigned the following functions:

• carry out inspections and control activities;
• collect the necessary information about taxpayers;
• take action if errors and omissions are detected;
• carry out analytical work;
• prepare tax notices, certificates, and other documentation;
• calculate taxes;
• respond to requests from taxpayers if these requests are related to the conduct and results of a desk audit;
• In addition, tax inspectors are required to regularly improve their qualifications and take refresher courses.

Control activities affect tax deductions for VAT, the application of minimum rates, and compliance by exporters with legal regulations.

Collection of information about the entrepreneur is necessary in case an on-site inspection is required. Inspectors attach great importance to any information, even down to the amounts that were spent on paying for the electricity consumed.

If they identify shortcomings and errors, all information about the offender transferred to the debt settlement department.

Analyzing received information, they try to understand whether the taxpayer has tried to avoid paying taxes and reduce the tax base. Based on these data, proposals are made on how to prevent such developments.

Department employees make up notifications for private entrepreneurs and certificates for exporters, which customs officers require from them.

Their responsibilities include tax calculation for personal income persons and transport tax.

Functions of the head of the department

The desk department of the tax inspectorate is headed by a director who is vested with great powers. He is obliged to recruit only highly qualified accountants, economists and lawyers to his staff. Moreover, each employee must not only be a good specialist in his or her industry, but also know the rules of tax legislation.

The manager's responsibilities include:

• organizing the work of the entire department;
• interaction with other departments of the department;
• resolving personnel issues;
• drawing up job descriptions;
• control over the actions of subordinates.

Features of work

The department of desk audits in the tax service, when performing its functions, is guided by the norms of the current tax legislation: Art. 87, 88, 90, 91, 93, 95, 97, 100 of the Tax Code of the Russian Federation. The specifics of conducting a desk audit are prescribed in Article 88 of the Tax Code of the Russian Federation. Each department employee must be aware of the latest changes in legislation.

So, the desk audit department is a division of the tax inspectorate. Its employees study the documentation provided by the taxpayer, check the accuracy of the information, and suppress any attempts to break the law. They also decide whether to transfer information about the entrepreneur to the debt settlement department or whether to conduct an on-site inspection.

The main document regulating the rights and responsibilities of a tax inspector is his job description. The job description is developed by the head of the relevant department together with the personnel department and approved by the head of the inspection. Each employee, when hired and assigned to a new position, gets acquainted with his job description against signature. Failure to comply with the requirements set out in the job description is grounds for holding the employee accountable in accordance with current legislation.

The job description of a tax inspector includes the following sections:

“Introductory part” - contains a description of the legislative and regulatory acts that guide the employee in his work, to whom he reports, how he is appointed to a position and dismissed.

“Rights” - describes the rights of a tax inspector granted to him by current legislation, taking into account the specifics of work in a particular area.

“Responsibilities” - describes the duties of a tax inspector assigned to him by current legislation, taking into account the specifics of work in a particular area.

“Responsibility” is a brief description of the tax inspector’s responsibility for failure to perform or improper performance of his duties, taking into account the specifics of work in a particular area.

“Requirements for the level of training” is a brief description of the basic knowledge and practical skills that an employee working in this area must have.

“Qualification requirements” - a description of the requirements for the level of education and work experience established by law.

In addition to the documents listed above, the tax inspector is guided in his activities by the orders and instructions of the head of the inspection, his deputy, the head of the department and his immediate supervisor. Important documents regulating the actions of a tax inspector include the Internal Labor Regulations of the Inspectorate, the Regulations on Bonuses for Inspectorate Employees, the Regulations on Ensuring Internal Regime, the Instructions on the Organization of Office Work in the Inspectorate and other similar documents. When applying for a job at the tax inspectorate, or when moving to a new position, the tax inspector is obliged to study the above documents and build his work in the inspectorate in accordance with them.

