Russian Tax Authority Issued Recommendations on Transfer Pricing Documentation

Russian Tax Authority Issued Recommendations on Transfer Pricing Documentation


The detailed recommendations on documentation preparing for the purpose of tax control were published on the official web-site of the Russian Federal Tax Authority.

The recommendations are included into the letter of the FTA as of 30.08.2012 № OA-4-13/14433@. They were prepared on the basis of the Tax Code provisions and international practice. The recommendations are designed to help taxpayer in preparing of transfer pricing documentations for lowering the burden of that documentation and making it consistent with current legislation.

The taxpayers’ liability to provide pricing documentation of the tax authority’s request is stated by clause 105.15 of the Tax Code. It is important to note that ‘documentation’ in the terms of transfer pricing means research into the documents of a taxpayer proving or not proving that the prices of transactions with related parties are at the market level.

© 1997—2014 DS Express, Inc

84, Spyrou Kyprianou, 

2nd floor, Limassol 4004


tel +357 25 731-042


11 Solzhenitsyna Street

Moscow 109004 Russia

tel +7 495 956-1727

fax +7 495 234-0735

15 Kreshchatik Street, office 149

Kyiv 01001 Ukraine

tel +38 044 237-2222

fax +38 044 278-6714


52 Angliyskaya Emb., office 28

St.Petersburg 190000 Russia

tel +7 812 570-1564

fax +7 812 325-723

More contact details and office maps can be found in the section Contacts

© 2015 DS Express Ltd  All rights reserved