How the tax service selects companies for inspections

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The tax burden is less than the industry average

The tax burden is an indicator that demonstrates how much of a taxpayer’s income falls on the payment of taxes. According to this criterion, the tax service finds out whether the company is a possible violator and may consider the possibility of an on-site inspection.

The taxpayer’s tax burden will be compared with the regulatory indicator in the industry where he works (the industry average) (section 4 of Appendix No. 1 to the Order of the Federal Tax Service of 30.05.2007 No. MM-3-06/333@).

There is an opportunity to calculate your load yourself and compare it with the industry average (section 4 of Appendix No. 1 to the Order of the Federal Tax Service dated 30.05.2007 No. MM-3-06/333@). This can be done according to the formula according to Appendix No. 3 to this order (letters of the Ministry of Finance dated 11.01.2017 No. 03-01-15/208, the Federal Tax Service dated 29.06.2018 N BA-4-1/12589@). It is worth noting that this is optional, optional.

The average monthly salary per employee is less than the industry indicator for the region

Of course, the tax service will collect any information that can confirm, such as salary payments in envelopes and other violations in the registration of financial legal relations with employees. Such checks of registration of relations with employees and self-employed have been carried out quite often recently. In order not to fall under such a check, you just need to follow a list of certain rules.

Conducting activities through a chain of counterparties

A company or an entrepreneur may be interested if they notice that activities are conducted with resellers and intermediaries without a business purpose. Then the tax service will decide that the goal is being pursued in the form of obtaining unjustified tax benefits. To avoid this, it will be necessary to confirm the validity of the tax benefit. This is when the company receives a VAT deduction, takes into account income tax expenses, applies for a set-off or refund of funds, this is the receipt of tax benefits.