ASK VAT: the principle of operation of the Federal Tax Service service to search for illegal VAT deductions. ASK VAT - a new service of the Federal Tax Service for searching for illegal VAT deductions Program sur ask VAT 2
1. GENERAL PROVISIONS
1.1. The Personal Data Processing Policy (hereinafter referred to as the Policy) was developed in
in accordance with the Federal Law of July 27, 2006. No. 152-FZ “On Personal Data” (hereinafter referred to as FZ-152).
1.2. This Policy determines the procedure for processing personal data and measures to ensure the security of personal data at the Lawyer's College "Tax Lawyers" LLC (hereinafter referred to as the Operator) in order to protect the rights and freedoms of a person and citizen when processing his personal data, including the protection of rights to privacy life, personal and family secrets.
1.3. The Policy uses the following basic concepts:
- automated processing of personal data - processing of personal data using computer technology;
- blocking of personal data - temporary cessation of processing of personal data (except for cases where processing is necessary to clarify personal data);
- information system of personal data - a set of personal data contained in databases, and information technologies and technical means that ensure their processing;
- depersonalization of personal data - actions as a result of which it is impossible to determine without the use of additional information the ownership of personal data to a specific subject of personal data;
- processing of personal data - any action (operation) or set of actions (operations) performed using automation tools or without the use of such means with personal data, including collection, recording, systematization, accumulation, storage, clarification (updating, changing), extraction , use, transfer (distribution, provision, access), depersonalization, blocking, deletion, destruction of personal data;
- operator - a state body, municipal body, legal or natural person, independently or jointly with other persons organizing and (or) carrying out the processing of personal data, as well as determining the purposes of processing personal data, the composition of personal data to be processed, actions (operations), performed with personal data;
- personal data – any information relating to a directly or indirectly identified or identifiable individual (subject of personal data);
- provision of personal data – actions aimed at disclosing personal data to a certain person or a certain circle of persons;
- dissemination of personal data - actions aimed at disclosing personal data to an indefinite number of persons (transfer of personal data) or familiarizing with personal data to an unlimited number of persons, including the publication of personal data in the media, posting in information and telecommunication networks or providing access to personal data in any other way;
- cross-border transfer of personal data - transfer of personal data to the territory of a foreign state to an authority of a foreign state, a foreign individual or a foreign legal entity.
- destruction of personal data - actions as a result of which it is impossible to restore the content of personal data in the personal data information system and (or) as a result of which the material media of personal data are destroyed;
1.4. The company is obliged to publish or otherwise provide unrestricted access to this Personal Data Processing Policy in accordance with Part 2 of Art. 18.1. Federal Law 152.
2. PRINCIPLES AND CONDITIONS FOR PROCESSING PERSONAL DATA
2.1. Principles for processing personal data
2.1.1. The processing of personal data by the Operator is carried out on the basis of the following principles:
- legality and fairness;
- limiting the processing of personal data to the achievement of specific, predetermined and legitimate purposes;
- preventing the processing of personal data incompatible with the purposes of collecting personal data;
- preventing the merging of databases containing personal data, the processing of which is carried out for purposes that are incompatible with each other;
- processing only those personal data that meet the purposes of their processing;
- compliance of the content and volume of processed personal data with the stated purposes of processing;
- inadmissibility of processing personal data that is excessive in relation to the stated purposes of their processing;
- ensuring the accuracy, sufficiency and relevance of personal data in relation to the purposes of processing personal data;
- destruction or depersonalization of personal data upon achieving the goals of their processing or in the event of loss of the need to achieve these goals, if it is impossible for the Operator to eliminate violations of personal data, unless otherwise provided by federal law.
2.2. Conditions for processing personal data
2.2.1. The operator processes personal data if at least one of the following conditions exists:
- processing of personal data is carried out with the consent of the subject of personal data to the processing of his personal data;
- processing of personal data is necessary for the administration of justice, execution of a judicial act, act of another body or official, subject to execution in accordance with the legislation of the Russian Federation on enforcement proceedings;
- processing of personal data is necessary for the execution of an agreement to which the subject of personal data is a party or beneficiary or guarantor, as well as for concluding an agreement on the initiative of the subject of personal data or an agreement under which the subject of personal data will be a beneficiary or guarantor;
- processing of personal data is necessary to exercise the rights and legitimate interests of the operator or third parties or to achieve socially significant goals, provided that the rights and freedoms of the subject of personal data are not violated;
- processing of personal data is carried out, access to which is provided by an unlimited number of persons by the subject of personal data or at his request (hereinafter referred to as publicly available personal data);
- processing of personal data subject to publication or mandatory disclosure in accordance with federal law is carried out.
