1. A tax official conducting a tax audit has the right to request from the counterparty or other persons who have documents (information) relating to the activities of the taxpayer being inspected (fee payer, insurance premium payer, tax agent) these documents (information).

Request for documents (information) relating to the activities of the taxpayer being inspected (fee payer, insurance premium payer, tax agent) may also be carried out when considering tax audit materials on the basis of a decision of the head (deputy head) of the tax authority to appoint additional tax control measures.

1.1. When calculating the financial result of an investment partnership, tax return (calculation) for corporate income tax, personal income tax of a participant in an investment partnership agreement, the tax authority has the right to request from the participant in the investment partnership agreement - the managing partner responsible for maintaining tax records - the following information: checked period:

1) the composition of the participants in the investment partnership agreement, including information on changes in the composition of the participants in the said agreement;

2) the composition of the participants in the investment partnership agreement - managing partners, including information on changes in the composition of such participants in the said agreement;

3) the share of profits (expenses, losses) attributable to each of the managing partners and associates;

4) the share of participation of each of the managing partners and partners in the profits of the investment partnership, established by the investment partnership agreement;

5) the share of each of the managing partners and partners in the common property of the partners;

6) changes in the procedure for determining by the participant in the investment partnership agreement - the managing partner responsible for maintaining tax accounting - expenses incurred in the interests of all partners for conducting the common affairs of the partners, if such a procedure is established by the investment partnership agreement.

2. If, outside the framework of tax audits, the tax authorities have a justified need to obtain documents (information) regarding a specific transaction, a tax authority official has the right to request these documents (information) from the participants in this transaction or from other persons who have the documents (information ) about this transaction.

When conducting a tax audit in relation to a foreign organization subject to registration with the tax authority in accordance with paragraph 4.6 of Article 83 of this Code, the tax authority has the right, with the consent of the head (deputy head) of the federal executive body authorized for control and supervision in the field of taxes and fees, request information regarding money transfer operations carried out to the specified foreign organization from the organization of the national payment card system, money transfer operators, electronic money operators, operational centers, payment clearing centers, central payment clearing counterparties, settlement centers and telecom operators.

3. The tax authority carrying out tax audits or other tax control activities sends an order to request documents (information) relating to the activities of the taxpayer being inspected (fee payer, insurance premium payer, tax agent) to the tax authority at the place of registration of the person who is due the specified documents (information) be requested.

4. Within five days from the date of receipt of the order, the tax authority at the place of registration of the person from whom the documents (information) is requested shall send this person a request for the submission of documents (information). A copy of the order to request documents (information) is attached to this requirement. The requirement to submit documents (information) is sent taking into account the provisions provided for in paragraph 1 of Article 93 of this Code.

5. A person who has received a requirement to submit documents (information) in accordance with paragraphs 1 and 1.1 of this article fulfills it within five days from the date of receipt or within the same period notifies that he does not have the requested documents (information).

A person who has received a requirement to submit documents (information) in accordance with paragraph 2 of this article fulfills it within ten days from the date of receipt or within the same period notifies that he does not have the requested documents (information).

If the requested documents (information) cannot be submitted within the time limits specified in this paragraph, the tax authority, upon receiving from the person from whom the documents (information) are requested, notices about the impossibility of submitting documents (information) within the established time limits and about the deadlines (if necessary) , during which these documents (information) can be submitted, has the right to extend the deadline for submitting these documents (information).

The requested documents are submitted taking into account the provisions provided for in paragraphs 2 and 5 of Article 93 of this Code. The notification specified in this paragraph is submitted in the manner prescribed by paragraph 3 of Article 93 of this Code.

6. A person’s refusal to submit documents required during a tax audit or failure to submit them within the established time frame is recognized as a tax offense and entails liability under Article 126 of this Code.

Wrongful failure to report (untimely reporting) of the requested information is recognized as a tax offense and entails liability under Article 129.1 of this Code.

7. The procedure for interaction between tax authorities in carrying out orders to request documents is established by the federal executive body authorized for control and supervision in the field of taxes and fees.

8. The procedure for requesting documents (information) provided for in this article also applies when requesting documents (information) relating to participants of a consolidated group of taxpayers.

Commentary to Art. 93.1 Tax Code of the Russian Federation

Article 93.1 of the Tax Code of the Russian Federation establishes the procedure for requesting documents from the taxpayer’s counterparties.

