Covering letter to the tax office regarding the provision of documents

Why is it compiled?

An explanatory note is written to accompany documents such as:

• power of attorney;
• declaration (find out about the cover letter for the declaration here);
• updated tax return and others (read about writing a letter for such documents here).

Such support can also serve as a response to the tax authority’s request to provide any documents .

https://youtu.be/tFfsCNbr-hk

Purpose of provision

The letter serves as an explanation for the documents submitted to the tax authority. There are many reasons for providing information to the Federal Tax Service. The most common cases:

1. Reply providing an explanation related to the receipt of a letter from the tax office. The explanation is given for the purpose of conducting desk audits of declarations by the inspectorate (clause 3 of Article 88 of the Tax Code of the Russian Federation).
2. Explanation of the applicant regarding the submission of an updated tax return to the tax office due to an error (clause 1 of Article 80 of the Tax Code of the Russian Federation).
3. Providing an inventory of the attached documents (clause 2 of Article 93 of the Tax Code of the Russian Federation).

Cover letters facilitate and streamline document flow because:

• disputes that may arise regarding the completeness of the submitted papers are prevented;
• the work of the office responsible for registering accepted documents is simplified;
• clarity is provided regarding the purpose of sending documents to the Federal Tax Service;
• accepted papers quickly reach the right specialist.

What you need to know about the requirement

Please note!
The norms of tax legislation establish that an official may require the submission of documents only when there are grounds for conducting a tax audit or when conducting a “counter” audit of a counterparty or other persons who have information about the activities of the taxpayer being audited. Clause 1 Art. 87 of the Tax Code of the Russian Federation establishes the following list of types of inspections: desk and field. A desk audit is organized at the location of the tax service on the basis of materials submitted by the taxpayer, as well as on the basis of other documents that the authority has.

https://youtu.be/g5KOQWhkQso

A desk audit can be carried out within three months after the submission of documents by the person paying taxes to the tax service. The law does not allow extension of the period for conducting research of materials or its suspension.

Please note! The following grounds are identified for conducting a desk audit and requesting documents:

• when an organization applies benefits established by tax legislation;
• if the organization expresses a desire to return to VAT;
• in the event of an audit regarding tax payments made in connection with the use of natural resources;
• when resolving issues related to tax control.

The tax authority has no other reasons for requesting information.

Important! An on-site tax audit can only be carried out on the territory of the taxpayer who sent the tax materials. The basis for its implementation is the decision of the head of the tax service.

The maximum period for conducting such an inspection cannot exceed two months. If there are objective reasons, this period can be increased to 4 months. In exceptional cases, for example, when additional inspections are carried out, the period may be extended to six months.

When an on-site tax audit is suspended, the law does not allow the requisition of any tax documents or the submission of demands for their collection. The delivery of such a document, as well as their request during this period of time, is unacceptable.

To provide information based on the requirements of the Federal Tax Service of the Russian Federation, the law allocates a certain period of time:

• within 5 working days, information is provided about a specific transaction that was concluded with the object of inspection by the tax authority;
• within 10 working days, information is provided by the object of inspection after receiving the request;
• within 5 days, explanations are provided regarding the corrected or updated declaration, in the event of a desk tax audit.

Important! When a person, for objective reasons, cannot provide the required information within the specified period, he may ask for a deferment.

To do this, no later than one day after receiving the request, a notification is sent to the tax authority, which indicates the following data:

• a list of reasons why it is impossible to provide documents within the allotted period;
• the period of time during which the documents will be submitted.

After receiving the notification, the tax service is authorized to make a decision no later than two days after receipt. It should be noted that the decision is made by officials at their own discretion; therefore, documents must be prepared immediately.

Often, since tax services do not know all the specifics of the production activities of each subject of tax legal relations, the latter receive requests for documents that are not maintained in this organization.

It also happens that the list of documents is not available at the enterprise at the moment when the inspection is carried out due to the presence of objective reasons.

https://youtu.be/GpC3tsixHCI

Attention! Among these reasons are:

• transfer of information at the request of government authorities;
• seizure of information by law enforcement agencies;
• destruction of information due to an emergency;
• destruction of materials after their storage period has expired;
• as a result of theft of materials.

