An explanatory note to the Federal Tax Service is a document in which the taxpayer explains the current circumstances. Representatives of the Federal Tax Service quite often request clarification, especially in cases where the enterprise’s reporting shows a significant decrease in fiscal payments. We tell you how to correctly write an explanatory note.

When to Provide Explanations

When conducting an inspection, the inspector has the right to request written explanations. Situations in which it is mandatory to provide an explanatory note to the tax office upon request (we offer a sample for NPOs) are specified in clause 3 of Art. 88 Tax Code of the Russian Federation:

1. Errors in submitted reports. For example, inaccuracies or inconsistencies are identified in the declaration. In this case, tax authorities require you to provide justification for these discrepancies or send a corrective report.
2. In the adjusting statements, the amounts payable to the budget are significantly lower than in the initial calculations. In such a situation, the inspector may suspect a deliberate understatement of the tax base and payments and will demand an explanation for the changes.
3. The submitted income tax return reflects losses. In any case, you will have to justify unprofitable activities to the Federal Tax Service, so you can prepare an explanatory note on losses in advance.

The inspection request must be responded to within 5 working days from the date of official delivery of the request - such norms are enshrined in clause 3 of Art. 88, paragraph 6 of Art. 6.1 Tax Code of the Russian Federation. In special cases, the Federal Tax Service will have to notify the receipt of a tax request (Letter of the Federal Tax Service of the Russian Federation dated January 27, 2015 No. ED-4-15/1071).

Some requests may not have an official seal. You will still have to respond to such demands - such explanations are given in the Letter of the Federal Tax Service of the Russian Federation dated July 15, 2015 No. ED-3-2/2739@.

How to compose

When drawing up an explanatory note, we are guided by the following rules:

1. We compose a response on the organization’s letterhead. If there is no such form, in the header of the document we indicate the full name of the institution, INN, KPP, OGRN and address.
2. We indicate the number and date of the requirement for which the explanatory note is being drawn up. It is permissible to write a response to several tax requests at once.
3. If there are errors or inconsistencies in the report, double-check the report to eliminate typos or typos.
4. In the descriptive part of the explanatory note, we reveal in detail and consistently the circumstances of the situation that needs to be explained.
5. When answering a request, rely on the facts and document the circumstances. Attach copies of documents to the answer, if any. For example, attach to the explanatory note a copy of the additional agreement to the contract with the provision for increasing prices.

If the inspector requires an explanatory note regarding inconsistencies in the value added tax return, the response will have to be sent electronically. An exception to the rules is reserved for organizations that report VAT on paper. If the institution reported electronically, but provided a response to the request on paper, then the tax office will consider such explanations not provided. Such norms are prescribed in the Letter of the Federal Tax Service dated January 27, 2017 No. ED-4-15/1443.

What happens if you don’t respond to the Federal Tax Service’s requirement?

No matter how much the inspectorate threatens with punishment, tax officials cannot fine or issue an administrative penalty for the absence of an explanatory note:

• Article 126 of the Tax Code of the Russian Federation is not a basis for punishment, since the provision of explanations does not apply to the provision of documents (93 Tax Code of the Russian Federation);
• Article 129.1 of the Tax Code of the Russian Federation is not applicable, since a request for written explanations is not a “counter check” (93.1 Tax Code of the Russian Federation);
• Article 19.4 of the Code of Administrative Offenses is not an argument; punishment is applicable only in case of failure to appear at the territorial inspection.

Similar explanations are given in paragraph 2.3 of Letter No. AS-4-2/12837 of the Federal Tax Service of Russia dated July 17, 2013.

Form and ready-made samples for different situations

So, we offer a general form of an explanatory note that is suitable for almost any situation:

Now let’s present several ready-made samples of an explanatory note that an institution will need in certain circumstances.

Personal income tax accrued incorrectly

The error occurs infrequently, but still occurs. If the tax authorities have discovered an incorrectly calculated tax, the organization will have to not only prepare an explanatory note, but also generate corrective statements (certificate 2-NDFL).

For such a situation, an explanatory note in any form is suitable. If you don’t know how to write an explanatory note correctly, a sample will help you cope with the task.

