Explanations on low wages. Explanations to the tax office about the reasons for low wages

If your employees receive wages below the industry average, the tax authorities may require written explanations. We have provided a sample of explanations to the tax office about the reasons for low wages (below the industry average) below.

What happens if you don’t send an explanation to the Federal Tax Service about the reasons for the low salary?

If explanations are not sent, tax authorities may charge additional personal income tax on the difference between real wages and the industry average. They will assume that you are giving out salaries in envelopes. Moreover, funds will also come after the tax authorities with inspections: since there is a base for personal income tax, it means that a base for contributions has appeared.

Where does the Federal Tax Service get information about the average salary level in the industry?

Tax officials compare wages with the cost of living in the region and the average wage per employee by type of economic activity.

The subsistence minimum is approved by regional authorities. You can find it on the Internet in regional news or on the local government website.

And the industry average wage level is on the Rosstat website.

Thus, you can already estimate now whether you have a risk of writing explanations for tax authorities or not. In any case, our sample explanation to the tax office about the reasons for the low salary level will help you.

Explanations

On July 15, 2016, LLC "Production Firm "Master"" received from the tax inspectorate a message dated July 13, 2016 No. 45/7 stating that the level of the average monthly salary in our organization per employee is lower than the level of the average monthly salary by type of economic activity.

Upon receipt of the above message, we clarify that the salary of all employees

LLC "Production Company "Master"" is higher than the minimum wage. The average monthly salary per employee in an organization is determined by dividing the monthly wage fund by the number of employees. LLC "Production Company "Master"" has employees who are not employed full time, and it is their salary that is lower than the industry average. The salaries of other employees are above the industry average.

Appendix: calculation of the average monthly salary of LLC “Production Company “Master””

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Our accounting clients receive letters about the insufficient level of wages in the organization compared to the industry average. See an example of such a letter below.

What to do if you receive such a letter and how to respond to it?

Industry average wage level, does it have to be like that? We suggest turning to the Labor Code of the Russian Federation. We look at Article 133.1, from it we understand that a subject of the Russian Federation adopts a regional agreement with its own level of minimum wage, and this level cannot be lower than the level of wages established by federal law. In Moscow, the minimum level is currently 18,742 rubles according to the Moscow Tripartite Agreement. It turns out that There is no requirement in the legislation for the industry average wage level.

The tax inspector's announcement of an increase in wages to the industry average level is illegal. However, such letters about salary increases are aimed at legalizing “shadow” wages. Inspectors believe that wages within the minimum wage or slightly higher in Moscow simply do not correspond to reality. Tax inspectors recommend reviewing the level of wages and inform that otherwise the company may be selected for an on-site tax audit. By the way, if we turn to the current Order of the Federal Tax Service No. MM-3-06/333@ dated May 30, 2007, then in paragraph 5 of the Order we will find a condition on the payment of an average monthly salary not lower than the industry average, otherwise a lower salary will be one of the criteria for conducting an on-site tax audit(clause 5 of the Order).

What do we offer to our clients? It is imperative to respond to the letter from the Federal Tax Service by drawing up a written response. Attach a copy of the staffing schedule to your answer. Indicate the reason for paying this level of wages.

Answer options could be:

We recommend that clients read this letter, make a decision and submit a written response. If you decide to increase salaries, be sure to inform in the letter that from the 1st day of the month, employee salaries will be increased to such and such an amount and attach a copy of the new staffing table.

Letter No. ED-4-15/14490@ of the Federal Tax Service of the Russian Federation dated July 25, 2017 “On the work of the commission for the legalization of the tax base and the base for insurance premiums” regulated the activities of monitoring the payment of “shadow” wages (hereinafter referred to as Letter No. ED-4 -15/14490@). At the same time, the Federal Tax Service departments in the constituent entities of the Russian Federation were instructed to bring this letter to lower tax authorities and ensure its application.

From the article you will learn how candidates are selected for invitation to a meeting of such a commission and what to do when you receive an information letter from the inspectorate and a notice of invitation to the taxpayer.

