22.09.08

The Moscow Department of the Federal Tax Service (FTS) has issued guideline to local tax inspectors on conducting pre-inspection analysis of candidates for field audits. The guidelines state that inspectors determine a company's "paying capacity" in order to "evaluate the risk of unpaid tax charges in the case of a field audit.” Inspectors are instructed to investigate how much money company has in bank accounts, the amount of expenses, presence of credit or debts, and unpaid tax and salary debts.

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Source: «Главбух»