If one of the above situations exists, after receiving the request, you should send a notification to the tax service that the requested document cannot be submitted. Copies of documents confirming the impossibility of providing the requested data are attached to the notification. These may be certificates issued by government or other authorities.

Important! Representatives of tax authorities are not authorized to demand the provision of information that they have already received during the process of conducting a desk or field audit.

The exception is materials presented in the original, as well as cases where documents at the tax authority were lost due to an emergency.

When an organization receives a request from the tax service to resubmit documents previously submitted, the recipient of such a request draws up a response notification addressed to the head of the department.

This document states that the documents have already been submitted previously, and therefore their resubmission is impossible. A copy of the registers of previously submitted information with the presence of marks from the tax authority is attached to the sent notification.

The taxpayer has the right not to submit tax documents when officials have not found any errors or inconsistencies in the submitted declaration.

In the presence of such circumstances, bringing a person to penalties established for such cases is not allowed. This is confirmed by the practice of the judiciary.

Attention! It is allowed not to submit materials that have previously been submitted to the tax authority for consideration, as evidenced by clause 5 of Art. 93 Tax Code of the Russian Federation.

In accordance with the Resolution of the Supreme Court of the Russian Federation dated July 9, 2014 No. 46-AD14-15, the taxpayer may not transfer the staffing table, personal cards and other personnel documentation.

There is a list of cases in which the tax authority, when conducting an audit, has the right to request information:

• when the declaration contains a claim for VAT refund. This is not any type of tax deduction. Based on clause 25 of the Supreme Arbitration Court Resolution No. 57, VAT refund is the excess of the declared deductions over the amount of tax payable;
• when the declaration declares the right to receive benefits. Benefits are considered to be relaxations provided for by tax legislation for a certain category of persons;
• when an amended tax return is submitted two years after filing the first return;
• when officials have discovered errors or inconsistencies in the submitted declaration.

So, taxpayers must remember the rule: the tax service must have certain grounds for requesting materials. The list of materials that may be requested by officials is also limited.

In accordance with established practice, it can be said that, regardless of the circumstances, the taxpayer may be subject to collection measures in the event of failure to comply with the requirements of the tax service.

Of course, the taxpayer has the right to appeal such a decision in court, but such a procedure takes a lot of time.

Remember! If there is a conflict situation with the tax authority, there are recommendations that should be used:

• the requirements must be fulfilled within the specified period, without delaying the procedure without objective circumstances;
• If there are any ambiguities in the authority’s requirements, you should contact the institution for clarification in writing.

When there are controversial situations in which the recipient of claims knows that his rights have been violated, he can turn to supervisory authorities or the court to protect his rights.

Watch the video. In what form should documents be submitted upon request by the tax authorities?

Author of the article:

Anna Maksimenko

Firstly, in some cases, the inspectorate should be notified of receipt of a request for explanations (see letter of the Federal Tax Service of the Russian Federation dated January 27, 2015 No. ED-4-15/1071).

Read about when and how to do this, and what the consequences of violating this duty are.

Secondly, it should be borne in mind that the request may not have the stamp of the tax authority (see letter of the Federal Tax Service of the Russian Federation dated July 15, 2015 No. ED-3-2 / [email protected] ).

https://youtu.be/FYJCg9Rwu6Y

Read more about this in the material “A requirement without an inspection seal is the norm.”

Tax liability for failure to comply with the inspection's requirement to provide explanations to the Tax Code of the Russian Federation has not been established. Art. 126 of the Tax Code of the Russian Federation does not apply to this situation, since we are not talking about the requisition of documents (Article 93 of the Tax Code of the Russian Federation), but Art. 129.1 is not applicable, since this is not a counter check (Article 93.1 of the Tax Code of the Russian Federation).

Administrative liability under Art. 19.4 of the Code of Administrative Offenses of the Russian Federation in this case cannot be attracted either. This article applies for failure to appear at the tax authority, and not for refusal to give explanations, which the Federal Tax Service of the Russian Federation itself draws attention to (see clause 2.3 of the letter of the Federal Tax Service of Russia dated July 17, 2013 No. AS-4-2/12837).

