The Federal Tax Service of the Russian Federation has amended the publicly available criteria for selecting companies for field audits. The main criteria for selection thus far have been a company's tax burden and profitability, which a taxpayer could calculate itself.

The thresholds for the tax burden and profitability have now been reduced overall for all types of economic activity. However, it is not possible to confirm with any degree of certainty that the probability of an audit has decreased, as there are other indicators that the tax authorities use to determine whether to conduct an audit.

[Order No. MMB-7-2/258@ of the Federal Tax Service of the Russian Federation "On Amending Order No. MM-3-06/333@ of the Federal Tax Service of the Russian Federation 'On Confirming the Selection Process for Audits'", dated 8 April 2011]