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Is it possible to negotiate repayment with the tax office? How on-site and desk tax audits are carried out in practice. What violations are serious enough to invalidate the inspection result?

M.G. Moshkovich, lawyer

Inspector, maybe we can come to an agreement?

How and why a settlement agreement is concluded with tax authorities

Reconciliation of the parties in a tax dispute would seem to contradict the main purpose of the tax service - to collect more taxes for the budget. However, the law does not prohibit settlement with tax authorities Art. 190 Arbitration Procedure Code of the Russian Federation. Since recently such settlement agreements have appeared in practice, Resolution of the Presidium of the Supreme Arbitration Court of June 26, 2012 No. 16370/11; FAS MO dated March 22, 2013 No. A40-41103/12-91-228, and the Federal Tax Service recommended that local tax authorities take this practice into account Letter of the Federal Tax Service dated October 2, 2013 No. SA-4-7/17648, we decided to tell you how this should happen.

What is a settlement agreement

Verbal agreements with inspectors during an on-site inspection are probably familiar to many. However, they have nothing to do with settlement agreements. A settlement agreement is a written document in which the parties to a legal dispute stipulate the terms for its termination. That is, the question of signing an agreement can only arise if the appeal of the inspector’s decision to the Federal Tax Service is already over, your organization has filed an application with the court and it has been accepted for consideration.

We remind you that from January 1, 2014, any decisions of the Federal Tax Service will need to be appealed to a higher tax authority before the court (including “unchecked” and “procedural”).

Peace settlement is a voluntary matter, and the parties determine the terms of reconciliation independently. The court only evaluates the finished draft agreement on the subject Part 3 Art. 139 Arbitration Procedure Code of the Russian Federation:

  • violation of the rights of others;
  • contradictions to the law.

If the court does not see anything like this in the agreement, it will approve it, and this will end the proceedings. Part 2 Art. 150 Arbitration Procedure Code of the Russian Federation.

In this case, the court does not voice its position on the case; it only records your agreements with the tax authorities. Therefore, do not be surprised if, for example, the decision taken in another similar dispute differs from the outcome of your settlement agreement.

When and why do you enter into a settlement agreement?

An agreement can be signed at any stage of the case, and even at the stage of execution of a court decision. Part 1 Art. 139 Arbitration Procedure Code of the Russian Federation. For example, in 2012, the agreement on a tax dispute was approved by the Supreme Arbitration Court, that is, it was concluded after the dispute was considered by the courts of three instances.

As for the meaning of the settlement agreement, it is assumed that each of the parties should receive some benefit for themselves. In addition, both you and the tax authorities will save time and money that would otherwise have to be spent on further legal proceedings.

What you can bargain with the tax authorities about

In an ordinary business dispute, for example about failure to fulfill the terms of a supply or service agreement, the parties have the right to make any concessions to each other when concluding a settlement agreement. Agree on a deferment or completely forgive the debt, waive the penalty, and so on. With tax obligations, everything is much more complicated - they are prescribed by law. clause 1 art. 3 Tax Code of the Russian Federation. But, as practice has shown, some issues are still worth discussing.

Interpretation of tax rules

The Federal Tax Service will never agree that you will not pay the arrears resulting from a clear violation of the Tax Code. For example, if an inexperienced accountant simply forgets to remit taxes on time.

WE TELL THE MANAGER

Proposing a settlement agreement, You should not insist that the inspectorate refuse undisputed requirements. But you can “play” with controversial issues.

At the same time, the Tax Code is full of ambiguous norms, the interpretation of which varies depending on the positions of the Ministry of Finance (FTS) and judicial practice. If the courts do not agree with the position of the regulatory authorities on a specific issue, then the inspection may lose. In this case, you can offer the tax authorities a deal: they admit that they were wrong (and therefore refuse additional charges, penalties and fines) on one part of the contested decision, and you agree with their position on the rest. Thus, the FAS Moscow Region approved a settlement agreement, in which, in particular, pp. 1, 2 of the operative part of the Resolution of the Federal Antimonopoly Service of the Moscow Region dated March 22, 2013 No. A40-41103/12-91-228:

  • the tax authority recognized as legitimate the organization’s position on episodes related to the accounting of exchange rate differences in the composition of “profitable” income and expenses and the deduction of VAT on expenses of future periods (in terms of the cost of the actual service provided in the current period);
  • the organization agreed with the audit findings that it was illegal to reduce the “profitable” base by the amount of losses due to the lack of necessary documents.

Let us note that this agreement was preceded by two court decisions (of the first and appellate instances), which assessed the situation in exactly this way.

FROM AUTHENTIC SOURCES

Judge of the Supreme Arbitration Court of the Russian Federation, Candidate of Legal Sciences, Associate Professor

“Tax authorities must take into account judicial practice already at the pre-trial stage of the dispute. Therefore, the refusal of additional assessments when concluding a settlement agreement (taking into account current practice) is just a correction of an error made by the tax authorities. Later court decisions can, of course, also be taken into account.”

