Cameral tax audit is conducted at location of tax authority on the basis of tax returns and other documents submitted by the company at the end of fiscal period. If a company-taxpayer uses e-documents it may submit such documents to tax authority at request in e-form.
If company uses services provided by authorized communication provider and submits tax reports in e-form, then at cameral tax audit tax inspector sends the request to the company via the authorized communication provider stating necessary list of documents. This request may be duplicated on paper if tax authority has not received receipt confirmation from the company. After that the company via the same authorized communication provider sends to tax inspection necessary e-documents: formalized — in a stated format, non-formalized — in a free form stating mandatory metadata (app. 5-7 fields).
If the company uses e-documents but does not send tax reports to tax bodies via telecommunication channels, a tax body requests the documents in a paper request and sends it by post. In reply a taxpayer shall send verified paper copies of e-documents. Representatives of tax bodies hope that it will be possible to submit originals of e-documents сon digital media (disc, memory stick, etc.).
If a taxpayer issued some documents in e-form, and some in paper, then upon receipt of the request it can send e-documents to tax body via communication channels, and paper — in verified copies by post. According to Order of FNS of Russia dated 29.06.2012 № ММВ-7-6/465@, approving format of list of documents (a cover letter sent together with required documents), a taxpayer can send 14 types of documents scans of documents not verified paper copies (in jpg or tif format with metainformation fields filled). The list of documents processed in e-form by IFNS is enlarging. If a taxpayer shall submit upon one request some documents in paper form, and some — in electronic, then is shall issue two lists of documents, stating each paper or-e-documents only. And the request number stated in lists of documents will show that documents were submitted under one request.