In paragraph 1 of Art. 93.1 of the Tax Code of the Russian Federation stipulates that a tax authority official conducting a tax audit has the right to request these documents (information) from the counterparty or other persons who have documents (information) relating to the activities of the taxpayer being inspected (fee payer, tax agent).

Request for documents (information) relating to the activities of the taxpayer being inspected (fee payer, tax agent) may also be carried out when considering tax audit materials on the basis of a decision of the head (deputy head) of the tax authority to appoint additional tax control measures.

Regarding the period of time for which documents can be requested by the tax authorities, there is a position set out in the Letter of the Ministry of Finance of Russia dated November 23, 2009 N 03-02-07/1-519, the essence of which boils down to the fact that since the Tax Code of the Russian Federation does not establish restrictions on the period of time for which documents relating to the activities of the taxpayer under audit can be requested, then any demands in this part from the tax authorities will be lawful.

At the same time, there is judicial practice (Resolution of the Federal Antimonopoly Service of the Central District dated August 9, 2010 in case No. A68-13557/09), which is based on the fact that any demand of the tax authority must be justified, and if an unreasonable demand is sent to the taxpayer, then it is in accordance with paragraphs. 11 clause 1 art. 21 of the Tax Code of the Russian Federation may not be complied with. A claim made outside the scope of a tax audit cannot be justified.

This argument seems correct due to the fact that clause 1.1, introduced into the commented article by Federal Law of November 28, 2011 N 336-FZ, contains an indication that the tax authority has the right to demand from the party to the investment partnership agreement the managing partner responsible for maintaining tax records, information only for the audited period.

In accordance with paragraph 2 of Art. 93.1 of the Tax Code of the Russian Federation, if, outside the framework of tax audits, the tax authorities have a justified need to obtain documents (information) regarding a specific transaction, a tax authority official has the right to request these documents (information) from the participants in this transaction or from other persons who have the documents ( information) about this transaction.

Clause 3 of Art. 93.1 of the Tax Code of the Russian Federation establishes that the tax authority carrying out tax audits or other tax control activities sends a written order to request documents (information) relating to the activities of the taxpayer being inspected (fee payer, tax agent) to the tax authority at the place of registration of the person who the specified documents (information) must be requested.

At the same time, the order indicates during which tax control event the need to submit documents (information) arose, and when requesting information regarding a specific transaction, information allowing the identification of this transaction is also indicated.

Request for documents (information) relating to the activities of the taxpayer being inspected (fee payer, tax agent) is carried out by the tax authority at the place of registration of the person from whom the documents (information) must be requested.

In paragraph 4 of Art. 93.1 of the Tax Code of the Russian Federation establishes that within five days from the date of receipt of the order, the tax authority at the place of registration of the person from whom the documents (information) is requested sends that person a request for the submission of documents (information). A copy of the order to request documents (information) is attached to this requirement.

And in paragraph 5 of Art. 93.1 of the Tax Code of the Russian Federation stipulates that a person who has received a requirement to provide documents (information) fulfills it within 5 days from the date of receipt or, at the same time, reports that he does not have the requested documents (information). If the requested documents (information) cannot be submitted within the specified period, the tax authority, at the request of the person from whom the documents are requested, has the right to extend the deadline for submitting these documents (information).

Additionally, we note that the requested documents are presented taking into account the provisions provided for in paragraph 2 of Art. 93 of the Tax Code of the Russian Federation, that is:

the requested documents are presented in the form of copies certified by the person being checked;

copies of the organization's documents are certified by the signature of its head (deputy head) and (or) other authorized person and the seal of this organization, unless otherwise provided by the legislation of the Russian Federation;

It is not permitted to require notarization of copies of documents submitted to the tax authority (official), unless otherwise provided by the legislation of the Russian Federation;

if necessary, the tax authority has the right to familiarize itself with the original documents.

In paragraph 6 of Art. 93.1 of the Tax Code of the Russian Federation establishes that a person’s refusal to submit the documents requested during a tax audit or failure to submit them within the established time frame is recognized as a tax offense and entails liability under Art. 126 of the Tax Code of the Russian Federation.

Failure by a taxpayer (fee payer, tax agent) to submit documents and (or) other information provided for by the Tax Code of the Russian Federation and other acts of legislation on taxes and fees to the tax authorities within the prescribed period, if such an act does not contain signs of tax offenses provided for in Art. Art. 119 and 129.4 of the Tax Code of the Russian Federation, entails a fine of 200 rubles. for each document not submitted (clause 1 of Article 126 of the Tax Code of the Russian Federation).

