ORDER OF THE MINISTRY OF FINANCE OF THE RUSSIAN FEDERATION AND FEDERAL TAX SERVICE OF THE RUSSIAN FEDERATION

of June 14, 2011 No. MMB-7-10/371 @

About approval of Regulations of carrying out internal audit of tax authorities

For the purpose of enhancement of interdepartmental control of activities of tax authorities, providing single procedure for preparation, carrying out, registration and consideration of results of audit inspections I order:

1. Approve the enclosed Regulations of carrying out internal audit of tax authorities (further - Regulations).

2. To provide to chiefs (the acting as the chief) of structural divisions of central office of FNS of Russia, chiefs (the acting as the chief) of interregional Inspectorates of the Federal Tax Service of Russia for federal districts, heads (the acting as the head) of the Departments of FNS of Russia for subjects of the Russian Federation execution of these Regulations when carrying out audit inspections.

3. To heads (the acting as the head) of the Departments of FNS of Russia for subjects of the Russian Federation to bring this order to subordinate tax authorities.

4. Recognize invalid:

the order of FNS of Russia of 07.11.2005 No. SAE-4-12/121dsp @ "About Regulations of the organization and conducting checks of tax authorities on elimination of the violations and shortcomings revealed by audit inspections of internal audit";

the order of FNS of Russia of 09.03.2007 No. MM-4-12/10dsp @ "About approval of Regulations of carrying out audit inspections of internal audit of tax authorities";

the order of FNS of Russia of 24.07.2009 No. MM-8-1/25dsp @ "About procedure for carrying out thematic audit inspections, registrations and realization of materials by their results";

The methodical instructions about procedure for the organization and implementation of remote control of tax authorities brought to tax authorities by the letter of FNS of Russia of 27.10.2005 No. SAE-6-12/910.

5. To impose control of execution of this order on the deputy manager of the Federal Tax Service K. V. Yankov.

Approved by the Order of the Federal Tax Service of the Russian Federation of June 14, 2011, No. MMB-7-10/371 @

Regulations of carrying out internal audit of tax authorities

1. General provisions

1.1. These Regulations of carrying out internal audit of tax authorities are developed for the purpose of improvement of quality and efficiency of control of activities of tax authorities according to the Regulations on the Federal Tax Service approved by the order of the Government of the Russian Federation of 30.09.2004 No. 506.

1.2. The regulations establish single procedure for preparation and carrying out internal audit of territorial authorities of the Federal Tax Service (interregional Inspectorates of the Federal Tax Service of Russia for federal districts, interregional Inspectorates of the Federal Tax Service of Russia on the largest taxpayers, the Departments of FNS of Russia for subjects of the Russian Federation, inspectorates for areas, areas in the cities, to the cities without district division, inspections of interdistrict level, including interdistrict inspectorates for the largest taxpayers), registrations of results, decision makings by results of the booked internal audit, and also control of elimination of the violations and shortcomings revealed by internal audit (further - post-checking control).

1.3. For the purpose of differentiation of powers and responsibility internal audit will be organized and out:

FNS of Russia - concerning interregional Inspectorates of the Federal Tax Service of Russia for federal districts (further - MI FNS of Russia on FO) taking into account specifics of activities of the specified tax authorities;

FNS of Russia, MI FNS of Russia on FO - concerning the Departments of FNS of Russia for subjects of the Russian Federation and concerning interregional Inspectorates of the Federal Tax Service of Russia on the largest taxpayers;

the Departments of FNS of Russia for subjects of the Russian Federation (further - the Departments of FNS of Russia for territorial subjects of the Russian Federation) - concerning inspectorates for areas, areas in the cities, to the cities without district division, inspections of interdistrict level, including interdistrict inspectorates for the largest taxpayers.

1.4. The internal audit booked by FNS of Russia and MI FNS of Russia on FO is performed based on the order of FNS of Russia.

The internal audit booked by the Departments of FNS of Russia for territorial subjects of the Russian Federation is performed based on orders of the Departments of FNS of Russia for territorial subjects of the Russian Federation.

