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The document ceased to be valid since  February 28, 2017 according to the Order of the Ministry of Finance of the Russian Federation of  February 28, 2017 No. MMB-7-16/202 @

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

of April 20, 2015 No. MMB-7-16/163 @

About approval of Regulations of the organization of internal audit in the Federal Tax Service of the Russian Federation

(as amended on 18-10-2016)

For the purpose of enhancement of internal audit concerning territorial tax authorities of the Russian Federation, providing single procedure for preparation, carrying out, registration and consideration of results of audit inspections I order:

1. Approve the enclosed Regulations of the organization of internal audit in the Federal Tax Service (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, 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. To management of control of tax authorities (N. A. Voronov) to bring to territorial tax authorities of the Russian Federation procedure for entry into force of provisions of Regulations in 5-day time from the date of the publication of this order.

5. Recognize invalid:

the order of FNS of Russia of 14.06.2011 No. MMB-7-10/371 @ "About approval of Regulations of carrying out internal audit of tax authorities";

the order of FNS of Russia of 02.03.2012 No. MMB-7-10/133 @ "About the organization of "pilot" projects";

the order of FNS of Russia of 24.08.2012 No. MMB-7-10/575 @ "About expansion of list of participants of "pilot" projects".

6. To impose control of execution of this order on the deputy manager of the Federal Tax Service S. N. Andryushchenko.

Head of the Federal Tax Service

M. V. Mishustin

Approved by the Order of the Federal Tax Service of the Russian Federation of April 20, 2015, No. MMB-7-16/163 @

Regulations of the organization of internal audit in the Federal Tax Service

Section 1. General provisions

1.1. These Regulations of the organization of internal audit in the Federal Tax Service (further - Regulations) are developed for the purpose of improvement of quality and efficiency of control of activities of territorial authorities of FNS of Russia (further - 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 tax authorities (the Departments of FNS of Russia for subjects of the Russian Federation, 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, Interregional Inspectorate of the Federal Tax Service of Russia on pricing for the purposes of the taxation, Interregional Inspectorate of the Federal Tax Service on cameral control, Interregional Inspectorate of the Federal Tax Service of Russia on centralized data processing, 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, the Departments of FNS of Russia for subjects of the Russian Federation (including subordinate tax authorities), interregional Inspectorates of the Federal Tax Service of Russia on the largest taxpayers (further - MI FNS of Russia on KN), Interregional Inspectorate of the Federal Tax Service of Russia on pricing for the purposes of the taxation (further - MI FNS of Russia at the prices), Interregional Inspectorate of the Federal Tax Service of Russia on cameral control (further - MI FNS of Russia on KK), Interregional Inspectorate of the Federal Tax Service of Russia on centralized data processing (further - MI FNS of Russia on DPC);

MI FNS of Russia on FO (according to orders of FNS of Russia) - concerning the Departments of FNS of Russia for subjects of the Russian Federation (including subordinate tax authorities), MI FNS of Russia on KN, MI FNS of Russia at the prices, MI FNS of Russia on KK, MI FNS of Russia on DPC;

the Departments of FNS of Russia for subjects of the Russian Federation (further - UFNS) - 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 (further - IFTS).

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 UFNS is performed based on orders of the relevant UFNS.

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 Federal constitutional Laws, the Tax Code of the Russian Federation, 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, orders and orders of FNS of Russia, and also these Regulations.

1.6. Action of Regulations extends to all actions of internal audit for all activities of tax authorities of the Russian Federation (except for financial and economic activities).

1.7. The organization, coordination and control of holding the actions of internal audit performed by FNS of Russia and MI FNS of Russia on FO are performed directly by Management of control of tax authorities of FNS of Russia (further - UKNO FNS of Russia).

In UFNS the organization, coordination and control of holding actions of internal audit are exercised by inspection department of tax authorities or other structural division to which internal audit functions are assigned (further - UFNS PVA).

