1. According to the results of the field trip tax audit within two months from the date of drawing up a certificate of an on-site tax audit, authorized officials of the tax authorities must draw up a tax audit report in the prescribed form.

In case of detection of violations of the legislation on taxes and fees in the course of an in-house tax audit, the officials of the tax authority conducting the said audit must draw up a tax audit act in the prescribed form within 10 days after the end of the in-house tax audit.

According to the results of the field tax audit consolidated group taxpayers, within three months from the date of drawing up a certificate of an on-site tax audit, authorized officials of tax authorities must draw up a tax audit report in the prescribed form.

2. The act of a tax audit is signed by the persons who conducted the relevant audit and the person in respect of whom this audit was carried out (his representative). When conducting a tax audit of a consolidated group of taxpayers, the tax audit report is signed by the persons who conducted the relevant audit and by the responsible member of this group (his representative).

The refusal of the person in respect of whom the tax audit was conducted, or his representative (the responsible member of the consolidated group of taxpayers) to sign the report, shall be recorded in the report of the tax audit.

3. The act of a tax audit shall indicate:

1) the date of the tax audit report. The specified date is understood as the date of signing the act by the persons who carried out this verification;

2) full and abbreviated names or last name, first name, patronymic of the person being checked (members of the consolidated group of taxpayers). In the case of an audit of an organization at the location of its separate subdivision, in addition to the name of the organization, the full and abbreviated names of the inspected separate subdivision and its location are indicated;

3) last names, first names, patronymics of the persons who conducted the audit, their positions, indicating the name of the tax authority they represent;

4) the date and number of the decision of the head (deputy head) of the tax authority to conduct an on-site tax audit (for an on-site tax audit);

5) date of submission in tax authority tax declaration (calculation) and other documents (for a desk tax audit);

6) a list of documents submitted by the audited person during the tax audit;

7) the period for which the audit was carried out;

8) the name of the tax in respect of which the tax audit was carried out;

9) start and end dates of the tax audit;

10) address of the location of the organization (members of the consolidated group of taxpayers) or place of residence individual;

11) information about events tax control conducted during the implementation of a tax audit;

12) documented facts of violations of the legislation on taxes and fees revealed during the audit, or a record of the absence of such;

13) the conclusions and proposals of the inspectors to eliminate the identified violations and references to the articles of this Code, if this Code provides for liability for these violations of the legislation on taxes and fees.

3.1. Documents confirming the facts of violations of the legislation on taxes and fees, revealed during the audit, are attached to the tax audit act. In this case, the documents received from the person in respect of whom the audit was carried out are not attached to the audit report. Documents containing information not subject to disclosure by the tax authority constituting a banking, tax or other legally protected secret of third parties, as well as personal data of individuals, are attached in the form of extracts certified by the tax authority.

4. The form and requirements for drawing up a tax audit report are established by the federal executive body authorized to exercise control and supervision in the area of taxes and fees.

5. The act of a tax audit within five days from the date of this act must be handed over to the person in respect of whom the audit was carried out, or to his representative against receipt or transferred in another way, indicating the date of its receipt by the specified person (his representative), unless otherwise provided by this paragraph.

If the person in respect of whom the audit was conducted, or his representative evade receiving the tax audit report, this fact is reflected in the tax audit report, and the tax audit report is sent by registered mail to the location of the organization (separate subdivision) or place of residence physical person. In the case of sending a tax audit report by registered mail, the date of delivery of this report shall be considered the sixth day from the date of sending the registered letter.

When conducting a tax audit of a consolidated group of taxpayers, a tax audit report shall be handed over to the responsible participant in the consolidated group of taxpayers within 10 days from the date of this report in accordance with the procedure established by this paragraph.

A tax audit report is sent to a foreign organization (with the exception of international organization, a diplomatic mission, a foreign organization subject to registration with a tax authority in accordance with paragraph 4.6 of this Code), not carrying out activities in the territory Russian Federation through a separate subdivision, by registered mail to the address contained in the Unified State Register of Taxpayers. The date of delivery of this act is considered the twentieth day, counting from the date of sending a registered letter.

6. The person in respect of whom the tax audit was conducted (his representative), in case of disagreement with the facts set forth in the tax audit report, as well as with the conclusions and proposals of the inspectors, within one month from the date of receipt of the tax audit report, has the right to submit to the appropriate tax authority written objections to the said act as a whole or to its separate provisions. At the same time, the person in respect of whom the tax audit was carried out (his representative) has the right to attach documents (certified copies thereof) confirming the validity of his objections to the written objections or within the agreed period to transfer to the tax authority.

