С чего бизнесу начать подготовку к налоговой проверке?

High-level summary

Main point: don’t start tax-audit preparation by rummaging through three years of documents. Begin with three priority “contours” (priority audit tracks) that tax authorities check first, then use a focused, day-by-day (30-day) checklist to collect, fix and organize evidence.

Framework — the “Three Contours” (priority audit tracks)

1. Counterparties & reality of transactions

   • Confirm the business purpose and economic link for each transaction.
   • Ensure existence of a contract, an executed operation, and ironclad confirmations:
     • For goods: logistics documents, delivery and acceptance records.
     • For services: measurable results or signed acceptance acts.
   • Focus on proof that transactions were real and necessary for business.

2. VAT (input tax / deductions)

   • VAT deductions must be supported by primary documents and by formal acceptance into accounting.
   • Pay attention to advances, adjustments, and the tax periods when deductions were taken — these commonly trigger questions.
   • Ensure the VAT register and accounting acceptance align with invoices and acceptance acts.

3. Money & people (payments and employment/contract classification)

   • Payment purpose must match the contract; payments should not be “hanging” (unsupported by contractual basis or settlement documentation).
   • Civil‑law / self‑employed contracts must not resemble wages — otherwise they risk reclassification as payroll and related taxes/withholding.
   • Reconcile payments to contract terms and maintain supporting payment orders, invoices, and deliverable acceptance.

Actionable 30-day inspection-preparation playbook (high-level)

The playbook is a day-by-day, 30-day checklist organized into four weekly phases.

Week 1 — Extract & inventory

• Export key reports/data from the accounting system (1C): VAT register, ledgers, payment journals, contract registry, payroll/contractor payments.
• Index and list counterparties and contracts for the audit period.

Week 2 — Evidence gathering and gap analysis

• For each contract, assemble primary documents: contract, invoices, acceptance acts, delivery/logistics proof, payment proof.
• Identify missing acceptance or primary documents and request them from counterparties.

Week 3 — Fix accounting/VAT issues

• Reconcile VAT deductions with acceptance dates/periods; document any necessary adjustments.
• Document advances and settlement of advances with supporting paperwork.

Week 4 — Payments & personnel review, compile folders

• Reconcile purpose of payments vs. contract terms; correct misposted payments if possible.
• Review civil‑law contracts for signs of disguised employment; obtain or produce documentation proving independent contractor status.
• Assemble audit folders by counterparty and period, with a clear contents list and quick‑reference indexes for likely audit questions.

Specific, concrete recommendations (action items)

• Contracts: include explicit business purpose, deliverables, KPIs/acceptance criteria, and payment terms tied to deliverables.
• Acceptance acts: always obtain signed acceptance for services and goods; file them with invoices and VAT documents.
• VAT: match every deduction line to a corresponding primary document and the accounting acceptance date/period.
• Payments: use payment descriptions that reference contract numbers and invoice numbers; keep bank payment copies with contract files.
• Contractors vs employees: document scope of work, control level, invoicing cadence, provision of tools/space, and other factors showing independence.
• File structure: prepare folders per counterparty + period, with an index of included documents so auditors can quickly find evidence.
• Use 1C exports proactively: prepare the usual audit reports in advance so you can respond quickly.

Suggested KPIs / items to monitor during preparation

• Timeline: 30-day preparation window (as noted in the video).
• Preparation KPIs to track (recommended):
  • % of contracts with completed acceptance acts.
  • % of VAT deductions matched to primary documents and acceptance records.
  • Number of payments with mismatched or missing payment purpose.
  • Number of civil‑law contracts flagged for potential reclassification.
  • Time to produce requested document (target: within X days — set internally).

Risks & common pitfalls highlighted

• Starting with chaotic searching wastes time and misses priority risks.
• Missing acceptance acts or mismatched VAT periods are frequent triggers.
• Misclassification of contractors as independent while they resemble employees leads to payroll reclassification and tax claims.
• Unclear payment purposes or unresolved invoices (“hanging bills”) create additional tax scrutiny.

Presenters / source

• Source: subtitles from the video titled “С чего бизнесу начать подготовку к налоговой проверке?” — presenter not named in the subtitles.