FEDERAL LAW OF THE RUSSIAN FEDERATION

of July 23, 2025 No. 254-FZ

About modification of the Law of the Russian Federation "About tax authorities of the Russian Federation"

Accepted by the State Duma on July 10, 2025

Approved by the Federation Council on July 16, 2025

Article 1

Bring in the Law of the Russian Federation of March 21, 1991 No. 943-I "About tax authorities of the Russian Federation" (Sheets of the Congress of People's Deputies of RSFSR and the Supreme Council of RSFSR, 1991, No. 15, Art. 492; The Russian Federation Code, 1999, No. 28, the Art. 3484) change, having added with its Article 6.3 of the following content:

"Article 6.3. Federal executive body, the representative for control and supervision in the field of taxes and fees, carries out the analysis (assessment) of data on financial and economic activities of the legal entity (individual entrepreneur), creates results of the specified analysis (assessment) for their provision in the form of the statement to the legal entity (individual entrepreneur) on its request and (or) in the cases provided by the Federal Laws at the request of the other person.

For the purpose of this Article are understood:

under the analysis (assessment) of data on financial and economic activities of the legal entity (individual entrepreneur) - the research conducted by federal executive body, the representative for control and supervision in the field of taxes and fees for the purpose of confirmation of conformity of indicators of accounting (financial) records, tax declarations (calculations) and other information about the legal entity (about the individual entrepreneur) which are available for tax authority, to the criteria containing in structure of techniques of carrying out the specified analysis (assessment);

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