2.3. Confidentiality of personal data
2.3.1. The operator and other persons who have access to personal data are obliged not to disclose to third parties or distribute personal data without the consent of the subject of personal data, unless otherwise provided by federal law.
2.4. Public sources of personal data
2.4.1. For the purpose of information support, the Operator may create publicly available sources of personal data of personal data subjects, including directories and address books. Public sources of personal data, with the written consent of the subject of personal data, may include his last name, first name, patronymic, date and place of birth, position, contact telephone numbers, email address and other personal data reported by the subject of personal data.
2.4.2. Information about the subject of personal data must be excluded at any time from publicly available sources of personal data at the request of the subject of personal data, the authorized body for the protection of the rights of personal data subjects, or by court decision.
2.5. Special categories of personal data
2.5.1. Processing by the Operator of special categories of personal data relating to race, nationality, political views, religious or philosophical beliefs, health status, intimate life is permitted in cases where:
- the subject of personal data has given consent in writing to the processing of his personal data;
- personal data is made publicly available by the subject of personal data;
- processing of personal data is carried out in accordance with the legislation on state social assistance, labor legislation, the legislation of the Russian Federation on state pensions, and labor pensions;
- the processing of personal data is necessary to protect the life, health or other vital interests of the subject of personal data or the life, health or other vital interests of other persons and obtaining the consent of the subject of personal data is impossible;
- the processing of personal data is carried out for medical and preventive purposes, in order to establish a medical diagnosis, provide medical and medical and social services, provided that the processing of personal data is carried out by a person professionally engaged in medical activities and obliged in accordance with the legislation of the Russian Federation to maintain medical confidentiality;
- processing of personal data is necessary to establish or exercise the rights of the subject of personal data or third parties, as well as in connection with the administration of justice;
- processing of personal data is carried out in accordance with the legislation on compulsory types of insurance, with insurance legislation.
2.5.2. The processing of special categories of personal data carried out in the cases provided for in paragraph 4 of Article 10 of Federal Law No. 152 must be immediately terminated if the reasons for which their processing was carried out are eliminated, unless otherwise provided by federal law.
2.5.3. The processing of personal data on criminal records may be carried out by the Operator only in cases and in the manner determined in accordance with federal laws.
2.6. Biometric personal data
2.6.1. Information that characterizes the physiological and biological characteristics of a person, on the basis of which his identity can be established - biometric personal data - can be processed by the Operator only with the consent of the subject of personal data in writing.
2.7. Entrusting the processing of personal data to another person
2.7.1. The operator has the right to entrust the processing of personal data to another person with the consent of the subject of personal data, unless otherwise provided by federal law, on the basis of an agreement concluded with this person. The person processing personal data on behalf of the Operator is obliged to comply with the principles and rules for processing personal data provided for by Federal Law No. 152 and this Policy.
2.8. Processing of personal data of citizens of the Russian Federation
2.8.1. In accordance with Article 2 of the Federal Law of July 21, 2014 N 242-FZ “On amendments to certain legislative acts of the Russian Federation regarding clarification of the procedure for processing personal data in information and telecommunication networks” when collecting personal data, including through information telecommunication network "Internet", the operator is obliged to ensure recording, systematization, accumulation, storage, clarification (updating, changing), retrieving personal data of citizens of the Russian Federation using databases located on the territory of the Russian Federation, except for the following cases:
- processing of personal data is necessary to achieve the goals provided for by an international treaty of the Russian Federation or law, to implement and fulfill the functions, powers and responsibilities assigned by the legislation of the Russian Federation to the operator;
- the processing of personal data is necessary for the administration of justice, the execution of a judicial act, the act of another body or official, subject to execution in accordance with the legislation of the Russian Federation on enforcement proceedings (hereinafter referred to as the execution of a judicial act);
- processing of personal data is necessary for the execution of the powers of federal executive authorities, bodies of state extra-budgetary funds, executive authorities of state authorities of the constituent entities of the Russian Federation, local government bodies and the functions of organizations involved in the provision of state and municipal services, respectively, provided for by the Federal Law of July 27, 2010 N 210-FZ “On the organization of the provision of state and municipal services”, including registration of the subject of personal data on a single portal of state and municipal services and (or) regional portals of state and municipal services;
- the processing of personal data is necessary for the professional activities of a journalist and (or) the legitimate activities of a mass media outlet or scientific, literary or other creative activity, provided that the rights and legitimate interests of the subject of personal data are not violated.
