On 19 July, the Ministry of Finance of the Russian Federation (the “Ministry”) clarified that the tax authorities may carry out a field audit, even when such an audit has not been included in the annual tax audit plan, and the plan itself has not been placed on the official website of the state authorities.

The Ministry noted that in order to improve the effectiveness of field audits, the plan may be amended depending on newly discovered circumstances regarding any taxpayer that was not previously included in the plan.

Consequently, a taxpayer should be aware that it may be subject to a tax audit, despite not having been included in the initial annual tax audit plan.

[Letter No. 03-02-08/62 of the Ministry of Finance of the Russian Federation, dated 19 July 2012]