We suggest you read: Where to complain about the prosecutor's office: if it is inactive, how to write, sample, deadlines

Thus, tax authorities have no right to fine people for failure to submit explanations. But still, despite the absence of legal grounds for the fine, it is more appropriate to provide explanations, since this is in the interests of the taxpayer himself. After all, refusal to do so may result in additional tax charges and sanctions, which will then require time and money to appeal.

For information on the procedure for requesting clarification during an on-site audit, read the article “How tax authorities request clarification from a taxpayer.”

1. Show in figures how the loss reflected in the declaration was formed (that is, provide details of income and expenses).
2. Explain what led to it. Of course, each company has its own reasons. For example, they could be:

• reduction in production or sales due to the crisis, unstable market and economic situation;
• forced reduction in prices for products and goods due to falling demand;
• increased costs due to the depreciation of the ruble against foreign currencies;
• large expenses (repairs, purchase of equipment, application of depreciation bonus, investments, etc.).

It is better to confirm all the reasons indicated in the explanations with documents, for example, with extracts from tax and accounting registers or other documents (clause 4 of Article 88 of the Tax Code of the Russian Federation). This will prevent further questions from tax officials.

What points does it consist of?

Important! There is a list of required information indicated in the cover letter. They are contained in GOST R 7.0.97-2016, approved by order of Rosstandart dated December 8, 2016 No. 2004-st.

The required information looks like this:

1. Information about the sender (name, indication of the organizational and legal form, legal address, INN/KPP, contact number).
2. Details of the Federal Tax Service to which the papers are submitted.
3. The date of sending the documents and the outgoing number of the letter with a link to the details of the request received from the tax office.
4. Text with explanation, compiled in free form.
5. Application in the form of a numbered list of documents. If there are many attachments, they are indicated in the inventory attached to the letter.
6. Signatures of authorized persons.
7. Information about the artist – initials and surname, contact number.

The cover letter in paper form is not standardized. If it contains all the specified details, we can assume that the document is drawn up correctly.

The letter in electronic form must be drawn up in the form approved by order of the Federal Tax Service of the Russian Federation.

The inspection has requested documents: how to correctly submit “paper” copies

In relations with the inspectorate, the accountant often has to provide the tax authorities with copies of certain documents.
Before submitting to the inspection, copies must be certified, which is expressly provided for by the Tax Code. However, the certification procedure is not described in the Code, which often causes conflict situations. However, such rules are still established by law. In this article we have collected situations that most often cause controversy. The result was a selection in the format of questions and answers, or, as they say on the Internet, in the format FAQ - Frequently asked questions. Q. What rule obliges the taxpayer to submit certified copies to the inspectorate? A. This is stated in paragraph 2 of Art. 93 Tax Code of the Russian Federation. According to this rule, if a taxpayer submits the requested documents on paper to the inspectorate, then he is obliged to submit copies certified by the person being inspected.

Q. Does this mean that copies must be notarized? A. No, inspectors may require copies to be notarized only if expressly required by law. This rule is also fixed in paragraph 2 of Art. 93 Tax Code of the Russian Federation. Accordingly, when presenting a requirement for notarization of a copy of a document, inspectors must justify it by reference to the rule of law introducing such an obligation. In all other cases, the requirement to notarize documents is illegal.

Q. Is there a document that sets out the requirements for certified copies? A. Yes, the general procedure for preparing copies of documents is established by clause 5.26 of the State Standard of the Russian Federation GOST R 7.0.97-2016 (approved by order of Rosstandart dated 12/08/16 No. 2004-st). Regarding copies of documents submitted to the tax authorities, you must be guided by the order of the Federal Tax Service of Russia dated November 7, 2018 No. ММВ-7-2/ [email protected]

Q. What inscriptions need to be made on a copy of a document when it is certified? A. According to GOST, a mark on certification of the copy is placed under the “signature” attribute. The certification mark includes the word “True”, the title of the position of the person who certified the copy, his handwritten signature and its transcript (initials, surname) and the date of certification. The certification mark can be made using a stamp.