2.9. Cross-border transfer of personal data
2.9.1. The operator is obliged to make sure that the foreign state to whose territory it is intended to transfer personal data provides adequate protection of the rights of the subjects of personal data before such transfer begins.
2.9.2. Cross-border transfer of personal data to the territory of foreign states that do not provide adequate protection of the rights of personal data subjects may be carried out in the following cases:
- the presence of written consent of the subject of personal data to the cross-border transfer of his personal data;
- execution of a contract to which the subject of personal data is a party.
3. RIGHTS OF THE SUBJECT OF PERSONAL DATA
3.1. Consent of the subject of personal data to the processing of his personal
3.1.1. The subject of personal data decides to provide his personal data and consents to their processing freely, of his own free will and in his own interest. Consent to the processing of personal data can be given by the subject of personal data or his representative in any form that allows confirmation of the fact of its receipt, unless otherwise provided by federal law.
3.2. Rights of the subject of personal data
3.2.1. The subject of personal data has the right to receive from the Operator information regarding the processing of his personal data, unless such right is limited in accordance with federal laws. The subject of personal data has the right to demand from the Operator clarification of his personal data, blocking or destruction of it if the personal data is incomplete, outdated, inaccurate, illegally obtained or is not necessary for the stated purpose of processing, as well as take measures provided by law to protect his rights .
3.2.2. Processing of personal data for the purpose of promoting goods, works, services on the market by making direct contacts with the subject of personal data (potential consumer) using communication means, as well as for the purposes of political propaganda, is permitted only with the prior consent of the subject of personal data.
3.2.3. The operator is obliged to immediately stop, at the request of the personal data subject, the processing of his personal data for the above purposes.
3.2.4. It is prohibited to make decisions based solely on automated processing of personal data that give rise to legal consequences in relation to the subject of personal data or otherwise affect his rights and legitimate interests, except in cases provided for by federal laws, or with the written consent of the subject of personal data.
3.2.5. If the subject of personal data believes that the Operator is processing his personal data in violation of the requirements of Federal Law-152 or otherwise violates his rights and freedoms, the subject of personal data has the right to appeal the actions or inaction of the Operator to the Authorized Body for the Protection of the Rights of Personal Data Subjects or in court .
3.2.6. The subject of personal data has the right to protection of his rights and legitimate interests, including compensation for losses and (or) compensation for moral damage.
4. ENSURING THE SECURITY OF PERSONAL DATA
4.1. The security of personal data processed by the Operator is ensured by the implementation of legal, organizational and technical measures necessary to ensure the requirements of federal legislation in the field of personal data protection.
4.2. To prevent unauthorized access to personal data, the Operator applies the following organizational and technical measures:
- appointment of officials responsible for organizing the processing and protection of personal data;
- limiting the number of persons allowed to process personal data;
- familiarization of subjects with the requirements of federal legislation and regulatory documents of the Operator for the processing and protection of personal data;
- organization of accounting, storage and circulation of media containing information with personal data;
- identification of threats to the security of personal data during their processing, formation of threat models based on them;
- development of a personal data protection system based on a threat model;
- use of information security tools that have passed the procedure for assessing compliance with the requirements of the legislation of the Russian Federation in the field of information security, in cases where the use of such means is necessary to neutralize current threats;
- checking the readiness and effectiveness of using information security tools;
- differentiation of user access to information resources and software and hardware for information processing;
- registration and accounting of actions of users of personal data information systems;
- use of anti-virus tools and recovery tools for the personal data protection system;
- application, where necessary, of firewall screening tools, intrusion detection, security analysis and cryptographic information protection tools;
- organization of access control to the Operator’s territory, security of premises with technical means for processing personal data.
5. FINAL PROVISIONS
5.1. Other rights and obligations of the Operator in connection with the processing of personal data are determined by the legislation of the Russian Federation in the field of personal data.
5.2. Employees of the Operator who are guilty of violating the rules governing the processing and protection of personal data bear material, disciplinary, administrative, civil or criminal liability in the manner prescribed by federal laws.
For the second year in Russia there has been a new tax program based on Big Data, it has a very complicated name, popularly it is called ASK VAT. What is it really?
This program works to catch fly-by-night companies and those trying to take advantage of illegal ones. The ASK VAT 2 program was launched at the end of 2013, and already in 2014 the state budget was replenished by more than 100 billion rubles.
How does this database work? It checks the VAT compiled by the payer, collecting data from his sales book, and the deduction accepted by the buyer against the buyer's purchase book. If the indications do not match, the program itself finds out whether the counterparties have correctly reflected the documents and how legal the buyer’s actions and his desire to receive a deduction are. The participation of a tax official is not required.
