RESOLUTION OF THE MINISTRY OF TAXES AND TAX COLLECTION OF THE REPUBLIC OF BELARUS

of December 29, 2003 No. 124

About approval of the instruction about procedure for the organization and conducting checks by tax authorities

List of amending documents

Based on the Regulations on the Ministry of Taxes and Tax Collection of the Republic of Belarus approved by the resolution of Council of Ministers of the Republic of Belarus of October 31, 2001 No. 1592 "Questions of the Ministry of Taxes and Tax Collection of the Republic of Belarus" and according to the General part of the Tax code of the Republic of Belarus, the Procedure for the organization and conducting checks (audits) of financial and economic activities approved by the Presidential decree of the Republic of Belarus of November 15, 1999 No. 673, the Ministry of Taxes and Tax Collection of the Republic of Belarus DECIDES:

1. Approve the enclosed Instruction about procedure for the organization and conducting checks by tax authorities.

2. Recognize to invalid:

the order of the State Tax Committee of the Republic of Belarus of December 30, 1999 No. 326 "About approval of the Regulations on procedure for the organization and conducting checks by tax authorities and cancellation of regulations" (The national register of legal acts of the Republic of Belarus, 2000, No. 19, 8/2581);

the resolution of the State Tax Committee of the Republic of Belarus of August 28, 2001 No. 114 "About modification of the Regulations on procedure for the organization and conducting checks by tax authorities approved by the order of the State Tax Committee of the Republic of Belarus of December 30, 1999 No. 326" (The national register of legal acts of the Republic of Belarus, 2001, No. 91, 8/7206);

the resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of July 29, 2002 No. 79 "About modification and amendments in the Regulations on procedure for the organization and conducting checks by tax authorities approved by the order of the State Tax Committee of the Republic of Belarus of December 30, 1999 No. 326" (The national register of legal acts of the Republic of Belarus, 2003, No. 7, 8/8892).

 

Approved by the Resolution of the Ministry of Taxes and Tax Collection of the Republic of Belarus of December 29, 2003 No. 124

The instruction about procedure for the organization and conducting checks by tax authorities

Section I. General provisions

Chapter 1. General provisions. The main reducings and terms applied in this instruction

1. This Instruction about procedure for the organization and conducting checks by tax authorities (further - the Instruction) is developed based on the General part of the Tax code of the Republic of Belarus (dalee-Kodeks), the Procedure for the organization and conducting checks (audits) of financial and economic activities approved by the Presidential decree of the Republic of Belarus of November 15, 1999 No. 673 "About some measures for enhancement of coordination of activities of monitoring bodies of the Republic of Belarus" (The national register of legal acts of the Republic of Belarus, 1999, No. 89, 1/788; 2001, No. 117, 1/3286) (further the Procedure), the Law of the Republic of Belarus of January 4, 2003 "About declaring by physical persons of the income, property and sources of money" (The national register of legal acts of the Republic of Belarus, 2003, No. 8, 2/923), Regulations on state registration of subjects of the managing approved by the Decree of the President of the Republic of Belarus of January 16, 2009 No. 1 "About state registration and liquidation (the activities termination) of subjects of managing" (The national register of legal acts of the Republic of Belarus, 2009, No. 17, 1/10418), Regulations on liquidation (the activities termination) of subjects of the managing approved by the Decree of the President of the Republic of Belarus of January 16, 2009 No. 1 "About state registration and liquidation (the activities termination) of subjects of managing" The law of the Republic of Belarus of December 21, 1991 "About the income tax from physical persons" (Vyarkhochnaga Savet's Vedamastsi of Respubliki Belarus, 1992, No. 5, Art. 79; The National register of legal acts of the Republic of Belarus, 2006, No. 6, 2/1175), the Law of the Republic of Belarus of October 18, 1994 "About financial accounting and the reporting" (Vyarkhochnaga Savet's Vedamastsi of Respubliki Belarus, 1994, No. 34, Art. 566; The National register of legal acts of the Republic of Belarus, 2001, No. 63, 2/785), Agreements between the Government of the Republic of Belarus and the Government of the Russian Federation on the principles of collection of indirect taxes during the exporting and commodity import, performance of works, rendering services of September 15, 2004, the Procedural and executive code of the Republic of Belarus about administrative offenses (further - ПИКоАП).

2. In this Instruction the following main reducings and terms are used:

payers - the organizations and physical persons specified in article 13 of the Code;

other obliged persons - tax agents, branches, representations, other separate divisions of legal entities of the Republic of Belarus having separate balance and the current (settlement) or other bank account, legal successors of the reorganized organizations, the heirs, guardianship and custody bodies or persons authorized by them in case of execution of the tax liability and payment of penalty fee of persons, acknowledged it is unknown absent or incapacitated, guarantors;

taxes - taxes, charges (duties);

The VAT - the value added tax;

checking - the officials of tax authorities performing tax audit and (or) check of financial and economic activities of the payer;

tax authorities, inspections of the Ministry of Taxes and Tax Collection, the Ministry of Taxes and Tax Collection - inspectorates of the Ministry of Taxes and Tax Collection, the Ministry of Taxes and Tax Collection of the Republic of Belarus;

the head of tax authority is the Minister of Taxes and Tax Collection of the Republic of Belarus, the deputy minister on taxes and fees of the Republic of Belarus, the chief of inspection of the Ministry of Taxes and Tax Collection, the deputy chief of inspection of the Ministry of Taxes and Tax Collection.

Chapter 2. The main objectives facing tax authorities under the organization and conducting checks. Observance of professional ethics by officials of tax authorities

3. The main objectives standing before checking tax authorities, are:

3.1. control of observance of the tax legislation, the correct calculation, completeness and timely payment in the budget of taxes, penalty fee;

3.2. control of observance of other legislation within the competence;

3.3. control of completeness and timeliness of entering into the income republican and (or) local budgets of the money from realization of the property turned into the income of the state or collection on which it is turned into the account of the unexecuted tax liability, unpaid penalty fee and also which is subject to budget contribution for the property received for own or other use;

3.4. identification, suppression and prevention of offenses in the field of the competence and accountability of persons guilty of violations of the law;

3.5. identification of not used reserves of increase in efficiency of economic activity of the payer (other obliged person) for the purpose of increase in receipt of taxes in the budget, enhancement of the tax legislation and the organization of work of tax authorities;

3.6. taking measures to ensuring collection in the budget of taxes, penalty fee, doprichislenny during checks, the imposed administrative penalties.

