Newsletter EN

The uncertainty in the procedure for calculating the period for ordering an audit in relation to a controlled transaction has been eliminated upon receipt of an updated taxpayer notification

An amendment has been made to Paragraph 1 of Clause 2 of Article 105.17 of the Tax Code of the Russian Federation, according to which the decision to audit the completeness of calculating and paying taxes in connection with transactions between related persons will be made without taking into account the date of receipt of a notification on controlled transactions (including amended one) or a notice from the territorial tax authority by the Federal Tax Service of Russia, sent in accordance with Article 105.16 of the Tax Code of the Russian Federation.