If there is a discrepancy in the data, letters are automatically sent to counterparties asking for clarification of this fact. If no explanations are provided within five working days, the NI begins an investigation. As a result, counterparties either correct mistakes or pay extra money to the budget.
What the program does:
- Analyzes.
- Verifies counterparty data.
- Finds discrepancies automatically.
- Sends letters requesting an explanation for discrepancies.
As a result, many organizations had to refuse tax deductions.
New ASK VAT 3
In 2016, ASK VAT 3 was launched . The new program will be more extensive in verifying payers. All data will be processed, not only declarations, but also cash registers. The equipment will read all data from cash registers and compare it with the organizations' sales books.
As a result, fly-by-night companies will disappear by themselves.
ASK's approach to taxpayers
The program is necessary for a more thorough audit of the organization. Previously it happened like this:
The organization provides documents for tax deductions. During a desk audit, which is carried out by the inspectors themselves, errors may be revealed. Based on this, the NI grants a VAT deduction or denies it.
Now the ASK VAT program independently verifies all the data provided by the organization. If the risk of violation is very high, the company is inspected by all regulatory authorities. The program's approach consists of several factors, for which it was created:
- Understand how the identified discrepancies affect the work of the company and the preparation of tax reporting.
- For a specific organization, choose your own method of control and keep the company within the framework that Russian activity control allows.
- For companies that have passed the risk zone of the program, the opportunity to do without additional verification has increased. That is, if the company’s actions are legal, there is no need to worry that NI will have additional questions.
You need to understand that any company can be at risk. A minor mistake, a human factor, so to speak, and you are already under the control of the inspectors. Even a simple legal change of address or name is already a reason for control.
How to avoid being blacklisted by ASK VAT 3
After the launch of a new machine of “total” control, any company may find itself at risk.
To avoid additional control, you must perform a number of actions:
- Be sure to check the counterparty. An official representing this organization must also present his documents when signing contracts.
- Check accounting data and assets of the organization. The potential counterparty must have a postal and legal address.
- Check the bailiffs data bank.
A thorough check of future partners will not only help you avoid meeting with scammers, but will also protect you from being blacklisted by the ASC system.
Some details about ASK VAT 3 in this video:
What awaits VAT payers in the future?
The tax office, having launched the VAT ASK, will be able to see all movements of goods. Now the program itself establishes the correspondence of data from sales books and purchase books for invoices and VAT. But there is no data about the products themselves.
As a result, when the selected enterprise is inspected, the tax authorities are unable to organize a specific movement of goods. And this is undoubtedly a plus for business.
But don't be complacent. Tax officials plan to develop a new database that will operate jointly with the customs service and the program of the Central Bank of the Russian Federation. Then the tax service will be able to see online the entire chain of money transit: where and why it went, and whether it was returned to the company.
So all those who are trying to work dishonestly no longer have a chance to make money, and as a result such business will simply disappear.
ASK VAT-2 is a new service of the Federal Tax Service for checking VAT deductions. We found out the details of the new service of the Federal Tax Service for searching for illegal VAT deductions - ASK VAT-2.
How the ASK VAT-2 program looks for discrepancies in declarations :
The company will receive a requirement from the Federal Tax Service when the tax program ASK VAT-2 finds discrepancies in the declarations. Requests are generated automatically. To avoid receiving unnecessary requirements and not getting into the risk zone of an on-site inspection, see how the declaration verification program works.
ASK VAT-2: what is this program
Value added tax declarations are checked against each other by a special tax program “ASK VAT-2”. This program allows you to identify companies that illegally use VAT deductions.
However, ASK VAT-2, a new service of the Federal Tax Service for searching for illegal VAT deductions, allows you not only to track risks for value added tax, but also to find similar risks for other taxes. For example, on income tax, when companies generate losses using shell companies.
Operating principle of ASK NDS-2
The ASK VAT program compares invoice figures from the buyer and seller. The service looks for discrepancies - when the buyer declared a deduction, but the supplier did not charge the tax. That is, in fact, the new service of the Federal Tax Service automatically conducts counter checks on all VAT returns.
If the program finds a discrepancy, it automatically sends a letter asking for clarification. The company is obliged to provide them within five working days. If this does not happen, the tax authorities will begin an audit. Based on the results of such a check, the company must either correct the error or pay extra to the budget.