1.8. The purpose of internal audit is increase in efficiency of activities of tax authorities by means of identification and prevention of violations, shortcomings and risks of their making (education), and also elimination of their reasons and minimization of negative consequences.

1.9. Tasks of internal audit are:

check of observance (accomplishment) of requirements of legislative and other regulatory legal acts of the Russian Federation by tax authorities, and also acts of FNS of Russia;

complex efficiency evaluation of activities of tax authorities and reliability of internal control system;

collection and information analysis with the subsequent forming of offers and recommendations for increase in efficiency of activities of tax authorities and increase in reliability of internal control system;

providing management of FNS of Russia of the independent, timely and objective information about activities of tax authorities;

rendering the practical and methodological help to tax authorities for improvement of quality and efficiency of their activities;

the analysis and generalization of positive experience in part of application of new effective forms and methods of tax administration, for its subsequent implementation in activities of all tax authorities.

1.10. For goal achievement and accomplishment of tasks of internal audit:

efficiency and effectiveness of activities of tax authorities, and also its compliance to legislative and other regulatory legal acts of the Russian Federation, and also to acts of FNS of Russia are checked and estimated;

identification and risks assessment of inefficient activities of tax authorities are performed;

reliability and efficiency of functioning of internal control system of tax authorities, effectiveness of the control procedures put into practice, their adequacy to the existing risks and compliance to the purposes and tasks of tax authorities are checked and estimated;

the reasons of the tax authorities of violations and shortcomings revealed in activities are established and analyzed;

offers on the prevention of violations and shortcomings of further activities of the checked tax authorities are created;

creation of actions plans on elimination of the violations and shortcomings revealed by results of the carried-out audit inspections is controlled quality, completeness and timeliness of execution of the planned adjusting actions are controlled and estimated;

completeness and accuracy of the information, containing in databases and other information resources of the checked tax authorities are estimated;

timeliness, completeness, reliability and objectivity of the statistical tax statements of tax authorities represented to FNS of Russia are estimated;

information on activities of the checked tax authorities, including on reliability and efficiency of the internal control system organized in these tax authorities is provided to management of FNS of Russia (UFNS);

information on the violations revealed by results of the inspections of internal audit which are carried out for certain period (half-year, year) is analyzed and brought to the attention of all tax authorities of the Russian Federation.

Other functions answering to the purposes and tasks of internal audit directed to improvement of quality and efficiency of activities of separate tax authorities and FNS of Russia in general are carried out.

1.11. MI FNS of Russia on FO and UFNS include the events of internal audit held by FNS of Russia:

risk analysis of inefficient activities of tax authorities for the purpose of planning of audit inspections;

planning of audit inspections;

the prechecking analysis performed before carrying out audit inspections of activities of tax authorities;

audit inspections of activities of tax authorities;

post-checking control.

1.12. Concerning tax authorities audit inspections of two types are carried out: complex and thematic (in the separate directions or questions of activities of tax authorities for certain period).

1.13. Complex and thematic audit inspections can be performed as in the location of the checking tax authority (remotely), and with departure in the location of the checked tax authority. Audit inspection can be combined if within such check one directions (questions) of activities of tax authority are checked remotely, others - with departure.

1.14. Audit inspection can be carried out by continuous method when all array of information on certain direction (question) of activities of the checked tax authority for the checked period is checked.

Audit inspection can be performed by the sample method when only part of documents (transactions, procedures) the checked tax authority for this or that period by means of selection of array of information (uniform and (or) same documents, transactions, procedures) is checked.

1.15. Process of the organization of audit inspections consists of the following stages:

planning of audit inspection;

preparation for audit inspection;

carrying out audit inspection;

registration of results of audit inspection;

consideration of materials of audit inspection and decision making by its results.

