During the first stage teams prepare written positions (memoranda) on behalf of both taxpayer and tax authority based on the competition task.
According to the results of assessment of memoranda the best teams advance to the in person stage of the competition (1/16 finals).
The second stage (in person stage) takes place in the form of a simulated court hearing where teams present and defend their written positions (memoranda) representing the applicant (taxpayer) or the defendant (tax authority). Position to defend is determined by random draw.
The governing bodies of the Federal Tax Service of Russia act as judges (jury of the competition).