How to timely identify and reduce the risks of additional tax assessments: practical recommendations

The article analyzes the latest trends in the development of tax authorities’ practices in the field of conducting on-site tax audits, which can be considered the greatest risk for a company. The author, using references to tax legislation, letters from the Ministry of Finance and the Federal Tax Service of Russia, and court decisions. Gives recommendations on how to promptly identify the inspection’s preparation for this form of tax control and what practical actions will help either prevent it or reduce the risks of additional taxes being assessed based on its results.