Written objections to the act of a tax audit of a consolidated group of taxpayers shall be submitted by the responsible member of this group within 30 days from the date of receipt of the said act. At the same time, the responsible member of the consolidated group of taxpayers has the right to attach documents (certified copies thereof) confirming the validity of their objections to the written objections or, within the agreed timeframe, to submit to the tax authority.

The provisions of Article 100 of the Tax Code of the Russian Federation are used in the following articles:

Desk tax audit
5. A person conducting a cameral tax audit is obliged to consider the explanations and documents submitted by the taxpayer. If, after consideration of the submitted explanations and documents or in the absence of explanations from the taxpayer, the tax authority establishes the fact of a tax offense or other violation of the legislation on taxes and fees, the officials of the tax authority are required to draw up an audit report in the manner prescribed by Article 100 of the Tax Code of the Russian Federation.
Making a decision based on the results of consideration of tax audit materials
1. The act of a tax audit, other materials of a tax audit, during which violations of the legislation on taxes and fees were revealed, as well as written objections submitted by the audited person (his representative) to the specified act must be considered by the head (deputy head) of the tax authority that conducted the tax check. Based on the results of their consideration by the head (deputy head) of the tax authority, within 10 days from the date of expiration of the period specified in paragraph 6 of Article 100 of the Tax Code of the Russian Federation, one of the decisions provided for in paragraph 7 of this article, or a decision to carry out additional tax control measures, is taken. The term for consideration of the tax audit materials and the issuance of an appropriate decision may be extended, but not more than for one month.
Verification by the federal executive body authorized for control and supervision in the field of taxes and fees, the completeness of the calculation and payment of taxes in connection with transactions between related parties
11. The audit report is drawn up taking into account the requirements provided for in paragraph 3 of Article 100 of the Tax Code of the Russian Federation. The verification report must also contain documented facts of the deviation of the price applied in the transaction from the market price upward from the maximum limit price or downward from the minimum limit price, taking into account the corresponding price surcharges or price discounts, as well as the rationale that this deviation led to an underestimation of the amount of tax (overestimation of the amount of loss), and the calculation of the amount of such an underestimation (overestimation).

Article 100. Registration of the results of a tax audit

checked today
code dated 28.01.2019
entered into force on 01.01.1999

There are no new versions of the article that have not entered into force.

Compare with the version of the article dated 01/01/2015 08/24/2013 01/01/2012 09/02/2010 01/01/2009 01/01/2007 09/03/2004 08/01/2004 08/17/1999 01/01/1999

Based on the results of an on-site tax audit, within two months from the date of drawing up a certificate of an on-site tax audit, authorized officials of tax authorities must draw up a tax audit report in the prescribed form.

Based on the results of an on-site tax audit of a consolidated group of taxpayers within three months from the date of drawing up a certificate of an on-site tax audit conducted by authorized officials of tax authorities, a tax audit report must be drawn up in the prescribed form.

The act of a tax audit is signed by the persons who conducted the relevant audit and the person in respect of whom this audit was carried out (his representative). When conducting a tax audit of a consolidated group of taxpayers, the tax audit report is signed by the persons who conducted the relevant audit and by the responsible member of this group (his representative).

The act of tax audit shall indicate:

1) the date of the tax audit report. The specified date is understood as the date of signing the act by the persons who carried out this verification;
2) full and abbreviated names or last name, first name, patronymic of the person being checked (members of the consolidated group of taxpayers). In the case of an audit of an organization at the location of its separate subdivision, in addition to the name of the organization, the full and abbreviated names of the inspected separate subdivision and its location are indicated;
3) last names, first names, patronymics of the persons who conducted the audit, their positions, indicating the name of the tax authority they represent;
4) the date and number of the decision of the head (deputy head) of the tax authority to conduct an on-site tax audit (for an on-site tax audit);
5) the date of submission to the tax authority of the tax declaration (calculation) and other documents (for a desk tax audit);
6) a list of documents submitted by the audited person during the tax audit;
7) the period for which the audit was carried out;
8) the name of the tax in respect of which the tax audit was carried out;
9) start and end dates of the tax audit;
10) the address of the location of the organization (members of the consolidated group of taxpayers) or the place of residence of an individual;
11) information about the tax control measures taken during the tax audit;
12) documented facts of violations of the legislation on taxes and fees revealed during the audit, or a record of the absence of such;
13) the conclusions and proposals of the inspectors to eliminate the identified violations and references to the articles of this Code, if this Code provides for liability for these violations of the legislation on taxes and fees.