And according to para. 2 clause 6 art. 93.1 of the Tax Code of the Russian Federation, unlawful failure to report (untimely communication) of the requested information is recognized as a tax offense and entails liability under Art. 129.1 Tax Code of the Russian Federation.

So, according to paragraph 1 of Art. 129.1 of the Tax Code of the Russian Federation, unlawful failure to report (untimely communication) by a person information that, in accordance with the Tax Code of the Russian Federation, this person must report to the tax authority, in the absence of signs of a tax offense under Art. 126 of the Tax Code of the Russian Federation, entails a fine of 5,000 rubles.

According to paragraph 7 of Art. 93.1 of the Tax Code of the Russian Federation, the procedure for interaction between tax authorities in carrying out orders to request documents is established by the federal executive body authorized for control and supervision in the field of taxes and fees. This Procedure was approved by Order of the Federal Tax Service of Russia dated December 25, 2006 N SAE-3-06/892@ “On approval of document forms used when conducting and processing tax audits; Grounds and procedure for extending the period for conducting an on-site tax audit; The procedure for interaction between tax authorities in carrying out orders to request documents; Requirements for drawing up a tax audit report.”

1. A tax official conducting a tax audit has the right to request from the counterparty or other persons who have documents (information) relating to the activities of the taxpayer being inspected (fee payer, insurance premium payer, tax agent) these documents (information).

Request for documents (information) relating to the activities of the taxpayer being inspected (fee payer, insurance premium payer, tax agent) may also be carried out when considering tax audit materials on the basis of a decision of the head (deputy head) of the tax authority to appoint additional tax control measures.

1.1. When conducting a desk tax audit of the calculation of the financial result of an investment partnership, a tax return (calculation) for corporate income tax, personal income tax of a participant in an investment partnership agreement, the tax authority has the right to request from the participant in the investment partnership agreement the managing partner responsible for maintaining tax records, the following information for the period under review:

1) the composition of the participants in the investment partnership agreement, including information on changes in the composition of the participants in the said agreement;

2) the composition of the participants in the investment partnership agreement - managing partners, including information on changes in the composition of such participants in the said agreement;

3) the share of profits (expenses, losses) attributable to each of the managing partners and associates;

4) the share of participation of each of the managing partners and partners in the profits of the investment partnership, established by the investment partnership agreement;

5) the share of each of the managing partners and partners in the common property of the partners;

6) changes in the procedure for determining by a participant in an investment partnership agreement - the managing partner responsible for maintaining tax accounting - expenses incurred in the interests of all partners for conducting the common affairs of the partners, if such a procedure is established by the investment partnership agreement.

2. If, outside the framework of tax audits, the tax authorities have a justified need to obtain documents (information) regarding a specific transaction, a tax authority official has the right to request these documents (information) from the participants in this transaction or from other persons who have the documents (information ) about this transaction.

When conducting a tax audit in relation to a foreign organization subject to registration with the tax authority in accordance with paragraph 4.6 of Article 83 of this Code, the tax authority has the right, with the consent of the head (deputy head) of the federal executive body authorized for control and supervision in the field of taxes and fees, request information regarding money transfer operations carried out to the specified foreign organization from the organization of the national payment card system, money transfer operators, electronic money operators, operational centers, payment clearing centers, central payment clearing counterparties, settlement centers and telecom operators.

3. The tax authority carrying out tax audits or other tax control activities sends an order to request documents (information) relating to the activities of the taxpayer being inspected (fee payer, insurance premium payer, tax agent) to the tax authority at the place of registration of the person who is due the specified documents (information) be requested.

At the same time, the order indicates during which tax control event the need to submit documents (information) arose, and when requesting information regarding a specific transaction, information allowing the identification of this transaction is also indicated.

4. Within five days from the date of receipt of the order, the tax authority at the place of registration of the person from whom the documents (information) is requested shall send this person a request for the submission of documents (information). A copy of the order to request documents (information) is attached to this requirement. The requirement to submit documents (information) is sent taking into account the provisions provided for in paragraph 1 of Article 93 of this Code.

5. A person who has received a requirement to submit documents (information) in accordance with paragraphs 1 and 1.1 of this article fulfills it within five days from the date of receipt or within the same period notifies that he does not have the requested documents (information).