For the first time, the rules for the work of tax authority commissions on the legalization of the tax base were formulated in Letter of the Federal Tax Service of the Russian Federation dated July 17, 2013 No.AS-4-2/12722. By letter dated March 21, 2017 No.ED-4-15/5183@ The Federal Tax Service canceled the effect of this letter regarding the organization of the work of commissions on the correct formation of the tax base and the completeness of payment by taxpayers (tax agents) of VAT, corporate income tax, corporate property tax, personal property tax, land tax, transport tax, single tax , paid under the simplified tax system, UTII, unified agricultural tax. At the same time, the cancellation did not affect the correctness of the formation of the tax base and the completeness of personal income tax payment.

Ultimately Letter no.ED-4-15/14490@ Both of the above letters were canceled and updated rules for the work of the commission on the legalization of the tax base and the base for insurance premiums were established.

The tax department defines the purpose of the commission as follows: increasing the receipts of personal income tax and insurance contributions to the budget by encouraging taxpayers, tax agents, payers of insurance premiums, in respect of whom, in particular, facts of incomplete reflection in the accounting of business transactions, untimely (incomplete) transfer of personal income tax have been established and insurance premiums, falsification of tax and accounting reports.

Provisions Letters No. ED-4-15/14490@ determine the sequence of control measures to identify:

facts of reflection of unreliable information in tax and accounting reporting;

facts of payment of “shadow” wages;
facts of untimely transfer of personal income tax;
facts of untimely transfer of insurance premiums;
employers paying wages below the subsistence level or minimum wage;
employers who do not formalize labor relations with employees, as a result of which the tax base for personal income tax and the base for insurance contributions are underestimated.

Stages of work of tax authorities to legalize the tax base	Selection of payers whose activities are subject to consideration at commission meetings based on information available in the tax authority and information resources
	Carrying out analytical and control activities in relation to payers
	Sending information letters to payers in order to encourage them to independently evaluate the submitted reports and changes in tax reporting, pay off personal income tax debts, insurance premiums and other actions
	Preparation of materials for consideration by the commission
	Consideration of the activities of payers at meetings of interdepartmental commissions
	Monitoring of financial and economic performance indicators of payers whose activities were reviewed by commissions
	Preparation of information regarding payers who have not taken measures to eliminate identified violations of legislation on taxes and fees, in order to: Repeated consideration of their activities at meetings of interdepartmental commissions in local governments of constituent entities of the Russian Federation or interdepartmental commissions created under the administrations of constituent entities of the Russian Federation; Consideration of the issue of scheduling an on-site tax audit

If there are grounds for calling the payer to review his activities at the commission, the tax inspectorate shall notify the payer's officials in writing of the summons to the commission, indicating the time and place of the commission meeting.

Selection by commission

The basis for selecting payers for invitation to the “salary” commission are lists that are formed by analyzing the available information on the financial and economic activities of payers, taking into account the specifics of calculation and payment of personal income tax, insurance premiums, in the event of, for example, bankruptcy, liquidation of the taxpayer and insurance payer contributions, etc.

The following groups of payers are subject to selection for consideration at the commission meeting:

taxpayers who have a low tax burden for personal income tax paid by individual entrepreneurs;
taxpayers - tax agents for personal income tax, who have arrears in remitting tax, have reduced personal income tax receipts relative to the previous reporting (tax) period by more than 10%, and pay wages below the average level for types of economic activity in the region;
Individual entrepreneurs who have declared a professional tax deduction in the amount of more than 95% of the total amount of income received during the tax period;
Individual entrepreneurs who reflected sales revenue in their VAT returns, but declared income equal to zero in the declaration on form 3-NDFL, or failed to submit such declarations for the corresponding period;
payers of insurance premiums who have arrears in transferring contributions, who have reduced the receipt of contributions relative to the previous reporting (calculation) period with a constant number of employees, who have reduced the number of employees during the reporting period by more than 30% compared to the previous reporting period, who calculated insurance premiums in previous reporting periods contributions at an additional tariff of 9 or 6%, while applying other tariff rates in the current reporting period;
payers in respect of whom information has been received from competent sources of foreign states about the receipt by residents of the Russian Federation of income subject to taxation in the territory of the Russian Federation;
payers for whom there is information about receipt of income contained in requests from control and supervisory agencies, citizens, organizations, and other sources.