2. Rights and obligations of tax authorities

2.1. Rights of tax authorities

Tax authorities they have a right:

local government bodies, serving as the basis for the calculation and payment (withholding and transfer) of taxes, as well as explanations and documents confirming the correctness of calculation and timely payment (withholding and transfer) of taxes;

conduct tax audits in the manner established by the Tax Code of the Russian Federation;

to seize documents during tax audits from a taxpayer or tax agent that indicate the commission of tax offenses, in cases where there are reasonable grounds to believe that these documents will be destroyed, hidden, altered or replaced;

to summon, on the basis of a written notification to the tax authorities, taxpayers, fee payers or tax agents to give explanations in connection with their payment (withholding and transfer) of taxes or in connection with a tax audit, as well as in other cases related to their compliance with tax legislation and fees;

suspend transactions on the accounts of taxpayers, fee payers and tax agents in banks and seize the property of taxpayers, fee payers and tax agents in the manner prescribed by the Tax Code of the Russian Federation;

inspect (examine) any production, warehouse, retail and other premises and territories used by the taxpayer to generate income or related to the maintenance of taxable objects, regardless of their location; carry out an inventory of property owned by the taxpayer;

determine the amount of taxes to be paid by taxpayers to the budget (extra-budgetary funds), by calculation based on the information they have about the taxpayer, as well as data on other similar taxpayers in cases of refusal of the taxpayer to allow officials of the tax authority to inspect (survey) production, warehouse, commercial and other premises and territories used by the taxpayer to generate income or related to the maintenance of taxable objects, failure to submit to the tax authority for more than 2 months the documents necessary for calculating taxes, lack of accounting for income and expenses, accounting for taxable items or keeping records in violation of the established a procedure that led to the impossibility of calculating taxes;

demand from taxpayers, tax agents, and their representatives to eliminate identified violations of legislation on taxes and fees and monitor compliance with these requirements;

collect arrears of taxes and fees, as well as collect penalties in the manner established by the Tax Code of the Russian Federation;

control the compliance of large expenses of individuals with their income;

demand from banks documents confirming the execution of payment orders of taxpayers, fee payers and tax agents and collection orders (orders) of tax authorities to write off taxes and penalties from the accounts of taxpayers, fee payers and tax agents;

attract specialists, experts and translators to carry out tax control;

call as witnesses persons who may be aware of any circumstances relevant to tax control;

submit petitions for cancellation or suspension of licenses issued to legal entities and individuals for the right to carry out certain types of activities;

create tax posts in the manner established by the Tax Code of the Russian Federation;

bring claims to courts of general jurisdiction or arbitration courts: for the collection of tax sanctions from persons who have committed violations of the legislation on taxes and fees; on invalidating the state registration of a legal entity or the state registration of an individual as an individual entrepreneur; on the liquidation of an organization of any organizational and legal form on the grounds established by the legislation of the Russian Federation; on early termination of the tax credit agreement and the investment tax credit agreement; on the collection of debts on taxes, fees, corresponding penalties and fines to budgets (extra-budgetary funds), which have been owed for more than 3 months by organizations that are dependent (subsidiaries) companies (enterprises), from the corresponding main (predominant, participating) companies (partnerships, enterprises), when the latter's bank accounts receive proceeds for goods sold (work, services) of dependent (subsidiary) companies (enterprises), as well as for organizations that are the main (prevailing, participating) companies (partnerships, enterprises), from dependent ( subsidiaries) companies (enterprises), when their bank accounts receive revenue for the goods (work, services) sold by the main (prevailing, participating) companies (partnerships, enterprises); in other cases provided for by the Tax Code of the Russian Federation;

other rights provided for by the Tax Code of the Russian Federation.

The peculiarity of a desk audit is that it carried out without direct visit to the taxpayer, and also that Only returns submitted by taxpayers are studied.

The duration of a desk audit according to the Tax Code is strictly limited period. It amounts to three months from the moment of filing the taxpayer’s declaration, as well as other documents on the basis of which taxes are calculated and paid.

However, in certain cases, the duration of the desk audit may be increased. The list of such reasons is contained in Art. 88 of the Tax Code of the Russian Federation.

If during an audit of a taxpayer, one or another violation of tax legislation is discovered, as well as any discrepancy in the documentation, then in accordance with Article 100 of the Tax Code, a desk audit report is drawn up, in which all identified violations are recorded.

The activities of desk audit departments of tax authorities contribute to filling the federal and local budgets by collecting unpaid taxes and fees, as well as eliminating other identified violations in the tax field.

