Free Practice Questions for IPB Tax Consultant

Exam-style questions and explanations by OpenExamPrep.

✓ No registration✓ No credit card

100+ Questions

100% Free

Loading practice questions...

Same family resources

Explore More IPB Russia Professional Qualifications (ИПБ России)

Continue into nearby exams from the same family. Each card keeps practice questions, study guides, flashcards, videos, and articles in one place.

IPB Russia — Accountant of Commercial Organization (Бухгалтер коммерческой организации, Level 5)

Practice Questions100 questions

IPB Russia — Chief Accountant of Commercial Organization (Главный бухгалтер коммерческой организации, Level 6)

Practice Questions100 questions

Sample IPB Tax Consultant Practice Questions

Try these sample questions to review concepts for the IPB Tax Consultant exam. Each question includes a detailed explanation. Start the interactive quiz above for the full 100+ question experience with AI tutoring.

1Under Article 3 of the Tax Code of the Russian Federation (НК РФ), how must unresolvable doubts, contradictions, and ambiguities in acts of tax legislation be interpreted?

A.In favor of the taxpayer (fee payer, insurance contribution payer, or tax agent)

B.In favor of the consolidated budget of the Russian Federation

C.According to the discretion of the territorial tax inspectorate conducting the audit

D.By referring the issue to the Ministry of Finance for a binding normative clarification

Explanation: Article 3(7) requires unresolvable doubts, contradictions, and ambiguities in tax legislation to be interpreted in favor of the taxpayer or other listed payer or agent. This is a rule for resolving statutory ambiguity, not a substitute for verifying facts or documenting a transaction. It should not be confused with a separate presumption about the taxpayer's good faith.

2What is the standard statutory duration of a desk tax audit (камеральная налоговая проверка) under Article 88 of the Tax Code of the Russian Federation for tax declarations other than VAT?

A.2 months from the date of submission of the tax declaration

B.3 months from the date of submission of the tax declaration

C.6 months from the end of the relevant tax period

D.30 calendar days from the date of notification of audit commencement

Explanation: Under paragraph 2 of Article 88 of the Tax Code, a desk tax audit is conducted within three months from the date the taxpayer submits a tax declaration or calculation. A specific exception applies to VAT returns of Russian entities, for which the baseline audit period is two months (extendable to three months if potential violations are detected).

3Under Article 89's ordinary historical lookback rule, which calendar years preceding the year of a field-audit decision may be examined? Completed tax periods in the decision year and specific statutory exceptions are outside this lookback question.

A.Two calendar years immediately preceding the filing of the latest annual financial statements

B.Five calendar years preceding the date when audit field work physically commences

C.Three calendar years immediately preceding the year in which the decision to conduct the audit was issued

D.The entire operating history of the taxpayer since corporate state registration

Explanation: The ordinary historical lookback covers the three preceding calendar years: for a 2026 decision, 2023–2025. The 2026 rules expressly also permit completed tax periods of the current year by the decision date. The historical lookback must therefore be distinguished from the entire possible scope of the audit.

4What mandatory procedural requirement must a taxpayer fulfill before challenging a non-normative act of a tax inspectorate in an Arbitrazh Court under Article 138 of the Tax Code?

A.Engage an independent licensed auditing firm to certify the invalidity of the assessment

B.Obtain written consent from the Federal Tax Service (FNS) central apparatus

C.Deposit the full disputed tax amount into a special court escrow account

D.Submit an administrative complaint to the higher tax authority (досудебное обжалование)

Explanation: Under paragraph 2 of Article 138 of the Tax Code of the Russian Federation, acts of tax authorities of a non-normative nature, as well as actions or inactions of their officials, must be appealed to a higher tax authority before they can be appealed in court. Failure to comply with this mandatory pre-trial dispute procedure leads to court dismissal without prejudice.

5What is the statutory deadline for submitting an appeal complaint (апелляционная жалоба) against a tax audit decision that has not yet entered into legal force under Article 139.1 of the Tax Code?

A.Within one month from the date the taxpayer received the decision

B.Within 10 working days from the date of the decision's issuance

C.Within three months from the completion of the tax audit

D.Within one year from the date the audit act was signed

Explanation: Under paragraph 2 of Article 139.1 of the Tax Code, an appeal complaint against a non-enacted decision to hold liable (or refuse to hold liable) for a tax offense must be filed within one month from the date the taxpayer received the decision. Filing this appeal suspends the enactment of the decision until the higher tax authority issues its ruling.

6Under paragraph 1 of Article 122 of the Tax Code of the Russian Federation, what is the standard penalty for non-payment or incomplete payment of tax resulting from an understated tax base or arithmetic error, committed unintentionally?

A.40% of the unpaid tax amount

B.20% of the unpaid tax amount

C.10% of the gross revenue for the reporting period

D.A fixed penalty of 50,000 RUB plus key rate interest

Explanation: The ordinary non-intentional Article 122 offence carries a 20% fine on the unpaid tax. Intentional commission has a higher statutory rate. Late payment of a correctly declared amount alone is distinct from understating or incorrectly calculating the tax.

