Tax · Russia
Акт налоговой проверки — the audit findings you are invited to argue against
An Акт налоговой проверки is the formal write-up of a finished tax audit that found violations: the facts, the extra tax the inspectors want to charge, and the fines they propose. It is not yet a decision — there is one month to file written objections.
How serious: needs actionAlso called: акт камеральной проверки, акт выездной проверки, акт ИФНС
A tax audit — desk (камеральная) or field (выездная) — has ended, and the inspectors believe they found violations. The акт lists the facts, the extra tax they want to charge (доначисления) and the fines they propose.
It is not a final decision. It is the document you are invited to argue against before the inspectorate decides. If you claimed a deduction or run an ИП, this is how a dispute over your declaration becomes formal.
The акт is handed over against signature within 5 days of its date or sent by registered mail. In the mail case it is deemed received on the 6th day from mailing (НК РФ ст. 100 п. 5) — and that day starts the one-month objection window.
Who sends it
The territorial inspectorate of the Федеральная налоговая служба (ФНС России) — the tax office that completed a desk or field audit and found violations.
Header 'Акт налоговой проверки' with a number and date, naming the audited declaration and period, a narrative of findings with article references, and totals of the proposed доначисления. It is handed over against signature within 5 days of its date or sent by registered mail — then deemed received on the 6th day from mailing (НК РФ ст. 100 п. 5).
The deadline
1 month from receipt of the акт to file written objections (НК РФ ст. 100 п. 6: 'в течение одного месяца со дня получения акта налоговой проверки').
Written objections can be filed within 1 month from the day the акт was received (НК РФ ст. 100 п. 6: 'в течение одного месяца со дня получения акта налоговой проверки'). If it was sent by registered mail, the 6th day from the mailing date counts as the day of receipt (НК РФ ст. 100 п. 5).
If you do nothing
Silence is not an admission, but after the 1-month window the head of the inspectorate decides the case under ст. 101 НК РФ without your objections, within 10 days of the window closing (НК РФ ст. 101: 'в течение 10 дней со дня истечения срока, указанного в пункте 6 статьи 100'). Normally this is a решение о привлечении к ответственности confirming the extra tax, пени and fines; that decision then produces a Требование об уплате задолженности and the collection ladder.
Compute your date
The rule above is what the law sets. Put in the dates on your own letter and it becomes a date.
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How it escalates
- 01After the 1-month window, the inspectorate issues its решение under ст. 101 НК РФ on the audit materials alone.
- 02The решение fixes the доначисления, пени and fines; once in force it creates debt on your ЕНС.
- 03A Требование об уплате задолженности follows (8 days, НК РФ ст. 69), then a решение о взыскании and bank debits (ст. 46/48), then bailiffs.
How to respond
Response types
- File the objectionПисьменные возражения по акту налоговой проверки; на вынесенное по нему решение — апелляционная жалоба в вышестоящий налоговый орган · НК РФ ст. 100 п. 6 (возражения на акт, один месяц со дня получения); ст. 101.2, 139.1, 139.2 (апелляционная жалоба на не вступившее в силу решение по результатам проверки)
- Ask for clarificationХодатайство об ознакомлении с материалами налоговой проверки · НК РФ ст. 101 (право знакомиться с материалами проверки и дополнительных мероприятий)
Where and how
- Личный кабинет налогоплательщика (the taxpayer's personal account, ФНС России)
- Телекоммуникационные каналы связи (ТКС — telecom channels) through an electronic document operator
- Registered letter with delivery notice and inventory of enclosures (Почта России)
- Ordinary (unregistered) post
- In person (by hand) to the authority's registry, against an acceptance mark
- Telephone (contact centre, e.g. ФНС 8-800-222-22-22)
What makes it count
Objections count as filed on the date they are handed to a postal operator before 24:00 on the last day of the one-month period, on the date of the inspectorate registry's incoming stamp, or on the date of confirmation by the оператор ЭДО (electronic document operator) (НК РФ ст. 6.1 п. 8). Send by registered letter with an inventory of enclosures, form 107, and a delivery notice, form 119: the inventory is the only proof of exactly which documents were attached. Delivering in person: two copies, the second with an acceptance mark. The objections and enclosures are signed by the taxpayer or by a legal or authorised representative under a power of attorney; electronic filing by organisations and ИП (sole traders) requires an enhanced qualified electronic signature.
Common questions
Is the акт already a decision that I owe the money?
No. It is the inspectors' write-up of findings and proposed amounts. The decision (решение) is taken later under ст. 101 НК РФ, after the one-month objection window.
When does the one month start if the акт came by post?
On the 6th day from the mailing date, which counts as the day of receipt (НК РФ ст. 100 п. 5).
What happens if I file nothing?
The head of the inspectorate decides the case without your objections, within 10 days of the window closing (НК РФ ст. 101). Silence is not treated as an admission, but the decision is taken on the audit materials alone.
Sources
Facts verified against the sources below on 28 August 2026.