Errors and discrepancies regarding VAT

Value added tax is the fiscal liability where accountants make the most mistakes. As a result, discrepancies and inaccuracies in reporting are inevitable.

The most common mistakes are when the amount of tax accrued is less than the amount of the tax deduction claimed for reimbursement. In fact, the reason for this discrepancy can only be the inattention of the person responsible for issuing invoices. Or a technical error when uploading data.

In the explanatory note, please include the following information: “We inform you that there are no errors in the purchase book, the data was entered correctly, timely and in full. This discrepancy occurred due to a technical error when generating invoice No.____ dated “___”______ 20___. Tax reporting has been adjusted (indicate the date the adjustments were sent).”

Reporting discrepancies

Quite often there are situations when the same economic indicator has different values ​​in the presented forms of fiscal reporting. Such discrepancies are caused by the fact that for each tax, fee, contribution, individual rules for determining the taxable base are established. And if tax authorities require you to provide an explanatory note on this issue, provide explanations in free form. In the text, indicate specific reasons why the discrepancies arose.

Also, the reason for such inconsistency may be different norms and rules of tax accounting in relation to a number of specific situations. Write down the circumstances in an explanatory note.

It is welcome to provide explanations with references to the norms of the current fiscal legislation. Even if the company is wrong (incorrectly interpreted the norms of the Tax Code of the Russian Federation), the Federal Tax Service will provide detailed explanations, which will help avoid larger mistakes and fines in future activities.

Reducing the tax burden

This issue is of particular interest to tax authorities. Thus, representatives of the Federal Tax Service constantly monitor the volume of revenues to the state budget. If they decrease, the reaction is immediate: demands with the provision of an explanatory note, an invitation to the manager to a personal meeting with a representative of the Federal Tax Service, or an on-site desk audit (a last resort).

In such a situation, you cannot hesitate; you must immediately provide explanations to the Federal Tax Service. In the explanatory note, describe all the circumstances and facts that influenced the reduction in tax payments. Confirm the facts with documents or provide economic justification. Otherwise, the Federal Tax Service initiates an on-site inspection, which may take several months.

What to write in an explanatory note:

1. Reduction of salary taxes. The reasons may be staff reduction, enterprise restructuring, or reduction in wages.
2. A decrease in profits may occur due to termination of contracts with customers. A copy of the additional agreement on termination of the contract should be attached to the explanatory note.
3. Increased costs as a result of decreased profits. The justification may be expansion of activities (increasing production volumes, opening a new branch, division, retail outlet), changing suppliers or increasing prices for inventories and raw materials (attach copies of contracts).

There can be quite a few reasons for reducing the tax burden. We will have to look into each specific case.

Ask questions and we will supplement the article with answers and explanations!

How to write an explanatory note? Not only students preparing to defend their dissertations, but also many other citizens, for example taxpayers, accounting and other workers, often try to find out this information. How to correctly compose explanatory notes will be described below.

How to write an explanatory note correctly

An explanatory note is a document that allows you to obtain general information about a research project, accounting, tax and other documentation.

An explanatory note is usually prepared in printed form on a standard A4 sheet.

The document may include several pages that are bound with a transparent cover.

The pages of the note are numbered: the numbering starts from the title page (but is not written on it), the number is indicated in the center of the bottom margin of each page.

How to write an explanatory note. General requirements

Text contents of the explanatory note is divided into a number of structural elements, which include sections, subsections, paragraphs, subparagraphs and lists.

When writing an explanatory note, it is important to ensure compliance with the official business style of the narrative. It is necessary that the information in the document is presented unambiguously, briefly, clearly and concisely.

The terminology and abbreviations used in the text must strictly comply with established standards.

It is allowed to submit attachments to the explanatory note. Typically, annexes contain information about the tables, diagrams, drawings and graphs contained in the explanatory note. The application may also contain justifications, methods, calculations and a list of additional papers used in developing the document.

Explanatory note to the diploma project. Registration according to GOST

Sample explanatory note students of technical universities can find information for their thesis in GOST standards.

Educational institutions usually publish their own guidelines for writing diplomas and explanatory notes for them, so students can also find example of an explanatory note and other reference information on this matter in the library of the educational organization.