Penalty accrual period

Penalties are accrued for each day of delay in tax payment. clause 3 art. 75 Tax Code of the Russian Federation. It would seem that “bargaining is inappropriate here” - if there is a delay, then there should be penalties. But in one of the recently approved settlement agreements, the Federal Tax Service undertook not to charge penalties for the period from the date of adoption of the “verification” decision until the date of approval of the settlement agreement by the court. Resolution of the Presidium of the Supreme Arbitration Court of June 26, 2012 No. 16370/11.

In this case, the grounds for additional tax assessment were ambiguous. It can be assumed that the tax authorities decided to waive penalties in order to consolidate their position and avoid the risk of a negative decision by YOU.

We wrote more about this case:

So bargain - it might work out.

Let us remind you that following the clarifications of the Ministry of Finance completely exempts you from penalties. clause 8 art. 75 Tax Code of the Russian Federation. But organizations sometimes find it difficult to prove that these explanations are relevant to their problem. In a settlement agreement, tax authorities may recognize this in exchange for your concessions. Your task is to provide them with more or less suitable explanations that can be brought to bear on the controversial situation.

Deferment (installment plan)

According to the law, the Federal Tax Service has the right to decide on a deferment (installment plan) only in relation to personal income tax, when the obligation to pay this tax rests with non-entrepreneurial citizens subp. 6 clause 1 art. 63, paragraph 8 of Art. 61 Tax Code of the Russian Federation; pp. 15-17 of the Order, approved. By Order of the Federal Tax Service dated September 28, 2010 No. ММВ-7-8/469@. In other cases, the issue is within the competence of the Federal Tax Service or the Federal Tax Service. In judicial practice, there is an example of refusal to approve a settlement agreement with the condition of deferment of tax payment in Resolution of the FAS VSO dated December 10, 2003 No. A69-883/03-8-F02-4285/03-S1. Will it be possible to negotiate this with the inspectorate in the future? It's not clear yet.

EXPERIENCE EXCHANGE

Head of Russian tax practice at Linklaters, executive secretary of the Russian branch of the International Tax Association

“The issue of granting a taxpayer a deferment (installment plan) for the payment of arrears is resolved in the manner established by the Tax Code. This is an independent process, and the provision of such a deferment (installment plan) within the framework of a settlement agreement when the taxpayer challenges the decision of the tax authority in court, in my opinion, appears to be unfounded.”

Judge VAC expressed a different opinion.

FROM AUTHENTIC SOURCES

“It is possible to agree on a deferment (installment plan) within the framework of a settlement agreement between the taxpayer and the tax authority. This is evidenced by the practice of concluding settlement agreements.”

Supreme Arbitration Court of the Russian Federation

Fine amount

Reducing the fine is a suitable subject for negotiation. Tax authorities have the right to recognize a variety of circumstances as mitigating; the limits for reducing the fine are also not limited. subp. 3 p. 1 art. 112, paragraph 3 of Art. 114 Tax Code of the Russian Federation.

Your waiver of legal requirements

With regard to concessions, an organization (like an individual entrepreneur) is in a more advantageous position than the tax authorities - it can easily waive its demands. This needs to be used. For example, you dispute the refusal of a VAT refund and demand interest for the late refund. Get the inspectors to sign an agreement in which they recognize the legitimacy of the tax refund in exchange for your waiver of legal interest.

The same goes for legal costs. If you win, the inspectorate will have to reimburse them. The practice of recent years shows that courts oblige tax authorities to pay sometimes very large sums to winning organizations. Thus, in 2012, almost 3 million rubles were recovered from one of the Moscow Federal Tax Service Inspectors. expenses of the organization for legal representatives Resolution of the Presidium of the Supreme Arbitration Court of March 15, 2012 No. 16067/11. In another case, more than 3.6 million rubles were recovered from the inspection. to compensate for the costs of paying for a bank guarantee taken by the CJSC as countercollateral Resolution of the Federal Antimonopoly Service of the Moscow Region dated August 20, 2013 No. A40-43967/10-129-228. These are all budgetary losses, and the tax service is interested in avoiding them. Therefore, you can completely or partially refuse to receive compensation for legal costs in exchange for the fact that the inspectors agree with your position and refuse additional charges.

What is the procedure for concluding a settlement agreement

Both you and the tax authorities have the right to offer settlement. By the way, at the stage of preparing the case for trial, the judge should try to push the parties towards reconciliation subp. 2 hours 1 tbsp. 135, part 1 art. 138 Arbitration Procedure Code of the Russian Federation.

To make the dialogue more substantive, it is better to immediately prepare your own version of the agreement (in writing). This is the task of a lawyer, and you just tell the manager that you have such an opportunity. Also explain where inspectors are weak on issues (to help plan bargaining tactics).