4. For the purpose of observance of professional ethics, non-admission of cases of compromise and ensuring own safety checking shall:

4.1. to immediately report to the direct head if it will be entrusted to it to check the organization where his relatives work, or about availability of other bases able to affect objectivity of check, for the purpose of replacement of object of check;

4.2. carry out acceptance of visitors and consultation of payers (other obliged persons) addressing to inspectorates of the Ministry of Taxes and Tax Collection, only on office places;

4.3. pay attention upon completion of acceptance of visitors to that they did not leave personal belongings in service premises of inspection of the Ministry of Taxes and Tax Collection;

4.4. not accept from strangers any things for transfer to other officials of tax authority including under the pretext of their absence;

4.5. not leave strangers in service premises of one without presence other employees of tax authority;

4.6. not carry on telephone conversations with the checked payer (other obliged person) or his representatives, not concerning questions of conducting check;

4.7. make delivery of the inspection statement, withdrawal at the payer (other obliged person) of documents with participation of other officials of tax authority (or with involvement of representatives of law enforcement agencies);

4.8. to immediately report to the head of tax authority about cases of threats, blackmail and attempts of bribery from the payer (other obliged person) (his representatives);

4.9. carry out other obligations established by the legislation and (or) approved by the head of tax authority.

Chapter 3. Obligations and the rights of officials of tax authorities when conducting checks

5. When conducting checks officials of tax authorities shall:

5.1. be effective in strict accordance with the legislation;

5.2. not violate the rights and legitimate interests of the payer (other obliged person), to be polite, attentive and correct with the payer (other obliged person) or his representatives, not to degrade their honor and advantage;

5.3. exercise control of observance of the tax legislation, the correct calculation, complete and timely tax payment, penalty fee, and also control of observance of other legislation within the competence;

5.4. according to the procedure, established by the legislation to carry out tax and exit audits;

5.5. demand from payers (other obliged persons) of elimination of the revealed violations of the tax legislation, and also other offenses and to control execution of these requirements;

5.6. transfer (to hand) to the payer (other obliged person) or his representative the decisions concerning these persons in the terms established by tax and other legislation personally (on receipt) or otherwise, testimonial of the date of receipt of this decision or on date of the direction of the corresponding registered mail at the place of residence or in the location of the payer (other obliged person);

5.7. follow tax secret and storage precautions of information about payers (other obliged persons) according to article 79 of the Code;

5.8. accept and register statements, messages and other information on violations of the tax legislation and to perform in accordance with the established procedure their check;

5.9. transfer to law enforcement agencies according to their competence materials of checks on the facts of violations;

5.10. collect according to the procedure, established by the Code, the unpaid (not completely paid) amounts of taxes, penalty fee.

5.10.1. perform the decrees on imposing of administrative punishment issued by officials of tax authority in the form of the prevention and penalty.

6. When conducting checks officials of tax authorities have the right:

6.1. receive from the payer (other obliged person) information, necessary for check, and (or) the documents concerning activities and (or) property of the checked payer (other obliged person);

6.2. cause in tax authorities of payers (other obliged persons), and also other persons having documents and (or) information on activities of payers (other obliged persons) concerning which it is performed;

6.3. declare petitions for deprivation of the organizations and individual entrepreneurs of special permissions (licenses) for implementation of certain types of activity;

6.4. declare petitions for recognition by the performed payer (other obliged person) of activities illegal in case of violation of established procedure of its implementation, and also recognition of transactions (agreements) invalid;

6.5. receive from other state bodies, the organizations and physical persons on a grant basis necessary for accomplishment information and documents, including the conclusions of the corresponding specialists, experts of the obligations assigned to tax authorities;

6.6. when conducting check to check at officials of the organizations and physical persons the identification documents, ledgers and other documents of accounting and (or) tax accounting, statistic and accounting reports, balances, accounts and other documents necessary for calculation and tax payment, cash in cash desk and at advance holders, securities and other property, and also according to the procedure and the cases established by the legislation, to make personal inspection and examination of the things which are in case of them, documents, values and vehicles;

6.7. stop transactions of payers (other obliged persons) on their accounts in banks in cases and procedure, stipulated in Clause 53 Codes;

6.8. access checking for the territory or to the room of the payer (other obliged person);

6.9. appoint inventory count of property of the payer (other obliged person) and to seal cash desks, rooms, storage locations of documents and (or) property of the payer (other obliged person);

6.10. for the purpose of tax control according to the procedure, determined by the legislation to create tax posts, providing finding of officials of tax authorities in the territory and (or) in rooms of the payer (other obliged person);

6.11. make in competent authorities offers on suspension of departure out of limits of the Republic of Belarus of physical persons before repayment of debt on the tax liability by them;

6.12. carry out according to the procedure, determined by the legislation, test purchases of inventory items and control order placements on performance of works, rendering services for compliance with law check, including established procedure of acceptance of cash, procedure of currency transactions at the payer;

6.13. withdraw when conducting exit check according to the procedure, stipulated in Clause 76 Codes and this Instruction, documents of the payer (other obliged person), including the electronic documents which are stored on machine carriers (diskettes, CD disks, streamer cartridges, flash drives, etc.) and (or) on the equipment (the system unit of the computer (server); the cash summing-up registers; special computer systems; taximeters; ticket printing machines, etc.), by temporary (for the term of no more than a month) withdrawals of machine data carriers and (or) the equipment. If necessary term can be prolonged according to the order of the head of tax authority;

6.14. in the cases and procedure provided ПИКоАП and this Instruction to make withdrawal of the documents important for decision making on the case of administrative offense, tools or means of making of administrative offense, income gained owing to making of administrative offense, and also objects of administrative offense for which making their confiscation is provided;

6.15. in the procedure established by the legislation to get acquainted in organizations of banks with authentic documents, accounts, and also to receive in necessary cases of the data, reference and copy of the documents connected with transactions of the checked payers (other obliged persons) on condition of accounts and turnovers on them, about condition of the credits allotted by it and on other questions arising during check;

6.16. impose according to article 54 of the Code, article 8.7 ПИКоАП, Item 7 of the Presidential decree of the Republic of Belarus of June 30, 2006 No. 419 "About additional measures for regulation of the tax relations" (The national register of legal acts of the Republic of Belarus, 2006, No. 106, 1/7707) and this Instruction arrest on property of payers (other obliged persons), offenders;

6.17. in case of absence at the payer (other obliged person) of the documents of accounting and (or) tax accounting and other documents connected with the taxation, the tax authority has the right to determine the amount of the taxes which are payable in the budget based on data on cash flow by accounts of the payer (other obliged person) in bank and (or) the data received about specified persons from other bodies, the organizations and physical persons or in the settlement procedure determined by the Section VII of this Instruction based on the information about payers (other obliged persons) who are engaged in similar types of activity;

6.18. require from the checked payer (other obliged person) the copies of documents and the statement from them certified by the signature of the authorized officer and seal of this payer (for individual entrepreneurs and physical persons - certified by their signatures), and also signings of the inspection statement, including intermediate, or references of check by the head of the organization (separate division of the organization), in case of its otsutstviipredstavitel of the organization (separate division of the organization) or the individual entrepreneur, in case of its otsutstviipredstavitel of the individual entrepreneur, and also person performing functions of the main thing (the senior as the main thing) accountants of the checked subject of business activity (separate division of the organization);

6.19. take measures for accountability of persons, actions (failure to act) of which entailed violation by the payer (other obliged person) of the legislation governing the economic relations;

6.20. perform other actions according to the legislation.