A typical explanatory note for a thesis has the following structure:

• title page, which contains basic information about the name of the project and its performer;
• the task that the performer receives from the supervisor;
• an abstract summarizing the sections of the research work;
• table of contents with pagination;
• list of symbols and abbreviations;
• introduction, where the performer of the work provides a brief overview of the issue under consideration;
• the main part of the work is with the analysis of key concepts;
• conclusion with conclusions about the study;
• list of sources used;
• applications that contain tables, drawings, graphs or diagrams.

Explanatory note to the tax service

In some cases, taxpayers are required to draw up explanatory notes for tax reporting documentation.

For example, tax authorities may require responsible employees of a legal entity to write a note about losses in tax reporting.

In such an explanatory note, the employee will have to indicate:

• the name of the tax service unit to which the note is addressed;
• TIN of a legal entity;
• details of the requirement that became the basis for drawing up the note;
• details of the document for which explanations are provided;
• indicators of expenses and income of the organization;
• losses and expenses;
• information about discrepancies between accounting and tax accounting.

In accordance with the order of the Ministry of Finance of the Russian Federation dated July 6, 1999 No. 43n, accounting employees prepare a balance sheet, profit and loss statement with an explanatory note for submitting financial statements.

Explanations to reporting documents must fully disclose all information relating to the organization's policies necessary to assess its financial position and performance.

In the explanatory note, the accountant records information about the availability during the reporting period:

• intangible assets;
• fixed assets;
• financial investments;
• issued shares;
• costs and profits;
• accounts receivable and accounts payable.

Thus, each explanatory note (to a graduation project, to the tax service, to the balance sheet) has its own specifics depending on its recipient and the purpose of its preparation.

Explanatory note to the balance sheet

Explanatory note to the balance sheet

One of the conventional forms of financial statements is an explanatory note. As the name itself suggests, it contains a certain decoding of the statements, that is, it actually describes in words the financial position of the company at the end of the year and the changes that occurred in it during the reporting period.

Explanatory note to the balance sheet - mandatory or not?

First of all, we note that the explanatory note and the explanations to the balance sheet should not be confused. The latter, according to paragraphs 5 and 28 of PBU 4/99 “Accounting statements of an organization,” are separate reporting forms, such as a cash flow statement, a statement of changes in capital and other forms as part of the financial statements, which are actually considered appendices to the balance sheet and financial results report. The explanatory note itself also refers to the explanations as part of the reporting set.

Is an explanatory note required for the balance sheet? Of course, the company must compile it and submit it to the Federal Tax Service as part of its financial statements. However, there is one exception. If the specifics of a company’s activities allow it to have the status of a small business representative, then such a company can prepare financial statements in a simplified form. This involves filing financial statements in only two forms: balance sheet and income statement. A small enterprise will also not have an explanatory note to its financial statements.

How to write an explanatory note correctly: sample

The content of the explanatory note, in cases where it needs to be drawn up, should provide regulatory authorities with information about the company’s activities in the reporting period. It indicates the main characteristics of the business as a whole, as well as factors influencing changes in certain indicators. There is no strict form for an explanatory note. That is, an accountant can compile it in text form and use various tables, summaries, graphs or diagrams in it, in short, use in this report all the methods of presenting information that he deems necessary. The set of data for the explanatory note is also determined by the accountant himself. At the same time, he must be guided by the very purpose of this form, in other words, to disclose in it the information necessary for the controllers to form an understanding of the company’s activities.

Example of an explanatory note

Explanatory note to the balance sheet for 2016 (sample)

1. General information
   1. Limited Liability Company "Alfa"
   2. Legal and actual address: Moscow, st. Profsoyuznaya, 99.
   3. Registration date: August 21, 2013.
   4. OGRN: 1077077077077
   5. INN: 7727077700
   6. Checkpoint: 772701001
   7. Registered with the Federal Tax Service of Russia No. 27 for Moscow, state registration certificate 77 No. 000000077.
   8. Authorized capital: 10,000 (ten thousand) rubles, fully paid.
   9. Main activity: 70.3 - Providing intermediary services related to real estate.
   10. The number of employees as of December 31, 2016 was 65 people.
   11. There are no branches, representative offices or separate divisions.
   12. The balance sheet is formed in accordance with the accounting and reporting rules in force in the Russian Federation.