Analysis during the preparation of the commission

When preparing materials for consideration at commission meetings, an analysis of financial and economic performance indicators is carried out in relation to selected candidates, and tax control measures are carried out.

To analyze the activities of organizations and individual entrepreneurs, which are subject to consideration at commission meetings, the following are used:

data from information resources (USRN, Unified State Register of Individual Entrepreneurs, Unified State Register of Legal Entities, AIS “Nalog-3”, PIK “VAT”, SOUN, etc.);
information received within Art. 93.1 Tax Code of the Russian Federation;
information contained in the media and the Internet;
information received from credit institutions, law enforcement agencies, the Pension Fund of the Russian Federation, extra-budgetary funds, licensing authorities, customs authorities, municipal authorities, Rostrud, the Central Bank of the Russian Federation, etc.;
complaints, statements of legal entities and individuals;
information received from employees, shareholders (participants) of organizations;
information received from other sources.

IN Letter no.ED-4-15/14490@ The directions of analysis are given, and the appendices to it provide recommended forms. So, the analysis is carried out in the following areas:

analysis of accounting data and other information characterizing the taxpayer (tax agent, insurance premium payer) (Appendix 1);
analysis of accounting (balance sheet) indicators (Appendix 2);
analysis of indicators of the level of wages paid by the tax agent, as well as the fulfillment of his obligations to calculate and transfer personal income tax (Appendix 3);
analysis of performance indicators for the calculation and transfer of insurance premiums (Appendix 4);
analysis of reporting indicators of individual entrepreneurs (Appendix 5).

Based on the analysis, tax risks are identified, and the summary results of the analysis are reflected in the form recommended in Appendix 6. In addition, in relation to payers selected for consideration of their activities at commission meetings, an analysis of the level of tax burden is carried out (the form is recommended in Appendix 7).

Sending an information letter

At the stage of preparation for the meeting of the “salary” commission, an information letter may be sent to the taxpayer (tax agent, insurance premium payer) (its form is given in Appendix 8 to Letter no.ED-4-15/14490@).

The purpose of such a letter is to encourage organizations and individual entrepreneurs to independently analyze the results of commercial activities, identify the reasons for the low tax burden, the high proportion of professional deductions, understating the base for insurance premiums, low wages, repaying debts on personal income tax and insurance premiums, as well as correcting errors (distortions) of tax reporting.

The information letter reflects facts, deviations, contradictions and other issues identified during preparation for the commission meeting, answers to which are planned to be obtained as a result of consideration of the activities of the taxpayer (tax agent, insurance premium payer).

In the information letter, inspectors propose, among other things:

clarify tax obligations (or obligations to pay insurance premiums) in the manner established Art. 81 Tax Code of the Russian Federation, including clarifying the amount of professional deduction, the amount of payments not subject to insurance premiums, thereby adjusting the basis for their calculation;
present the results of the SOUT if the payer calculates insurance premiums at additional rates;
pay off debts on personal income tax and insurance premiums;
calculate personal income tax and insurance contributions from the income actually received by employees of the organization that is subject to taxation;
Conduct an independent risk assessment in accordance with By order of the Federal Tax Service of the Russian Federation dated May 30, 2007 No.MM-3-06/333@.

The information letter must be sent in advance - no later than one month before the date of the planned meeting of the commission.

The deadline for making a decision on submitting updated tax returns (calculations in Form 6-NDFL, calculations for insurance contributions), repaying debts on personal income tax and insurance contributions, providing explanations, reasons and circumstances explaining the existence of grounds for an invitation to the commission is established for the payer in within 10 working days from the date of receipt of the information letter.

