The tax service will refuse field tax audits because of the coronavirus epidemic
2020/03/18
Роман Денисов
Налоговая практика
The tax service will refuse field tax audits because of the coronavirus epidemic

The Federal Tax Service (FTS) plans to suspend all tax control measures – field inspections, seizures, examinations, interrogations, in which inspectors have to personally communicate with taxpayers,newspaper Vedomosti writes with reference to federal officials and tax inspectors.  Due to the spread of coronavirus, the number of on-site inspections will be reduced to minimum, they will be carried out only in case of critical need according to one of the officials.  The moratorium will remain in force until the epidemiological situation normalizes.

 And this is really a timely measure when the business itself massively switches to remote work.  At the same time, the tax service should not have serious problems, because inspections that have not yet begun can be postponed, and all the rest can be suspended.

 It is unlikely that after the cancellation of the remote work mode, the business will face an increase in the intensity of tax control, a boom of field inspections.  Here, one should rather proceed from the resources currently available to the tax service, as well as the trend to reduce the number of field tax audits. On one hand, the Federal Tax Service has enough resources today to provide control over taxpayers using various Internet resources and technologies.  In fact, all the analytical work can be carried out, as they say, “without leaving the office.”  And the business is already used to electronic interaction with the tax service.  On the other hand, the number of on-site tax audits has recently decreased by one third, with virtually no loss in the statistics of accrued taxes.  The tax service shifts the focus to the use of other opportunities in the implementation of tax control.



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