The accounting policy for accounting purposes for 2016 was approved by order of the General Director dated December 25, 2015 No. 2015-12/28. During the reporting period, the accounting policy did not change.

1. According to the approved document, the organization uses the straight-line method of depreciation of fixed assets and intangible assets.
2. The cost of inventories and finished products is carried out at actual cost;
3. The write-off of inventories into production is carried out at average cost.
4. The financial result from the sale of products, works, services, goods is determined by shipment.

1. Key performance indicators (here you can provide the main figures for the company’s income and expenses reflected for accounting purposes)

1. In the reporting year, the revenue of Alpha LLC amounted to:
   1. For the main activity of providing intermediary services related to real estate - 158,456,120 rubles
   2. For other types of activities – 1,000,580 rubles.
2. Other income: 670,800 rubles.

1. Costs associated with production and sales:
   1. Purchase of fixed assets: 3,480,780 rubles
   2. Depreciation: 44,118 rubles,
   3. Purchase of materials: 110,880 rubles.
   4. Payroll fund: 37,520,130 rubles,
   5. Travel expenses: 458,690 rubles,
   6. Rent: 5,420,180 rubles.
2. Other expenses: 980,456 rubles.

1. Explanation of balance sheet items as of December 31, 2016

(Here we decipher individual items of the balance sheet with more detailed information and explanations that may be of interest to auditors. Let us give an example of such an explanation for the line “Capital and reserves”).

4.1. Capital and reserves.

In 2016, the capital indicator and reserves were increased due to part of the retained earnings of previous years, remaining after the payment of dividends to the founders of Alpha LLC based on the results of 2015. Thus, the value of capital and reserves amounted to 880,000 rubles as of December 31.

1. Estimation of the value of net assets (data on net assets calculated on the basis of accounting indicators as of December 31 of the reporting year is provided).

1. Composition of fixed assets (the indicator of the corresponding line of the balance sheet is deciphered).

1. Accounts payable (including it is advisable to indicate the debt to the budget at the end of the year).

General Director of Alpha LLC Ivanova T.N.

As already mentioned, the legislation does not offer a clear list of information relating to the financial activities of the company, which the accountant would be obliged to include in the explanatory note to the balance sheet. The main thing when compiling it is to adhere to the general principle of compliance with the financial statements.

Related parties in the explanatory note

However, when drawing up an explanatory note, special attention should be paid to information about related parties. It is recommended to indicate it in this document as a separate section (clause 14 of PBU 11/2008).

The company has the right to determine the list of related parties, the data on which it will reflect in the note. The data itself must be disclosed in the context of information about transactions with related parties, as well as regardless of the transactions, for those organizations and individuals that are recognized as affiliated.

Related parties in the explanatory note, example

1. Information about affiliated persons as of December 31, 2016:
2. Ivanova Tatyana Nikolaevna is the founder of a 50% share of ownership in the management company and holds the position of general director.
3. Ekaterina Borisovna Petrova is the founder of a 50% ownership stake in the management company and holds the position of deputy general director.

1. Transactions carried out during the reporting period with related parties.

2.1. On March 20, 2016, the general meeting of the founders of Alpha LLC reviewed and approved the financial statements for 2015. The meeting decided to pay a profit in the amount of 7,800,000 rubles to the founders based on their share in the management company based on the results of 2015. The payment (including the withholding of personal income tax) was made on 1504.2016.

2.2. In July 2016, Alpha LLC entered into a contract with the founder E.B. Petrova. agreement for the purchase of non-residential premises worth 1,250,000 rubles. The cost of the transaction is determined by an independent assessment of the value of the property, carried out by an independent appraiser. Payments for the completed transaction were made in full in August 2016, and the transfer and acceptance certificate for the premises was signed at the same time.

An explanatory note is a document that reveals the content of a project, reporting, thesis and other documentation.

Depending on the scope of application of the note, its content and main provisions change.

Rules for writing an explanatory note

For each explanatory note there are both mandatory requirements and additional ones, which depend on the essence of the note.

