ANALYSIS OF THE FINANCIAL AND ECONOMIC ACTIVITIES OF LEGAL ENTITIES AND INDIVIDUAL ENTREPRENEURS BY THE FEDERAL TAX SERVICE
Journal: AUDITOR
Volume 12 № 4
, 2026
Rubrics: ANALYSIS AND DIAGNOSTIC
Authors:
1.
Russian Academy of National Economy and Public Administrarion under the President of the Russian Federation
(professor)
Moskva, Moscow, Russian Federation
Moskva, Moscow, Russian Federation
2.
Moscow Aviation Institute (National Research University)
(Associate Professor)
Moskva, Moscow, Russian Federation
Moskva, Moscow, Russian Federation
Type:
Article
Pages:
from 32
to 38
Status:
Published
Received:
05.05.2026
Accepted:
06.05.2026
Published:
06.05.2026
Subject area:
UDC 33
Language:
Russian
Keywords:
Federal Tax Service, taxes, analysis, assessment service, taxpayer personal account, analysis methodology, assessment criteria, due diligence, audit
Abstract:
In recent years, the issue of recognizing taxpayers (legal entities and sole proprietors) as meeting the requirements of a bona fide counterparty has become a topic of litigation and negatively impacts business activity during transactions. This article examines the procedure for granting the Federal Tax Service authority to analyze (assess) the financial and economic activities of taxpayers, the methodology for conducting such analysis, and an assessment of the impact of the new Federal Tax Service assessment service on assessing the integrity of counterparties during transactions.
In recent years, the issue of recognizing taxpayers (legal entities and sole proprietors) as meeting the requirements of a bona fide counterparty has become a topic of litigation and negatively impacts business activity during transactions. This article examines the procedure for granting the Federal Tax Service authority to analyze (assess) the financial and economic activities of taxpayers, the methodology for conducting such analysis, and an assessment of the impact of the new Federal Tax Service assessment service on assessing the integrity of counterparties during transactions.
Keywords:
Federal Tax Service, taxes, analysis, assessment service, taxpayer personal account, analysis methodology, assessment criteria, due diligence, audit
Federal Tax Service, taxes, analysis, assessment service, taxpayer personal account, analysis methodology, assessment criteria, due diligence, audit
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3. Prikaz FNS Rossii ot 05.12.2025 № ED-7-31/1041@ «Ob utverzhdenii metodiki provedeniya analiza (ocenki) svedeniy o finansovo-hozyaystvennoy deyatel'nosti yuridicheskogo lica (individual'nogo predprinimatelya), poryadka napravleniya zaprosa o provedenii analiza (ocenki) svedeniy o finansovo-hozyaystvennoy deyatel'nosti yuridicheskogo lica (individual'nogo predprinimatelya) i poryadka predostavleniya rezul'tatov provedennogo analiza (ocenki) takih svedeniy» (zaregistrirovano v Minyuste Rossii 26.12.2025 № 84805)
4. Federal'naya nalogovaya sluzhba. — https://www.nalog.gov.ru/rn77/
