In a letter dated 24 December 2012 the Ministry of Finance of the Russian Federation (the “Ministry”) clarified the situations in which a field tax audit can be conducted at a tax office.

The Ministry pointed out that only in situations where it is impossible for the taxpayer to provide the tax authority with premises for conducting field inspections will permission be granted for such an inspection to occur at the premises of the tax authority.

The above letter confirms that the current tax legislation does not stipulate other reasons for carrying out a field tax inspection at a location other than that of the taxpayer.

[Letter No. 03-02-08/109 of the Ministry of Finance of the Russian Federation, dated 24 December 2012]