After the expiration of the established period, the tax authority issues a notice of summons to the taxpayer (its form has been approved By Order of the Federal Tax Service of the Russian Federation dated 05/08/2015 No.ММВ-7-2/189@) in the following cases:

failure to provide updated documents;
in case of non-payment of debt on personal income tax and insurance premiums;
in case of failure to provide explanations that provide reasoned reasons explaining the lack of grounds for an invitation to the commission.

Consideration of the activities of organizations and individual entrepreneurs at a commission meeting

The activities of the taxpayer, tax agent, and insurance premium payer at the commission meeting are considered on an individual basis. In this case, the representative of the organization (or individual entrepreneur) is invited to:

Provide explanations on identified facts and inconsistencies;

Clarify the activities carried out (or planned to be carried out) in order to improve financial and economic performance indicators and prevent violations of the legislation on taxes and fees.

Based on the results of the review, the commission formulates recommendations for eliminating violations committed during the formation of the tax base, the base for calculating insurance premiums, as well as for taking measures aimed at attracting the payer to pay debts on personal income tax and insurance premiums.

For example, it might be suggested:

submit updated calculations in Form 6-NDFL and calculations for insurance premiums for previous tax periods, in which it is necessary to clarify reporting indicators, including the costs of insurance premium payers to pay for insurance coverage, amounts not subject to insurance premiums, the amount of additional tariffs for insurance premiums and the amount of contributions calculated according to these tariffs, the number of employees in whose favor income is accrued;

transfer the amount of debt for personal income tax and insurance premiums, taking into account penalties;
take measures to eliminate negative trends in subsequent reporting periods.

Recommendations must contain a specific deadline for eliminating violations in accounting that resulted in an understatement of the tax base for personal income tax and the base for calculating insurance premiums. The recommended period is 10 working days from the date of consideration of the payer’s activities at the commission meeting.

Based on the results of consideration of the payer’s activities at the commission meeting, a protocol must be drawn up, which records:

The deadline for eliminating violations (distortions) in accounting that resulted in an understatement of the tax base for personal income tax and the base for calculating insurance premiums.

Information on the results of the work of the “salary” commission can be sent to law enforcement, regulatory and other bodies (for example, internal affairs bodies, territorial bodies of the Federal Migration Service, State Tax Service, etc.) for decision-making in accordance with their competence.

If employers pay wages below the subsistence level or minimum wage, information about such employers is sent quarterly to the tax authorities for appropriate measures:
At the territorial level - to local governments;
At the regional level - to the labor and employment authorities of the constituent entities of the Russian Federation and the State Labor Inspectorate for the constituent entities of the Russian Federation.

What to do if you receive a notification from the tax office?

According to pp. 4 paragraphs 1 art. 31 Tax Code of the Russian Federation The tax authority has the right to summon taxpayers (payers of fees or tax agents) on the basis of a written notification to give explanations in connection with their payment (withholding and transfer) of taxes and fees or in connection with a tax audit, as well as in other cases related to their compliance with regulations Tax Code of the Russian Federation, in particular, within the framework of the meeting of “salary” commissions.

The notice states:

A detailed description of the purpose of calling the taxpayer (fee payer, tax agent);

Date and time of appearance;

Address of the inspection and office number where you need to appear.

Notification of the call from the Federal Tax Service can be transmitted in one of the following ways:

To a representative of the organization in person against signature;

By registered mail;

In electronic form via TKS. In this case, it is necessary to send a receipt of receipt of the notification to the Federal Tax Service Inspectorate via TKS within six working days ( clause 5.1 art. 23 Tax Code of the Russian Federation). If this is not done, the inspectorate may block the organization’s bank accounts ( pp. 2 p. 3 art. 76 Tax Code of the Russian Federation).

The interests of an organization can be represented by its head or representative acting by proxy ( clause 1 art. 26, clause 1 art. 27, clause 1 art. 29 Tax Code of the Russian Federation).

If you don’t come to the meeting of the “salary” commission

The failure of a taxpayer, tax agent, or insurance premium payer to appear is recorded in the minutes of the commission meeting.