Enterprises of various forms of ownership, individual entrepreneurs, as well as legal entities may be subject to desk inspection. With rare exceptions, only those enterprises that make a profit from their activities are subject to inspection.

However, if there are compelling reasons, the desk audit department of the Tax Service can also inspect charities and other organizations that are not engaged in commercial activities.

In accordance with the current regulatory documents, first of all, those enterprises in which the collected taxes are located may be subject to inspection. below average Compared to similar enterprises, the reporting contains a significant number of deductions, and a loss was identified over a certain number of adjacent tax periods.

The goals of audits carried out by the desk departments of tax authorities are to detect and prevent violations in the field of tax circulation, monitor compliance by taxpayers with tax legislation, impose penalties for detected violations, and bring those responsible for detected offenses to tax or administrative liability.

Also, during desk audits, information is collected and systematized, on the basis of which the tax authority selects taxpayers to conduct against them.

Exist four types desk check:

• formal;
• normative;
• arithmetic;
• immediate.

Target formal verification– identify the presence or absence of all necessary reports and documents. In addition to the availability of specific documentation, the correctness of its completion, the absence of unauthorized corrections, and the presence of the necessary signatures are also checked, with mandatory verification of their authenticity.

During regulatory audit Documents are examined to identify violations of the legislation in force at the time of the inspection.

To establish the correctness of the amounts specified in the documents being examined, a arithmetic check. Its subject is all digital indicators and arithmetic operations recorded in documents.

Direct check consists in a logical study of digital indicators that are the basis for determining by the taxpayer the specific amount of tax contributed to the budget.

It must be borne in mind that when carrying out this type of audit, tax inspectors do not have the right to demand from the taxpayer any documents at their discretion. The list of documents and information that a taxpayer is required to provide during a desk audit is contained in the Tax Code.

The desk audit department of the tax service carries out significant amount of work. The main functions of the department can be divided into the following categories:

• inspection and control activities;
• collection of information about taxpayers;
• taking action against violators of tax laws;
• analytical work;
• preparation of tax notices and certificates;
• tax calculation;
• interaction with other departments of the tax authority;
• responses to taxpayer requests within the competence of the department;
• carrying out work to retrain personnel and improve their qualifications.

The department conducts desk audits of tax returns, income statements of individuals, documents on the basis of which taxes and fees are calculated and paid, the amounts of applicable tax rates and deductions, as well as the legality of transactions with.

The department’s control activities relate to tax deductions for VAT, the application of minimum tax rates, and compliance by exporting taxpayers with current legislation in the field of taxes and fees.

The collection of information about taxpayers and their subsequent selection is carried out in order to form a plan for on-site tax audits. In addition, a fairly large-scale collection and analysis of information about taxpayers obtained from various sources is carried out.

Indicators such as the amount of electricity, water, etc. consumed by the taxpayer enterprise are collected. This information is analyzed, systematized and used to carry out effective control activities.

The department takes measures against violators of tax laws - suspends transactions on their accounts, transfers information about debtors to the debt settlement department.

Analytical work is carried out in the field of studying existing methods of tax evasion. Based on a comprehensive analysis, the department prepares proposals to prevent the operation of these schemes.

The department prepares tax notices for individual entrepreneurs and compiles certificates for taxpayers-exporters, which they need to interact with customs authorities.

He also deals with the calculation of property taxes for individuals.

In its activities, the Department of Desk Inspections interacts with other departments of the tax service - it prepares materials and certificates for them, and transmits the results of inspections.

In addition, feedback is provided to taxpayers in the form of preparing responses to written requests received from them.

The department also takes part in activities to improve the skills of tax authorities, their retraining, prepares and conducts seminars and meetings on those issues of the tax service that fall within its competence.

Current structure

The desk audit department is headed by a chief with a wide range of powers and responsibilities, and is staffed by highly qualified lawyers, accountants, economists and specialists in the field of high technology. In addition to their specialization, all employees are required to have a good level of training in the field of current tax legislation.

The nuances of conducting desk tax audits are presented in this video.

