Mikhail spoke about the types of tax control and the current statistics on violations:
Field tax audits.
As of April 1, 2021, there were 1.6 audits, 99% of which found violations
For the same period in 2020, the same number of audits were conducted, but violations were found in 93%
Tax desk audits
In 2021 there were 13.8 million audits - in 789 thousand of them violations were found. This is 100 thousand more than in 2020
Control by IC.
In 2020, 179 people were convicted under Article 199
The speaker also spoke about the tools to protect businesses in the tax reconstruction. In particular, the application of article 54.1 of the tax code. Under it, the taxpayer is not allowed to reduce the tax base or the amount of tax as a result of misrepresentation of business activities. For this it is important to prove the reality of the fulfillment of obligations and interaction with the counterparty.