The indicators that the Federal Tax Service uses when it plans field tax audits have been updated.
To independently assess the likelihood that a field tax audit will be scheduled with respect to their companies, taxpayers may utilise the criteria which are updated by the Federal Tax Service on a yearly basis.
The Federal Tax Service publishes the average values in each industry of companies’ tax burden, sales margin and returns on assets by types of economic activity, as well as data concerning average salaries by types of economic activity. The information is posted on the official website of the Federal Tax Service in the Section “Concept of the system for scheduling field tax audits”.
Companies can calculate estimated figures based on their 2017 performance and can compare the degree to which these deviate from the industry average values. Based on the analysis, they can make a conclusion as to how likely a tax audit is.
A new development in 2017 was the inclusion of insurance contributions in the tax burden after such contributions were transferred to be administered by the Federal Tax Service. This caused an increased tax burden in almost all industries.
For an assessment of the likelihood of a tax audit, please contact Acsour’s experts.