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Some organizations, after submitting their reports, receive a message from the tax authorities (notice Appendix N 1 to the Order of the Federal Tax Service of Russia dated 31.05.2007 N MM-3-06 / [email protected]) with the requirement to provide explanations (Subclause 4, clause 1, article 31, clause 1, article 82, clause 3, article 88 of the Tax Code of the Russian Federation) about the reasons for the discrepancy between the sum of the indicators "Income from sales" and "Extra-operating income" in the tax declaration on profit (Approved by Order of the Federal Tax Service of Russia dated December 15, 2010 N ММВ-7-3/ [email protected]) with a tax base summed up by quarters in (Approved by Order of the Ministry of Finance of Russia dated October 15, 2009 N 104n). Should these figures match and how to prepare a response to the tax authorities?

Correspondence of "profitable" and "VAT" indicators

Theoretically, sometime someone can observe the equality:

But this is rather an exception. In most cases, these indicators will not be equal.
Firstly, there will always be transactions that lead to the appearance of income included in the income tax base, but do not form an object of VAT taxation (Clause 1, Article 146 of the Tax Code of the Russian Federation). For example:
- receipt of property upon liquidation of fixed assets being decommissioned (Clause 13, Article 250 of the Tax Code of the Russian Federation);
- identification of surplus during inventory (Clause 20, Article 250 of the Tax Code of the Russian Federation);
- receipt of income in the form of positive sum and exchange rate differences (Items 2, 11, Article 250 of the Tax Code of the Russian Federation);
- restoration of reserves (Clause 7, Article 250 of the Tax Code of the Russian Federation);
- write-off of accounts payable after the expiration of the limitation period (Clause 18, Article 250 of the Tax Code of the Russian Federation);
- sale of works, services, the place of sale of which is not recognized as the territory of the Russian Federation (Articles 147, 148, paragraph 1, paragraph 1, article 248, paragraph 1, article 249 of the Tax Code of the Russian Federation; Letter of the Ministry of Finance of Russia dated 01.29.2010 N 03-07- 08/21). By the way, this implementation can be seen in the VAT declaration in sect. 7 on line 010 column 2 with codes 1010811 and (or) 1010812 (Clause 44.3 of the Procedure for filling out a value added tax declaration, approved by Order of the Ministry of Finance of Russia dated 10/15/2009 N 104n (hereinafter referred to as the Procedure); Appendix No. 1 to the Procedure);
- receiving interest on loans issued or even interest accrued on the balance of money in a bank account (Clause 6, Article 250 of the Tax Code of the Russian Federation). After all, the latter are monthly accrued to almost all organizations if there is a certain amount of money on the account. This amount is included in the income tax return, but not in the VAT return.
Secondly, it can also be the other way around - some transactions are subject to VAT but do not generate "profitable" revenues. For example, the gratuitous transfer of goods (works, services) (Subparagraph 1, paragraph 1, Article 146, paragraph 2, Article 154 of the Tax Code of the Russian Federation) or the transfer of goods (performance of work, provision of services) for own needs (Subparagraph 2, paragraph 1, Article 146, paragraph 1 of article 159 of the Tax Code of the Russian Federation). In these cases, it is not required to reflect income for the purposes of taxation of profits, because the transfer of ownership of goods (works, services), including gratuitous, is recognized as a sale only when it is expressly stipulated in the Tax Code (Clause 1, Article 39, Art. 41 of the Tax Code of the Russian Federation). Therefore, such operations are not reflected in the income tax return, but are shown on line 010 (or 030) column 3 section. 3 VAT returns (Clause 38.1 of the Order).
And if you exporter of goods, they cannot match at all. After all, export earnings are reflected in the "profitable" and "VAT" declarations in different periods:
- for income tax - in the period of sale of goods (works, services) (Clause 1, Article 249, Clause 3, Article 271 of the Tax Code of the Russian Federation);
- for VAT - in the period (Clause 9, Article 165, Clause 9, Article 167 of the Tax Code of the Russian Federation):
(or) collection of documents confirming the validity of applying the zero VAT rate;
(or) when 180 days have elapsed from shipment.

