Guidance support for compliance with article 54.1 of the Tax Code of Russia

Preparation of a set of documents and control procedures aimed at compliance with the conditions of article 54.1 of the Tax Code of Russia when making transactions and ensuring effective protection of taxpayers

Identification of the main tax claims inherent in a particular business sector and related to tax abuse — article 54.1 of the Tax Code of Russia, preparation of guidelines for identifying risk zones for certain types of agreements and formation of the body of evidence that is accepted by taxation authorities and courts, in order to confirm compliance with the requirements of article 54.1 of the Tax Code of Russia. Mapping of major industry risks. For the riskiest types of agreements — development of methods for checking compliance with the requirements of article 54.1 of the Tax Code of Russia and an algorithm of the taxpayer’s actions when concluding and performing agreements and at the stage of tax audit. The prepared guideline with a list of check procedures and their algorithm is a basis for automation of the procedure for tax audit preparation forming the required body of evidence that is accepted by courts.