Based on the order № ММВ-7-13/182@ (registered on 23.04.2012 under № 23929) dated 26.03.2012 The Russian Tax administration approved a set of documents to be used by the Russian Tax authorities for review of the applications and set the grounds for the procedure and possible extentions of the deadline.

In accordance with paragraph 4 of article 105.22 of the Russian Tax code, the Russian Tax administration should process the documents for the application of an APA within 6 months from the day of the submission. There are however exemptions when tax authorities may ask for an extension of up to 9 months.