A person who has received a requirement to submit documents (information) in accordance with paragraph 2 of this article fulfills it within ten days from the date of receipt or within the same period notifies that he does not have the requested documents (information).

If the requested documents (information) cannot be submitted within the time limits specified in this paragraph, the tax authority, upon receiving from the person from whom the documents (information) are requested, notices about the impossibility of submitting documents (information) within the established time limits and about the deadlines (if necessary) , during which these documents (information) can be submitted, has the right to extend the deadline for submitting these documents (information).

The requested documents are submitted taking into account the provisions provided for in paragraphs 2 and 5 of Article 93 of this Code. The notification specified in this paragraph is submitted in the manner prescribed by paragraph 3 of Article 93 of this Code.

6. A person’s refusal to submit documents required during a tax audit or failure to submit them within the established time frame is recognized as a tax offense and entails liability under Article 126 of this Code.

Wrongful failure to report (untimely reporting) of the requested information is recognized as a tax offense and entails liability under Article 129.1 of this Code.

7. The procedure for interaction between tax authorities in carrying out orders to request documents is established by the federal executive body authorized for control and supervision in the field of taxes and fees.

8. The procedure for requesting documents (information) provided for in this article also applies when requesting documents (information) relating to participants of a consolidated group of taxpayers.

Article 93.1. Request for documents (information) about a taxpayer, fee payer and tax agent or information about specific transactions 1. A tax official conducting a tax audit has the right to request from a counterparty or other persons who have documents (information) relating to the activities of the inspected taxpayer (payer) collection, tax agent), these documents (information). Request for documents (information) relating to the activities of the taxpayer being inspected (fee payer, tax agent) may also be carried out when considering tax audit materials on the basis of a decision of the head (deputy head) of the tax authority to appoint additional tax control measures. 1.1. When conducting a desk tax audit of the calculation of the financial result of an investment partnership, a tax return (calculation) for corporate income tax, personal income tax of a participant in an investment partnership agreement, the tax authority has the right to request from the participant in the investment partnership agreement the managing partner responsible for maintaining tax records, the following information for the period under review: 1) the composition of the participants in the investment partnership agreement, including information on changes in the composition of the participants in the said agreement; 2) the composition of the participants in the investment partnership agreement - managing partners, including information on changes in the composition of such participants in the said agreement; 3) the share of profits (expenses, losses) attributable to each of the managing partners and associates; 4) the share of participation of each of the managing partners and partners in the profits of the investment partnership, established by the investment partnership agreement; 5) the share of each of the managing partners and partners in the common property of the partners; 6) changes in the procedure for determining by a participant in an investment partnership agreement - the managing partner responsible for maintaining tax accounting - expenses incurred in the interests of all partners for conducting the common affairs of the partners, if such a procedure is established by the investment partnership agreement. 2. If, outside the framework of tax audits, the tax authorities have a justified need to obtain documents (information) regarding a specific transaction, a tax authority official has the right to request these documents (information) from the participants in this transaction or from other persons who have the documents (information ) about this transaction. 3. The tax authority carrying out tax audits or other tax control activities sends an order to request documents (information) relating to the activities of the taxpayer being inspected (payer of the fee, tax agent) to the tax authority at the place of registration of the person from whom these documents must be requested (information). At the same time, the order indicates during which tax control event the need to submit documents (information) arose, and when requesting information regarding a specific transaction, information allowing the identification of this transaction is also indicated. 4. Within five days from the date of receipt of the order, the tax authority at the place of registration of the person from whom the documents (information) is requested shall send this person a request for the submission of documents (information). A copy of the order to request documents (information) is attached to this requirement. The requirement to submit documents (information) is sent taking into account the provisions provided for in paragraph 1 of Article 93 of this Code. 5. A person who has received a request to provide documents (information) fulfills it within five days from the date of receipt or within the same period informs that he does not have the requested documents (information). If the requested documents (information) cannot be submitted within the specified period, the tax authority, at the request of the person from whom the documents are requested, has the right to extend the deadline for submitting these documents (information). The requested documents are submitted taking into account the provisions provided for in paragraphs 2 and 5 of Article 93 of this Code. 6. A person’s refusal to submit documents required during a tax audit or failure to submit them within the established time frame is recognized as a tax offense and entails liability under Article 126 of this Code. Wrongful failure to report (untimely reporting) of the requested information is recognized as a tax offense and entails liability under Article 129.1 of this Code. 7. The procedure for interaction between tax authorities in carrying out orders to request documents is established by the federal executive body authorized for control and supervision in the field of taxes and fees. 8. The procedure for requesting documents (information) provided for in this article also applies when requesting documents (information) relating to participants of a consolidated group of taxpayers.

