The State Tax Service (STS) presented a report on the results of operational tax audits carried out in January – March 2026. Although during this period the number of control measures gradually increased, from 407 in January to 776 in March, the main vector of growth was their quality, emphasized in the STS.
They reached the highest efficiency in March, when 79% of the total number of checks were fully justified. This indicates that the preliminary risk analysis conducted by the tax authorities allows to accurately identify violations of the law. And “confirms that institutional resources are directed exactly where the risks of tax evasion are the highest”.
In March, the number of reports tripled
In March, the number of reports produced tripled compared to the beginning of the year, reaching 358. This dynamics had an impact on the sanctions applied, the total amount of which exceeded MDL 4.7 million in the first quarter, while the peak of collection was also recorded in March (MDL 1,923.79 thousand).
As the STS emphasizes, these measures contribute to ensuring a fair business environment, reducing the burden on bona fide taxpayers and strengthening vigilance in areas where there is still a high risk of underreporting.
The most frequent violations concerned the provisions of Articles 253 and 254 of the Tax Code, related to the sale of goods without documents of origin, as well as the failure to use cash register equipment for cash payments. Most of them were in the sector of road passenger transportation and trade in goods, including online.