Send the prepared project to the inspectorates and listen to the proposals of the tax authorities. If you agree, then at the next court hearing, a representative of your organization must file a petition for approval of the settlement agreement and submit to the court its text, signed by both your representative and the representative of the Federal Tax Service.

The form of the settlement agreement is not strictly regulated, but there are a number of mandatory requirements for it. Let's look at them with an example.

Limited Liability Company "Romashka" represented by representative Sergeev Igor Aleksandrovich, acting on the basis powers of attorney Part 2 Art. 62, part 1 art. 140 Arbitration Procedure Code of the Russian Federation b/n dated 08/26/2013, hereinafter referred to as the Plaintiff, and the Inspectorate of the Federal Tax Service of Moscow No. 14 represented by the representative Ponomareva Anna Anatolyevna, acting on the basis powers of attorney The powers of attorney of representatives of your organization and the Federal Tax Service must contain a direct indication of the right to enter into a settlement agreement Part 2 Art. 62, part 1 art. 140 Arbitration Procedure Code of the Russian Federation No. 23 dated 02.09.2013, hereinafter referred to as the Defendant, who are parties to case No. A63-1540/2012, which is being processed by the Moscow Arbitration Court, have entered into this settlement agreement as follows:

1. The Defendant admits that the Plaintiff lawfully applied tax deductions for value added tax on the basis of invoices dated 06/01/2012 No. 7737-7739 issued by Khim-snab-ser-vis OJSC.

2. The Defendant acknowledges that the Plaintiff has the right to a refund of value added tax in the amount of 1,690,674 (one million six hundred ninety thousand six hundred seventy four) rubles and undertakes to return this amount by December 20, 2013.

3. The plaintiff waives the demand for interest for late refund of value added tax.

4. The plaintiff will not claim compensation for legal costs in this case.

The agreement must contain precise information about the agreements of the parties (amounts, terms, conditions, etc.) Part 2 Art. 140 Arbitration Procedure Code of the Russian Federation

5. This settlement agreement has been drawn up in three copies, The agreement is drawn up in writing in the number of copies according to the number of parties signing it, plus one more copy for the court Part 4 Art. 140 Arbitration Procedure Code of the Russian Federation having equal legal force, one copy for each of the parties and one copy for attachment to the case materials.

subp. 13 clause 1 art. 265, sub. 8 clause 7 art. 272 Tax Code of the Russian Federation; Letter of the Ministry of Finance dated March 18, 2008 No. 03-03-06/2/27. After all, the ruling on approval of the settlement agreement comes into force immediately part 8 art. 141 Arbitration Procedure Code of the Russian Federation.

If the tax authorities compensate you for legal expenses, then this is your non-operating income.

We also note that the mere conclusion of a settlement agreement will not make the decision of the Federal Tax Service partially ineffective, unless this is expressly provided for in the text of the agreement. Try to propose such a condition to the tax authorities, but it is not a fact that they will agree. But there is no need to worry about this; keeping the decision in force should not affect your “tax” reputation. Any certificates about the taxpayer (for loans, tenders, auctions, etc.) must take into account the provisions of the settlement agreement, that is, they should not contain information about tax arrears, penalties, fines removed by the settlement agreement. And if it suddenly appears there, you have the right to demand that it be removed.

Remember that you must comply with the terms of the settlement agreement in full and within the agreed time frame. Otherwise, the court will issue a writ of execution to the party and the agreement will be enforced. Part 2 Art. 142 Arbitration Procedure Code of the Russian Federation.

It is obvious that you can seriously count on concluding a settlement agreement only if the position of the Federal Tax Service is weak (at least in terms of requirements).

As for the details, we hope that the procedure for reconciliation of the parties will soon be settled in the Tax Code. Then both inspectors and organizations will clearly know on which issues they can agree to a peace settlement and on which issues they cannot. In the meantime, the Federal Tax Service has obliged the inspectorates to coordinate all draft settlement agreements with taxpayers with its Legal Department.

Representative of the Plaintiff (by proxy) Representative of the Defendant (by proxy)

“Tax officials came to us with an on-site audit and immediately made it clear what amount of additional assessments they wanted to receive - about a million. This is fine? Has anyone had this happen? - asks one of the entrepreneurs on the popular forum klerk.ru.

As it turns out, this happened to many people. For example, Olga, the chief accountant of an organization whose activities are related to sports, told Forbes that two out of three on-site audits were carried out according to exactly this scheme: “If tax officials are adequate people and are ready to negotiate, then we are only happy. The amounts in both cases were less than a million.” In her opinion, there is nothing wrong with such “gentleman’s” agreements: after all, inspectors do not put money in their pockets, but transfer it to the budget.

