Designed by Freepik
The Federal Tax Service of Russia has summarized data on industry average indicators used in deciding whether to schedule an on-site tax audit. The information was communicated to taxpayers on May 5, 2026, and contains key metrics characterizing the financial and economic activities of organizations for 2025.
What the Indicators Include
Under the Concept for Planning On-Site Tax Audits, one of the main criteria for self-assessment of risks is the deviation of a taxpayer's tax burden from the average for the industry (type of economic activity). The Federal Tax Service has compiled the following data:
- Tax burden — calculated as the ratio of taxes and fees paid (according to the Federal Tax Service's statistical reports) to the turnover of organizations (according to Rosstat data). Personal income tax (PIT) receipts are included in the calculation.
- Profitability of goods sold, products, works, services — the ratio between the net financial result (profit minus loss) from sales and the cost of goods sold, including commercial and administrative expenses. A negative value indicates a loss.
- Return on assets — the ratio of the net financial result (profit minus loss) to the value of an organization's assets. A negative value indicates a loss.
Why This Matters for Businesses
These indicators serve as benchmarks for tax authorities when selecting candidates for on‑site audits. If your tax burden or profitability is significantly below the industry average, it may trigger inclusion in the audit plan.
Risks of Deviating from Industry Averages
- Initiation of an on‑site tax audit — the tax authority may include the company in the audit plan if material deviations are found.
- Additional tax assessments and fines — audits may result in additional taxes, penalties, and fines.
- Reputational risks — an on‑site audit can negatively affect the company's business reputation and relationships with counterparties.
What Businesses Should Do
- Conduct a self‑assessment of tax risks by comparing your indicators with the published industry averages.
- If significant deviations are found, analyze their causes and, if necessary, adjust your tax liabilities.
- Ensure documented justification for any low indicators (e.g., objective economic reasons for losses).
- Seek professional advice if difficulties arise.
How Acsour Can Help
Acsour experts are ready to:
Contact us — we will help assess your tax risks and prepare for a possible audit.
- analyze your tax burden and profitability compared to industry averages;
- assess the risk of inclusion in the on‑site audit plan;
- prepare recommendations to reduce tax risks and justify your indicators;
- support interactions with tax authorities;
- provide full tax support and protect your interests.
Contact us — we will help assess your tax risks and prepare for a possible audit.