Documents confirming the facts of violations of the legislation on taxes and fees, revealed during the audit, are attached to the tax audit act. In this case, the documents received from the person in respect of whom the audit was carried out are not attached to the audit report. Documents containing information not subject to disclosure by the tax authority constituting a banking, tax or other legally protected secret of third parties, as well as personal data of individuals, are attached in the form of extracts certified by the tax authority.

The form and requirements for drawing up a tax audit report are established by the federal executive body authorized to exercise control and supervision in the field of taxes and fees.

The act of a tax audit within five days from the date of this act must be handed over to the person in respect of whom the audit was carried out, or to his representative on receipt or transferred in another way, indicating the date of its receipt by the specified person (his representative), unless otherwise provided by this paragraph .

A tax audit report is sent to a foreign organization (with the exception of an international organization, a diplomatic mission, a foreign organization subject to registration with a tax authority in accordance with paragraph 4.6 of Article 83 of this Code) that does not operate in the territory of the Russian Federation through a separate subdivision, by registered mail by letter to the address contained in the Unified State Register of Taxpayers. The date of delivery of this act is considered the twentieth day, counting from the date of sending a registered letter.

The person in respect of whom the tax audit was conducted (his representative), in case of disagreement with the facts set forth in the tax audit report, as well as with the conclusions and proposals of the inspectors, within one month from the date of receipt of the tax audit report, has the right to submit written objections to the relevant tax authority under the specified act as a whole or under its separate provisions. At the same time, the person in respect of whom the tax audit was carried out (his representative) has the right to attach documents (certified copies thereof) confirming the validity of his objections to the written objections or within the agreed period to transfer to the tax authority.

tax code, N 146-FZ | Art. 100 Tax Code of the Russian Federation

Article 100 of the Tax Code of the Russian Federation. Registration of tax audit results (current version)

1. Based on the results of an on-site tax audit, within two months from the date of drawing up a certificate of an on-site tax audit, authorized officials of tax authorities must draw up a tax audit report in the prescribed form.

Based on the results of an on-site tax audit of a consolidated group of taxpayers, within three months from the date of drawing up a certificate of an on-site tax audit, authorized officials of tax authorities must draw up a tax audit report in the prescribed form.

3. The act of a tax audit shall indicate:

5) the date of submission to the tax authority of the tax declaration (calculation) and other documents (for a desk tax audit);

10) the address of the location of the organization (members of the consolidated group of taxpayers) or the place of residence of an individual;

11) information about the tax control measures taken during the tax audit;

12) documented facts of violations of the legislation on taxes and fees revealed during the audit, or a record of the absence of such;

4. The form and requirements for drawing up a tax audit report are established by the federal executive body authorized to exercise control and supervision in the area of taxes and fees.

A tax audit report is sent to a foreign organization (with the exception of an international organization, a diplomatic mission, a foreign organization subject to registration with a tax authority in accordance with clause 4.6 of Article 83 of this Code) that does not operate in the territory of the Russian Federation through a separate subdivision, by registered mail by letter to the address contained in the Unified State Register of Taxpayers. The date of delivery of this act is considered the twentieth day, counting from the date of sending a registered letter.

BB code
Text

Document URL [copy ]

Commentary on Art. 100 Tax Code of the Russian Federation

The provisions of the commented article establish general order registration of the results of such forms of tax control as an on-site tax audit and a cameral tax audit. The extension of the provisions of the commented article to the registration of the results of a desk tax audit became possible after entry into force on January 1, 2007 federal law dated July 27, 2006 N 137-FZ "On Amendments to Part One and Part Two of the Tax Code of the Russian Federation and to Certain Legislative Acts of the Russian Federation in Connection with the Implementation of Measures to Improve Tax Administration" (hereinafter referred to as the Law).