On condition of anonymity, a former tax inspector told Forbes how he and his colleagues determined which entrepreneurs could come to an agreement with: “Such techniques are practiced with “compliant” companies that are afraid of identifying serious violations or simply do not want to quarrel with the tax office. The easiest way is to allegedly lose the “primary”, that is, acts of acceptance and transfer of goods, work or services, delivery notes or invoices. In some cases, a draft on-site tax audit report is prepared by the company’s accountant, who finds it easier to “find violations” for a pre-agreed amount.”

This practice has become especially widespread in the last three years. The fact is that in May 2007, the leadership of the Federal Tax Service developed a Concept for planning on-site inspections. The essence of the document boils down to the fact that inspectors, guided by special criteria, must select only suspicious ones from the entire mass of companies and assign an audit to them. There are eleven criteria, and they are also officially published. Among them are low salaries in the organization, losses, a significant share of tax deductions (relative to revenue), building a chain of intermediaries, and frequent “migration” of the company between different inspectorates and even regions.

Officials are very pleased with their concept. Now they are punishing tax officials whose audits did not bring much money to the budget - because this means that the auditors made a mistake with the object. Very quickly the call of the authorities “Go where there are violations” in the territorial inspections was transformed into “Once you go, come back with the money.”

“The leadership of the Federal Tax Service apparently imagines these kind of egg-headed intellectual inspectors who click on the keyboard and mathematically accurately identify violators. But this is a complete utopia! - says Mikhail Orlov, tax lawyer, chairman of the expert council under the State Duma Committee on Budget and Taxes. — In the “territories” there are people whose intelligence makes one doubt that they have a higher or even secondary education. What kind of pre-test analysis, what are you talking about? They randomly select a company from the database, say to themselves: “I have to get 5 million here according to the order” - and they walk briskly. It is clear that they go to decent companies. Then, you see, it’s much better to sit in the office of a reputable company and sort through neat files of primary documents or study electronically generated tax registers than to look for an underground vodka factory that pays no taxes at all, and its director looks like a criminal and from which they are not alive will come out."

Formally, the inspector’s salary does not depend on the results of the audit. But only formally. In addition to salary, there are so-called means of financial incentives for employees.” For those who work in the field or desk inspection department, increasing coefficients directly depend on the size of the arrears found. The amount of “material incentive” can be many times greater than the basic salary.

How much do inspectors get paid? For example, a state tax inspector in the field inspection department of the Moscow Federal Tax Service No. 6 receives up to 12,000 rubles (data from the website nalog.superjob.ru). Obviously, “material incentives” are the only reason to work in such a position. To receive a bonus, the taxman must fulfill the plan for arrears. And these numbers come down to him “from above.” According to the Glavbukh magazine, in 2009, measures up to and including an internal investigation were even taken against inspectors who accrued additional charges of less than a million rubles based on the results of one inspection.

“We have a very strange system. First, the Ministry of Economic Development makes a forecast of what economic development will be next year. Conventionally, let it be 1%. Then the Ministry of Finance “overlays” tax legislation on the forecast and says, I emphasize, conditionally - with economic growth of 10%, tax revenues will increase by 1 billion rubles,” explains Orlov. — And then this figure, 1 billion rubles, is scattered among regional departments. Roughly speaking, Moscow should give 200 million more than last year, Tyumen - 100 million, etc. That is, each inspection receives a specific task. The tragedy is that if the amount does not accrue, there can be two reasons: either the inspectors did a bad job, or the Ministry of Economic Development and the Ministry of Finance made errors in the calculations and made an erroneous forecast. But the second version is never considered: the tax service is always to blame for the shortfall in taxes.”

Against this background, the tax authorities’ proposal for a “gentleman’s” agreement looks quite friendly. After all, if the company refuses, the inspectors will still collect this money, even if they have to come up with some imaginary violations. According to tax lawyers, the phrase “economically unjustified expenses” has been in use lately. This means that auditors refuse to recognize the plant’s purchase of equipment abroad as expenses on the grounds that similar equipment could be purchased cheaper in Russia. “If the inspectors offered to negotiate and the amount is adequate, it is obvious that the taxpayer will choose this path. If we are talking about an amount in the range of 3-5 million rubles, in my opinion, it is better to agree,” continues Orlov. “The tax authorities will still not leave empty-handed, and even an unfair decision will have to be challenged in court for many months.”

Policy regarding the processing of personal data

1. Terms and accepted abbreviations

1. Personal data (PD) – any information relating to a directly or indirectly identified or identifiable individual (PD subject).

2. Processing of personal data – any action (operation) or set of actions (operations) performed using automation tools or without the use of such means with personal data, including collection, recording, systematization, accumulation, storage, clarification (updating, changing), extraction, use, transfer (distribution, provision, access), depersonalization, blocking, deletion, destruction of personal data.

3. Automated processing of personal data – processing of personal data using computer technology.

4. Personal Data Information System (PDIS) – a set of personal data contained in databases and information technologies and technical means that ensure their processing.