1.16. Ceased to be valid according to the Order of the Ministry of Finance of the Russian Federation of 28.06.2016 No. MMB-7-16/383 @

1.17. Ceased to be valid according to the Order of the Ministry of Finance of the Russian Federation of 28.06.2016 No. MMB-7-16/383 @

Section 2. Planning of audit inspections

2.1. Audit inspections of tax authorities are performed both in planned, and in unplanned procedure.

2.2. Planning period of audit inspections - semi-annual.

2.3. The principle of selection of objects of audit inspections taking into account analysis results of risks of inefficient activities of tax authorities is the basis for planning of audit inspections (further - risk analysis).

2.4. The risk analysis is carried out remotely at least once a half-year:

UKNO FNS of Russia - concerning UFNS which are not consisting on post-checking control by results of complex audit inspections;

UFNS - concerning all subordinate IFTS which are not consisting on post-checking control by results of complex audit inspections.

2.5. The risk analysis is carried out on activities of tax authorities for the purpose of identification of the main zones and risk factors and for selection of tax authorities as objects of internal audit when planning audit inspections.

2.6. In the course risk analysis events for the comparative analysis of tax authorities by activities on the basis are held:

the indicators of statistical tax statements characterizing the organization of activities of tax authorities;

risks of violations and shortcomings of activities of the tax authorities revealed by means of the remote analysis of databases and other information resources.

During the comparative analysis of indicators of activities of tax authorities additional risk factors, for example, materiality of possible violations and shortcomings of activities of tax authorities can be considered, I will eat around (share) of tax revenues in the compared tax authorities in general receipts across the Russian Federation or on the subject of the Russian Federation, results of the previous audit inspections of tax authorities and prescription of their carrying out.

If necessary in case of the choice of objects of audit inspections other data (information) are considered.

For the purposes of Regulations essential are understood as violations (risks of their making with high probability) with strong negative impact (consequences) on goal achievement, tasks and the planned results of activities of tax authorities or with the high level of possible damage to budgets and (or) reputations of tax authorities.

2.7. Scheduled plans of carrying out complex and thematic audit inspections are developed by UKNO FNS of Russia (UFNS PVA) taking into account the following:

tax authorities in which carried out risk analysis on activities in total the greatest risks of making of violations, identifications of the shortcomings attracting inefficiency of activities are established join in the schedule of carrying out complex audit inspections for the next half-year;

tax authorities in which high risks on separate activities are established join in the schedule of carrying out thematic audit inspections for the next half-year;

if by results risk analysis the tax authority within 3 (three) years did not join in the schedule of carrying out complex audit inspections, this tax authority can be included in the schedule of thematic audit inspections concerning reliability of forming of information resources and statistical tax statements in the directions and the periods of activities, unchecked during thematic checks.

2.8. Audit inspections of tax authorities are carried out by FNS of Russia (MI FNS of Russia on FO, UFNS) for the period, not exceeding 3 (three) years of activities of tax authority. The end of the checked period is determined by the last date, the forming of copies of databases of the checked tax authority preceding date for carrying out the prechecking analysis or audit inspection (including under the organization of remote access to copies of databases of the checked tax authority).

2.9. Concerning UFNS relating to the first group according to the order of FNS of Russia of 08.08.2011 No. 98 @ "About approval of categorization of the Departments of FNS of Russia for subjects of the Russian Federation", MI FNS of Russia on KN, MI FNS of Russia at the prices, MI FNS of Russia on KK, MI FNS of Russia on DPC and IFTS of Russia of interdistrict level on the largest taxpayers, and also performing functions of the single registration center complex audit inspections are carried out at least once in 3 (three) years, irrespective of results the risk analysis, for the period, which is not exceeding 3 (three) years.

2.10. Planning of thematic audit inspections is performed taking into account offers of structural divisions of TsA FNS of Russia (UFNS) and MI FNS of Russia on FO.