Section II. The inspections which are carried out by tax authorities

Chapter 4. Types of the inspections which are carried out by tax authorities

7. Tax authorities according to the Code perform tax audits, and according to other legislation, control of which observance is imposed on tax authorities, checks of financial and economic and other organization activity and physical persons.

Check of financial and economic and other activities of legal entities and physical persons - method of control in the course of which legality and reliability of the made economic and financial activities on one or several interconnected directions of financial and economic activities of legal entities and physical persons, and also observance of other legislation by them are established control for which observance is imposed on tax authorities, except for control in the course of which correctness of calculation and tax payment is performed.

8. For the purpose of reducing number of checks of the same payer (other obliged person) tax authorities, as a rule, combine conducting tax audit with check of financial and economic and other organization activity and physical persons. Such check is exit check.

Exit check, including check of financial and economic and other activities, is carried out according to Procedure and this Instruction.

Chapter 5. Types of tax audits

9. Tax audit check which subject is studying of the accounting reports and balances, tax declarations (calculations), registers of tax accounting, and also other necessary documents and data connected with the taxation, validating calculations and timeliness of payment by the payer (other obliged person) of taxes, and also execution by the payer (other obliged person) of other requirements of the tax legislation is recognized.

10. Tax audits are divided by the basis of appointment on planned and unplanned which planning and appointment are performed according to Procedure and decisions of Council for coordination of control activities in the Republic of Belarus.

11. Tax audits by types are divided into cameral and exit tax audits.

Exit tax audits can be complex, raid, thematic and counter.

Chapter 6. Cameral tax audit

12. Cameral tax audit is carried out in the location of tax authority on the basis of tax declarations (calculations), documents confirming the fact of availability of receivables, other documents submitted by the payer (other obliged person) and connected with the taxation and also documents and data on activities of the payer (other obliged person) which are available for tax authority including on its state registration.

During cameral tax audit correctness of calculation by the payer (other obliged person) of taxes, justification of application of privileges, timeliness of transfer of the retained taxes in the budget, observance by payers (other obliged persons) of established procedure of forming of authorized fund, compliance of net assets value of the payer (other obliged person) to the size of authorized fund established in constituent documents, factual determination of non-realization of business activity within twelve months in a row (except for the period of non-realization by the individual entrepreneur of business activity during execution of the sentence connected with restriction of the right of occupation with business activity of the resolution on imposing of administrative punishment in the form of deprivation of the right to be engaged in certain activities) and not directions to tax authority of the message on the reasons of non-realization of such activities are established, the tax discharge on value added (далееНДС) and excises on the goods imported from the territory of the Russian Federation on the territory of the Republic of Belarus, completeness and timeliness of accomplishment by the tax agent of obligations on deduction of the amounts of taxes, observance of requirements of the legislation on carrying out statutory audit of reliability of annual accounting (financial) accounts and submission to tax authority of the conclusion about its results and other questions.

When conducting cameral tax audit the tax authority has the right to request additional data at the payer (other obliged person), to receive explanations and documents.

Cameral tax audit is carried out without issue of the instruction on its carrying out about what it is specified in the statement which is drawn up following the results of cameral tax audit.

Day of purpose of cameral tax audit is day of creation of the act of cameral check, and day of creation of the act of cameral tax audit day of signing of the inspection statement checking is considered.

13. In case of establishment of the facts of violations of tax and other legislation results of cameral check are drawn up by the inspection statement according to appendix 1 to this Instruction. The procedure for delivery of acts of cameral checks, their registration and accounting, pronouncement on them of the decision and its appeal is established in relation to the requirements imposed to conducting exit tax audits, stated in the Section VIII of this Instruction.

In the absence of violations of the tax legislation by the official of tax authority data from the tax declaration (calculation) are entered in the computer database without creation of the reference of check and on the tax declarations (calculations) provided by the payer (other obliged person) are with own hand made by this person record: "Is checked" also the personal signature then tax declarations (calculations), declarations are filed the payer (other obliged person).

Execution of the act of cameral check in case of collection from the payer (other obliged person) of penalty fee for untimely execution of the tax liability, and also for suspension of account transactions of the payer (other obliged person) in case of non-execution factual determination (incomplete execution) of the tax liability or non-presentation in tax authorities of documents of financial accounting, special permissions (licenses), other documents (data) for conducting tax audit is not required.

Chapter 7. Exit tax audit

14. Exit tax audit is carried out, as a rule, in the location of the payer (other obliged person) (or in inspection of the Ministry of Taxes and Tax Collection in the cases determined by this Instruction) by studying of completeness and correctness of reflection in accounting and (or) tax accounting by the payer (other obliged person) of the transactions exerting direct or indirect impact on the amounts of the taxes, with the subsequent comparison determined during check of the actual sizes of the amounts of taxes with reflected by the payer (other obliged person) in tax declarations (calculations) and other documents connected with calculation of the taxes represented to tax authority during the period which is exposed to check.

15. Exit tax audit can be complex or thematic:

15.1. when conducting complex exit tax audit questions of payment (deduction and transfer) in the budget of all taxes which obligation of payment is assigned according to the legislation to the checked payer (other obliged person), and (or) identifications of property and the payer's assets (other obliged person), its receivables for collection at their expense of taxes, charges, penalty fee for the period are subject to studying:

from the date of state registration of the payer (other obliged person) (if he was not checked by tax authorities from the moment of registration) or from the date of actual start of business activity (in case of implementation of such activities without state registration and without registration in tax authorities);

from the date established by the legislation for submission of tax declarations (calculations) for taxes, following the period covered by the previous check and before the date established by the legislation for delivery of tax declarations (calculations) before start date of the current exit check.

The specified tax periods which are subject to complex check remain invariable and the additional instruction is not written out if during check there was need of check of question of offsetting or return of excessively paid amounts of tax, penalty fee in the presence of the written application of the payer (other obliged person). In such cases the additions providing check of the called questions for the periods specified in the statement of the payer (other obliged person) are made to earlier issued instruction.