If a taxpayer (tax agent, insurance premium payer) fails to appear at a commission meeting for a valid reason, the meeting may be postponed. In this case, the notification is sent again in the form approved By Order of the Federal Tax Service of the Russian Federation No.ММВ-7-2/189@.

In case of failure of duly notified payers to appear at the commission without a good reason, they will be subject to mandatory liability measures provided for Art. 19.4 Code of Administrative Offenses of the Russian Federation.

According to Part 1 Art. 19.4 Code of Administrative Offenses of the Russian Federation disobedience to a lawful order or requirement of an official of a body exercising state supervision (control), state financial control, an official of an organization authorized in accordance with federal laws to exercise state supervision, entails a warning or the imposition of an administrative fine:
For citizens - in the amount of 500 to 1,000 rubles;
For officials - from 2,000 to 4,000 rubles.

In addition, in relation to payers who did not appear at the commission meeting without good reason and whose reporting data does not indicate a positive change in their financial condition, the following measures may be taken:

repeated call to the interdepartmental commission at local governments;
a call to the interdepartmental commission under the administrations of the constituent entities of the Russian Federation (in relation to state and municipal unitary enterprises, joint-stock companies with the participation of capital of the Russian Federation of the corresponding constituent entities of the Russian Federation or municipalities);
carrying out pre-test analysis in the prescribed manner;
preparation of materials for scheduling an on-site tax audit.

Subsequent monitoring and analysis of taxpayer reporting

Even after the taxpayer has attended the “salary” commission and signed the corresponding protocol, the tax authority will monitor his activities. This is due to the need to monitor the implementation of the recommendations specified in the protocol. Letter no.ED-4-15/14490@ The following types of monitoring are provided.

Quarterly monitoring

Conducted in the context of personal income tax and insurance premiums:

Analysis of updated tax returns submitted after the commission meeting with an increase in tax liabilities and determination of the amounts of personal income tax (insurance contributions) additionally received by the budget (the forms given in Appendices 10, 11, 15 are filled out);

Control over the repayment of debt on personal income tax and insurance premiums (Appendices 12, 16);

Dynamics of headcount and wages (Appendix 13);

Dynamics of tax burden indicators (Appendix 7)

Monthly monitoring

Tracks changes in the receipt of personal income tax and insurance contributions to the budget and is carried out in relation to tax agents who have arrears in transferring personal income tax, and payers of insurance contributions who have arrears in transferring insurance contributions, paying wages below the average level according to the codes of types of economic activity (Appendices 14, 17 )

If the results of the monitoring do not reveal positive trends and officials (individual entrepreneurs) do not provide reasonable explanations, the entire package of documents for these taxpayers will be transferred to the pre-audit analysis department to consider inclusion in the plan of on-site tax audits.

Federal Tax Service in Letter no.ED-4-15/14490@ presented an updated operating procedure for “salary” commissions. One of the features of this document is that its effect will extend to the analysis of data on the accrual and payment of both personal income tax and insurance premiums. The selection of payers whose activities are subject to consideration by the commission is carried out on the basis of lists that are formed by analyzing the available information on the financial and economic activities of payers. Taxpayers who do not appear at this commission without a good reason or who do not comply with the recommendations of tax officials based on the results of the commission meeting may be subject to administrative liability. In addition, on-site tax audits may be initiated against them.

An explanatory note is requested if tax authorities have found any inaccuracies, errors or possible violations in the submitted reports. The inspectorate sends a request to the taxpayer with explanations, which must be in writing. Documentary evidence may be required along with the note.

In what cases is it required?

If the tax office sent a letter demanding clarification, it means that the inspectors did not like something in the submitted reports. Most often, such requirements are sent during desk tax audits of received declarations, which are carried out automatically using special software.

If errors, discrepancies in indicators and contradictions between the specified information and the information available to the inspectorate are detected, the taxpayer is obliged to submit appropriate explanations. This is stated in paragraph 3 of Article 88 of the Tax Code.

Tax officials have the right to request clarification during a desk audit of statements in which losses are declared. As practice shows, this happens in relation to each such declaration.