Such a document must be drawn up in writing. The presentation style is scientific, but it is advisable not to use complex speech patterns, as the information will be difficult to perceive.

All these notes must be presented clearly, concisely, but contain as much necessary information as possible. Abbreviations of words are not permitted except for the use of generally accepted abbreviations. The note may contain diagrams, tables, drawings, but it is advisable to prepare them as separate appendices to the document.

Particular attention should be paid to the title of the explanatory note, with the help of which you can immediately understand in relation to which work this document was drawn up.

Types of explanatory notes

The most common one today is an explanatory note to the financial statements.

It should contain the following information:

• information about the organization (institution, enterprise);
• information about the financial situation, income and expenses of the institution, the structure of property and the sources of its formation;
• analysis of liquidity and efficiency of the organization;
• comparison of data for previous years, months, quarters;
• financial results of economic activities.

Explanatory notes can be drawn up for tax authorities in cases where the information reflected in the declaration does not coincide with the information available to the tax service, if there are inconsistencies, errors and contradictions.

If the tax authority requires you to provide an explanatory note, and for some reason you forgot about it, then no sanctions can be applied to you.

But the provision of this document is also an important component for the taxpayer, because In case of disputes, the amount of the tax base may be changed not in your favor, and you will spend a lot of time on further proceedings.

The approximate form of the note is established by the letter of the federal tax service, i.e. the taxpayer has the right to make minor changes to it at his own discretion.

This note states the following:

• name and number of the authority to which the note is submitted;
• taxpayer number;
• reasons for drawing up the report;
• the essence of the issue (income, expenses with exact amounts);
• date of preparation and signature of the taxpayer.

Explanatory notes are used when reviewing work programs, when compiling coursework, abstracts, and writing a thesis. All necessary design requirements can be found in state standards.

Hello! Today we’ll talk about what an explanatory note is, how to write it, and we’ll give many examples and samples for all occasions: for work, for a child in kindergarten, school, university, etc.

Types of explanatory notes

Explanatory letter - a document that explains the reasons for any fact (absence from work, tardiness, violation of official duties, and so on).

The most common types:

• Explanation of any provisions (reporting, etc.);
• Explanation of circumstances.

The explanatory note is written by hand, and the addressee will be the person who requested it. It can also be typed on a computer, according to the form that is accepted in a particular organization. The method by which the note must be made is not fixed in any way in the legislation, as well as, accordingly, the use of both handwritten and typewritten options is allowed.

How to write an explanatory note

You need to understand that this is not a report or a statement, so it just needs to reflect the fact that has already happened.

The rules are simple:

• There should be no colloquial vocabulary, the text of the explanatory note should be in an official business style;
• The information presented must be reliable;
• Always written on behalf of the employee;
• Contains signature and date of issue.

The explanatory note is written in free form. But for more correct writing, you should familiarize yourself with the samples below.

Explanatory note for work

Sample :

As can be seen from the presented sample, the document is drawn up clearly on the case, the reason for the delay is indicated, and there is no unnecessary information.

After writing, the explanatory note about being late for work is handed over to the official to make a decision regarding the late worker. If a decision is made to apply disciplinary measures, this note will be attached to the disciplinary order as evidence.

Sample explanatory note about absence from work

Example:

In general, in accordance with the law, absence from the workplace without a valid reason for more than 4 hours is considered absenteeism, which may be followed by dismissal or other disciplinary action.

The reasons for such absence can be serious and valid, so an explanatory note in this case will help the employee justify himself to the manager.

Before you start writing this kind of explanatory note, you need to carefully analyze the rationale for your absence.

Explanatory note about an error in work

Not even the most pedantic and attentive employee is immune from mistakes in work. But when a manager is faced with the fact that such mistakes were made, most often he wants an explanation about this.

We will consider the format of such an explanatory note below.

First of all, it is worth understanding that the situation should be described briefly, at the same time as completely as possible. It is necessary to indicate what the mistakes were, why they were made, and what consequences this entailed.

Mandatory details for the document:

• Last name, initials and title of the manager's position;
• Company name;
• Title;
• Direct explanation;
• Date of;
• Signature.

Main: Not turn the document into an essay!