Drawing. How the new Federal Tax Service service works to search for illegal VAT deductions
The ASK VAT-2 program reveals discrepancies of two types. The first type is called “VAT”. It means that both counterparties showed transactions in their declarations, but they did not agree on the tax amounts. The second type is “Gap”. It means that:
- the counterparty did not submit a tax return;
- the counterparty submitted reports with zero indicators;
- there are no transactions in the counterparty’s tax return;
- the information in the reporting is greatly distorted.
Any type of discrepancy will require an explanation or clarification. What needs to be clarified can be understood from the requirements of the tax authorities. In him There is a table, the last column of which is called “For reference: possible error code.” And the code is digital. For a breakdown of the codes, see the table below.
What do the codes mean in VAT requirements?
| Error code | What does it mean |
|---|---|
| 1 | The invoice reflected in your declaration is not included in the counterparty's declaration. This error may occur, for example, in the following cases: |
| - the counterparty did not indicate an invoice with similar details in the declaration or indicated it with incorrect details; | |
| - the counterparty did not submit a declaration or submitted a zero declaration; | |
| - your declaration contains incorrect invoice details, which makes it impossible to compare them with the counterparty’s data | |
| 2 | Discrepancies have been identified between interrelated indicators within the declaration in sections 8 and 9. For example, when deducting VAT previously paid on advances |
| 3 | Discrepancies have been identified between the indicators of sections 10 and 11. Such errors can only arise from intermediaries. For example, an intermediary selling goods on its own behalf registers the invoice received from the customer in part 2 invoice journal. At the same time, the intermediary must indicate the details of this invoice in column 12 part 1 invoice journal. If the invoice information is different, it is an error. |
| 4 | An error in the information specified in one or another column of the table that inspectors will send along with the requirement (appendices to, as amended. ). The number of this column will be indicated in parentheses next to the code “4”. For example, the requirement is accompanied by a table to section 8 ( Appendix 2.1 to Letter of the Federal Tax Service dated July 16, 2013 No. AS-4-2/12705, ed. Federal Tax Service letter dated September 25, 2018 No. ED-4-15/18646). If column 18 is indicated next to the code “4”, you need to check the cost of purchases. And if column 19 is the amount of VAT to be deducted. Most likely, these data differ from the indicators specified in section 9 of the seller’s VAT return |
| 5 | In sections 8-12 of the VAT return: |
| - the invoice date is not specified; | |
| - or the invoice date exceeds the reporting period for which the VAT return was submitted | |
| 6 | Section 8 (Appendix 1 to section) of the declaration states a VAT deduction for tax periods beyond three years |
| 7 | Section 8 (Appendix 1 to Section 8) of the declaration states a VAT deduction based on an invoice drawn up before the date of state registration |
| 8 | In sections 8-12 of the VAT return it is incorrectly indicated transaction type code, providedby order of the Federal Tax Service dated March 14, 2016 No. ММВ-7-3/136 |
| 9 | Errors were made when canceling entries in section 9 (in Appendix 1 to section 9) of the declaration. The VAT amount with a negative value exceeds the VAT amount indicated in the entry for the canceled invoice, or there is no entry for the canceled invoice |
Why are there discrepancies in VAT returns?
Most often, the ASK VAT-2 program finds discrepancies not because the company deliberately underestimated the tax. The reason is usually that the company may register the same invoice several times in declarations for different quarters.
For example, a buyer does this if he claimed a partial deduction and transferred the rest of the amount to the next quarter. It is also common for companies to record the same invoice in the purchase ledger by mistake. As a result, the company doubles the deduction.
When checking, the Federal Tax Service program summarizes invoice deductions in all declarations. If the total deduction exceeds the assessed tax on this invoice, inspectors will ask for clarification.
There are situations when there is no error in the declaration. But the program cannot compare invoices because the company provided a partial cost of the goods. It is safer to include the full cost of goods in the purchase book. Then there will be fewer requests from inspectors.
How to respond to requests from the new ASK VAT-2 service
How to submit explanations at the request of the inspectorate depends on whether you are required to submit a VAT return in electronic form. If not required, explanations can be submitted:
- either on paper;
- or electronically via TKS.
If you are required to submit electronic VAT returns, then explanations of the discrepancies in the figures from the purchase book and sales book must be submitted only in electronic format. This procedure is established by paragraph 4 of paragraph 3 of Article 88 of the Tax Code.
If you violate this requirement, the inspectors will consider that you have not provided an explanation (letter of the Federal Tax Service dated December 3, 2018 No. ED-4-15/23367). It is also impossible to send explanations on the TKS in the form of a scan of a paper document. For clarification, this method of submission is not provided - letter of the Federal Tax Service dated December 9, 2016 No. ED-4-2/1984.