Responsibilities of the Chief

The head manages the current activities of the department, interacts with other departments of the tax service, deals with personnel issues, draws up job descriptions for employees, monitors the employees’ performance of their duties and their compliance with labor regulations, and plans activities.

The chief is personally responsible for the work of the department, compliance with current legislation, and the safety of the property included in the department.

Job of a state tax inspector

State tax inspectors, in accordance with their specifications, check taxpayers for compliance with tax legislation. Inspections of legal entities and individuals have their own characteristics, and there are also differences between on-site and desk inspections.

In addition, the responsibilities of tax inspectors include monitoring the timely payment of taxes and fees, maintaining tax statistics, and working with violators of tax laws (imposing various sanctions).

The legislative framework

The department of desk audits of the tax authority in its activities is guided by articles, ,

The webinar on desk audits can be viewed below.

Interdistrict No. 3 in the Orenburg region _
(name of the Federal Tax Service inspection for a district, district in a city, city without district division, Federal Tax Service inspection at the interdistrict level)

Registration number (code) of the position according to the Register of positions of the federal state civil service, approved by the Decree of the President of the Russian Federation “On the Register of positions of the federal state civil service” -

I. General provisions

1. The position of the federal state civil service (hereinafter - the civil service) of the senior state tax inspector of the department of desk audits No. 1 of the Interdistrict Inspectorate of the Federal Tax Service No. 3 for the Orenburg Region (hereinafter - the senior state tax inspector) belongs to the senior group of civil service positions in the category "specialists" ".

2. The appointment and dismissal of a senior state tax inspector is carried out by order of Interdistrict No. 3 for the Orenburg Region (hereinafter referred to as the inspection).

3. The senior state tax inspector is directly subordinate to the head of the inspectorate and the head of the department.

4.In his activities, the senior state tax inspector is guided by: the Constitution of the Russian Federation; federal constitutional laws, the Tax Code of the Russian Federation, decrees and orders of the President of the Russian Federation, decrees and orders of the Government of the Russian Federation, regulatory legal acts of the Ministry of Finance of Russia, the Federal Tax Service of Russia, regulations on the inspection, regulations on the department, other regulatory legal acts of the Russian Federation

II. Qualification requirements for the level and nature of knowledge and skills, education, length of service in the civil service (other types of public service) or length of service (experience) in the specialty

3. In accordance with Article 12 of the Federal Law of July 27, 2004 “On the State Civil Service of the Russian Federation”, Decree of the President of the Russian Federation of September 27, 2005 No. 000 “On qualification requirements for length of service in the state civil service (other types of civil service)” or work experience in their specialty for federal state civil servants", by order of the Federal Tax Service of Russia dated 01.01.2001 No. MM-7-4/500@ "On qualification requirements for professional knowledge and skills necessary for the performance of official duties by federal state civil servants of the central office and territorial bodies of the Federal Tax Service", Order of the Federal Tax Service of Russia dated 01.01.2001 No. ММВ-7-4/303@ "On approval of Recommendations for the development of job regulations for federal state civil servants of the central apparatus of the Federal Tax Service and territorial bodies of the Federal Tax Service of Russia", to fill the position The senior state tax inspector of the desk audit department No. 1 establishes the following requirements:

b) there are no requirements for length of service (experience) in the specialty;

C) Qualification requirements for professional knowledge:

must know:

The Constitution of the Russian Federation, federal constitutional laws, federal laws;

decrees of the President of the Russian Federation, resolutions of the Government of the Russian Federation, other regulatory legal acts in relation to the performance of official duties;

legal basis for the federal state civil service;

rules and regulations of labor protection, safety and fire protection;

official regulations of the central office, territorial body of the Federal Tax Service;

procedure for working with official information, instructions for office work;

Possibilities and features of the use of modern information and communication technologies in government agencies, including the use of interdepartmental document flow capabilities

general issues in the field of information security

Job regulations.

d) Qualification requirements for professional skills:

must have the skills:

work in the area corresponding to the direction of activity of the structural unit, the implementation of assigned tasks;

qualified work planning, examination of draft regulatory legal acts, preparation of official documents;

conducting office work, writing a business letter;

collecting and systematizing relevant information in the established field of activity, using computer and other office equipment,

Work: with internal and peripheral devices of a computer, information and telecommunication networks (including the Internet), in an operating system, in a text editor, with spreadsheets, with databases;

Email management

Preparing presentations, using graphic objects in electronic documents

III. Job duties, rights and responsibilities

4. The basic rights and responsibilities of the senior state tax inspector of the desk audit department No. 1, as well as the prohibitions and requirements related to the civil service that are established in relation to him, are provided for Articles 14, 15 , 17 , 18 Federal Law of 01.01.01 No. 79-FZ “On the State Civil Service of the Russian Federation”.