1.5. Under the organization and carrying out internal audit, registration and realization of its results the workers performing audit inspections shall be guided by the Tax Code of the Russian Federation, the Federal constitutional Laws, other Federal Laws, decrees and orders of the President of the Russian Federation, resolutions and orders of the Government of the Russian Federation, regulatory legal acts of the Ministry of Finance of the Russian Federation and other federal executive bodies, the orders, instructions and other regulatory legal acts regulating the questions carried to competence of FNS of Russia, orders and orders of FNS of Russia, and also these Regulations.

2. Concept, purpose, tasks, forms of carrying out internal audit of tax authorities

2.1. Internal audit of tax authorities is single system of control by higher tax authorities of activities of subordinate tax authorities regarding observance of requirements of the legislation, regulatory legal acts, and also internal documents of FNS of Russia in case of accomplishment of the tasks and functions referred to competence of FNS of Russia (except for questions of financial and economic activities).

2.2. The purposes of internal audit of tax authorities are:

studying of actual state of work of tax authority;

identification of violations and shortcomings of activities of tax authority and control of their elimination;

the analysis of the reasons established violations for the purpose of their elimination and the prevention;

increase in overall performance of tax authority.

2.3. Main objectives of internal audit:

control over the implementation of requirements of regulatory legal acts of the Russian Federation by tax authorities, and also internal documents of FNS of Russia when implementing tax administration;

the solution of the problematic issues arising at tax authorities when implementing tax administration;

rendering the practical and methodological help in increase in overall performance of tax authorities;

information collection for enhancement of tax administration;

analysis and generalization of positive work experience.

2.4. Main forms of carrying out internal audit of tax authorities:

complex audit inspection - the form of control of work of tax authority representing system of control actions for documentary check of observance of regulatory legal acts of the Russian Federation which covers all activities of the checked tax authority (except for financial and economic activities);

thematic audit inspection - the form of control of work of tax authority representing system of control actions for documentary check of compliance with law of the Russian Federation and regulatory legal acts on separate activities of the checked tax authority (single questions of tax administration);

remote audit inspection - the form of control of work of the tax authority on compliance with law of the Russian Federation relating to activities of FNS of Russia, performed remotely (without departure in the checked tax authority) with use of remote access to information resources of the checked tax authority;

post-checking control - form of control of timely, complete and high-quality execution to the checked tax authorities of the planned measures and actions for elimination of the violations and shortcomings revealed as a result of audit inspection, elimination of the reasons of their origin and non-admission of similar violations in further activities;

remote monitoring - the form of the systematic control of compliance with law of the Russian Federation relating to activities of FNS of Russia, subordinate tax authorities, performed with use of remote access to the database of the program complex "EOD System" (further - SEOD DB) or copies of DB of SEOD and to other information resources of subordinate tax authorities for the purpose of the operational identification and elimination which are available and also the prevention of possible violations and shortcomings.

3. Complex audit inspection

3.1. Planning of complex audit inspection

3.1.1. Complex audit inspections of tax authorities are performed both in planned, and in unplanned procedure.

Scheduled complex audit inspections are carried out according to the scheduled plan for half-year (year) approved by the order of the tax authority appointing checks, according to Appendix 1 to these Regulations (it is provided in two options: for the checks appointed by FNS of Russia and the checks appointed by the Department of FNS of Russia for the territorial subject of the Russian Federation).

3.1.2. The schedule of carrying out complex audit inspections is developed by inspection department of tax authorities of the Administrative and control Department of FNS of Russia (further - inspection department of tax authorities of AKU FNS of Russia), department of the Department of FNS of Russia for the territorial subject of the Russian Federation as which internal audit enters (further - department of Management as which internal audit enters), and submitted for approval to the head of the tax authority appointing checks no later than the 15th day of the last month of half-year (year). The order on approval of the scheduled plan goes to subordinate tax authorities.