Legal advice under Art. 93.1 Tax Code of the Russian Federation

Zoya Mikhailova

Can a taxpayer be held liable based on the results of a counter tax audit conducted on him?

• Lawyer's answer:

  The concept of "counter check" does not currently exist. It was excluded from the Tax Code of the Russian Federation in 2007. Instead of a “counter check”, the concept of “request for documents (information) about the taxpayer, payer of fees and tax agent or information about specific transactions is used (Article 93.1 of the Tax Code of the Russian Federation). Responsibility for failure to provide (or provide with delay) information - in Article 129.1 of the Tax Code of the Russian Federation... A taxpayer who has a tax audit (desk or field) carried out may be held criminally, tax, or administratively liable based on its results.

Stanislav Lamsky

Denis Gvozdarev

When does the deadline for conducting a desk audit of this declaration expire? What documents will be considered during the process? On 02/25/07, the organization submitted an income tax return for January 2007. When does the deadline for conducting a desk audit of this declaration expire? What documents will be considered during a desk audit?

• Lawyer's answer:

  The camera inspection period is three months. Article 88. (as amended by Federal Law No. 137-FZ of July 27, 2006)1. Desk tax audit Desk tax audit

Sergei Rudkin

Good people, tell me!!! Does the tax office have the right to request samples of signatures of managers during a counter audit?

• Lawyer's answer:

  Let me express my legal point of view in a dispute between accountants)) The matter, of course, is dangerous, but still... Agree that the powers of the tax inspector when conducting an inspection due to the public nature of legal relations should be directly provided for by law. So... "Article 93.1 of the Tax Code of the Russian Federation establishes that a tax official conducting a tax audit has the right to request from a counterparty or other persons who have documents (information) relating to the activities of the taxpayer being inspected (fee payer, tax agent), these documents (information) Request for documents (information) relating to the activities of the taxpayer being inspected (fee payer, tax agent) can also be carried out when considering tax audit materials on the basis of a decision of the head (deputy head) of the tax authority when assigning additional tax control measures. Please note that the object of the request is can be: either documents or information. The concept of “information” in the Tax Code is not disclosed, therefore, we use the concept from the law of the same name, according to which information = information on any medium. I believe that a “sample” signature cannot be recognized as either a document or information ))) And the opposite cannot be proven. Even on the issue of the right to tax on the reclaiming of bank cards from credit organizations, the position of the Ministry of Finance does not seem very convincing)) see Letter of the Department of Tax and Customs Tariff Policy of the Ministry of Finance of the Russian Federation dated May 31, 2006 N 03- 02-07/138And then... What will the tax authorities do with the sample signatures? Carry out an examination? As part of a tax audit? Oh well.. . Good luck

• Lawyer's answer:

  Art. 93.Tax Code of the Russian Federation "3. Documents that were requested during a tax audit are presented within 10 days from the date of delivery of the relevant request. If the person being inspected is unable to submit the requested documents within 10 days, it is within a day, following the day of receipt of the request for the submission of documents, notifies in writing the inspection officials of the tax authority about the impossibility of submitting documents within the specified time frame, indicating the reasons why the requested documents cannot be submitted within the established time frame, and the time period during which the inspected person can submit requested documents.Within two days from the date of receipt of such notification, the head (deputy head) of the tax authority has the right, on the basis of this notification, to extend the deadlines for submitting documents or to refuse to extend the deadlines, about which a separate decision is made.4. Refusal of the inspected person to submit the requested documents tax audit of documents or failure to submit them within the established time limits is recognized as a tax offense and entails liability provided for in Article 126 of this Code. "Article 126." Failure by a taxpayer (fee payer, tax agent) to submit documents and (or) other information provided for by this Code and other acts of legislation on taxes and fees to the tax authorities within the prescribed period shall entail a fine in the amount of 50 rubles for each unsubmitted document.2. Failure to provide the tax authority with information about the taxpayer, expressed in the refusal of the organization to provide the documents it has, provided for by this Code, with information about the taxpayer at the request of the tax authority, as well as other evasion from providing such documents or providing documents with knowingly false information, if such an act is not contains signs of violation of the legislation on taxes and fees, provided for in Article 135.1 of this Code, entails a fine in the amount of five thousand rubles. "4. The refusal of the audited person to submit the documents requested during a tax audit or failure to submit them within the established time frame is recognized as a tax offense and entails liability under Article 126 of this Code."