5. The senior state tax inspector of the desk audit department No. 1 exercises other rights and performs the duties provided for by the legislation of the Russian Federation, the Regulations on the Federal Tax Service, approved by Decree of the Government of the Russian Federation of September 30, 2004 No. 000, and the regulations of the Interdistrict Inspectorate of the Federal Tax Service of Russia No. 3 for the Orenburg region, approved by the head of the Federal Tax Service for the Orenburg region “__30__”_December_2005.., regulations on the desk inspection department No. 1, orders (instructions) of the Federal Tax Service of Russia, orders of the Federal Tax Service of Russia for the Orenburg region (hereinafter referred to as the department), inspection orders, instructions inspection manuals.

Based on the tasks and functions defined by the Regulations on Interdistrict No. 3 for the Orenburg Region, the senior state tax inspector of the desk audit department No. 1 is assigned the following:

Strictly maintain official secrets;

Do not disclose information constituting an official secret that will be entrusted or become known through the service (work);

Participate in organizing the work of the Department to ensure complete and timely accounting of taxpayers and monitoring their compliance with tax legislation, the correct calculation and timely payment of taxes and other payments to the budget;

Exercise control over payers of taxes and other payments to the budget;

Conduct inspections of legal entities regarding compliance with currency legislation;

For VAT amounts claimed for reimbursement as a whole on a tax return exceeding 3 million rubles, send to the Federal Tax Service of Russia for the Orenburg Region no later than two months from the date the taxpayer submits a VAT return, certificates of the results of tax control measures;

Conduct desk tax audits of legal entities on issues of compliance with tax legislation, correctness of calculation, completeness and timeliness of their payment;

Document the results of desk tax audits, present audit materials to the head (deputy) of the tax inspectorate to make a decision based on their results and hold legal entities accountable under tax legislation;

Draw up administrative violation protocols against officials of enterprises (organizations) for violations of tax legislation;

If circumstances and facts of violation of the legislation on taxes and fees in excess of 1000 times the minimum wage are identified based on the results of desk tax audits, send materials to the internal affairs bodies to make a procedural decision;

Conduct checks for the availability of licenses for the right of legal entities to carry out certain activities;

- go to the inspection management with proposals sentto improve tax legislation, the work of the tax inspectorateimproving the collection of taxes and other obligatory payments, other questions;

Represent and protect the interests of the inspectorate in local authoritiesstate power and administration;

Conduct inspections on behalf of the head (deputy head) of the inspection, demand that taxpayers eliminate identified violations
legislation on taxes and fees and monitor the implementation of these
requirements;

Receive, in the prescribed manner, information and materials necessary to perform official duties;

Make decisions and participate in their preparation in accordance with job responsibilities;

Promotion, increase in salary taking into account results and length of service, level of qualifications;

Retraining (retraining) and advanced training at the expense of the appropriate budget.

6. The senior state tax inspector of the desk audit department No. 1 for failure to perform or improper performance of official duties may be held accountable in accordance with legislation Russian Federation.

For the fulfillment of the tasks assigned to the Department and the implementation of its functions,

For compliance with current legislation, orders, instructions and instructions of the leadership of the Inspectorate, orders of the Federal Tax Service of Russia, the Office of the Federal Tax Service of Russia for the Orenburg Region,

For the safety of property and documents under the jurisdiction of the Department,

For compliance with state and tax secrets, other restricted information,

Compliance with the internal official regulations of the Inspectorate and executive discipline.

