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IT companies are exempted from field tax audits until 2025

As part of state support for IT business in the context of economic and financial restrictions, field tax audits (including repeated field tax audits) have been suspended until March 3, 2025, in respect of IT companies with state accreditation of an organization operating in the field of information technology. During this period, tax audits in respect of them can be carried out only in one case — with the consent of the head (deputy head) of higher tax authority or the head (deputy head) of the Federal Tax Service of Russia (Letter of the Federal Tax Service of Russia dated March 24, 2022 N SD-4-2 / ​​3586@).

Field tax audits in relation to accredited IT companies, decisions on which were made before this exemption, must be completed in the prescribed manner. Extension of the period of such on-site tax audits or their suspension is not allowed.
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