Criteria for the appointment of field tax audits. Collection of tax debts from affiliated organizations

The article is devoted to the peculiarities of inspections Inspection of the Federal Tax Service for taxpayers. In particular, it addresses the issue of recovery of tax arrears with affiliated entities, which in turn is a new application of the right to practice. The article discusses the concept of affiliated persons, legal acts based on which the recovery of tax arrears with affiliates, provides statistics on this kind of dispute.