The Federal Tax Service of the Russian Federation has approved the requirements for the internal control system. Compared to the current requirements, the composition of the documents has been changed. The Control Procedure Analysis table no longer exists. The form "Information on risks for individual trades and operations" will appear.
If at present information about the organization of the internal control system is sent in electronic format, now the following formats have been added:
- information about the risks of the organization;
- information on risks for individual transactions and operations;
- control procedures;
- the results of their implementation;
- assessing the level of organization of the internal control system;
- measures to improve the internal control system;
- risk matrices and control procedures.
