The Federal Tax Service accrued a record amount of taxes in 2022 – 685.7 billion rubles.

In 2022, the Federal Tax Service (FTS) conducted 10,191 field tax audits of legal entities, individual entrepreneurs and individuals, reports RBC with a link to the service report. Nominally, the indicator grew by 25% year-on-year, among organizations – by 29%, to almost 9.4 thousand. According to the results of inspections, taxpayers must pay 685.7 billion rubles to the budget, which has become a record. This is 81% more than in 2021 (378.6 billion rubles).

The number of tax audits conducted last year was the highest since 2018. At the same time, the representative of the Federal Tax Service claims that only those companies that have identified payment evasion schemes are included in the inspection plan. According to the agency, the most frequent schemes are associated with VAT evasion and the deliberate involvement of one-day firms and “technical” companies in the document flow.

The report of the Federal Tax Service reflects two types of inspections – cameral and field. The first involves checking tax returns. As a rule, they receive small amounts of additional charges from them (in 2022 – 94.4 billion rubles). Field visits are carried out at the location of the taxpayer, but there must be grounds for this – the decision on the audit is made by the head of the tax inspectorate or his deputy. During such an audit, they can view tax and accounting reports, interrogate employees, and request documentation from counterparties.

The Federal Tax Service said that at the end of last year, as a result of voluntary payment, an additional 189 billion rubles were received into the budget. The increase in the amount of additional charges in the Federal Tax Service was explained by “an increase in the number of completed field tax audits”, as well as “an increase in their overall efficiency, which was affected by large additional charges for a number of companies.”

Accounts Chamber (SP) suggested improve the planning system for field inspections of the Federal Tax Service. According to the joint venture, in 2019–2021, an increase in the share of unsuccessful inspections of organizations was recorded. Andrey Baturkin, auditor of the chamber, drew attention to the fact that since 2019, the obligation of the tax authorities to monitor performance has not been regulated, which means that the tax authorities have no unified approaches to its implementation.

On the collection of debts by tax authorities – in the material “Kommersant” “The Federal Tax Service prescribed a sedative”.

Laura Keffer