During complex check the questions reflected in Item 46 of this Instruction without fail are subject to check.

In case it is performed under the resolution of criminal prosecution authority or based on court resolution, the period of check and the specific list of the questions which are subject to check are approved with the body which appointed (initiating) check;

15.2. during conducting thematic exit tax audit questions of payment of separate taxes which obligation of payment is assigned according to the legislation to the checked payer (other obliged person), and also other questions carried by the legislation to competence of tax authorities are studied.

16. Thematic exit tax audits of studying of the reasons of formation of the tax debt, and also identification of property and the payer's assets (other obliged person) for the address of collection on them the formed tax debt, to charges, penalty fee and checks of observance of accounting treatment, storage and destruction of the forms of the strict reporting registered in the State register of forms of the strict reporting are drawn up by the act (reference) of any form; thematic exit checks concerning receivables availability for the address of tax collection, charges, penalty fee for the account of means of debtors of the payer (other obliged person) are drawn up by the reference of availability of receivables at the payer (other obliged person) according to appendix 2 to this Instruction and the procedure for consideration and decision making established by this Instruction does not extend to them.

Chapter 8. Counter exit tax audit

17. Counter exit tax audit is carried out for the purpose of establishment of the actual reflection in accounting and (or) tax accounting of the checked payer (other obliged person) of the financial and economic activities performed with other payers (other obliged persons) concerning whom scheduled or unscheduled tax audits are carried out.

18. Conducting counter exit tax audits is performed by comparison of the different copies of the same document on content and also which are available for the checked payer (other obliged person) of records, documents and actual data with the corresponding records, documents and actual data which are at other payers (other obliged persons) from whom are received or to which money, material values and documents are issued.

Chapter 9. Raid tax audit

19. Raid tax audit is the check of financial and economic activities directed to operational identification of violations of the acts of the legislation governing the economic relations is direct at the time of their making.

Raid check is one of methods of control of tax authorities of payers (other obliged persons) regarding the economic activity which is directly connected with acceptance of cash in case of sales of goods, rendering services and performance of works. By raid check control of observance of tax and other legislation is exercised.

20. Raid inspection is carried out by tax authorities in places of the activities of payers (other obliged persons) connected with:

acceptance of cash from buyers (clients);

production, performance of works (rendering services);

storage and movement of inventory items.

The purpose of raid check are control of observance of the tax legislation, and also requirements to conducting financial accounting and registration of separate financial and economic activities, establishment of the facts of the unregistered business activity or activities on which occupation special permission (license), gathering of intelligence, verification of statements and claims of the organizations and physical persons is required.

Chapter 10. Check of financial and economic activities as type of exit check

21. When conducting check of financial and economic and other organization activity, individual entrepreneurs and physical persons observance of legislation regulations by them is established (except for the tax legislation), control for which observance is imposed on tax authorities.

22. During check of financial and economic activities tax authorities check observance by the organizations and (or) individual entrepreneurs, and also physical persons of the procedure established by the legislation:

obligatory sale of part of currency earnings;

issues of licenses and implementation of activities on which receipt of special permission (license) is required;

calculations between subjects of business activity;

addresses of oil liquid fuel in the Republic of Belarus;

rules of conducting cash transactions;

production and turnover of alcoholic, non-food alcohol-containing products and non-food ethyl alcohol;

production and turnover of tobacco raw materials and tobacco products;

markings of goods control (identification) signs;

obtaining and target use of foreign free aid, and also the property and means received from realization of such help, the international technical assistance, provision and use of the free (sponsor's) aid;

accounting and use of forms of the strict reporting.

Tax authorities also check questions of observance of other legislation, control of which is imposed on tax authorities.

Section III. Procedure for planning and conducting exit checks

Chapter 11. Main requirements for planning of exit checks. Coordination of exit checks by tax authorities with other controlling and law enforcement agencies

23. Scheduled exit inspection is the check included in the coordination plan of control activities in the Republic of Belarus or in the area Minsk) (further - the coordination plan of control activities).

Scheduled exit inspections of the organizations and individual entrepreneurs are carried out only after their inclusion in the coordination plan of control activities.

Inspectorates of the Ministry of Taxes and Tax Collection for areas (cities) approve with inspectorates of the Ministry of Taxes and Tax Collection for areas and Minsk lists of the subjects of business activity which are subject to inclusion in the coordination plan of control activities regarding need of their check.

The basis for inclusion of the payer in the coordination plan of control activities are:

analysis results of tax declarations (calculations) and other documents submitted by the payer (other obliged person) to tax authority and connected with the taxation;

analysis results of information resources, including computer databases, and also data on date of the last exit tax audit;

materials of raid checks;

notices (with indication of the term of conducting check) tax authority in which on the registry the payer paying taxes in centralized procedure, its structural division (branch) which arrived in tax authority in the place of registration stays;

orders of the controlling, law enforcement, judicial authorities, heads of higher tax authorities;

the established frequency of conducting exit tax audits;

other data collected and accumulated by tax authorities in accordance with the established procedure.

Besides, the coordination plan of control activities joins the subjects of business activity which are subject to liquidation.

At the same time inclusion of checks in the corresponding coordination plan of control activities is performed only on condition of specifying by tax authority specific subjects of check, the subject of business activity which is subject to check and the term of conducting such check.

24. Frequency of conducting scheduled complex exit inspections is established:

24.1. once a year for payers (other obliged persons) who have amount of the paid taxes of charges (duties) in republican and local budgets following the results of previous year constitutes in total expression at least 50% of total amount of the paid taxes, charges (duties) by the organizations and individual entrepreneurs staying on the registry in the relevant tax authority and (or) by which were offset (are returned) from the budget of the amount of excess of the tax deductions over the VAT amounts estimated on the realization exceeding 20% of total amount of the offset (returned) VAT amounts according to statements of the payers staying on the registry in the relevant tax authority;

24.2. at least once in two years for the organizations and individual entrepreneurs whose amount of taxes considerably decreased (taking into account index - deflator of GDP) in comparison with the same period of last year in case of minor change of the received revenue and also for individual entrepreneurs at whom costly part constitutes 90 and more percent from the received revenue;

24.3. at least once in 5 years:

24.3.1. for payers (other obliged persons) who provided accomplishment of the following conditions:

absence of debt on taxes;

lack of violations by results of checks of departmental control and auditing service or availability of annual positive audit opinions about reliability of accounting (financial) records for subjects of business activity which according to the legislation of the Republic of Belarus are subject to statutory audit;

application of simplified taxation system by individual entrepreneurs;

24.3.2. for the non-profit organizations which are timely representing tax declarations (calculations) in case of execution of the tax liabilities to the time established by the legislation or submission of information to tax authority in the place of registration about non-realization of financial and economic activities;

24.3.3. for individual entrepreneurs - payers of the single tax from the individual entrepreneurs and other physical persons who are monthly paying the single tax (except for the individual entrepreneurs realizing excise goods), in case of lack at them of the tax debt and violations of the law when conducting raid checks;

24.4. at least once in three years for the organizations and the individual entrepreneurs who are not stated above;

24.5. within year from the date of state registration or registration for the newly created organizations (their branches, representations) of private pattern of ownership (for the purpose of anticipation of pseudo-business activity).

