The Economic Disputes Panel of the Russian Supreme Court has established a time frame for the appointment of a repeated on-site audit, which can be carried out after the filing of an amended tax return. Since a return can be amended at any time, the law does not directly limit the time for the appointment of an audit.
However, this does not mean that repeated audits should not be appointed within a reasonable time, as it was found by the Supreme Court in the case of a large energy company, T Plus, which appealed against the unlawful actions of the Russian Federal Tax Service. Reasonableness should be evaluated on the basis of three main criteria: presence in the taxpayer's actions of signs of hindering tax control during the in-house audit; impossibility of scheduling the audit at an earlier date proven by the inspectorate; and lapse of a four-year period during which a taxpayer is to store documents.
In this case, T Plus was represented by Taxology lawyers.
Company Partner Alexey Artyukh had the following to say about this Supreme Court judgment: "Taxpayers now have a real opportunity to appeal against any decision appointing a tax audit if they believe that the inspectorate was acting unreasonably. Previously, there were no clear deadlines, which made taxpayers reluctant to file such claims."