In addition, one more inscription must be made on the copy - about the storage location of the document from which the copy was made. This inscription should be certified with the seal of the organization. For example, “The original document is located in Altair LLC in file No. 23/19 for 2020.”

Q. Is the organization's seal required on a certified copy of a document? A. If the company does not have a seal, then the tax authorities do not have the right to demand that its stamp be on the copies. This is stated in the letter of the Ministry of Finance of Russia dated August 30, 2018 No. 03-01-10/61983.

Q. How to certify multi-page documents? A. When certifying copies of multi-page documents, options are possible. Firstly, you can certify each page separately according to the general rules (stamp, position, signature, transcript, date, record of the document’s storage location).

Secondly, you can organize the firmware of a multi-page document, that is, stitch copies of all sheets into one document and certify it as a whole. This is done by putting a certification inscription on a paper sticker placed on the back of the last sheet at the place where the sheets are fastened with thread. The certification inscription must contain the position of the person who certified the authenticity of the documents (or an indication that the inscription was made by an individual entrepreneur), his personal signature, full name, indication of the number of sheets (in Arabic numerals and in words), the date of signing (Order of the Federal Tax Service of Russia dated 07.11.18 No. ММВ-7-2/ [email protected] ).

Q. Are there any special requirements for firmware documents? A. Yes, they are set out in the order of the Federal Tax Service of Russia dated November 7, 2018 No. ММВ-7-2/ [email protected] According to this document, when creating bound documents (copies) on paper, the following rules must be observed. All sheets must be divided into volumes (parts). In this case, the volume of each volume should not exceed 150 sheets. Each volume is stitched separately. Numbering is done in Arabic numerals in a continuous manner, starting from one. The volume limitation requirement does not apply to multi-page documents over 150 sheets - they are formed in one volume. At the same time, the firmware should not interfere with the free reading of the text, all details, dates, visas, resolutions, other inscriptions, stamps, seals and marks, as well as copying each individual sheet of the firmware.

All sheets must be stitched with a strong thread, the ends of which are brought to the back of the last sheet and tied. On the reverse side of the last sheet, at the place of fastening, you need to stick a paper sticker and put a certification inscription on it.

Q. Is an inventory of the documents being submitted necessary? A. Yes, according to the order of the Federal Tax Service of Russia dated November 7, 2018 No. ММВ-7-2/ [email protected], a list of the submitted documents is attached to the covering letter or is its component part.

Q. Is a cover letter required? A. Yes, the order of the Federal Tax Service of Russia dated November 7, 2018 No. ММВ-7-2/ [email protected] states that documents must be submitted to the tax office with a covering letter indicating the basis for their submission (details of the requirement to submit documents ( information) – date and number of the requirement) and the total number of sheets of documents.

A sample of such a document is given below.

Cover letter sample

On the letterhead of the organization "LLC Rassvet" To the Inspectorate of the Federal Tax Service of Russia No. 1 for the city of Ryazan 03/07/2020 No. 28/n

On No. 1258/7 dated 03/04/2019

Based on the Request for the submission of documents and information dated 03/04/2020 No. 1258/7, we are sending the following documents to your address: 1. A copy of the agreement between Rassvet LLC and Blagovest LLC dated May 22, 2018 without a number on 1 page. in 1 copy. 2. A copy of the work acceptance certificates under the agreement between Rassvet LLC and Blagovest LLC dated May 22, 2018 without a number for the period May-September 2020 on 8 pages. in 1 copy. 3. Copy of the payment order dated 08/08/2018 on 1 page. in 1 copy.

The total number of sheets is 10 (ten).