If an updated declaration is submitted, in which the amount of contributions to the budget has become less than the initial amount, inspectors have the right to demand explanations justifying the change in values (clause 3 of Article 88).

To send an explanatory note, the taxpayer is given five working days from the date of receipt of the letter of demand (clause 3 of Article 88). Submitting explanations is in the interests of the taxpayer, since the tax office, in the absence of them, may add an additional amount to be paid to the budget.

IMPORTANT: If the reporting actually contains errors, an updated declaration can be sent instead of an explanatory note. There is no point in sending explanations in this case (clause 1 of Article 81 of the Tax Code of the Russian Federation, Letter of the Federal Tax Service of the Russian Federation dated November 6, 2015 No. ED-4-15/19395).

Written explanations are sent as follows:

submitted in person through the office;
sent by mail (the letter must contain a description of the attachment).

Explanations regarding VAT reporting can be sent electronically via telecommunication channels (TCS).

Thus, grounds for requesting clarification may include:

detection of errors in submitted reports;
contradictions in documents for the reporting period or in the context of previously provided information;
submitting a “clarification” that reduces the amount of contributions to the budget compared to the previously indicated figures;
reflection of losses for the reporting period by income tax payers.

In some cases, the tax office must be notified of receipt of the request with the submission of explanations (Letter of the Federal Tax Service of Russia dated January 27, 2015 No. ED 4-15/1071). You also need to keep in mind that the request may not have an inspection seal (Letter of the Federal Tax Service of Russia dated July 15, 2015 No. ED 3-2-/2739).

How to compose?

An explanatory note is drawn up addressed to the head of the inspection at the registration address on the official letterhead of the company. The law does not impose requirements on the form of writing, however, for some types of notes, tax authorities provide a recommended drafting option.

These forms are not required as they are advisory in nature. However, their use is desirable in order to avoid disagreements with the regulatory authority, and it is also much more convenient in terms of filling out.

When writing a response, you need to take into account not only the specifics (for example, clarifying the amount of wages, explaining losses, etc.), but also focus on the content of the requirement itself. It may include the need to provide general information regarding the specified topic or narrowly focused data. The requirement may require the submission of specific papers.

If it turns out that there really is an error in the report, but it does not lead to an understatement of tax (for example, a technical error in specifying the code), you can do the following in response to the request:

write in a response letter that the mistake made did not result in an understatement of the base and the amount payable to the budget, and indicate the correct option;
submit a clarification.

In general, the explanatory note looks like this:

“In response to your request for clarification regarding _____ No.____, we report the following: _____.”

For losses

Questions arise primarily regarding losses indicated in income tax reporting. Explanations are not required in every case of indicating losses and only for legal entities registered a long time ago. This is explained by the fact that disadvantages in the activities of new firms are an absolutely normal phenomenon. Typically, tax authorities pay attention to losses incurred over two or more years.

The grounds for requesting clarification may include:

significant amount of losses received based on the results of the reporting period;
The company has been operating in the red for several reporting periods.

In the above cases, the tax authorities may classify the company as problematic or suspect it of deliberately understating income in order to reduce the tax base. Therefore, when receiving such demands, taxpayers are especially interested in such a volume of demands that would be enough to remove all suspicions.

The explanatory note describes in detail all the circumstances that became the basis for going into the red:

changes in exchange rates;
significant rental and labor costs;
large one-time or long-term expenses (repairs, purchase of equipment, investments, etc.);
forced reduction in product prices due to decreased demand;
a decrease in production or sales volume due to an unstable market situation or a crisis in the country;
force majeure events causing major damage;
loss of suppliers, etc.

In the note you need to write that all expenses have an economic justification (give details of expenses and income). As evidence of the events described, supporting documents should be attached (extracts from accounting and tax registers, etc. - paragraph 4 of Article 88).

Finally, it is necessary to describe the measures taken to minimize losses in the future. You can attach an action plan and a table containing the main types of expenses and their values for the year by type.

By salary

In addition to losses, inspectors may be interested in the amount of staff wages and the procedure for calculating income tax on them. With regard to employee benefits, questions often arise regarding their size if they are less than the established lower limit.