25. When planning checks of the subjects of business activity having departmental subordination annual plans of checks of departmental control and auditing service are considered. Planning of carrying out in the first half of the year of checks of the subjects planned by departmental control and auditing services to carrying out in the second half of the year is not allowed.

26. Scheduled exit inspections of the same payer (other obliged person) can be carried out no more once within calendar year (if other is not established by the legislation), except as specified, when the payer (other obliged person) made the decision on liquidation (the activities termination), or before giving in court of the statement for bankruptcy (economic insolvency) of the payer (other obliged person).

27. Based on the semi-annual coordination plans of control activities approved by Council for coordination of control activities in the Republic of Belarus quarter schedules of exit checks are constituted.

Quarter schedules of exit checks are brought to the attention of payers (other obliged persons) by their placement at the information stands equipped in premises of tax authorities.

For the purpose of coordination of control activities of graphics of exit checks are provided on requests of state bodies, authorized to perform payers (other obliged persons).

In case of the address of the payer (other obliged person) or his representatives and in the presence at the payer (other obliged person) of reasonable excuses (sickness absence or stay on the next leave (in business trip) the responsible official, carrying out audit, etc.) scheduled inspection in coordination with collaborators and Council for coordination of control activities in the Republic of Belarus can be postponed for later period.

28. Transfer and (or) prolongation of terms of conducting scheduled exit inspections is made by the head of tax authority based on the service records checking and (or) chiefs of departments. Transfer and (or) prolongation of terms of checks of payers (other obliged persons) included in the coordination plan of control activities is allowed in coordination with Council for coordination of control activities in the Republic of Belarus (councils on coordination of control activities in areas, Minsk).

Changes are brought in the coordination plan of control activities for cancellation or change of terms of conducting check only in coordination with Council for coordination of control activities in the Republic of Belarus (councils on coordination of control activities in areas, Minsk) taking into account opinion of bodies of non-departmental financial control (collaborators).

29. At the request of the head of tax authority unscheduled thematic exit tax audits are without fail carried out under the circumstances specified in Item 52 of article 69 of the Code.

30. Unscheduled inspection on the bases which are not specified in Item 29 of this Instruction is carried out at the request of the President of the Republic of Belarus, the Prime Minister of the Republic of Belarus and his deputies, the Chairman of the State Control Committee of the Republic of Belarus and his deputies, chairmen of the State Control Committees of areas and their deputies, councils on coordination of control activities in the Republic of Belarus or areas Minsk), the Minister of Taxes and Tax Collection and his deputies, heads of inspectorates of the Ministry of Taxes and Tax Collection of the Republic of Belarus for areas and Minsk and their deputies (concerning subordinate tax authorities), authorized officers of law enforcement and judicial authorities.

Council for coordination of control activities in the Republic of Belarus is informed on carrying out the specified unscheduled inspections (council on coordination of control activities in area or Minsk).

Unscheduled exit inspection is, as a rule, carried out without prior notice the payer (other obliged person).

31. Unscheduled exit inspection at the request of the law-enforcement, judicial, controlling and other representatives on that state bodies, (officials) is carried out based on such orders sent, as a rule, to the Ministry of Taxes and Tax Collection of the Republic of Belarus or inspectorate of the Ministry of Taxes and Tax Collection of the Republic of Belarus for areas and Minsk.

32. Justification of purpose of the unscheduled exit inspection which except for is carried out at the request of the President of the Republic of Belarus, the Prime Minister of the Republic of Belarus and his deputies, the Chairman of the State Control Committee of the Republic of Belarus and his deputies, councils on coordination of control activities in the Republic of Belarus or areas Minsk), can be appealed in higher tax authority or in the relevant Council for coordination of control activities in the area Minsk) or in Council for coordination of control activities in the Republic of Belarus.

Submission of the claim does not stop conducting unscheduled exit inspection.

Chapter 12. Main requirements for preparation and organization by tax authorities of exit checks

33. Exit check (except the counter exit check or exit inspection which is carried out to destination higher tax authority or under the resolution of law enforcement and judicial authorities) is carried out checking tax authority in which on the registry the payer (other obliged person), and (or) officials of the Ministry of Taxes and Tax Collection, inspectorates of the Ministry of Taxes and Tax Collection for areas Minsk) stays.

34. Preparatory work in the course of which checking shall shall precede conducting check:

34.1. with use of the computer program to analyze the Ministries of Taxes and Tax Collection provided to inspection by the payer (other obliged person) tax declarations (calculations) and balance sheets (reports) for the purpose of detection of discrepancy of proportions between the interconnected types of tax and the taxation objects, and also the main indicators of financial and economic activities of the payer (other obliged person) (including in dynamics on the accounting periods);

34.2. check justification of application of privileges on taxes and lack of arithmetic mistakes in the tax declarations (calculations) provided by the payer (other obliged person);

34.3. analyze materials of raid checks, the previous acts of exit tax audits for the purpose of acquaintance with nature of the violations of the tax legislation established earlier, check completeness and timeliness of accomplishment by the payer (other obliged person) of requirements of tax authorities for elimination of the violations revealed earlier;

34.4. study regulatory legal acts on the organization of economic activity and accounting and (or) tax accounting, determination of tax base and calculation of the taxes connected with specific activities of the checked payer (other obliged person) and also the typical mistakes revealed by tax authorities in this field of activity;

34.5. study in tax authority the answers and explanations sent to the payer's address (other obliged person) in connection with the requests arriving from it;

34.6. study information on registration of the cash summing-up registers, special computer systems, ticket printing machines, taximeters, tickets of admission, programs (booklets);

34.7. make selection of data in the databases which are available in tax authority about transactions of the payer (other obliged person) who is subject to check;

34.8. find out according to the State register of payers (other obliged persons) of data on the organizations, as the founder (owner) of property of which the payer (other obliged person) who is subject to check or founders (owners) of property of the payer (other obliged person) - the organizations act;

34.9. study the provided references (data) on the income of physical persons;

34.10. inform the payer (other obliged person) (his representatives) in writing or by phone on start date of the appointed scheduled exit inspection and to tell him that he has the right prior to check to provide tax declarations (calculations) with the made changes and additions.