Head Nagiev V.P. Nagiyev

Step-by-step instructions for filling out

The accompanying note to the power of attorney should look like this:

1. In the upper right corner of the sheet, write the Federal Tax Service number, city, initials and surname of the manager, position held. If the letter is not written on letterhead, the sender’s details are also indicated.
2. The outgoing number and date of compilation are indicated in the upper left corner. If the letter is a response, then it is necessary to indicate the request number and the date of its preparation.
3. The name of the document is indicated in the center of the sheet. The title should express the essence of the letter. In this case, the letter should be called “On the direction of the power of attorney.”
4. After departing a few lines from the title, you need to write an explanatory text. The first words should be “We are sending to your address” or “We provide you with a power of attorney.” Next, you need to indicate all the details of the power of attorney and information about the authorized person.
5. Departing a few lines from the main text, you need to indicate on the left the position of the authorized person. On the same line in the middle of the sheet it is necessary to put the signature of the person and the seal of the organization. On the right there should be a transcript of the signature.
6. Information about the artist is located in the lower left corner of the letter.

Points 1, 2, 5 and 6 are the same for all types of cover letters.

To the declaration

The document should be called “On the direction of the declaration.”

The accompanying text can be written as follows: “We are sending you the 3-NDFL declaration for 2020.”

Application:

Declaration 3-NDFL for 2020 - on 6 sheets in 1 copy.”

We wrote in detail about cover letters for declarations in these materials, and you can find out whether it is necessary to prepare this document for a personal income tax declaration here.

To the updated declaration

The document should be called “On sending an updated declaration.”

The text of the letter can be written as follows: “We are sending to your address an updated 3-NDFL declaration for 2020, drawn up in connection with an arithmetic error contained in the primary declaration (indicate your reason).

Application:

Updated declaration 3-NDFL for 2020 – on 6 sheets in 1 copy.”

To answer the demand

The document should be called “On the direction of documents.”

Example of a letter in response to a request:

“We are sending to your address, in accordance with the request for the provision of documents dated _ No. _, the following documents in order to verify the correctness of calculation of the VAT tax base for the second quarter of 2017:

1. Issued invoices – on 5 sheets in 1 copy.
2. Received invoices - on 5 sheets in 1 copy.
3. Purchase book – on 8 sheets in 1 copy.
4. Sales book – on 8 sheets in 1 copy.
5. Current account statement – ​​on 3 sheets in 1 copy.”

We wrote about how to correctly fill out such a VAT letter in another article.

How to write

When writing a letter you must follow the following rules:

• First of all, it is important to remember that this is an official document, so there should not be anything superfluous in the content of the accompanying note;
• The document is drawn up strictly in printed form on A4 format. If the organization has its own letterhead, the cover letter can be printed on a similar sheet;
• The text itself begins with the phrases “We provide you...”, “We direct you...”. You can also use the wording “we send at your request...” depending on the situation based on which the documents are being transferred. If the letter does not contain an address to a specific official, there is no need to write “You” or “Your” with a capital letter;
• The text should indicate in the form of a list exactly what documents are being sent, their name and the total number of pages for each individual document;
• The text indicates the reason why the documentation package is being provided. For example, if this is carried out in response to a request from the Federal Tax Service, then this should be reflected in the letter.

How to submit it to the tax service?

The taxpayer independently chooses the form of filing documents. There are two options - submission in paper form to the tax authority at the place of registration of the citizen or taxable object, or submission in electronic form through the personal account of the tax.ru portal.

Document flow between the tax authority and applicants is regulated by by-laws:

• Order of the Ministry of Finance of Russia dated July 2, 2012 No. 99n (as amended on December 26, 2013) “On approval of the Administrative Regulations of the Federal Tax Service for the provision of public services for free information (including in writing) to taxpayers, fee payers and tax agents about current taxes and fees, legislation on taxes and fees and normative legal acts adopted in accordance with it, the procedure for calculating and paying taxes and fees, the rights and responsibilities of taxpayers, payers of fees and tax agents, the powers of tax authorities and their officials, as well as for receiving tax declarations (calculations).
• Methodological recommendations for organizing electronic document management when submitting tax returns (calculations) in electronic form via telecommunication channels (approved by order of the Federal Tax Service of the Russian Federation dated June 13, 2013 No. ММВ-7-6 / [email protected] ).

A covering letter is a universal-purpose document that can play the role of an explanatory note or a response to a request received from the Federal Tax Service . Its structure is quite simple, and any interested person can easily become a contractor.