Elizaveta Shestakova

What is a desk audit?

• Lawyer's answer:

  carried out at the location of the tax authority on the basis of tax returns and documents submitted by the taxpayer, serving as the basis for the calculation and payment of tax, as well as other documents on the activities of the taxpayer, available to the tax authority by authorized officials of the tax authority in accordance with their official duties, without any or a special decision of the head of the tax authority within three months from the date the taxpayer submits a tax return and documents serving as the basis for the calculation and payment of tax, unless the legislation on taxes and fees provides for other deadlines.

Gennady Plokhikh

What is a “Caronary (I don’t know how to spell it correctly) tax audit”?

• Lawyer's answer:

  1. A desk tax audit is carried out at the location of the tax authority on the basis of tax returns (calculations) and documents submitted by the taxpayer, as well as other documents on the activities of the taxpayer available to the tax authority.2. A desk tax audit is carried out by authorized officials of the tax authority in accordance with their official duties without any special decision of the head of the tax authority within three months from the date the taxpayer submits a tax return (calculation) and documents that, in accordance with this Code, must be attached to the tax declaration (calculation), unless the legislation on taxes and fees provides for other deadlines.3. If a desk tax audit reveals errors in the tax return (calculation) and (or) contradictions between the information contained in the submitted documents, or reveals inconsistencies between the information provided by the taxpayer, the information contained in the documents available to the tax authority, and received by it during the tax control, the taxpayer is informed about this with the requirement to provide the necessary explanations within five days or make appropriate corrections within the prescribed period.4. A taxpayer who submits to the tax authority explanations regarding identified errors in the tax return (calculation) and (or) contradictions between the information contained in the submitted documents, has the right to additionally submit to the tax authority extracts from tax and (or) accounting registers and (or) other documents confirming the accuracy of the data entered in the tax return (calculation) .5. The person conducting the desk tax audit is obliged to consider the explanations and documents submitted by the taxpayer. If, after considering the submitted explanations and documents, or in the absence of explanations from the taxpayer, the tax authority establishes the fact of a tax offense or other violation of the legislation on taxes and fees, officials of the tax authority are obliged to draw up an inspection report in the manner prescribed by Article 100 of this Code.6. When conducting desk tax audits, tax authorities also have the right to request, in accordance with the established procedure, from taxpayers using tax benefits, documents confirming the right of these taxpayers to these tax benefits.7. When conducting a desk tax audit, the tax authority does not have the right to request additional information and documents from the taxpayer, unless otherwise provided by this article or if the submission of such documents along with the tax return (calculation) is not provided for by this Code. 8. When filing a tax return for value added tax, in which the right to a tax refund is declared, a desk tax audit is carried out taking into account the specifics provided for in this paragraph, on the basis of tax returns and documents submitted by the taxpayer in accordance with this Code. The tax authority has the right request from the taxpayer documents confirming, in accordance with Article 172 of this Code, the legality of applying tax deductions.9. When conducting a desk tax audit on taxes related to the use of natural resources, tax authorities have the right, in addition to the documents specified in paragraph 1 of this article, to request from the taxpayer other documents that are the basis for the calculation and payment of such taxes.10. The rules provided for by this article also apply to payers of fees and tax agents, unless otherwise provided by this Code.

Nikolay Grishaev

When paying in cash, what documents must an organization operating on a shared system issue?

• Invoice TORG-12 - invoices - cash receipt order - cash receipt

Article 93.1. Request for documents (information) about the taxpayer, fee payer, insurance premium payer and tax agent or information about specific transactions

1. A tax official conducting a tax audit has the right to request from the counterparty or other persons who have documents (information) relating to the activities of the taxpayer being inspected (fee payer, insurance premium payer, tax agent) these documents (information).

Request for documents (information) relating to the activities of the taxpayer being inspected (fee payer, insurance premium payer, tax agent) may also be carried out when considering tax audit materials on the basis of a decision of the head (deputy head) of the tax authority to appoint additional tax control measures.