The questions which arose at this Item checking in case of fulfillment of requirements are subject to inclusion in the program of check and examination during check of the payer (other obliged person).

35. Based on the analysis of the above-stated sources checking develops the program of check providing additional (to specified in Items 46, to the 47th this Instruction) the list of the questions which are subject to check and also the period which is subject to check which affirms person who appointed check. The program of check is not developed:

for check of correctness of deduction and budget contribution of the income tax amounts from physical persons according to income gained in the place of the main work (service, study);

for counter checks;

in other cases which are not requiring detailed refining of the actions checking.

In case of the direction on check of group checking (more than 2 people) the head of group based on the program of check distributes between checking specific questions and (or) the periods of check. Besides, the program can be the schedule of check on specific questions for the organization of work checking.

In cases when it is performed under the resolution of criminal prosecution authority or by determination (resolution) of court or other law enforcement or monitoring bodies, the specific list of the questions which are subject to check is approved by the body which appointed (initiating) check.

At the same time it must be kept in mind that by Item 3 of article 82 of the Code involvement of tax authorities for accomplishment of the obligations which are not assigned to them by legal acts is forbidden.

36. During preparation checking in accordance with the established procedure the instruction on the conducting check signed by the head or the authorized deputy of tax authority is drawn up.

In the instruction conducting exit checks it shall be without fail specified:

the name of the monitoring body performing;

the name of the subject of business activity (surname, name, middle name of the individual entrepreneur, physical person) concerning which it is performed;

surname and initials checking (checking), its position (positions);

check subject;

term of conducting check.

In case of conducting raid checks in case of impossibility to determine the name of the legal entity or surname, the name, middle name of the individual entrepreneur in the instruction is specified the place (territory) of its carrying out.

If necessary based on the specified instructions counter inspections of the subjects of business activity performing financial and economic activities with subject of business activity concerning which according to the instruction it is performed can be carried out.

In case of need conducting checks of several subjects of business activity on single questions the instruction is issued on conducting checks of several subjects who are engaged in certain type of activity.

Exit complex, thematic and counter inspections are carried out based on the instruction according to appendix 3 to this Instruction, and raid checks - according to appendix 4 to this Instruction, issued checking and valid in case of presentation checking official IDs. Accounting treatment for the issued instructions on conducting checks, and also sample of the book of accounting of instructions on check (audit) are established by Council of Ministers of the Republic of Belarus.

In case of the direction higher tax authority (The Ministry of Taxes and Tax Collection of the Republic of Belarus, inspectorate of the Ministry of Taxes and Tax Collection for area (across Minsk), inspectorate of the Ministry of Taxes and Tax Collection for the city) checking for the administrative territories which are not serviced by this inspection of the Ministry of Taxes and Tax Collection, the instruction is issued by higher tax authority or according to its order inspectorate of the Ministry of Taxes and Tax Collection for place of employment of checking.

Chapter 13. Procedure for conducting exit check by tax authority

37. Access to the territory or to the room of the payer (other obliged person) checking, directly performing, is performed in case of presentation by these persons of official IDs and instructions of tax authority about conducting exit check.

Access to the payer's territory (other obliged person) for conducting counter check of its relations with the checked payer (other obliged person) is performed in case of presentation of the official ID and instruction of tax authority to the payer (other obliged person) concerning which exit inspection is carried out.

38. Officials of the tax authorities performing to premises are allowed according to the legislation.

Illegal hindrance to access for the officials of tax authority performing, to the territory or to the room (except for premises) the payer (other obliged person) attracts responsibility, stipulated by the legislation.

39. Before conducting exit check checking shall:

be provided to the head, the chief accountant of the organization (separate division), the individual entrepreneur, and in case of their absence - to their authorized deputies or other authorized representatives;

inform specified persons on the beginning of exit check;

show to specified persons official IDs and the instruction on conducting check for acquaintance with it under the signature;

enter necessary data in the book of accounting of checks and ratify them.

At the same time checking approve the procedure and the venue of check, operating mode and other questions connected with providing proper conditions for conducting check.

In cases of absence of the head of the organization, the authorized representative of the organization in connection with not position assignment or dismissal, lack of opportunity to establish location of the organization, the residence of the individual entrepreneur in the instruction on conducting check the corresponding entry is made and checking start check. At the same time the copy of the instruction goes to the head of the organization (other authorized representatives) of the payer (other obliged person) at the place of residence according to the data which are available for tax authorities, the registered mail with the assurance of receipt.

In case of the absence of the foreign organization (registered in accordance with the established procedure structural division, her authorized representatives) in the territory of the Republic of Belarus the instruction on conducting exit check is constituted in duplicate, one of which is sent by mail by the registered mail with the assurance of receipt in the location of the foreign organization according to the data which are available for tax authorities. On the second copy the mark about the direction of the first copy to the foreign organization is put down.

The payer (other obliged person) (his representatives) on the instruction the mark about acquaintance becomes. At the request of the payer's representatives (other obliged person) they are given opportunity to copy the instruction issued checking for conducting check.

Date of delivery to the payer (other obliged person) (his representatives) of the instruction on conducting exit check for acquaintance or date of the direction it by mail is start date of check.

If necessary its rights and obligations are explained to the payer (other obliged person) (his representatives).

40. The checks checking on initial stage get acquainted with organizational structure, specify availability of separate divisions, working conditions, types of the performed activities, production organization, accounting policy, results of the audit and the inspections which are carried out by other monitoring bodies, the location of means of production, warehouses and other rooms, the granted licenses, system established primary and accounting and (or) tax accounting document flow of the payer (other obliged person) and if necessary bring in coordination with the head of tax authority of change in the program of conducting check, and also specify terms of conducting check.

41. The information and (or) documents, necessary for check, concerning activities and (or) property of the checked payer (other obliged person) checking the checked payer (other obliged person) having the right to request at, state bodies, other organizations and physical persons.

Person to whom the request about submission of information and (or) documents is addressed shall no later than three working days from the date of receipt of the specified request to direct or issue them to the official of tax authority requiring the specified information and (or) documents or to give about absence at it requested to information and (or) documents.

Documents are presented in the form of the copy certified by the payer (other obliged person), state body, other organization if other procedure for assurance of the copy is not established by the legislation, and in case of impossibility of submission of copies originals of documents are represented.