Paragraph 1 of the commented article generally defines the circle of persons authorized to draw up the final act of a tax audit. Under the officials of the tax authorities in this case are understood as: 1) when conducting a desk tax audit - employees of the tax authority who conducted the said audit in accordance with their official duties without any special decision of the head of the tax authority; 2) when conducting an on-site tax audit - employees of the tax authority who conducted the named audit in accordance with their official duties on the basis of a decision of the head (deputy head) of the tax authority, which must contain the positions, surnames and initials of the employees of the tax authority who are entrusted with conducting the audit (paragraph 5 paragraph 2 of Article 89 of the Tax Code of the Russian Federation).

A novelty of the legislation on taxes and fees is the introduction of the definition "consolidated group of taxpayers", denoting the subject of tax legal relations, tax control in respect of which is carried out in a special manner.

In accordance with paragraph 1 of the commented article, the grounds for drawing up a tax audit act are: 1) a certificate of an on-site tax audit, including a consolidated group of taxpayers (given in Appendix No. 2 to Order of the Federal Tax Service of Russia dated May 31, 2007 N MM-3-06 / [email protected]); 2) completion of a desk tax audit. The above paragraph also differentiates the timeframes within which officials of tax authorities are required to draw up a tax audit report: 1) for an on-site tax audit within two months from the date of drawing up a certificate of an on-site tax audit; 2) for an on-site tax audit of a consolidated group of taxpayers within three months from the date of drawing up a certificate of an on-site tax audit; 3) for a desk tax audit within 10 days after the end of a desk tax audit (in case of detection of violations of the legislation on taxes and fees in the course of such an audit).

In accordance with paragraph 2 of the commented article, the tax audit report must be signed:

1) all officials of the tax authorities who directly conducted an on-site tax audit, including a consolidated group of taxpayers, a cameral tax audit. The act of an on-site tax audit must also be signed by employees of the internal affairs body (if they were involved in the audit), with the exception of employees of the internal affairs body who were involved in carrying out specific actions to implement tax control as specialists and (or) for ensuring security measures in order to protect the life and health of officials of the tax authority conducting the audit. If the employees of the internal affairs body expressed their opinion in the conclusion, it must be attached to the audit materials remaining in the tax authorities and internal affairs bodies;

2) by the person in respect of whom this audit was carried out (his representative) - the head of the audited organization, an individual entrepreneur or their representatives (Articles 26 - 29 of the Tax Code of the Russian Federation), and if a consolidated group of taxpayers was audited, then by the responsible member of this group or his representative ( articles 26 - 29 of the Tax Code of the Russian Federation).

If the head of the audited organization (individual entrepreneur), the responsible member of the consolidated group of taxpayers or their representatives refuses to sign the tax audit report, the official of the tax authority who drew up this report is obliged to make an entry in the report about such a refusal. In exactly the same way, the issue is resolved in the case when the audited person, although he signed the tax audit act, evades receiving it.

Another novelty of the legislation on taxes and fees is that the list of details of the tax audit report is now directly named in paragraph 3 of Article 100 of the Tax Code of the Russian Federation, in accordance with which the tax audit report indicates:

1) the date of the tax audit report. The specified date is understood as the date of signing the act by the persons who carried out this verification;

3) last names, first names, patronymics of the persons who conducted the audit, their positions, indicating the name of the tax authority they represent;

4) the date and number of the decision of the head (deputy head) of the tax authority to conduct an on-site tax audit (for an on-site tax audit);

5) the date of submission to the tax authority of the tax declaration and other documents (for a desk tax audit);

6) a list of documents submitted by the audited person during the tax audit;

7) the period for which the audit was carried out;

8) the name of the tax in respect of which the tax audit was carried out;

9) start and end dates of the tax audit;

Judicial practice under Article 100 of the Tax Code of the Russian Federation:

