Federal Tax Service Reveals Criteria for Selecting Taxpayers for Field Audits
The Federal Tax Service (FNS) is developing criteria which may help taxpayers avoid field audits.
The due diligence criteria are being refined and soon this information will be published on the FNS website. However, first the FNS must first go the process of declassifying the documents which list conditions for selecting companies for auditing.
It is already known that among the general criteria are types and amount of tax deductions, average salary amount, and total taxes paid. As for specific criterion (i.e. the average salary amount), each region will need to determine their own numbers. If companies follow these guidelines, they will remain in what the FNS has termed a "tax stability zone" and will only be "monitored via reported data and external sources information." These taxpayers will not be subjected to audits with demands for documents for a specified time, for example, for one year.
Concerning other companies, the FNS will perform "pre-audit evaluation and tax inspection activities to full measure." However, even companies within the "tax stability zone" can be subjected to a field audit "due to external circumstances."
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