[NOTING THE MAIN] Audit secret shall not be hidden from tax bodies

8 August 2018


The Federal Law No. 231-FZ dated 29.07.2018 on information to be demanded by tax bodies from auditors has been signed by the President. According to the Law, auditing companies and individual auditors must provide tax information on customers to tax offices within 10 days since request.

The new article 93.2 of the Tax Code is entirely devoted to demand of documents from auditors. It defines that tax officials (including request of relevant bodies of foreign states) may demand documents (information) received by auditors in auditing and providing audit-related services.

The Law also defines that an auditor may notify a taxpayer or another audited entity directly related to request of documents by tax bodies.

The Law will come into force on January 1, 2019. The Article 93.2 of the Tax Code will apply to documents received in audit for tax periods beginning on January 1, 2019.

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