In the text, indicate a valid reason why the mistakes were made, but do not shift your blame onto others; management is unlikely to like it that the employee does not want to admit shortcomings in the work that he himself made.

If you admit guilt, be sure to indicate how sorry you are and explain that you will not allow this to happen in the future.

Sample :

From the example it is clear that this explanatory note to the director was drawn up competently, without excesses.

Sample explanatory note about failure to fulfill official duties

The job responsibilities of each employee are recorded in the job description, one copy of which is kept by the employer, the other by the employee.

Each employee must be familiar with it, which is confirmed by a personal signature, only then can they demand execution of the instructions.

In an explanatory note, the employee sets out his vision of the situation, and the manager decides whether to accept this point of view or make a decision on penalties.

Example:

Example of an explanatory note to kindergarten

Parents usually write an explanatory note addressed to the head of the kindergarten when the child misses several days for reasons not related to illness.

Sample :

Explanatory note to the class teacher

Parents often have to write such notes, since situations where a student misses classes for various valid reasons are not uncommon.

An explanatory note from parents (or guardians) about missing classes is documentary evidence of a valid reason for the student’s absence from classes.

Example:

As such, the format of the note is not particularly important for the class teacher; what is important is that parents know about the child’s absence from classes on a certain day.

Explanatory note for a child to go to school

Attached by the class teacher for the attendance report which is prepared every month.

Explanatory note to school about absence from parents' meeting

As lawyers explain, no one has the right to demand such an explanatory note from a parent. Attendance at the parent meeting is voluntary and is not regulated by any legal acts.

Explanatory note to the university

Students are people who love to sleep a couple of extra hours, being late for classes because of this, or even not wanting to go to lectures at all. But there are situations when the reasons for absence are valid. The main thing is to correctly convey this to the teachers and the dean.

Sample :

The above samples and examples may be required in different life situations. The ability to draw up such a document correctly will not be superfluous.

As can be seen from the examples, there are no serious differences between different types of notes.

What the law requires

According to current legislation, only the employer can demand an explanatory statement from an employee. This is either the manager himself or a person authorized by order for a specific period.

Thanks to the explanatory note, it becomes possible to clarify all the circumstances due to which the offense was committed and what the fault of the employee was.

At the same time, the employee may refuse to write an explanatory note. Especially if she confirms his guilt, directly or indirectly. After all, no one is obliged to testify against himself, as the Criminal Code of the Russian Federation states.

But sometimes it’s better to write it anyway in order to avoid dismissal from work or other serious penalties.

If within 2 days the employee does not provide an explanatory note, or does not declare a refusal to write an explanatory note, an appropriate act is drawn up, and the employee is subject to disciplinary punishment.

Archival storage periods for explanatory notes

Explanatory notes are placed in the employee’s personal file and are accordingly stored with him for 75 years.

What would you like to say in conclusion? No matter how much pressure the manager puts, before you start writing a memo, it is important to calm down and, in a calm atmosphere, after analyzing all the facts, draw up this document.

Writing an explanatory note allows the employee to express his vision of the situation, does not allow management to interpret everything at their own discretion and impose an unreasonable penalty.

For all received tax returns and calculations, the Federal Tax Service Inspectorate conducts a desk audit, during which it may request from the taxpayer the necessary explanations on the reports provided (clause 3 of Article 88 of the Tax Code of the Russian Federation). We will talk about the reasons for such tax requests, how an explanatory note is drawn up to the tax office upon request, and we will also provide a sample of the explanations in this article.

When the tax office asks for clarification

The reasons why tax officials may have questions for a taxpayer during a desk audit are listed in clause 3 of Art. 88 of the Tax Code of the Russian Federation:

• Reason 1 - the camera revealed errors in the reporting or contradictions between the reporting data and the information available to the tax authorities.

What the Federal Tax Service will require is to provide clarifications or make corrections to the reporting.

• Reason 2 – the taxpayer submitted a “clarification” in which the amount of tax payable, compared to the previously submitted report, became less.

What the Federal Tax Service will require is to provide explanations justifying the change in indicators and the reduction in the amount of tax payable.

• Reason 3 – unprofitable indicators are stated in the reporting.