We explain to the tax authorities the reasons for the discrepancies

Discrepancies between declarations (profit and VAT) are a common reason for receiving a notification from the Federal Tax Service requiring clarification of discrepancies. After the submission of tax returns, tax authorities conduct it desk audit, one of the methods of which is a cross-check of information from different documents of one enterprise. Not in all cases, receiving such claims from the tax authorities is evidence of errors.

Discrepancies in income and VAT returns

Questions from regulatory authorities arise if the values ​​​​of two indicators do not match - the amount of income from the "profitable" declaration and the summed value for VAT tax base for the same reporting period. The following lines of declarations are involved in equality:

• 010-100 Appendix 1 to Sheet 02 profit declaration form- the values ​​in these columns are summed up and together form the income base;
• line 010 from Section 3 of the VAT declaration form, taking into account all amounts for the reporting interval.

When auditing, the tax authorities proceed from the position that the indicated indicators should be identical. In practice, the divergence of income in VAT declarations and profits are common. The reasons for this may be:

• the presence of transactions, the value of which affects the taxable base in respect of income tax, but are not grounds for increasing the base for VAT;
• conducting transactions for which there is an increase in the base for calculating VAT liabilities, but these receipts cannot be credited for income tax.

Examples of situations with the reflection of operations in the base on profit without including VAT in the calculation:

• received amounts of dividend payments;
• income, the source of which was the exchange rate differences;
• surpluses accrued based on the results of the inventory;
• accounts payable written off due to the expiration of the limitation period for them.

An example of a situation where a VAT liability arises, but there are no grounds for increasing the income tax base is a gratuitous transfer of assets.

Discrepancy in the VAT return, profit: explanation

E.V. Strokova, economist

“Profitable” income ≠ “VAT” income

We explain to the tax authorities the reasons for the discrepancy between the amounts of income in income tax and VAT declarations

Some organizations receive a message from the tax authorities after submitting their reports (notifications e Appendix No. 1 to the Order of the Federal Tax Service of Russia dated May 31, 2007 No. MM-3-06 / [email protected] ) with a request for clarification I sub. 4 p. 1 art. 31, paragraph 1 of Art. 82, paragraph 3 of Art. 88 Tax Code of the Russian Federation on the reasons for the discrepancy between the sum of the indicators "sales income" and "non-sales income" in the income tax return b approved Order of the Federal Tax Service of Russia dated December 15, 2010 No. ММВ-7-3/ [email protected] with quarterly summed tax base in income tax returns FROM approved Order of the Ministry of Finance of Russia dated October 15, 2009 No. 104n. Should these figures match and how to prepare a response to the tax authorities?

Correspondence of "profitable" and "VAT" indicators

Theoretically, sometime someone can observe the equality:

But this is rather an exception. In most cases, these indicators will not be equal.

Firstly, there will always be transactions that lead to the appearance of income included in the income tax base, but do not form an object of VAT taxation. paragraph 1 of Art. 146 Tax Code of the Russian Federation. For example:

• receipt of property upon liquidation of decommissioned S FROM paragraph 13 of Art. 250 Tax Code of the Russian Federation;
• identification of surplus during inventory and paragraph 20 of Art. 250 Tax Code of the Russian Federation;
• receiving income in the form of positive sum and exchange rate differences c pp. 2, 11 Art. 250 Tax Code of the Russian Federation;
• recovery of the reserve in paragraph 7 of Art. 250 Tax Code of the Russian Federation;
• writing off accounts payable after the expiration of the limitation period and paragraph 18 of Art. 250 Tax Code of the Russian Federation;
• sale of works, services, the place of sale of which is not recognized as the territory of R F articles 147, , sub. 1 p. 1 art. 248, paragraph 1 of Art. 249 of the Tax Code of the Russian Federation; Letter of the Ministry of Finance of Russia dated January 29, 2010 No. 03-07-08 / 21. By the way, this implementation can be seen in the VAT declaration in section 7 on line 010 column 2 with codes 1010811 and (or) 101081 2p. 44.3 of the Procedure for filling out a declaration for value added tax, approved. Order of the Ministry of Finance of Russia dated October 15, 2009 No. 104n (hereinafter referred to as the Procedure); Appendix No. 1 to the Procedure;
• receiving interest on loans issued or even interest accrued on the balance of money in a bank account e paragraph 6 of Art. 250 Tax Code of the Russian Federation. After all, the latter are monthly accrued to almost all organizations if there is a certain amount of money on the account. This amount is included in the income tax return, but not in the VAT return. t paragraph 6 of Art. 250 Tax Code of the Russian Federation.

