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Field Tax Inspection of a Consolidated Group of Taxpayers
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Field tax inspection of a consolidated group of taxpayers - is conducted in relation to the corporate profit tax for the consolidated group of taxpayers on the territory (in the premises) of the responsible member of this group and on the territories (in the premises) of other members of this group based on the decision of the head (deputy head) of the tax authority. In cases where a member of the consolidated group of taxpayers is unable to provide premises for conducting a field tax inspection, such field tax inspection may be conducted at the location of the relevant tax authority (ceased to be in force as of 2019-05-01)1.
Tax Code of the Russian Federation. Part one dated 31.07.1998, amended on 2019-01-01, Article 89-1, paragraph 1, ceased to be in force as of 2019-05-01 // Official Gazette of the Russian Federation. 1998. No. 31. Art. 3824. ↩
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