What the Federal Tax Service will require is to provide explanations justifying the amount of the loss received.

Having received a similar request from tax authorities to provide an explanation to the tax office (a sample can be seen below), it should be answered within 5 business days. There are no penalties for failure to submit, but you should not ignore the tax authorities’ requirements, since, without receiving a response, the Federal Tax Service may assess additional taxes and penalties.

Please note: if the taxpayer belongs to the category of those who are required to submit a tax return electronically in accordance with clause 3 of Art. 80 of the Tax Code of the Russian Federation (for example, on VAT), then he must ensure the receipt from the Federal Tax Service of electronic documents sent during the desk audit. This also applies to requests for explanations - within 6 days from the date of sending by the tax authorities, the taxpayer sends an electronic receipt to the Federal Tax Service Inspectorate confirming receipt of such a request (clause 5.1 of Article 23 of the Tax Code of the Russian Federation). If receipt of the electronic request is not confirmed, this threatens to block the taxpayer’s bank accounts (Clause 3 of Article 76 of the Tax Code of the Russian Federation).

How to write explanations to the tax office

There is no officially approved sample explanatory letter sent in response to the Federal Tax Service's request for clarification. Explanations can be made in any form, indicating the following information:

• name of the tax authority and taxpayer, his INN/KPP, OGRN, address, telephone;
• heading "Explanations";
• mandatory reference to the originating number and date of request from the tax office,
• direct explanations on the requested issue with their justification,
• if necessary, list attachments to the letter confirming the correctness of the reporting indicators,
• manager's signature.

If an error made in reporting did not lead to an understatement of tax, the explanatory note to the tax office must contain this information. Write about this, indicating the nature of the error (for example, a typo or technical error) and the correct value, or provide an updated declaration or calculation. An error due to which the tax amount was underestimated can be corrected only by submitting a “clarification” - explanations alone will not be enough for tax authorities in this case.

When, in the taxpayer’s opinion, there are no errors in the reporting, and therefore there is no need to submit an “adjustment”, it is still necessary to provide explanations to the tax authorities, indicating the absence of errors in the declaration or calculation.

Letter of explanation to the tax office: sample for losses

Taxpayers may be interested in the company's unprofitable activities, in which case the taxpayer's explanations must fully disclose the reason for the loss in the requested reporting period. To do this, the letter deciphers income and expenses for a certain period of time.

Also, explanations to the tax office (see sample below) must contain instructions on why expenses exceeded income. For example, a company has just been established, operations have just begun and revenue is still small, but current expenses are already significant (rent, employee salaries, advertising, etc.), or the company has incurred urgent large expenses for repairs, purchase of equipment, etc. The more detailed the reasons for the loss are, the fewer new questions the tax authorities will have.

All information provided must be documented by attaching copies of accounting documents, contracts, invoices, bank statements, tax registers, etc. to a written explanation for the tax office.

Similarly, explanations can be given in response to a request for reasons for reducing the tax burden, in comparison with the industry average.

Sample letter to the tax office to provide explanations in connection with a loss:

Explanatory note to the tax office: sample for VAT

Since January 24, 2017, the Federal Tax Service order dated December 16, 2016 No. ММВ-7-15/682 on approval of the format of explanations to the VAT return in electronic form has been in force. This format is used by all VAT payers who submit electronic reports. The procedure for a taxpayer's actions upon receipt of a request to provide explanations on the VAT return is described in detail in the letter of the Federal Tax Service of the Russian Federation dated November 6, 2015 No. ED-4-15/19395.

How to write an explanatory note to the tax office regarding VAT? Only electronically. Explanations on VAT presented in “paper” form are not considered submitted, and in this case this may be regarded by tax authorities as an unlawful failure to provide the requested information, which threatens with a fine of 5,000 rubles (Clause 1 of Article 129.1 of the Tax Code of the Russian Federation).

Whatever the request from the tax inspectorate: about detected errors, contradictions between reporting forms, about a reduction in the amount of tax in an updated declaration, or about the reasons for the loss, in any case it is necessary to respond to the request. For reporting submitted exclusively via telecommunication channels, an electronic format for submitting explanations is provided at the request of tax authorities.