1.1. When conducting a desk tax audit of the calculation of the financial result of an investment partnership, a tax return (calculation) for corporate income tax, personal income tax of a participant in an investment partnership agreement, the tax authority has the right to request from the participant in the investment partnership agreement the managing partner responsible for maintaining tax records, the following information for the period under review:

1) the composition of the participants in the investment partnership agreement, including information on changes in the composition of the participants in the said agreement;

2) the composition of the participants in the investment partnership agreement - managing partners, including information on changes in the composition of such participants in the said agreement;

3) the share of profits (expenses, losses) attributable to each of the managing partners and associates;

4) the share of participation of each of the managing partners and partners in the profits of the investment partnership, established by the investment partnership agreement;

5) the share of each of the managing partners and partners in the common property of the partners;

6) changes in the procedure for determining by a participant in an investment partnership agreement - the managing partner responsible for maintaining tax accounting - expenses incurred in the interests of all partners for conducting the common affairs of the partners, if such a procedure is established by the investment partnership agreement.

2. If, outside the framework of tax audits, the tax authorities have a justified need to obtain documents (information) regarding a specific transaction, a tax authority official has the right to request these documents (information) from the participants in this transaction or from other persons who have the documents (information ) about this transaction.

When conducting a tax audit in relation to a foreign organization subject to registration with the tax authority in accordance with paragraph 4.6 of Article 83 of this Code, the tax authority has the right, with the consent of the head (deputy head) of the federal executive body authorized for control and supervision in the field of taxes and fees, request information regarding money transfer operations carried out to the specified foreign organization from the organization of the national payment card system, money transfer operators, electronic money operators, operational centers, payment clearing centers, central payment clearing counterparties, settlement centers and telecom operators.

3. The tax authority carrying out tax audits or other tax control activities sends an order to request documents (information) relating to the activities of the taxpayer being inspected (fee payer, insurance premium payer, tax agent) to the tax authority at the place of registration of the person who is due the specified documents (information) be requested.

At the same time, the order indicates during which tax control event the need to submit documents (information) arose, and when requesting information regarding a specific transaction, information allowing the identification of this transaction is also indicated.

4. Within five days from the date of receipt of the order, the tax authority at the place of registration of the person from whom the documents (information) is requested shall send this person a request for the submission of documents (information). A copy of the order to request documents (information) is attached to this requirement. The requirement to submit documents (information) is sent taking into account the provisions provided for in paragraph 1 of Article 93 of this Code.

5. A person who has received a requirement to submit documents (information) in accordance with paragraphs 1 and 1.1 of this article fulfills it within five days from the date of receipt or within the same period notifies that he does not have the requested documents (information).

A person who has received a requirement to submit documents (information) in accordance with paragraph 2 of this article fulfills it within ten days from the date of receipt or within the same period notifies that he does not have the requested documents (information).

If the requested documents (information) cannot be submitted within the time limits specified in this paragraph, the tax authority, upon receiving from the person from whom the documents (information) are requested, notices about the impossibility of submitting documents (information) within the established time limits and about the deadlines (if necessary) , during which these documents (information) can be submitted, has the right to extend the deadline for submitting these documents (information).

The requested documents are submitted taking into account the provisions provided for in paragraphs 2 and 5 of Article 93 of this Code. The notification specified in this paragraph is submitted in the manner prescribed by paragraph 3 of Article 93 of this Code.

6. A person’s refusal to submit documents required during a tax audit or failure to submit them within the established time frame is recognized as a tax offense and entails liability under Article 126 of this Code.

Wrongful failure to report (untimely reporting) of the requested information is recognized as a tax offense and entails liability under Article 129.1 of this Code.

7. The procedure for interaction between tax authorities in carrying out orders to request documents is established by the federal executive body authorized for control and supervision in the field of taxes and fees.

8. The procedure for requesting documents (information) provided for in this article also applies when requesting documents (information) relating to participants of a consolidated group of taxpayers.

Article 93.1. Request for documents (information) about the taxpayer, fee payer, insurance premium payer and tax agent or information about specific transactions

• checked today
• code dated 01/01/2020
• entered into force on 01/01/2007

The article has a new edition, which comes into force on April 1, 2020.
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Compare with the edition of the article dated 04/01/2020 01/01/2017 08/03/2016 01/01/2014 07/30/2013 01/01/2012 09/02/2010 01/01/2007

The tax official conducting the tax audit has the right to request from the counterparty or other persons who have documents (information) relating to the activities of the taxpayer being inspected (fee payer, insurance premium payer, tax agent) these documents (information).