If an employee works part-time, you can refer to the following documents:

staffing schedule;
The order of acceptance to work;
an employment contract that details the conditions (part-time, part-time, part-time, etc.).

Additionally, it would be useful to explain the reasons why wages decreased (for example, a reduction in production volume).

According to personal income tax

If a company pays personal income tax as a tax agent, questions may arise regarding identified inaccuracies in determining the tax base and the amount payable. If there really is an error, the situation must be corrected by submitting documents proving the correction. If it cannot be corrected, a justification should be sent.

If the discrepancy arose due to discrepancies in the calculation methodology, and the factual information was presented correctly, you simply need to describe in detail the calculation method used and justify it.

According to discrepancies in reporting

The inspector can compare information from two or more declarations (for example, VAT with income tax reporting), or compare the reporting with accounting documents. The taxpayer will need to prove the reason for the discrepancies in indicators (including revenue). This is not difficult to do, since the accounting rules are somewhat different from the tax accounting rules. In addition, the base for various taxes is determined taking into account their specific characteristics.

So, for example, the VAT base may not coincide with the revenue in the profit statement, since some non-operating income is not subject to VAT (dividends, fines, exchange rate differences). This is stated in Article 250.

According to VAT

If during the VAT inspection the inspector identifies errors or any inconsistencies, he also requests an explanation. The response form is recommended by the Letter of the Federal Tax Service dated July 16, 2013 No. AS 4-2/12705 (second appendix).

The form contains several tables that contain explanations for each section of the declaration (from sections 8 to 12). The one that corresponds to the block with errors is filled in.

It should be noted that this is a recommended form and not a mandatory one. Therefore, thinning can be designed in another, more convenient form. But it’s better to stick to the sample specified in the Letter from the Federal Tax Service. You can attach duplicate invoices and an extract from the purchase and sales ledger to the note.

By tax burden

If the Federal Tax Service requires clarification regarding the low tax burden in terms of the industry average level, you can write the following:

“In the tax return ____ for the period from __.__.____ to __.__.____ there was no incomplete reflection of data or inaccuracies, which could result in a reduction in the taxable base. In view of this, LLC “____” has no obligation to clarify tax payments for the specified period. Regarding the tax burden on the main type of activity, we inform you:

its decrease in the period from __.__.____ to __.__.____ was caused by a number of circumstances: a decrease in income and an increase in the company’s expenses.”

Next, you can indicate how much revenue decreased and costs increased for the specified period compared to the previous one. It is necessary to explain what led to this (decrease in demand or number of buyers, increase in purchase prices, etc.).

Other cases

In addition to the activities of the company itself, the tax office may request information about counterparties. This is called a counter check (or "counter check"). Its essence lies in the fact that the office department sends out requests asking for a list of operations performed in relation to any organization, as well as supporting papers (agreements, mutual settlements, etc.). Information is requested for a specific period of time.

The answer is compiled strictly according to the established algorithm, i.e. in accordance with the requested information. If no operations were carried out during the specified period, you can write this:

“For the period from __.__.____ to __.__.____, no transactions were carried out in relation to LLC “___”. For failure to provide this type of information, a fine is imposed on the taxpayer.

Drafting sample

Since there is no single form of writing, a note can be written in a fairly free form, essentially describing the situation.

You can download a sample explanatory note from the link below.

Responsibility for failure to provide an explanatory note

There is no liability for failure to provide explanations. The provisions of Article 126 do not apply to this case, since we are not talking about the requisition of documents (). also cannot be applied since it is not an "oncoming" ().

The taxpayer is not subject to administrative liability under Article 19.4 of the Administrative Code. The provisions of this article apply in case of failure to appear at the tax office, but not in case of refusal to give explanations. The Federal Tax Service also speaks about this (clause 2.3 of Letter No. AS-4-2/12837 dated July 17, 2013).

It turns out that tax authorities cannot impose a fine for failure to submit explanations. However, this must be done, since a refusal can lead to an on-site inspection and, as a result, to significant additional charges, which are not so easy to appeal.