3.1.3. When planning complex audit inspections it is necessary to consider following provisions:

frequency of carrying out complex audit inspections of the Departments of FNS of Russia for territorial subjects of the Russian Federation - at least once in three years, for the period, not exceeding three years of activities of tax authority preceding start date of conducting check;

frequency of carrying out complex audit inspections of interregional Inspectorates of the Federal Tax Service of Russia on the largest taxpayers - at least once in three years, for the period, not exceeding three years of activities of tax authority preceding start date of conducting check;

frequency of conducting complex inspections of the subordinate inspections which are carried out by the Departments of FNS of Russia for territorial subjects of the Russian Federation - at least once in two years, for the period, not exceeding two years of activities of tax authority preceding start date of conducting check. In the presence in the Department of FNS of Russia for the territorial subject of the Russian Federation of 18 and more subordinate inspections frequency of conducting complex checks - at least once in three years, for the period, not exceeding three calendar years of activities of tax authority preceding start date of conducting check;

in exceptional cases the checked period can be changed according to the decision of the head of the tax authority which appointed complex audit inspection;

the term of conducting complex checks shall not exceed 30 calendar days. The specified term can be prolonged according to the separate decision of the head of the tax authority which appointed check (FNS of Russia, the Departments of FNS of Russia for the territorial subject of the Russian Federation).

3.1.4. Unscheduled complex audit inspections can be appointed by the separate order of FNS of Russia (the Department of FNS of Russia for the territorial subject of the Russian Federation), for example, in case of reorganization of territorial tax authorities, position assignment or dismissal of heads of tax authorities, etc.

3.2. Preparation for carrying out complex audit inspection

3.2.1. Preparation for carrying out complex audit inspection consists of the following stages:

notifications of the checked tax authority on the forthcoming complex audit inspection with simultaneous request of the copy of DB of SEOD and other verification of information, necessary for the purposes;

the prechecking analysis of activities of the checked tax authority;

developments of the program of check;

forming of the checking group and appointment of the head of check;

determinations of the territorial tax authorities subordinated to the Departments of FNS of Russia for territorial subjects of the Russian Federation which are subject to check (for MI FNS of Russia on FO checking the Departments of FNS of Russia for territorial subjects of the Russian Federation).

3.2.2. According to the approved scheduled plan of carrying out complex audit inspections the checking tax authorities determine start dates of checks. MI FNS of Russia on FO no later than 50 calendar days, and send the Departments of FNS of Russia for territorial subjects of the Russian Federation no later than 30 calendar days prior to scheduled complex audit inspections to the checked tax authorities of the notification on the forthcoming check (Appendix 2 to these Regulations). On unscheduled complex audit inspections the specified notifications go to the checked tax authority no later than 5 calendar days prior to unscheduled inspections if other is not provided by the relevant order.

MI FNS of Russia on FO no later than 1 number of the first month of half-year in writing notify inspection department of tax authorities of AKU FNS of Russia on dates of checks.

3.2.3. On the inquiries sent by MI of FNS of Russia by FO, the Departments of FNS of Russia for territorial subjects of the Russian Federation within 15 calendar days after receipt of the notification on conducting check create and represent as of the date of receipt of request of the copy of DB of SEOD by all subordinate tax authorities and the copy of the database of the program Region complex. These copies are stored in the invariable type (fixed on the date of receipt of request) and are represented upon the demand of the head of the checking group during audit inspection.

The Departments of FNS of Russia for territorial subjects of the Russian Federation the orders (orders) determine procedure and terms of submission of copies of SEOD DB by subordinate tax authorities.

