Whereas earlier inspectors used to "skim" expenses as a result of audits, now they pay more attention to revenue. Having analyzed all pre-trial practice for 2023, Alexey Stanchin, Senior Tax Consultant at Tax Compliance, has identified three types of claims that the FTSI now make to the calculation of sales volume and described how the position of inspections has changed in the process of controlling the correctness of income from the sale of goods, works and services. 

Reduced sales volume is a marker of gray schemes

Fiscal authorities have become more thorough in checking additional agreements that reduce the volume of sales. Often inspectors consider such documents to be fictitious. To protect yourself, it is necessary to prepare a security file. It may include correspondence with counterparties. Moreover, the letters should indicate clear reasons for reducing the volume of sales. For example, the buyer's inability to use the entire purchased volume. The security file should also include documents confirming the return of inventory to the seller's warehouse. For example, transportation invoices, trip tickets, etc. 

Requirement of equality of revenue according to VAT and profits tax declarations

Tax authorities doubt the reality of income if the company's personal card reveals differences in the estimated revenue according to VAT and income tax declarations. The difference may arise, for example, due to preferential transactions where part of the sales are not subject to VAT. For example, in our practice, such a case occurred during an audit of an apartment developer, when inspectors compared the company's revenue according to VAT and income tax declarations. The data did not match. The point is that when calculating VAT, the company applied the privilege provided for in Article 149 of the Tax Code. In spring 2023, the legislators adopted amendments depriving developers of such preferences when selling apartments (subparagraphs 22 and 23.1 of paragraph 3 of Article 149 of the Tax Code). However, the Federal Tax Service audited the period when the amendments were not yet in force. Therefore, the claims were repelled. In order to quickly counter the FTSI's accusations, it is recommended to prepare statements showing the difference in revenue calculated according to VAT and profit tax declarations. In order to prove the legitimacy of the benefits, you can attach the opinion of auditors or tax consultants.

Assumed profitability of an asset is the basis for calculating revenue

When inspectors, based on the results of the audit, doubt the correctness of the calculation of income, they increasingly use the potential profitability of the goods sold by the company as the basis for calculating revenue. For the defense, it is necessary to collect documents describing the reasons for selling goods at a low price. For example, seasonal demand for products or the presence of defects in them. Inspectors may also pick on the correctness of the calculation of the volume of services sold. For example, the fiscal authorities took the rental price for a later period. And to prove to inspectors that the cars were really idle, they sent an official request to the Yandex Taxi company to confirm whether the car had been out on a flight.

The material can be found in the Financial Director magazine.