2.11. UKNO FNS of Russia (UFNS PVA) to terms up to 10 April and on October 10 the current year sends to structural divisions of TsA FNS of Russia (UFNS), MI FNS of Russia on FO requests about submission of offers for inclusion of tax authorities in the schedule of carrying out thematic audit inspections.

2.12. MI FNS of Russia in terms up to 20 April and 20 October represent to UKNO FNS of Russia and the relevant structural divisions of TsA FNS of Russia the offers for inclusion of tax authorities in the schedule of carrying out thematic audit inspections with motivated reasons for need of their appointment or report about lack of offers.

Structural divisions of TsA FNS of Russia in the terms established by the corresponding request of UKNO FNS of Russia and on November 1 the current year represent structural divisions of UFNS no later than May 1 to UKNO FNS of Russia (UFNS PVA) of the offer for inclusion of tax authorities in the schedule of carrying out thematic audit inspections containing subjects of checks (activities, questions) with indication of the tax authorities which are subject to check on each subject, the checked period and the planned terms of conducting checks and also motivated reasons for need of purpose of checks on these subjects (appendix No. 8 to Regulations).

2.13. The bases for inclusion in the schedule of carrying out thematic audit inspections can be:

need of the solution of the specific problematic issues arising at tax authorities when implementing tax administration (only after acceptance by the initiator of carrying out thematic audit inspection of all other measures for their decision, including request and consideration of required materials (information) at the relevant tax authorities). Information on earlier taken measures for the solution of specific problematic issues is specified the structural division initiating carrying out thematic audit inspection in case of reasons and motivation of need of purpose of check;

need of confirmation of reliability of the information resources created by tax authorities and statistical tax statements;

availability of claims and addresses of taxpayers to actions (failure to act) of tax authorities by results of which consideration violations from tax authority (his officials) are revealed;

the information obtained from the supervising, controlling and law enforcement agencies about possible non-execution (improper execution) by tax authorities of requirements of the legislation on taxes and fees of the Russian Federation when implementing tax administration, requiring additional check;

improper execution of the Actions plan on elimination of the violations and shortcomings revealed by complex (thematic) audit inspection (appendix No. 11 to Regulations);

other motivated bases.

2.14. When planning audit inspections it is necessary to consider the following:

thematic audit inspection cannot be planned that half-year in which carrying out complex audit inspection of the same tax authority is planned;

at the same time in one tax authority thematic audit inspections on several activities (subjects, questions) can be carried out.

2.15. Scheduled plans of carrying out complex (thematic) audit inspections of territorial authorities are developed by UKNO FNS of Russia (UFNS PVA) in form according to appendix No. 1 to Regulations and submitted for approval according to the head of FNS of Russia no later than May 20 (on the second half of the year of the current year) and on November 20 (on the first half of the year of the next year), to the head of UFNS no later than May 25 (on the second half of the year of the current year) and on November 25 (on the first half of the year of the next year).

2.16. Scheduled plans of carrying out complex (thematic) audit inspections of territorial authorities are brought by FNS of Russia (UFNS) to the attention of all subordinate tax authorities (on jurisdiction, according to differentiation of powers according to Item 1.3 of these Regulations) in day of the publication of the relevant orders.

2.17. MI FNS of Russia on FO no later than June 1 and on December 1 send to UKNO FNS of Russia of the offer on specific start dates of checks according to the approved Scheduled plans of carrying out complex (thematic) audit inspections of territorial authorities.

2.18. Unscheduled complex and thematic audit inspections of tax authorities are appointed by the separate order of FNS of Russia (UFNS) based on reports of structural divisions of TsA FNS of Russia (UFNS) addressed to the head of FNS of Russia (UFNS) with motivated reasons for their appointment or based on the order of the head of FNS of Russia (UFNS).

2.19. The bases of purpose of unscheduled audit inspections can be:

reorganization of tax authorities;

position assignment or dismissal of heads of tax authorities;

decrease (deterioration) in performance indicators of activities of tax authority;

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