The documents submitted for check in foreign language shall have translation into Russian certified notarially. In case of submission of such documents by physical persons transfer shall be executed and certified by person having the right to implementation of such activities.

Refusal of the payer (other obliged person) of issue requested by tax authority when conducting verification of information and (or) documents or non-presentation them at the scheduled time attract responsibility, stipulated by the legislation.

42. In case of refusal of the payer (other obliged person) of issue requested when conducting verification of information and (or) documents tax authority has the right to make their withdrawal according to the procedure, established by Chapter 33 of this Instruction.

43. Exit inspection is, as a rule, carried out in the working days, in working hours and in the location of the payer (other obliged person) (raid inspection can be carried out in any day). In case of discrepancy of operating mode of the payer (other obliged person) with working hours of tax authority or absence at the payer (other obliged person) of rooms and (or) conditions for placement checking and also at the discretion of checking check can be performed indoors in the location of tax authority.

In case of conducting exit check in the office of tax authority acceptance and return of the documents submitted by the payer (other obliged person) for check is performed checking only in the systematized type in the folders numbered according to sheets. The documents acceptance fact on check is drawn up by creation of the act of acceptance return of documents in form according to appendix 5 to this Instruction in which are specified: whom and from whom documents, the name of the accepted folders with documents with indication of the number of sheets of the documents containing in each folder are accepted.

Return of documents to the payer (other obliged person) (his representatives) is carried out only after check of safety of documents by it. The payer (other obliged person) (his representative) autographic record on the first copy of the act of acceptance return of documents testifies to availability (absence) of claims on safety of the documents submitted for check. The act of acceptance return of documents is fastened with signatures of the payer (other obliged person) (his representative) and checking.

Acts of acceptance return of documents for check join the inspection statement as appendix.

The act of acceptance return of the documents connected with tax payment is not constituted if verification of the documents submitted to inspection of the Ministry of Taxes and Tax Collection is made in the presence of the payer's representative (other obliged person) and comes to the end within one working day.

44. Tax declarations (calculations) with the made changes and additions for the tax or accounting period subjected to check provided by the payer (other obliged person) to tax authority during check are not taken into account in case of creation of the inspection statement.

At the same time checking are not taken into account and are not considered in case of removal of results of check the beginnings of check provided by the payer in day or during its carrying out the documents confirming the right to privileges which the payer (other obliged person) in the checked period did not use, except as specified, when privileges were not considered by other obliged person (tax agent) in case of calculation of the income tax by it from physical persons and provided that the documents confirming the right to these privileges for the checked period are provided by the payer to the period preceding day of the beginning of check.

At the same time, if during check the size of tax base is adjusted that will entail increase in the amount of the tax benefit which is partially used by the payer (other obliged person), checking shall provide privilege in full provided that the payer (other obliged person) already used the specified privilege and all necessary data and documents confirming the right to this privilege were already provided.

In case of suspension of check for recovery by the payer (other obliged person) of accounting and (or) tax accounting the accounting recoveries which are handed over for the period tax declarations (calculations) with the made changes and additions are not taken into account in case of removal of results of check. The checked period can be increased before the date established by the legislation for submission of tax declarations (calculations) before date of renewal of check.

In case of maintaining by the payer (other obliged person) of financial accounting by means of the computer software the Republic of Belarus checking according to article 9 of the Law "About financial accounting and the reporting" has the right to demand from the payer's representatives (other obliged person) to provide the copies of documents of financial accounting on papers certified by the signature of the chief accountant (accountant) of the organization or the individual entrepreneur. Such copies of documents in case of their withdrawal are also certified by the signature checking (including with use of the facsimile checking).

With the consent of checking check of accounting entries of the payer by them (other obliged person) can be carried out also according to computer databases of the payer (other obliged person) provided that the payer's representatives (other obliged person) at own expense and by own efforts will acquaint checking with instructions for use of the automated information system (further - AIS), and also with features of conducting accounting and (or) tax accounting in AIS operated by the payer (other obliged person).

45. When conducting complex exit check, except as specified creation of the intermediate inspection statement, irrespective of the questions included in the program of check is subject to check the following questions.

46. Questions of tax audit:

46.1. whether the checked legal entity has branches, representations or other separate divisions for the purpose of the organization of work on their simultaneous check along with check of the legal entity;

46.2. whether accounting policy (technique of conducting financial accounting) is determined whether corresponds to the Law of the Republic of Belarus "About financial accounting and the reporting" and whether it is observed by the payer (other obliged person);

46.3. in what bank current accounts are opened (settlement, currency, etc.). In case of need the instruction according to appendix 6 to this Instruction about availability of money and committed transactions goes to the servicing bank;

46.4. whether there correspond data of bookkeeping registers to data of the ledger, balance and appendices to it, calculations for taxes, declarations;

46.5. whether there correspond data of registers of tax accounting to accounting data;

46.6. whether in a proper way source accounting documents are processed; the reasons of the corrections made to them;

46.7. whether are reflected in registers of accounting and (or) tax accounting of record, not supported by source documents; whether is available the source documents which are carried out according to registers;

46.8. whether cost of the made and goods sold (works, services) is correctly determined;

46.9. whether proceeds from sales of products, goods, works, services are correctly determined;

46.10. correctness of reflection of transactions on non-operating incomes and expenses;

46.11. condition of settlings with suppliers, buyers, other debtors and creditors and justification of education, availability and write-off of receivables and payables;

46.12. whether fixed assets, intangible assets, material values are correctly credited whether depreciation is charged and whether their revaluation according to the current legislation is made;

46.13. correctness and completeness of calculation, deduction and transfer of taxes in the budget;

46.14. justification of application by the payer of tax benefits;

46.15. when checking the individual entrepreneur all declarations and data provided by the individual entrepreneur to tax authority for the accounting period are without fail checked.

