According to one of the recent letters regarding Russian Federal Tax Service, all organizations that have filed a revised tax declaration, deducting the total amount of tax payable, will face a field audit from governmental authorities.
Valentina Alexandrova, Internal auditor of Acsour, examined the letter in detail and shared her ideas with an online journal «Buhgalteria.ru» («Accounting.ru»): «Clause 89 of Russian Tax Code determines the right of auditors to carry out a repeated field auditing when a company files a revised tax declaration and the total amount of tax payable is less than previously declared. It is also important that the audit must be conducted by the same inspection group who led the last audit».
Besides this, Valentina emphasizes the fact that «a new audit will differ from the previous one: auditors will investigate only the declared period when the tax was deducted. Even if a revised tax declaration was filed for a fiscal period exceeding 3 years, Russian Tax Code legitimates a repeated field audit».
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