IV. List of issues on which the senior state tax inspector has the right or obligation to independently make management and other decisions

7. When performing official duties, the senior state tax inspector of the desk audit department No. 1 has the right to independently make decisions on issues within the functional competence or make decisions on issues determined by these regulations:

take part in the consideration, approval, endorsement of a memo, methodological letter, report, etc.;

inform a superior manager so that he can make an appropriate decision;

check documents and, if necessary, return them for renewal or request additional information;

refuse to accept documents executed improperly;

make a decision on the compliance of the submitted documents with legal requirements, their accuracy and completeness;

8. When performing official duties, the senior state tax inspector is obliged to independently make decisions on the preparation of regulations and (or) draft management and other decisions in terms of methodological, organizational, information support for the preparation of relevant documents on issues the decision of which is entrusted to the desk audit department No. 1.

V. List of issues on which the senior state tax inspector has the right or obligation to participate in the preparation of draft regulatory legal acts and (or) draft management and other decisions

9. The senior state tax inspector, within the limits of functional competence, takes part in the preparation of regulations and (or) draft management and other decisions in terms of methodological, organizational, information support for the preparation of relevant documents on issues, the solution of which is entrusted to the desk audit department No. 1.

10. The senior state tax inspector, in accordance with his competence, is obliged to participate in the preparation (discussion) of the following projects:

vacation schedule for civil servants of the department;

other acts on behalf of the inspection management

VI. Time frames and procedures for preparing and reviewing draft management and other decisions, the procedure for approving and adopting these decisions

11. Determination of the timing and procedures for the preparation and consideration of draft management and other decisions, the procedure for agreeing and making these decisions is carried out in accordance with Types th regulation of interaction between federal executive authorities, Model regulations om internal organization of federal executive authorities, Regulations of the Federal Tax Service, administrative regulations of the Federal Tax Service, instructions for office work in the central office of the Federal Tax Service and territorial bodies of the Federal Tax Service of Russia and other regulatory legal acts of the Russian Federation

VII. Procedure for official interaction

12. The interaction of the senior state tax inspector with federal civil servants of the inspection, management and Federal Tax Service of Russia, civil servants of other government bodies, as well as with other citizens and organizations is built within the framework of business relations on the basis general principles official conduct of civil servants approved By decree President of the Russian Federation dated August 12, 2002 No. 885 “On approval of the general principles of official conduct of civil servants” (Collected Legislation of the Russian Federation, 2002, No. 33, Art. 3196; 2007, No. 13, Art. 1531; 2009, No. 29, Art. 3658), and the requirements for official conduct established Article 18 Federal Law of 01.01.01 No. 79-FZ "On the State Civil Service of the Russian Federation", the Code of Ethics and Official Conduct of State Civil Servants of the Federal Tax Service approved by Decree of the Federal Tax Service of Russia of 01.01.2001 No. ММВ-7-4/*** **@***and also in accordance with other regulatory legal acts of the Russian Federation and orders (instructions) of the Federal Tax Service of Russia.

VIII. List of public services provided to citizens and organizations in accordance withadministrative regulationsFederal Tax Service

13. The senior state tax inspector of the desk audit department No. 1 does not provide public services.

IX. Indicators of efficiency and effectiveness of professional work activities

14. The effectiveness of the professional performance of a senior state tax inspector is assessed according to the following indicators:

the volume of work performed and the intensity of labor, the ability to maintain high performance in extreme conditions, compliance with official discipline;

timeliness and efficiency of execution of instructions;

the quality of the work performed (preparation of documents in accordance with established requirements, complete and logical presentation of the material, legally competent drafting of the document, absence of stylistic and grammatical errors);

professional competence (knowledge of legislative and other regulatory legal acts, breadth of professional horizons, ability to work with documents);

the ability to clearly organize and plan the implementation of assigned tasks, the ability to rationally use working time, and set priorities;

a creative approach to solving assigned problems, activity and initiative in mastering new computer and information technologies, the ability to quickly adapt to new conditions and requirements;

awareness of responsibility for the consequences of one’s actions.

Head of Desk Inspections Department No. 1

_____________________________________ ______________________

(name) (signature)

Reference list

No.	Full Name	Date and signature on familiarization with the job regulations and receipt of a copy thereof	Date and number of the order of appointment to the position	Date and number of the order for dismissal from office