5. Personal data made publicly available by the subject of personal data is PD, access of an unlimited number of persons to which is provided by the subject of personal data or at his request.

6. Blocking of personal data – temporary cessation of processing of personal data (except for cases where processing is necessary to clarify personal data).

7. Destruction of personal data - actions as a result of which it becomes impossible to restore the content of personal data in the personal data information system and (or) as a result of which the material media of personal data are destroyed.

8. A cookie is a piece of data that is automatically placed on your computer's hard drive each time you visit a website. Thus, a cookie is a browser's unique identifier for a website. Cookies make it possible to store information on a server and help you navigate the web more easily, as well as allow you to analyze the site and evaluate the results. Most web browsers allow cookies, but you can change your settings to refuse cookies or to track cookies. However, some resources may not work correctly if cookies are disabled in the browser.

9. Web tags. On certain web pages or emails, the Operator may use common Internet “web tagging” technology (also known as “tags” or “fine GIF technology”). Web tags help analyze the performance of websites, for example by measuring the number of visitors to a site or the number of “clicks” made on key positions on a site page.

10. Operator - an organization that, independently or jointly with other persons, organizes and (or) carries out the processing of personal data, as well as determining the purposes of processing personal data, the composition of personal data to be processed, and actions (operations) performed with personal data.

11. User – Internet user.

12. The site is a web resource https://lc-dv.ru, owned by the Limited Liability Company "Legal Center"

2. General provisions

1. This Policy regarding the processing of personal data (hereinafter referred to as the Policy) is drawn up in accordance with paragraph 2 of Article 18.1 of the Federal Law “On Personal Data” No. 152-FZ of July 27, 2006, as well as other regulatory legal acts of the Russian Federation in areas of protection and processing of personal data and applies to all personal data that the Operator may receive from the User while using the Site on the Internet.

2. The operator ensures the protection of processed personal data from unauthorized access and disclosure, misuse or loss in accordance with the requirements of the Federal Law of July 27, 2006 No. 152-FZ “On Personal Data”.

3. The operator has the right to make changes to this Policy. When changes are made, the date of the last update of the edition is indicated in the title of the Policy. The new version of the Policy comes into force from the moment it is posted on the website, unless otherwise provided by the new version of the Policy.

3. Principles of processing personal data

1. The processing of personal data by the Operator is carried out on the basis of the following principles:

2. legality and fair basis;

3. limiting the processing of personal data to the achievement of specific, predetermined and legitimate purposes;

4. preventing the processing of personal data incompatible with the purposes of collecting personal data;

5. preventing the merging of databases containing personal data, the processing of which is carried out for purposes incompatible with each other;

6. processing only those personal data that meet the purposes of their processing;

7. compliance of the content and volume of processed personal data with the stated purposes of processing;

8. preventing the processing of personal data that is excessive in relation to the stated purposes of their processing;

9. ensuring the accuracy, sufficiency and relevance of personal data in relation to the purposes of processing personal data;

10. destruction or depersonalization of personal data upon achieving the goals of their processing or in the event of loss of the need to achieve these goals, if it is impossible for the Operator to eliminate the violations of personal data, unless otherwise provided by federal law.

4. Processing of personal data

1. Obtaining PD.

1. All PD should be obtained from the PD subject himself. If the subject's PD can only be obtained from a third party, then the subject must be notified of this or consent must be obtained from him.

2. The operator must inform the PD subject about the purposes, intended sources and methods of obtaining PD, the nature of the PD to be received, the list of actions with PD, the period during which the consent is valid and the procedure for its revocation, as well as the consequences of the PD subject’s refusal to give written consent to receive them.

3. Documents containing PD are created by receiving PD via the Internet from the PD subject during his use of the Site.

2. The operator processes personal data if at least one of the following conditions is present:

1. Processing of personal data is carried out with the consent of the subject of personal data to the processing of his personal data;

2. Processing of personal data is necessary to achieve the goals provided for by an international treaty of the Russian Federation or law, to implement and fulfill the functions, powers and responsibilities assigned by the legislation of the Russian Federation to the operator;

3. Processing of personal data is necessary for the administration of justice, execution of a judicial act, act of another body or official, subject to execution in accordance with the legislation of the Russian Federation on enforcement proceedings;

4. Processing of personal data is necessary for the execution of an agreement to which the subject of personal data is a party or beneficiary or guarantor, as well as for concluding an agreement on the initiative of the subject of personal data or an agreement under which the subject of personal data will be a beneficiary or guarantor;

5. Processing of personal data is necessary to exercise the rights and legitimate interests of the operator or third parties or to achieve socially significant goals, provided that the rights and freedoms of the subject of personal data are not violated;

6. Processing of personal data is carried out, access to an unlimited number of persons is provided by the subject of personal data or at his request (hereinafter referred to as publicly available personal data);

7. The processing of personal data subject to publication or mandatory disclosure in accordance with federal law is carried out.

