Tax verification is divided into three categories: exit, counter, desk. Each type of tax control is carried out according to the planned regulations. However, each of the inspections is happening, and what is worthwhile, as well as how to avoid numerical errors - discuss in the article.
Cameral tax check
This type of tax inspectorate is carried out at the location of the institution. The essence is to verify the reports provided by the taxpayer on fixed income and spending for a certain period. As a result of cameral control, the tax is calculated for subsequent payment.
To conduct cameral verification by authorized persons, no permission is required to resolve the authority of the tax authority. The verification period is up to 3 months from the date of submission of documents predetermining subsequent taxes and taxpayer fees.
The purpose of the Inspectorate is to monitor the financial activities of taxpayers in accordance with regulatory acts regulated by applicable law. Also, the purpose of the Inspectorate to detect and prevent financial offenses, to implement the extraactive cash receipt, accrual of penalties, to initiate the collection procedure in accordance with the sanctions, prepare data for the selection of the taxpayer category for the purpose of the on-site inspection.
Exit Tax Check
Designed for tightened control of accounting of an enterprise or company at the place of registration of the facility. During the departure audit, there is a comprehensive control and a series of events, namely:
- verification of acts, orders, contracts, orders, protocols and other documents for the presence of various types of violations;
- verification of documents of the responsible person;
- reconciliation of tax declarations according to archival documents;
- fixation of accounting;
- inspection of industrial, trade, factory or work premises;
- inventory of property.
The participants of the on-site inspection can be both representatives of the control body and the other SP are associated with the testing organization, it is also possible to support translators or highly specialized experts, if it is initiated by the tax inspectorate.
The purpose of the exit audit is similar to cameral. The peculiarity of such control is to withdraw documents, to attract responsibility of offenders. Tax administration is not entitled to make more than one check for the calendar year on the reported declarations already processed. There is a comprehensive audit at the place of registration of the company not more than 2 months, in rare cases - 3 months (by order of the higher authority).
Counter Tax Check
It is performed to identify different samples of a single document. The technique applies to documents issued in several copies, in particular this receipt or consumption of material resources. These include accounts, overhead and other similar documents. More often, counter verification is focused on sample documents in confirmation of identical content. As a result, it may not coincide the unit of material, the price, volume, functionality, model, etc.
This type of event is often part of the aforementioned types of control. Based on the data obtained, the tax authority processes information and provides the taxpayer (authorized person).
In terms of work done, tax audits are divided into: targeted, complex and thematic. If all documents are subjected to verification - this is a solid check if the control passed part of the documents is a selective check. Events of this image on planned and sudden are also distinguished. In the first case, the person receives a notice of the date, period and method of verification, in the second case, exit control is carried out without prior approval or notification.
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