Analysis of the Financial and Economic Activities of Legal Entities and Individual Entrepreneurs by the Federal Tax Service

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.