3. The operator may process PD for the following purposes:

1. increasing the PD subject’s awareness of the Operator’s products and services;

2. concluding agreements with the subject of personal data and their execution;

3. informing the subject of personal data about news and offers of the Operator;

4. identification of the subject of personal data on the Site;

5. ensuring compliance with laws and other regulations in the field of personal data.

1. Individuals who are in civil legal relations with the Operator;

2. Individuals who are Users of the Site;

5. PD processed by the Operator is data received from Users of the Site.

6. Personal data is processed:

1. – using automation tools;

2. – without the use of automation tools.

7. Storage of PD.

1. PD of subjects can be received, undergo further processing and transferred for storage both on paper and in electronic form.

2. PD recorded on paper is stored in locked cabinets or in locked rooms with limited access rights.

3. PD of subjects processed using automation tools for different purposes is stored in different folders.

4. It is not allowed to store and place documents containing personal data in open electronic catalogs (file sharing services) in ISPD.

5. PD is stored in a form that allows identification of the PD subject for no longer than required by the purposes of their processing, and they are subject to destruction upon achievement of the purposes of processing or in the event of the loss of the need to achieve them.

8. Destruction of PD.

1. The destruction of documents (media) containing personal data is carried out by burning, crushing (grinding), chemical decomposition, transformation into a shapeless mass or powder. A shredder can be used to destroy paper documents.

2. PD on electronic media is destroyed by erasing or formatting the media.

3. The fact of destruction of PD is documented by an act of destruction of media.

9. Transfer of PD.

1. The operator transfers PD to third parties in the following cases:
– the subject has expressed his consent to such actions;
– the transfer is provided for by Russian or other applicable legislation within the framework of the procedure established by law.

2. List of persons to whom PD is transferred.

Third parties to whom PD is transferred:
The Operator transfers the PD to Legal Center LLC (located at: Khabarovsk, 680020, Gamarnika St., 72, office 301) for the purposes specified in clause 4.3 of this policy. The operator entrusts the processing of PD to Legal Center LLC with the consent of the PD subject, unless otherwise provided by federal law, on the basis of an agreement concluded with these persons. Legal Center LLC processes personal data on behalf of the Operator and is required to comply with the principles and rules for processing personal data provided for by Federal Law No. 152.

5. Protection of personal data

1. In accordance with the requirements of regulatory documents, the Operator has created a personal data protection system (PDS), consisting of subsystems of legal, organizational and technical protection.

2. The legal protection subsystem is a complex of legal, organizational, administrative and regulatory documents that ensure the creation, operation and improvement of the legal protection system.

3. The subsystem of organizational protection includes the organization of the management structure of the CPPD, the permitting system, and the protection of information when working with employees, partners and third parties.

4. The technical protection subsystem includes a set of technical, software, software and hardware tools that ensure PD protection.

5. The main PD protection measures used by the Operator are:

1. Appointment of a person responsible for PD processing, who organizes PD processing, training and instruction, internal control over compliance by the institution and its employees with PD protection requirements.

2. Identification of current threats to the security of personal data when they are processed in ISPD and the development of measures and measures to protect personal data.

3. Development of a policy regarding the processing of personal data.

4. Establishing rules for access to personal data processed in the ISPD, as well as ensuring registration and accounting of all actions performed with personal data in the ISPD.

5. Establishing individual passwords for employees to access the information system in accordance with their production responsibilities.

6. Application of information security tools that have passed the conformity assessment procedure in accordance with the established procedure.

7. Certified anti-virus software with regularly updated databases.

8. Compliance with conditions ensuring the safety of personal data and excluding unauthorized access to them.

9. Detection of facts of unauthorized access to personal data and taking measures.

10. Restoration of personal data modified or destroyed due to unauthorized access to it.

11. Training of the Operator’s employees directly involved in the processing of personal data in the provisions of the legislation of the Russian Federation on personal data, including requirements for the protection of personal data, documents defining the Operator’s policy regarding the processing of personal data, local acts on the processing of personal data.

12. Implementation of internal control and audit.

6. Basic rights of the subject of personal data and obligations of the Operator

1. Basic rights of the subject of personal data.

The subject has the right to access his personal data and the following information:

1. confirmation of the fact of processing of PD by the Operator;

2. legal grounds and purposes of PD processing;

3. goals and methods of PD processing used by the Operator;

4. name and location of the Operator, information about persons (except for the Operator’s employees) who have access to PD or to whom PD may be disclosed on the basis of an agreement with the Operator or on the basis of federal law;

5. terms of processing of personal data, including periods of their storage;

6. the procedure for the exercise by the subject of personal data of the rights provided for by this Federal Law;

7. name or surname, first name, patronymic and address of the person processing PD on behalf of the Operator, if the processing has been or will be assigned to such a person;

8. contacting the Operator and sending him requests;

9. appealing the actions or inaction of the Operator.

