Можно ли избежать штрафа, если подать уточненную декларацию после начала камеральной проверки

Можно, если инспекторы еще не выдали акт проверки.

Если уточненная декларация сдана до окончания камеральной проверки первичной декларации, все действия инспекции в отношении первичной декларации прекращаются. В этом случае налоговая инспекция обязана начать новую камеральную проверку на основе уточненной декларации. Такой порядок предусмотрен пунктом 9.1 статьи 88 НК.

Одно из условий освобождения от ответственности – представить уточненку до того, как организация узнала, что инспекция обнаружила в отчетности ошибку либо назначила выездную проверку (п. 3 и 4 ст. 81 НК). Если в ходе камералки ИФНС обнаруживает в декларации ошибку, она обязана предложить организации внести в отчетность исправления или дать необходимые пояснения (п. 3 ст. 88 НК). Требование исправить отчетность должно быть официальным.

Организация может избежать штрафа по результатам камеральной проверки, даже если подаст уточненную декларацию после того, как получила требование представить пояснения. Несмотря на то, что ошибку нашли инспекторы, штрафовать будет не за что, если акт по проверке еще не составляли (письма Минфина от 15.01.2020 № 03-02-08/1322, ФНС от 21.02.2018 № СА-4-9/3514).

До тех пор пока организация не получила акт, ошибка считается не обнаруженной. Следовательно, уточненную декларацию можно представить даже после того, как камеральная проверка уже началась. НК не ограничивает количество подаваемых за один налоговый период уточненных деклараций. Организация освобождается от ответственности, если уточненная декларация представлена:

• до истечения срока уплаты налога;
• после истечения срока уплаты налога, но при этом организация перечислила в бюджет недостающую сумму налога и пени.

Об этом сказано в пунктах 3 и 4 статьи 81 НК.

А нужно ли подавать документы, которые инспекция затребовала в ходе проверки первичной декларации? Да, нужно. Несмотря на то что при подаче уточненки проверка первичной декларации прекращается, требование, предъявленное инспекцией, должно быть исполнено. Иначе организацию ждет штраф по по статье 126 НК. Правомерность такого подхода подтвердил Верховный суд в определении от 12.04.2016 № 306-КГ16-2522.

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