Electronic explanations for the VAT return must be drawn up in a special format, which was approved by Order of the Federal Tax Service dated December 16, 2016 No. ММВ-7-15/682. This is an XML format. You can use the computer accounting system in which you keep your records to prepare your explanations. Of course, if this system “can” generate reporting files in XML format.
Another option is to use the program provided by the special operator through whom you submit electronic reports to prepare explanations. If these systems do not have such a function, use the free program recommended by the tax service - “Legal Taxpayer”. You can download it from the GNIVC website.
In practice, when automatically checking tax returns using the ASK VAT-2 software package, inspectorates send requests for explanations in two formats:
- as a machine-readable file in XML format;
- as a PDF document.
In this case, the main file is in XML format. The inspectorate sends it for processing and preparation of explanations using the taxpayer’s accounting system. It is this that must be answered in XML format, which is established by order of the Federal Tax Service dated December 16, 2016 No. ММВ-7-15/682. The PDF file is auxiliary; the inspection sends it in addition to the main one for clarity and consistency of content.
If an electronic request for clarification was received from the inspection in a different format, the organization is not obliged to respond to it in XML format. Explanations can be prepared in the same format as the requirement.
Submit the requested explanations within five working days from the date you received the request from the inspection (clause 3 of Article 88, clause 6 of Article 6.1 of the Tax Code). The countdown of the period begins the next day after the day of actual delivery of the demand (clause 2 of article 6.1 of the Tax Code).
What happens if you answer the VAT requirement in a different format?
In practice, there may be cases when it is not possible to send explanations in the approved format for technical reasons. In order not to miss the five-day period that the law allows for a response, companies send it by regular letter via TKS.
How ASK VAT-2 identifies tax risks
The ASC VAT program uses 84 risk criteria. Among them are the tax burden, profitability, tax history of the company for three years, debt to the budget, information about the founders and directors. Algorithms for calculating these criteria are constantly being improved.
The new Federal Tax Service service for searching for illegal VAT deductions (ASK VAT-2) automatically classifies companies that have submitted VAT reports into three tax risk groups:
- high;
- average;
- short.
Information about the assigned tax risk criteria in the program is reflected in the form of color indicators - red, yellow, green. Tax authorities will carry out enhanced control over the red group. Which companies belong to each risk class can be seen in the table below.
Table. Tax risk criteria
| Risk | Company characteristics |
|---|---|
| Low/Green | The company conducts real financial and economic activities, pays taxes on time and in full. For this, the organization has all the necessary resources |
| Medium/yellow | Companies that are not included in high or low tax risk groups |
| High/red |
The company does not pay taxes or pays them in a minimal amount, and does not have sufficient resources to conduct its activities. Perhaps he uses tax fraud to create only the appearance of real activity. In fact, the company’s goal is to obtain an unjustified tax benefit, including in favor of third parties |
Tax officials also analyze the company's counterparties. If among them there are companies that show signs of being one-day companies, then the likelihood of increased control increases. Federal Tax Service specialists will check the reality of the transaction using different methods. They have the right:
- request documents from the buyer and supplier regarding shipment, delivery, payment for goods;
- request documents as part of a counter check along the chain of counterparties, request information about money movements in the bank;
- Conduct an inspection of warehouses and other premises of the company.
Inspectors carry out all these activities during the desk inspection period (clause 8.1 of article 88, clause 1 of article 92, clause 1 of article 93.1 of the Tax Code of the Russian Federation). It lasts only three months. Tax authorities cannot increase it.
Can analysis of a declaration in ASK VAT-2 lead to an on-site inspection?
Let’s say the inspectors did not have time to obtain the information they needed during the desk inspection. In this case, information about the organization is transferred to the pre-audit analysis department. The specialists of this department themselves decide whether an on-site inspection is needed.
Drawing. Reasons for inclusion in the inspection plan
The decision to check depends, among other things, on the price of the issue - the amount of possible additional charges. For example, the average price of an on-site audit for 2018 is 17 million rubles. The specific amount depends on the region. Thus, there is a risk of an on-site inspection if additional charges amount to 10-17 million rubles.
To estimate this indicator, you can take the total amount of questionable deductions. These are deductions for which the Federal Tax Service program found gaps, that is, the supplier did not charge tax. Next, you should add additional income tax charges, as well as a fine of 20 percent. After all, inspectors will also deduct expenses for fictitious transactions.
If a company has a gap amount of less than 1 million rubles, then an on-site inspection is unlikely. But it is advisable that questionable deductions do not accumulate into a large amount. After all, the program records all such deductions in the tax database.