10. The Site user may at any time withdraw his consent to the processing of PD by sending an email to the following email address: [email protected], or by sending a written notification to the address: 680020, Khabarovsk, st. Gamarnika, house 72, office 301

eleven. . After receiving such a message, the processing of the User's PD will be stopped and his PD will be deleted, except in cases where processing can be continued in accordance with the law.

12. Responsibilities of the Operator.

The operator is obliged:

1. when collecting PD, provide information about PD processing;

2. in cases where the PD was not received from the subject of the PD, notify the subject;

3. if the subject refuses to provide PD, the consequences of such refusal are explained to the subject;

5. take the necessary legal, organizational and technical measures or ensure their adoption to protect PD from unauthorized or accidental access to it, destruction, modification, blocking, copying, provision, distribution of PD, as well as from other unlawful actions in relation to PD;

6. provide responses to requests and appeals from subjects of personal data, their representatives and the authorized body for the protection of the rights of subjects of personal data.

7. Features of processing and protection of data collected using the Internet

1. There are two main ways in which the Operator receives data via the Internet:

1. Providing PD by PD subjects by filling out the Site forms;

2. Automatically collected information.

The operator can collect and process information that is not PD:

3. information about the interests of Users on the Site based on the entered search queries of Site users about services and goods sold and offered for sale in order to provide up-to-date information to Users when using the Site, as well as generalization and analysis of information about what sections of the Site, services, products are in greatest demand among Site Users;

4. processing and storing search queries of Site Users for the purpose of summarizing and creating statistics on the use of sections of the Site.

2. The Operator automatically receives certain types of information obtained during User interaction with the Site, correspondence by email, etc. We are talking about technologies and services such as cookies, Web tags, as well as User applications and tools.

3. At the same time, Web tags, cookies and other monitoring technologies do not make it possible to automatically receive PD. If the Site User, at his own discretion, provides his PD, for example, when filling out a feedback form, then only then are processes of automatic collection of detailed information launched for the convenience of using the Site and/or to improve interaction with Users.

8. Final provisions

1. This Policy is a local regulatory act of the Operator.

2. This Policy is publicly available. The public availability of this Policy is ensured by publication on the Operator’s Website.

3. This Policy may be revised in any of the following cases:

1. when the legislation of the Russian Federation in the field of processing and protection of personal data changes;

2. in cases of receiving instructions from the competent government authorities to eliminate inconsistencies affecting the scope of the Policy

3. by decision of the Operator;

4. when the purposes and terms of PD processing change;

5. when changing the organizational structure, the structure of information and/or telecommunication systems (or introducing new ones);

6. when using new technologies for processing and protecting personal data (including transmission, storage);

7. when there is a need to change the process of processing personal data related to the activities of the Operator.

4. In case of failure to comply with the provisions of this Policy, the Company and its employees are liable in accordance with the current legislation of the Russian Federation.

5. Monitoring of compliance with the requirements of this Policy is carried out by persons responsible for organizing the processing of Company Data, as well as for the security of personal data.

Based on materials from http://raschet.ru/

Not long ago, “Raschet” wrote about on-site audits, when officials notified taxpayers in advance about the amounts of additional assessments. At the same time, the topic of “farm-out” was touched upon tangentially. In this material we will look at the “corruption” issue more closely.Natalya Poboykin A , managing partner of the law firm “Turov and Poboykina - Siberia,” told Irina Golova about corruption in the tax authorities and the advantages of legal work.

– It’s no secret that inspectors who come for an inspection are often interested in the amount of tax that they can charge in addition, and not in the actual violations committed by the company. How can an accountant and director resist this tax policy?

– Since 80 percent of companies operate in Russia not entirely legally, during inspections many entrepreneurs try to offer a bribe to tax inspectors, realizing that if the problem is not “cut out at the root”, then it can “germinate” and have serious consequences.

Undoubtedly, inspectors have plans for the amounts of additional assessments during on-site tax audits, which are now simply not assigned. Having carried out a preliminary analysis of the financial and economic activities of the organization planned for inspection, tax authorities, as a rule, know in advance the amount of additional assessments.

– How often do tax authorities come by mistake and what to do in this situation?

– If the company is not associated with cashing offices and fly-by-night companies and has a competent chief accountant, then you can be sure that the audit will take place without additional charges. Based on the practice of recent years, the percentage of tax workers arriving “by mistake” is small. In most cases, they come to “problem” companies.

- It’s possible how‑ resist not even a check, but a pre-prescribed amount of additional charges?

“We cannot resist the audit, because the tax authorities have the right to audit taxpayers. During the event, we need to prove the integrity of the legal entity, the correct calculation and timely payment of taxes. And if inspectors see that they were mistaken in their assumptions and there is nothing to catch on at this enterprise, then they ask the taxpayer to show violations, so as not to leave the audit without additional charges, with the threat that a higher tax authority may come to check. These violations can obviously be a loss for the tax authorities, but “according to the instructions” they should not be returned without additional charges.