3.2.4. The prechecking analysis is carried out in the amount sufficient for preparation of the program of check, preliminary selection of the territorial tax authorities which are subject to check (for MI FNS of Russia on FO), and includes studying and the analysis of the available information from internal and external sources:

indicators of social and economic development of the region (the subject of the Russian Federation) and industry features of the administered taxpayers;

organizational and managerial structure of territorial tax authority;

statistical tax statements for the checked period of activities of tax authority. The analysis of the reporting when checking the Departments of FNS of Russia for territorial subjects of the Russian Federation is carried out in comparison with average values across the Russian Federation, on the federal district which part the checked Department of FNS of Russia for the territorial subject of the Russian Federation, and (or) indicators of the corresponding group of managements is, and when checking inspections - in comparison with average values on appropriate subject of the Russian Federation;

the indicators characterizing the level of the organization of tax administration of the checked tax authority, received from information resources;

materials of the previous complex and thematic audit inspections including which are carried out in the checked period it is direct the Departments of FNS of Russia for territorial subjects of the Russian Federation (for MI FNS of Russia on FO), and also materials of the inspections which are carried out by law enforcement and other monitoring bodies;

letters, claims and addresses of taxpayers on actions (failure to act) of officials of the checked tax authority;

other documents and materials.

Results of the prechecking analysis are fixed by analytical selections of the EOD request system (on the corresponding activities) and other documents (references) at the discretion of of persons performing the prechecking analysis.

In the Department of FNS of Russia for the territorial subject of the Russian Federation the prechecking analysis is performed by structural divisions which staff takes part in audit inspection.

3.2.5. By results of the prechecking analysis the checking tax authorities (MI FNS of Russia on FO and the Departments of FNS of Russia for territorial subjects of the Russian Federation) create the program of complex audit inspection (Appendix 3 to these Regulations) which shall contain:

the name of the checked tax authority (object of check);

the checked period of activities of tax authority;

basis for conducting check (reference to the relevant order);

term of conducting check;

the name of the tax authority performing audit inspection;

data on the head and deputy manager of check (First name, middle initial, last name, position, name of structural division and tax authority);

the checked activities;

the list of the checked questions on activities is drawn up by the stand-alone program (Appendix 4 to these Regulations);

the structure of the checking group, terms of participation in check and the checked activities are drawn up by the stand-alone program (Appendix 5 to these Regulations);

3.2.6. When forming the program of complex audit inspection it is necessary to be guided by the list of the checked activities and questions of check stated in the existing Standard program of audit inspection taking into account the list of the questions recommended for check by remote method (item 5.1.3 of Regulations, appendix 13 to Regulations) and features of the checked tax authority.

3.2.7. The exception of the program of complex audit inspection of the separate directions and questions provided by the Standard program is possible only in coordination with inspection department of tax authorities of AKU FNS of Russia (department of Management as which internal audit enters), in the presence of motivated reasons.

Note: Absence in the checking tax authority of specialists in the separate directions and questions which are subject to check is not the basis for exception of these directions (questions) of the program of complex audit inspection.

3.2.8. The inspection department of tax authorities of AKU FNS of Russia of 1 times a half-year requests from structural divisions of central office of FNS of Russia (further - structural divisions of TsA FNS of Russia) offers on change and amendment of the Standard program and Methodical recommendations about carrying out audit inspections of the organization of work on activities of tax authorities and, in case of their availability, to 1 number of the next half-year makes changes and brings them to the attention of MI FNS of Russia on FO and the Departments of FNS of Russia for territorial subjects of the Russian Federation.

3.2.9. No later than 30 calendar days prior to check the inspection department of tax authorities of AKU FNS of Russia (department of Management as which internal audit enters) requests from structural divisions of FNS of Russia (the Department of FNS of Russia for the territorial subject of the Russian Federation) problematic issues of the current activities of the checked tax authority on which when checking it is necessary to pay special attention (including by taxpayers).

Paragraph two of ceased to be valid according to the Order of the Ministry of Finance of the Russian Federation and the Federal Tax Service of the Russian Federation of 19.12.2011 No. MMB-7-10/940 @

The paragraph third ceased to be valid according to the Order of the Ministry of Finance of the Russian Federation and the Federal Tax Service of the Russian Federation of 19.12.2011 No. MMB-7-10/940 @

Structural divisions of TsA FNS of Russia (the Department of FNS of Russia for the territorial subject of the Russian Federation) send information on problematic issues to inspection department of tax authorities of AKU FNS of Russia and to MI FNS of Russia on FO (department of Management as which internal audit) no later than 5 working days from the date of receipt of request enters if in request other term is not established.