From January 1, 2019, the value added tax (VAT) rate will increase from 18% to 20%. Let's figure it out how the Federal Tax Service controls tax payment using the ASK VAT-3 program, how to adjust to a new rate, and also how to ensure accounting transparency.
1. What is ASK VAT
2. ASK VAT-2: principle of operation
3. Why does the tax service use ASK VAT 3?
4. What risks does ASK VAT bear?
5. Extraterritorial control and ASK VAT
6. VAT 20% in 2019
7. How to automate accounting in trade
What is ASK VAT?
The Federal Tax Service (FTS) checks the payment of VAT using an automated control system called ASK VAT.
The ASK VAT software package analyzes the data indicated by taxpayers in tax returns and monitors the compliance of the information of all counterparties. The purpose of the program is to determine whether VAT has been paid on each transaction and to identify companies that illegally use VAT tax deductions (fly-by-night companies).
Program functions:
· analysis of declarations;
· reconciliation of data of partners and contractors;
· automatic search for discrepancies.
The Tax Service has been applying ASK VAT since 2013. In 2015, an improved version of the automated control system was introduced - ASK VAT-2. Some payers wonder when and how the ASK VAT-3 program will work. According to the Federal Tax Service, the new version is already being used in test mode with February 1, 2018. Many entrepreneurs are concerned about the question of what risks may be associated with the new mechanism of tax audits and how to bypass ASK VAT 2 and ASK VAT 3. Let's look at this in more detail.
ASK VAT-2: operating principle
Program A IC VAT-2 compares information from reporting taxpayer, its suppliers and customers. If in a chain discrepancies are detected, the VAT ASK automatically sends a notification to the taxpayer. He needs to provide explanations within 5 days, otherwise the tax office may conduct an audit or charge additional taxes.
The program records 2 types of discrepancies:
mismatch of amount - if the transaction is reflected in the declarations of both counterparties, but the tax amounts indicated are different;
gap - if the transaction is not reflected by one of the counterparties (he submitted a zero declaration, did not submit reports at all, or is not in the Unified State Register of Legal Entities).
ASK VAT-2 identifies suspicious data and sends requests to taxpayers automatically, without the participation of a tax inspector. This allows the Federal Tax Service to more effectively control the payment of taxes.
Why does the tax office use ASK VAT-3?
As noted above, ASK VAT-3 - a new service of the Federal Tax Service, used in test mode since February 1, 2018. The new version of the program allows you to track cash flows in the accounts of both organizations and individuals.
Please note that since 2018, banks have also included VAT-3 in their ASK work, so the tax service receives information from taxpayers’ bank accounts. From a practical point of view, this means that the search for interdependent organizations and associated civilians has ceased to be a problem for the Federal Tax Service.
What risks does ASK VAT pose for entrepreneurs?
From February 1, 2018, ASK VAT-3 automatically generates reports on discrepancies in tax reporting (if they are not eliminated within 5 days). The ASK VAT-3 report is a sufficient basis for initiating a criminal case for tax evasion.
Previously, in order to initiate a criminal case, the Investigative Committee carried out a pre-investigation check: it requested documentation from counterparties, carried out a counter-reconciliation and analyzed the data.
Now the procedure has been simplified - figuratively speaking, the inspector only needs to press one button in the program and receive a report. If the program suspects tax evasion under any scheme (creation of shell companies, chains of intermediaries, etc.), then a printout from the ASK VAT-3 program will be enough to initiate a criminal case.
Important! Tax officials may prohibit the application of a VAT deduction on the grounds that the service provider has the characteristics of a shell company.
Extraterritorial control and ASK VAT
So, we figured out what ASK VAT 3 is and how the program works. In addition, it should be noted that the tax service has a new control mechanism - extraterritorial audits. The data provided by the payer will be checked by employees of the “foreign” district tax inspectorate. As a result, the possibility of “agreeing” with the tax inspector is excluded.
VAT 20% in 2019
Please note that from January 1, 2019, the basic VAT rate will increase from 18% to 20%. The new rate is valid only for goods received in stores in 2019, in accordance with 303-FZ.
Due to tax changes, stores will have to modify their cash register technology to indicate the correct VAT rate on receipts. The procedure depends on the technique used. Thus, owners of most push-button (autonomous) cash registers will have to manually change the settings or contact technical service centers.
Things are much simpler with “smart” online cash registers - smart terminals. Thanks to cloud technologies, cash desks will download the update themselves, and entrepreneurs will be able to use the new VAT rate from January 1, 2019. For example, this is how the LiteBox online cash register will be updated.