Request for documents (information) relating to the activities of the taxpayer being inspected (fee payer, insurance premium payer, tax agent) may also be carried out when considering tax audit materials on the basis of a decision of the head (deputy head) of the tax authority to appoint additional tax control measures.

When conducting a desk tax audit of the calculation of the financial result of an investment partnership, a tax return (calculation) for corporate income tax, personal income tax of a participant in an investment partnership agreement, the tax authority has the right to request from the participant in the investment partnership agreement the managing partner responsible for maintaining tax records, the following information for the period under review:

• 1) the composition of the participants in the investment partnership agreement, including information on changes in the composition of the participants in the said agreement;
• 2) the composition of the participants in the investment partnership agreement - managing partners, including information on changes in the composition of such participants in the said agreement;
• 3) the share of profits (expenses, losses) attributable to each of the managing partners and associates;
• 4) the share of participation of each of the managing partners and partners in the profits of the investment partnership, established by the investment partnership agreement;
• 5) the share of each of the managing partners and partners in the common property of the partners;
• 6) changes in the procedure for determining by the participant in the investment partnership agreement - the managing partner responsible for maintaining tax accounting - expenses incurred in the interests of all partners for the conduct of the common affairs of the partners, if such a procedure is established by the investment partnership agreement.

If, outside the framework of tax audits, the tax authorities have a justified need to obtain documents (information) regarding a specific transaction, a tax authority official has the right to request these documents (information) from the participants in this transaction or from other persons who have documents (information) about this deal.

When conducting a tax audit in relation to a foreign organization subject to registration with the tax authority in accordance with paragraph 4.6 of Article 83 of this Code, the tax authority has the right, with the consent of the head (deputy head) of the federal executive body authorized for control and supervision in the field of taxes and fees, request information regarding money transfer operations carried out to the specified foreign organization from the organization of the national payment card system, money transfer operators, electronic money operators, operational centers, payment clearing centers, central payment clearing counterparties, settlement centers and telecom operators.

The tax authority carrying out tax audits or other tax control activities sends an order to request documents (information) relating to the activities of the taxpayer being inspected (fee payer, insurance premium payer, tax agent) to the tax authority at the place of registration of the person from whom the information must be requested. specified documents (information).

At the same time, the order indicates during which tax control event the need to submit documents (information) arose, and when requesting information regarding a specific transaction, information allowing the identification of this transaction is also indicated.

Within five days from the date of receipt of the order, the tax authority at the place of registration of the person from whom the documents (information) is requested sends that person a request to submit documents (information). A copy of the order to request documents (information) is attached to this requirement. The requirement to submit documents (information) is sent taking into account the provisions provided for in paragraph 1 of Article 93 of this Code.

A person who has received a requirement to submit documents (information) in accordance with paragraphs 1 and 1.1 of this article fulfills it within five days from the date of receipt or within the same period notifies that he does not have the requested documents (information).

A person who has received a requirement to submit documents (information) in accordance with paragraph 2 of this article fulfills it within ten days from the date of receipt or within the same period notifies that he does not have the requested documents (information).

If the requested documents (information) cannot be submitted within the time limits specified in this paragraph, the tax authority, upon receiving from the person from whom the documents (information) are requested, notices about the impossibility of submitting documents (information) within the established time limits and about the deadlines (if necessary) , during which these documents (information) can be submitted, has the right to extend the deadline for submitting these documents (information).

The requested documents are submitted taking into account the provisions provided for in paragraphs 2 and 5 of Article 93 of this Code. The notification specified in this paragraph is submitted in the manner prescribed by paragraph 3 of Article 93 of this Code.

A person’s refusal to submit documents required during a tax audit or failure to submit them within the established time frame is recognized as a tax offense and entails liability under Article 126 of this Code.

Wrongful failure to report (untimely reporting) of the requested information is recognized as a tax offense and entails liability under Article 129.1 of this Code.

The procedure for interaction between tax authorities in carrying out orders to request documents is established by the federal executive body authorized for control and supervision in the field of taxes and fees.

The procedure for requesting documents (information) provided for in this article also applies when requesting documents (information) relating to participants of a consolidated group of taxpayers.