3.2.10. The structure of the checking group is created of employees of structural divisions checking (appointed check) tax authority according to the checked activities and questions of check, including the staff of inspection department of tax authorities of AKU FNS of Russia (department of Management as which internal audit enters).

Terms of sending of the checking specialists are established according to the program of check and affirm the order checking (appointed check) tax authority.

The members of the checking group are determined by the program of the check approved by the head (deputy manager), checking (appointing check) tax authority, supervising questions of internal audit.

3.2.11. The structure of the checking groups from structural divisions of TsA FNS of Russia and MI FNS of Russia on FO, if necessary, join employees of other territorial tax authorities (in coordination with heads of territorial tax authorities).

The decision on attraction to check of employees of structural divisions of TsA FNS of Russia, MI FNS of Russia on FO and territorial tax authorities is accepted by the head of FNS of Russia based on service records of structural divisions of TsA FNS of Russia and letters of MI FNS of Russia on FO with motivated reasons for need of involvement of specialists (if other is not determined by the relevant orders on purpose of complex audit inspections).

The similar form of involvement of specialists can be applied by the Departments of FNS of Russia for territorial subjects of the Russian Federation when carrying out audit inspections of subordinate tax authorities.

3.2.12. When forming of the checking group it is necessary to consider following provisions:

in audit inspection have no right to take part the employees consisting in family relation with officials of the checked tax authority;

it is forbidden to recruit in audit inspection of the employee if he in the checked period was permanent member of staff of the checked tax authority;

it is necessary to exclude cases of emergence of conflict of interest (to avoid situations when personal interest of checking can affect results of check).

3.2.13. Workers checking (appointed check) tax authority render assistance to the checking group in the form of consultations (on oral or to the written request) for the solution of the matters of argument and disagreements arising during checks between workers of the checking group and the checked tax authority.

3.2.14. The head of check - the official of the checking tax authority specified in the program of the check approved by the head (deputy manager) of the tax authority which appointed check, performing organization and conducting check, generalization of materials for its results, and also the common directorship by workers of the checking group at accomplishment of the tasks assigned to them.

3.2.15. MI FNS of Russia on FO no later than 15 calendar days prior to check represent to inspection department of tax authorities of AKU FNS of Russia the draft of the program of check with appendices (the list of the checked questions and structure verifying groups) for its coordination and statements.

At the same time the list of employees of other territorial tax authorities involved in check in coordination with their heads goes.

3.2.16. Inspection department of tax authorities of AKU FNS of Russia:

considers the introduced draft of the program of check regarding correctness of registration and completeness of inclusion in it of the activities and questions which are subject to check;

if necessary finishes the program of check together with MI FNS of Russia on FO or sends the program of check to MI FNS of Russia on FO for independent completion;

sends to the checking tax authority the approved and adopted agenda of complex audit inspection;

prepares the draft of the order of FNS of Russia on sending of the involved employees of territorial tax authorities to the checked tax authority.

3.2.17. Programs of the complex audit inspections which are carried out by FNS of Russia and MI FNS of Russia on FO are signed by the chief (deputy chief) of AKU FNS of Russia and affirm the supervising deputy manager of FNS of Russia.

3.2.18. Programs of the complex audit inspections which are carried out by the Departments of FNS of Russia for territorial subjects of the Russian Federation are signed by the head of department of Management as which internal audit enters, and affirm the head (the supervising deputy manager) of the Department of FNS of Russia for the territorial subject of the Russian Federation.

3.3. Carrying out complex audit inspection and registration of its results

3.3.1. Prior to carrying out complex audit inspection the head of check:

holds meeting with workers of the checking group on organizational matters of carrying out audit inspection. In case of need the head (deputy manager) of the checking tax authority, the chief (deputy chief) of inspection department of tax authorities of AKU FNS of Russia (department of Management as which internal audit enters), and also chiefs (deputy chiefs) of other structural divisions which directed the workers for participation in audit inspection participate in meeting;

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