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| English | Russian |
| eligibility requirements | требования, выполнение которых необходимо для обладания правом (на получение скидок, льгот и т.д.) |
| Employment Tax Relief Requirements | "Критерии освобождения от налога на заработную плату" (источник –  irs.gov dimock) |
| filing requirements | требования по подаче налоговой декларации (источник – irs.gov dimock) |
| substance requirements | требования экономической сущности (ВолшебниКК) |
| tax-filing requirements | налоговые требования (The concern with the new tax-filing requirements is that they would also apply to what’s known as “bare trusts,” in which the trustee can only act at the direction of the beneficiary, with no independent powers or responsibility over the property. (Globe and Mail) ART Vancouver) |
| waiver of the enrollment in training requirement | освобождение от требования в обязательном обучении |