A mandatory list of documents is prescribed
In particular, it is proposed to supplement the regulations with a provision governing the documentation of a fiscal checkpoint. A mandatory list of documents is prescribed: orders of the State Tax Service on the activities of a fiscal checkpoint, the act of control when it was established, reports and analyses of the operation of the checkpoint, as well as the act on the results, etc.
At the same time, the extraction of documents from the case file will also be recorded – indicating the document, number of sheets, reason and date of extraction.
According to the draft, the average daily value of supplies recorded before the establishment of the first tax post and between the periods of operation of tax posts is less than 70% of the average daily value of supplies recorded during the periods of operation of tax posts.
Period of operation of the tax post
It is proposed to adjust the provisions establishing the period of validity of a tax post. It should be not less than 30 calendar days and the interval between them should be not less than 60 calendar days.
According to the legislation, a tax post is established by the State Tax Service to prevent and detect tax violations, including tax evasion. The document establishes the purposes and types of tax posts, as well as the risk criteria according to which they are established.
The latest amendments to the regulations were made last year. They adjusted both the procedure for setting up a post and some financial thresholds. Thus. the amount determining the increased risk of concealing revenue was doubled.
Proposals on the project are accepted until April 30 of this year.