Decision of the Supreme Court: Determination N VAS-17292/11, Collegium for Administrative Legal Relations, Supervision
It follows from the materials of the case that the disputed decision of the inspectorate was issued on 16.04.2010 and handed over to the taxpayer on 21.04.2010. On May 24, 2010, the company filed an appeal against this decision of the inspection with reference to the violation of the latter during an on-site tax audit of Articles 89, 100 of the Tax Code of the Russian Federation. tax service on Chelyabinsk region, by the decision of which dated 06/23/2010 No. 16-07 / 002045 the complaint was left without satisfaction ...
Decision of the Supreme Court: Ruling N 308-KG15-19459, Judicial Collegium for Economic Disputes, cassation
Having assessed in aggregate and mutual connection the evidence presented in the case file and the arguments of the parties, guided by the provisions of Articles 88, 100, 101 of the Tax Code of the Russian Federation, the lower courts did not establish violations by the inspectorate of the procedure for conducting an audit, as well as essential conditions for the procedure for considering tax audit materials. .
Decision of the Supreme Court: Determination N BAC-13540/10, Collegium for Administrative Legal Relations, Supervision
The courts rejected as not documented the arguments of the company about the violation by the tax authority of the provisions of Articles 89, 93, 100, 101 of the Tax Code of the Russian Federation Arbitration courts no significant violations of the procedure for bringing the company to tax liability and making the contested decision in connection with the inspection’s compliance with the provisions of Articles 100, 101 of the Tax Code of the Russian Federation, including in terms of serving the field tax audit report, providing the opportunity to submit objections to the audit report, to participate in consideration of the audit materials and submit their explanations ...

+More...

3. The act of a tax audit shall indicate:

1) the date of the tax audit report. The specified date is understood as the date of signing the act by the persons who carried out this verification;

3) last names, first names, patronymics of the persons who conducted the audit, their positions, indicating the name of the tax authority they represent;

4) the date and number of the decision of the head (deputy head) of the tax authority to conduct an on-site tax audit (for an on-site tax audit);

5) the date of submission to the tax authority of the tax declaration (calculation) and other documents (for a desk tax audit);

6) a list of documents submitted by the audited person during the tax audit;

7) the period for which the audit was carried out;

8) the name of the tax in respect of which the tax audit was carried out;

9) start and end dates of the tax audit;

10) the address of the location of the organization (members of the consolidated group of taxpayers) or the place of residence of an individual;

11) information about the tax control measures taken during the tax audit;

12) documented facts of violations of the legislation on taxes and fees revealed during the audit, or a record of the absence of such;

4. The form and requirements for drawing up a tax audit report are established by the federal executive body authorized to exercise control and supervision in the area of taxes and fees.

A tax audit report is sent to a foreign organization (with the exception of an international organization, a diplomatic mission, a foreign organization subject to registration with a tax authority in accordance with clause 4.6 of Article 83 of this Code) that does not operate in the territory of the Russian Federation through a separate subdivision, by registered mail by letter to the address contained in the Unified State Register of Taxpayers. The date of delivery of this act is considered the twentieth day, counting from the date of sending a registered letter.

Article 100. Registration of the results of a tax audit

checked today
code dated 28.01.2019
entered into force on 01.01.1999

There are no new versions of the article that have not entered into force.

Compare with the version of the article dated 01/01/2015 08/24/2013 01/01/2012 09/02/2010 01/01/2009 01/01/2007 09/03/2004 08/01/2004 08/17/1999 01/01/1999

Based on the results of an on-site tax audit of a consolidated group of taxpayers, within three months from the date of drawing up a certificate of an on-site tax audit, authorized officials of the tax authorities must draw up a tax audit report in the prescribed form.

The act of tax audit shall indicate:

1) the date of the tax audit report. The specified date is understood as the date of signing the act by the persons who carried out this verification;
2) full and abbreviated names or last name, first name, patronymic of the person being checked (members of the consolidated group of taxpayers). In the case of an audit of an organization at the location of its separate subdivision, in addition to the name of the organization, the full and abbreviated names of the inspected separate subdivision and its location are indicated;
3) last names, first names, patronymics of the persons who conducted the audit, their positions, indicating the name of the tax authority they represent;
4) the date and number of the decision of the head (deputy head) of the tax authority to conduct an on-site tax audit (for an on-site tax audit);
5) the date of submission to the tax authority of the tax declaration (calculation) and other documents (for a desk tax audit);
6) a list of documents submitted by the audited person during the tax audit;
7) the period for which the audit was carried out;
8) the name of the tax in respect of which the tax audit was carried out;
9) start and end dates of the tax audit;
10) the address of the location of the organization (members of the consolidated group of taxpayers) or the place of residence of an individual;
11) information about the tax control measures taken during the tax audit;
12) documented facts of violations of the legislation on taxes and fees revealed during the audit, or a record of the absence of such;
13) the conclusions and proposals of the inspectors to eliminate the identified violations and references to the articles of this Code, if this Code provides for liability for these violations of the legislation on taxes and fees.

The form and requirements for drawing up a tax audit report are established by the federal executive body authorized to exercise control and supervision in the field of taxes and fees.