Amendments to the Methodological Guidelines for Tax Visits have come into force.
In general, except for editorial edits and additions concerning definitions used in the document, they do not change the overall concept of the measure.
But they make some adjustments, which were designed to harmonize the normative acts of the STS with the current legislation. They are also undertaken in the context of digitalization of some procedures.
Tax visit – not an audit
Recall that a tax visit is carried out to educate and prevent violations of the law on the part of the taxpayer. It is not an audit, but a measure taken by the STS to promote voluntary compliance with the law by the taxpayer.
Therefore, no liabilities are accrued and no penalties or fines are imposed as a result of a tax visit.
At the same time, it is determined that a tax visit based on an application for registration as a VAT payer or authorized warehouse operator will be reviewed for a period not exceeding the statute of limitations set forth in Article 264 of the Tax Code.
The visit will be made to determine the tax liability for the last 4 years starting from the date of registration of the taxpayer.
The visitation report can be appealed
In addition, it introduces the right of a company, in case of disagreement with the results, to submit objections to the Tax Visit Report within 3 working days of its receipt.
The application must be accompanied by justification and relevant documents. It is then reviewed by the Tax Services Directorate with a response to the taxpayer or, as the case may be, a revision of the tax visit results and a new report.
Additions to the attachments to the document have also been approved. They will include the trademark, website, beneficial owner, main beneficiaries and suppliers of the entity, as well as information on debts owed to employees (excluding salaries) exceeding MDL 200 thousand at the end of the previous reporting year, information on food stamps, loans, etc.