Find out in advance how to set the VAT rate in your cash register so as not to break the law and avoid fines!
How to automate accounting in trade
To ensure the transparency of your business for tax authorities, use accounting automation solutions (for example, 1C or Kontur). If you have a product accounting program connected, you can set up data exchange. For example, it integrates with 1C and the Kontur.Elba program via file exchange or via API.
Recently, the Federal Tax Service has been whitewashing entire industries through special charters for market participants. This mechanism has already been tested in grain exporters, the fishing industry, electronics companies, retail chains, and pharmacists. The main goal of the tax service is clear: to destroy the shadow market as a phenomenon. And for this, the Federal Tax Service of Russia today has all the necessary tools. Everyone knows about the existence of the ASK VAT-2 and ASK VAT-3 software packages, but they do not fully understand the mechanism of operation.
What does ASK VAT-3 give to tax authorities?
ASK VAT-3 allows tax specialists to fully automate the process of monitoring the movement of funds between the accounts of legal entities and individuals and increase its productivity from 10 to 100%.The intelligent search algorithm makes it possible to automatically build chains of money movement between legal entities and individuals and see, among other things, whether VAT has been paid in these chains.
In practice, this means that it will be much easier to find related companies and related individuals. Having detected a break in the chain, the program sends a signal, which must be further checked by tax officials.Tax authorities now have a new division on their staff, numbering about 6 thousand analysts.
Why is ASK VAT-3 dangerous?
In 2018, the complex will be implemented in all regions of the country and will receive qualitatively new capabilities.ATTENTION! The ASK NDS-3 software package automatically generates a report, which since November 2017 is a sufficient basis for initiating a criminal case if the amount of violations exceeds the amount established by law.That is, if previously, in order to initiate a criminal case, the Investigative Committee of Russia had to conduct a pre-investigation check, request counter documents from the counterparty, compare data and draw conclusions, now this is not required, the inspector of the Federal Tax Service only needs to press one button.
If a software-analytical complex decides that a company has evaded paying taxes using any scheme (be it splitting up a company, creating fly-by-night companies or a chain of intermediaries), then a printout in the hands of an inspector today is already sufficient grounds for initiating a criminal case.
What are extraterritorial checks
In addition, the tax authorities have a new tool - extraterritorial inspections, thanks to which it will no longer be possible to come to an “amiable” agreement with your tax inspector, since the data provided by the company will be checked by Federal Tax Service employees from another district tax office, and possibly even from another city, which significantly reduces the possibility of extra-legal reduction of tax risks.Starting from 2018, the Federal Tax Service plans to pay special attention to monitoring tenders. This is supposed to be done with the help of industry associations of market participants.
The sectoral approach is being strengthened
In general, tax authorities have changed their approach to tax collection issues. If earlier inspections concerned individual large companies, then for some time now work has been carried out across entire industries.“The industry-wide approach to conducting inspections has already proven its effectiveness in the pharmaceutical, jewelry, and alcohol sectors of the economy,” said the head of the Control Department of the Federal Tax Service. Maxim Chalikov at a round table with participants in the professional cleaning and technical operation market.
In 2018, all innovations will be implemented in the cleaning industry. It must be remembered that customers of cleaning services and technical operation of buildings and structures, who previously avoided responsibility, are also at risk.
From now on, for the Federal Tax Service, customers also become “beneficiaries of aggressive tax optimization.” The Federal Tax Service has already compiled a list of about 8,000 companies in the industry that will come under close control in 2018. All current contracts of these companies are assessed for the tax burden, which in cleaning should be more than 30% of turnover.This load is due to the large amount of manual labor included in costs, which ranges from 70 to 95 percent.
All these measures will force the facility industry (professional cleaning and technical operation) to come out of the “shadow” and work freely with full payment of the necessary fiscal payments to the state budget.
The largest cleaning companies have already united into the National Association of Facility Operators NAFO, which has developed an industry Charter and is open to accepting new members. NAFO also carries out extensive explanatory and methodological work aimed at assisting Customers in minimizing possible problems associated with the campaign conducted by the Federal Tax Service.
If your company's expenses do not include cleaning and maintenance services — you are lucky. Otherwise, it is necessary to audit existing contracts and negotiate with your counterparty on guarantees of payment of 100% of taxes under the concluded contract. You should also inform the company's security service - checking the service provider for tax integrity is their task.
For conscientious companies using service outsourcing services, the threat is the possible loss of VAT deduction due to illegal actions of counterparties. The tax office may refuse a deduction on the basis that the counterparty has signs of being one-day.