47. When checking observance by the payer of the legislation regulating financial and economic and other activities, control of which is referred to competence of tax authorities, checking shall establish:

47.1. when and in what state body the payer (other obliged person) underwent state registration; whether are observed by the payer (other obliged person) of the requirement for the timely message to tax authority about change of the data specified in the statement for registration in tax authority (for persons whose statement on accounting in tax authority is performed according to the statement), other data, stipulated by the legislation;

47.2. timeliness and completeness of forming according to the legislation of authorized fund, compliance of net assets value of payers (other obliged persons) for whom the relevant legislation establishes the minimum sizes of authorized funds, to the minimum size of authorized fund determined by the legislation;

47.3. excluded

47.4. whether the types of activity which are subject to licensing according to the current legislation with receipt of the corresponding permission (license) by the payer are performed;

47.5. whether requirements of the regulatory legal acts regulating procedure for conducting cash transactions, and also regulating procedure for acceptance of cash from buyers (clients) and calculations with use of cash are observed;

47.6. observance of rules of use of the cash summing-up registers and special computer systems in case of sales of goods, uses of the stipulated by the legislation documents confirming goods quality, accompanying documents, documents confirming acquisition (receipt) or goods issue for realization, etc.;

47.7. accounting treatment and uses of forms of the strict reporting;

47.8. whether the procedure for currency control in the territory of the Republic of Belarus on the questions carried by the legislation to competence of tax authorities is observed;

47.9. compliance with law, the obtaining regulating procedure and target use of foreign free aid, and also the property and means received from realization of such help, the international technical assistance, provision and use of the free (sponsor's) aid;

47.10. observance of requirements of the legislation establishing special procedure for import and turnover in the territory of the Republic of Belarus of separate groups of inventory items (further - TMTs) (the flour, grain, fish and seafood, the oil liquid fuel, goods occurring and imported from the third countries, etc.);

47.11. observance of procedure of the foreign trade transactions;

47.12. compliance with the law, regulating production, turnover and advertizing of alcoholic, non-food alcohol-containing products, non-food ethyl alcohol, tobacco raw materials and tobacco products;

47.13. observance of established procedure of calculation and payment transfer in the state trust budget funds according to the legislation;

47.14. observance by the payer of other legislation, control of which is referred to competence of tax authorities.

48. When conducting check checking the facts and circumstances, essential to acceptance of reasoned decision, shall find out all.

Chapter 14. Terms of conducting exit check

49. Terms of conducting exit checks, the checked period, number of checking are established by the head of tax authority taking into account specific objectives of check and features of the checked payers (other obliged persons).

50. The term of conducting check shall not exceed 30 working days. In the presence of the objective reasons which did not allow to complete check within 30 working days, the term of conducting check can be extended by the head of tax authority based on the service record of checking. About prolongation of review period the mark in the instruction with which the checked payer (other obliged person) gets acquainted becomes. 30 working days do not include the term necessary checking for carrying out preparatory work according to Item 34 of this Instruction, and also for writing of the inspection statement. If checking on reasonable excuse cannot continue the begun check (provision of term to the payer (other obliged person) for accounting recovery, disease checking, the direction checking for other check, etc.), the head of tax authority check stops about what the corresponding entry in earlier issued instruction with acquaintance of representatives of the payer (other obliged person) under the signature is made.

If it is performed at the request of the President of the Republic of Belarus, Council of Ministers of the Republic of Belarus, the State Control Committee of the Republic of Belarus, law-enforcement, judicial and other representatives on that state bodies, about prolongation of review periods it is reported to the body which appointed its carrying out with indication of the reasons of prolongation and the planned dates of termination of check.

Chapter 15. Procedure for conducting counter exit checks

51. Counter exit inspection is carried out based on the instruction of tax authority including based on the instructions issued on conducting exit tax audits of other payers (other obliged persons). Results of counter check are drawn up by the reference of any form with appendix to it by the certified payer (other obliged person) of copies of the documents of financial accounting concerning implementation of the checked economic activities.

The inquiry for conducting counter exit check is, as a rule, sent to inspection of the Ministry of Taxes and Tax Collection in which on the registry the payer (other obliged person) with whom relations need to be checked stays. At the same time the inquiry for conducting counter check can not be sent by the financial and economic activities connected with implementation of the expenses attributable to the costs on production and sales of products, goods (works, services) considered in case of the taxation if the amount of separately taken transaction performed with residents of the Republic of Belarus does not exceed 250 basic sizes, and with nonresidents of the Republic of Belarus - 500 basic sizes established by the legislation on date of check.

In the presence within one city of several district (city and district) inspections of the Ministry of Taxes and Tax Collection or inspectorate of the Ministry of Taxes and Tax Collection for area counter exit inspections are carried out by the Ministries of Taxes and Tax Collection checking that inspection which had need of refining of the facts or which draws up materials on the violation revealed during raid check.

The direction of requests to tax authorities of other states for conducting counter checks is performed by inspectorates of the Ministry of Taxes and Tax Collection for areas (cities), areas and the city of Minsk by the direction of the corresponding letter (with application of copies of the documents which are subject to check, or the document register, subject to check in case of their big dimensions) to the Ministry of Taxes and Tax Collection of the Republic of Belarus for the appeal in accordance with the established procedure to administrations of tax authorities of the relevant states.

Departure to other states for conducting counter exit tax audits is performed only with the permission of the Ministry of Taxes and Tax Collection of the Republic of Belarus which approves similar control actions of other states checking with tax administrations.

In case of establishment of violations of the law about taxes and entrepreneurship by the payer (other obliged person) at whom counter exit inspection is carried out the tax authority which was carrying out this inspection shall within 5 working days from the date of completion of check direct the message on the elicited facts of inspection of the Ministry of Taxes and Tax Collection in which on the registry the payer (other obliged person) stays.

For the purpose of decrease in number of the carried-out counter inspections as criteria for their appointment it is necessary to use:

availability of information on violations of the law about taxes and entrepreneurship as the checked payer, and the partner according to the transaction;

the conclusion and (or) execution of transactions, atypical for activities of the checked payer, or for the payers performing similar types of activity;

execution of the unprofitable transactions or transactions which are not providing income acquisition (profits) or receipt of minimum income (profit);

violation of requirements of the legislation for execution of the transaction, including use of invalid (counterfeit) source accounting documents;

availability of debt on settlings with partners during the long period of time (more than one year);

availability of signs of the bestovarny transaction.

52. If by the carried-out counter exit inspection it will be determined that the payer (other obliged person) in confirmation of expenses on acquisition of TMTs shows documents (commodity-transport delivery notes, invoices, etc.) payers (other obliged persons) whose existence during conducting counter checks does not prove to be true or when conducting counter checks the payer (other obliged person) (his representative) based on records of financial accounting denies the fact of leave of TMTs or confirms it on smaller quantity and cost, than is reflected in accounting of the checked payer (other obliged person), or during check not receipt established facts on accounting checked the payer (other obliged person) by TMTs, released in its address by other payers (other obliged by persons), checking shall request explanations at payers (other obliged persons) (his representatives) about the reasons established discrepancies.

In case of recognition (in writing) by payers (other obliged persons) (his representatives) of the fact of use of the documents containing false information, results of check are removed taking into account results of counter exit check.

In case of the established discrepancies with data of accounting and (or) tax accounting of the payer (other obliged person) during the carried-out counter inspection checking shall report to the head of tax authority about the revealed discrepancies for the purpose of further informing law enforcement agencies.

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