Secondly, it can also be the other way around - some transactions are subject to VAT but do not generate “profitable” income. For example, gratuitous transfer of goods (works, services )sub. 1 p. 1 art. 146, paragraph 2 of Art. 154 Tax Code of the Russian Federation or transfer of goods (performance of work, provision of services) for own needs d sub. 2 p. 1 art. 146, paragraph 1 of Art. 159 Tax Code of the Russian Federation. In these cases, it is not required to reflect income for the purposes of taxation of profits, because the transfer of ownership of goods (works, services), including gratuitous, is recognized as a sale only when it is expressly stipulated in the Tax Code e paragraph 1 of Art. 39, art. 41 Tax Code of the Russian Federation. Therefore, such transactions are not reflected in the income tax return, but are shown on line 010 (or 030) column 3 of section 3 of the income tax return FROM clause 38.1 of the Procedure.

And if you goods exporter, then the indicators of the declarations cannot coincide at all. After all, export earnings are reflected in the "profitable" and "VAT" declarations in different periods:

• for income tax - in the period of sale of goods (works, services )paragraph 1 of Art. 249, paragraph 3 of Art. 271 Tax Code of the Russian Federation;
• for VAT - during the period e paragraph 9 of Art. 165, paragraph 9 of Art. 167 Tax Code of the Russian Federation:
• <или>collection of documents confirming the validity of applying the zero VAT rate;
• <или>when 180 days have elapsed from shipment.

We explain to the tax authorities the reasons for the discrepancies

Can you please tell me what are the correlations and relationships between VAT and Income Tax returns? Could there be discrepancies? I mean the amount of the sale ... We had a refund and therefore the difference.

The company can independently verify the correctness of filling out tax returns if it uses the control ratios that are given:

For income tax - in the letter of the Federal Tax Service of Russia dated 03.07.2012 No. AC-5-3 / 815dsp@;

For VAT - in the letter of the Federal Tax Service of Russia dated March 23, 2015 No. GD-4-3 / [email protected]

However, these letters contain only a part of the interdocumentary control ratios, on the basis of which the tax authorities check the correlation between the indicators of tax reporting of organizations. In particular, in the letter dated 03.07.2012 No. AC-5-3/815dsp@, the control ratios between the indicators of the income tax declaration and the forms of financial statements are given.

That. the list of indicators checked by the tax inspectorate is much wider than indicated in these letters. So, for example, the tax authority also checks the indicators of sales income in the income tax return and sales proceeds in the VAT return. If these figures diverge, then companies are sent a request for clarification.

Differences in these indicators, as a rule, are due to the norms of tax legislation. A detailed list of possible discrepancies is provided below in the detailed answer.

If there are discrepancies, the company has the right, together with the declarations, to provide explanations to the tax authority for the reasons for the difference, or later respond to the request of the tax authority. If the reasons for the discrepancies are justified, there will be no claims from the tax authority.

Rationale

TOP 13 ways to correct errors in income tax returns for the II quarter of 2015

Error eight: control ratios between the lines of the declaration for income tax and other taxes are not fulfilled

To identify applicants for an on-site inspection, inspectors analyze the relationship between the indicators indicated in the declaration, for example:

p. 040 = p. 270 of sheet 02 of the declaration (if p. 040 is more, then the amount for the surcharge is overstated, if less, then it is underestimated);
page 050 = page 280 sheet 02 of the declaration;
page 070 = page 271 of sheet 02 of the declaration;
page 080 = page 281 of sheet 02 of the declaration.

The proceeds from the sale indicated in the declaration (page 010 of Appendix 1 to sheet 2) must match the revenue indicated in line 2110 of the income statement

In addition, the tax authorities analyze the symmetry of the information indicated in the accounting and tax reporting. In particular, the proceeds from the sale in the declaration, reflected in line 010 of Appendix No. 1 to sheet 02 of the declaration, must match the proceeds indicated in line 2110 of the income statement.

Also, the direct costs of the company should not differ:

lines 010, 020 of Appendix No. 2 to sheet 02 of the declaration = line 2120 - cost of sales in the income statement.