7In October 2026, a late-filed return shows positive tax payable that was unpaid at its statutory deadline. No relief applies. What ordinary Article 119 late-return fine formula applies?

A.A flat administrative fine of 5,000 RUB regardless of the tax amount or duration of delay

B.10% of the total tax liability declared for each full week of delay, with no statutory minimum or maximum limit

C.5% of the unpaid tax amount due under the declaration for each full or partial month of delay, capped at 30% and not less than 1,000 RUB

D.1% of the company's net assets for each calendar day following the statutory filing deadline

Explanation: For this positive-tax case, the ordinary fine is 5% of the relevant unpaid tax per full or partial month, capped at 30% and subject to the 1,000 RUB minimum. Since 26 June 2026, the statutory relief for qualifying late zero-tax returns must be considered separately. The old claim that every zero-liability return necessarily attracts a 1,000 RUB fine is no longer correct.

8What is the general statute of limitations (срок давности) for holding a taxpayer liable for committing a tax offense under Article 113 of the Tax Code of the Russian Federation?

A.Ten years for corporate taxpayers and three years for individual entrepreneurs

B.One year from the date the tax audit report is signed by the inspector

C.Five years from the date the annual financial statements are approved by shareholders

D.Three years from the date of the offense or from the day after the relevant tax period ends

Explanation: Article 113 sets a general three-year limitation period. The offence determines whether the starting point is its commission date or the day after the relevant tax period ends. Statutory suspension provisions can affect the calculation, so the period is not simply three years from the audit date.

9Under Article 93.1 of the Tax Code of the Russian Federation, within what timeframe must a person provide documents or information requested by a tax authority regarding a specific counterparty during an active tax audit of that counterparty?

A.Within 5 working days from the date of receipt of the demand

B.Within 10 working days from the date of receipt of the demand

C.Within 20 calendar days from the date the audit commenced

D.Within 2 working days from the date of electronic confirmation

Explanation: Under paragraph 5 of Article 93.1 of the Tax Code, a person who receives a demand for the provision of documents (information) regarding a counterparty being audited must provide them within five working days from the date of receipt of the demand. If the documents are requested outside a tax audit regarding a specific transaction, the deadline is ten working days.

10Under Article 89(9) of the Tax Code, what is the maximum permissible total period for which a field tax audit may be suspended by the head of a tax authority?

A.3 months, with no possibility of further extension under any circumstances

B.6 months, extendable to 9 months if information requested from foreign authorities is not received within 6 months

C.12 consecutive months for large taxpayers registered with specialized interregional inspectorates

D.1 month for each calendar year under examination

Explanation: Under paragraph 9 of Article 89 of the Tax Code, suspension of a field tax audit (for requesting documents, conducting expert evaluations, or obtaining foreign information) is permitted for an aggregate period not exceeding six months. If information requested from competent foreign state authorities cannot be received within six months, the suspension may be extended by up to three additional months (making nine months in total).

About the IPB Tax Consultant Exam

Independent English-language MCQ study adaptation for Профессиональный налоговый консультант, qualification level 6. It is not an official translation or format simulation and does not replace preparing tax returns or solving the practical reporting task. A formal assessment-language rule was not verified; confirm permitted languages with IPB Russia.

Exam sponsor: Institute of Professional Accountants and Auditors of Russia (ИПБ России). The requirements and fees below concern the certification or admission exam, separate from our free practice resources.

Assessment

Regular route: 24 test questions, 90 minutes, pass 17; then one tax-reporting task, 90 minutes, pass 17 of 24 points. The one-step campaign runs 3 September–4 November 2026 and uses one practical task, 90 minutes, pass 17 points. No separate oral defense is specified.

Time Limit

Regular route: 90 + 90 minutes; campaign: 90 minutes

Passing Score

Regular route: 17/24 in each component; campaign task: 17 points

Exam / Certification Fees

No single all-inclusive fee verified. Request assessment-route and membership charges separately from preparation tuition.

Exam sponsor website

Fees, eligibility, and exam policies can change. Confirm them with the exam sponsor before applying or paying.

Official sources

IPB Level 6 tax consultant scope and eligibility · Source checked 2026-10-11
IPB assessment structure · Source checked 2026-10-11
IPB merged assessment tables · Source checked 2026-10-11
IPB one-step campaign · Source checked 2026-10-11
IPB 2026 programme update · Source checked 2026-10-11
FNS current statutory Tax Code · Source checked 2026-10-11
FNS 2026 tax changes · Source checked 2026-10-11
FNS corporate profit tax · Source checked 2026-10-11
FNS personal income tax · Source checked 2026-10-11
FNS June 2026 late-zero-return penalty change · Source checked 2026-10-11
FNS Article 54.1 practical guidance · Source checked 2026-10-11
IPB professional ethics code, May 2025 edition · Source checked 2026-10-11

Our practice resources: topics covered

We aim to reflect publicly available exam outlines and topic information in our study resources. Coverage, format, and difficulty may differ from the actual exam, and we cannot guarantee that every detail is accurate or current. Confirm exam requirements, fees, and policies with the official exam sponsor.