– What methods do tax authorities usually use to reach agreement on mutually beneficial terms? How can you understand that the inspector is ready to discuss alternative options for exiting the inspection?

– First, we test the waters – what the tax inspector came with and what is the expected amount of additional charges. If an entrepreneur is faced with the fact that an amount with six zeros is announced, naturally, it shocks him and he begins to look for ways to reduce the number of zeros by asking leading questions to the inspector.

Some people solve this problem through inspectors, some directly look for contacts and communications with the head of the field tax audit department of the Federal Tax Service and the head of the audit department, while others try to immediately find a way out, if it is a fairly large enterprise, to the head of the tax inspectorate.

– What “rules of the game” do inspectors usually set?

– Nowadays, inspectors are increasingly less likely to set the rules of the game on their own, and are increasingly sending taxpayers to their managers. They, in turn, confirm the possibility of reducing the amount of additional charges; at the same time, they indicate the size of the bribe and the amount that will be reflected in the on-site tax audit report. At the same time, neither tax authorities nor taxpayers trust each other. The former are afraid to take, the latter are afraid that the agreements will not be respected. It often happens this way: the amount of a one-time “remuneration” is equivalent to the amount of profit earned during the tax periods being audited.

– Do you know exactly how such a dialogue takes place? After all, if an inspector openly says: “I don’t know anything, go and negotiate on your own,” this is de -in fact means: go and give him a bribe?..

–...If the inspector states: “I don’t know anything,” the payer carefully tries to find out if this is so. And if the inspector really “knows nothing,” then the entrepreneur is looking for a way out to senior managers.

– Is it always possible to reach an agreement with the inspectors who conduct the inspection directly?

- No. It is increasingly impossible to come to an agreement with inspectors; they, as a rule, do not make decisions, but refer the taxpayer to the head of the field tax audit department. Either the taxpayer himself contacts the right person, who can be either the head of the audit department or the head of the inspection. As a rule, the amount of “remuneration” is up to 10 percent of the amount of expected additional charges. And since understatement of the tax base often occurs through the use of fly-by-night companies, supplies, work and services from such companies are excluded by tax authorities from expenses, and additional income tax and VAT are charged. These amounts can be very impressive.

– What determines whether the inspectors will negotiate themselves or forward the question to the head of the department or inspection?

– It depends on how the work is carried out in a particular inspection on this issue. Of course, there are inspectors, managers and heads of inspections who do not take bribes, and this is good news.

– What is the difference between discussing issues directly with the inspector or the head of the inspection? Is this reflected in the amounts that the Federal Tax Service requests from the company?

– Naturally, an entrepreneur with a hundred thousand rubles in additional charges will not go to the head of the tax inspectorate, and he is “not interested” in such an entrepreneur. If we are talking about millions, sometimes hundreds of millions of rubles, then the taxpayer is looking for a way out to the head of the Federal Tax Service or the heads of higher tax authorities.

– Can the company use the services of... say, an independent lawyer who is able to “resolve all issues”? How much does it cost?

– Contacting an independent lawyer does not always lead to the desired result, even if he assures that he knows the right people and is able to negotiate with them.

– It turns out that with such a scheme, the Soviet law of connections and acquaintances is still in effect?

– If you have acquaintances and connections, you can be more confident that this issue will be resolved for a certain amount.

– Does an agreement with the head of a department or inspection provide greater guarantees than similar agreements with ordinary inspectors?

“The word of a boss is more significant and valuable than the word of an ordinary inspector. However, in practice it happens that bosses also refuse their agreements. There was a case where the taxpayer reached certain agreements with the head of the Federal Tax Service; during the audit, all documents were presented, including those regarding unscrupulous contractors, and the company’s employees gave truthful testimony. As a result, an additional multi-million dollar amount was accrued... and the head of the INFS “changed his mind.” We had to defend the interests of the taxpayer in court, and this was one of the high-profile cases. Do not forget that there is also a rotation of personnel between the heads of tax inspectorates. This is done, among other things, to prevent corruption in the tax authorities.

– Do you know how such negotiations with the heads of inspections take place? The dialogue takes place in the office or wherever -on neutral territory?

– Such issues are resolved outside the walls of the tax office, sometimes through a proxy of the authority.

– What, in your opinion, prevents the federal authorities and the employees of the Federal Tax Service from eradicating local corruption?

– Despite statements about the “fight against corruption,” it has tripled over the past 15 years. Therefore, as long as corruption is of interest to a certain group of people, the situation on the ground will not change. There will only be exemplary floggings that will not change the overall picture.

It is clear that with the current tax burden it is difficult to work legally. But by optimizing taxes through fly-by-night companies and cashing offices, business will always depend on the “moods” of the tax authorities. To avoid this, you need to reduce taxes only by legal means, of which there are several dozen.
 

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