Inspectors compare the figures in the income tax return with the data indicated in the VAT return. For example, the amount of sales income in the income tax return cannot be less than the sales proceeds in the VAT return, taking into account income not subject to VAT, reflected in section 7 of the VAT return (for the relevant periods). If a significant deviation is detected, the tax authorities will require clarification and corrections to the declaration. Differences between the indicators are possible, but the company must understand what caused them and be ready to explain this (what particular features of tax accounting for income tax purposes).

How to fix: if the figures differ, then it is better to attach an explanatory note disclosing such deviations along with the submission of the declaration. The control ratios are given in the letter of the Federal Tax Service of Russia dated 03.07.12 No. AS-5-3 / 815dsp @. You can check them yourself.

Olga Turchenko, chief accountant of Rambler-Games LLC, noted that in her practice there was a case when the amount of taxes indicated on line 041 of Appendix No. 2 to sheet 02 of the declaration did not correspond to the inspection data: “I was asked to give an explanation on the annual declaration, why, according to the inspection, there is one amount (exactly for the fourth quarter of the property tax), and I have more (for the whole year, a penny for a penny of the tax accrued). The inspectors also asked to clarify the amount of accrued depreciation, which is indicated in the profit declaration for reference.

The tax authorities' favorite entertainment is to ask for an explanation or correction of the declaration if the amount of non-operating expenses (income) does not match the similar information indicated in the report on financial results. Despite the fact that they should not coincide in many respects (for example, the purchase (sale) of currency, deviations, factoring operations, standardized costs).

If there are operations to write off receivables or payables, assignment of rights of claim, you must be ready to give copies of the documents on which these operations were carried out.

Your explanations for reporting, after which the chamber meeting will pass without any questions

Sales amount in tax returns does not match

Inspectors are also looking for discrepancies in revenue in VAT and income tax returns. And if they find it, they will not leave such a contradiction unattended. I recommend that you immediately check whether these amounts match.

Of course, it is important to remember that for VAT, the tax period is a quarter. And for income tax - a year. Therefore, income in the "profitable" declaration for 9 months will be indicated on an accrual basis. To compare both reports, you will need to subtract from the indicator of line 010 of Appendix No. 1 to sheet 02 a similar indicator from the declaration for the six months. The difference must match the amount indicated in line 010 of section 3 of the VAT return for the third quarter. That's what the inspectors think.

In fact, the discrepancies are quite understandable. After all, the income from which you form the base for income tax may not coincide with the proceeds for calculating VAT due to operations that are reflected in the income of the organization, while VAT should not be calculated from them. And if so, it is better to immediately give the reasons for the inconsistencies in the letter and attach it to the income tax return. Consider an example.

EXAMPLE 2

When the sales amount in VAT and income tax returns may differ
Jupiter LLC, on the basis of a license, sells medical equipment and health products included in the List approved by Decree of the Government of the Russian Federation of January 17, 2002 No. 19. In addition, specialty stores carry related products that do not require a license and are not listed in the List.
The company's revenue for July-September amounted to 6,000,000 rubles. (without VAT). Her accountant fully took into account when filling out income tax for 9 months. The cost of goods named in the List is 1,000,000 rubles. VAT is not calculated from this amount by virtue of subparagraph 2 of paragraph 1 of Article 149 of the Tax Code of the Russian Federation. The remaining 5,000,000 rubles. are subject to VAT. The accountant indicated this amount in line 010 of section 3 of the VAT return and attached appropriate explanations to the income tax return.

As a general rule, revenue for VAT purposes must be no less than what you show in tax accounting. An exception may be the situation when in the reporting or tax period there were transactions that were not subject to VAT. For example, those falling under benefits (Article 149 of the Tax Code of the Russian Federation). If so, then section 7 of the declaration must be completed. It should reflect non-taxable transactions.

Discrepancies between income tax and VAT reporting data are also possible due to the export of goods. It is reflected in the VAT return when the company has collected a package of documents confirming the zero rate (clause 9, article 167 of the Tax Code of the Russian Federation). By this time, the proceeds from the sale of goods may already be taken into account in the income tax return for one of the previous periods.

In addition, discrepancies may be caused by the difference in the concepts of "date of sale" for income tax and "date of shipment" for VAT.

From background information

The main discrepancies between the indicators of tax returns for VAT and income tax