The State Tax Service made this change to the Regulations on the Operation of Tax Posts. The document has been published and has entered into force.
In addition, the updated regulations establish the criteria by which the State Tax Service decides whether to extend, remove, or modify a tax checkpoint. Thus, a tax post may be extended if the risks that led to its establishment persist, new risks have been identified, or continued monitoring is necessary. A tax checkpoint will not be extended if the initial risks have been eliminated or reduced, no new risks have been identified, the checkpoint’s objective has been achieved, or the subject of monitoring has been exhausted.
Monitoring ofelectronic tax checkpoints will be strengthened
At the same time, a more detailed monitoring procedure has been established for electronic tax checkpoints. A tax official is required to periodically check the taxpayer’s activities during the workday. If discrepancies or other risks are identified, the official will review documents and data regarding completed transactions.
The results of tax monitoring must be analyzed based on the taxpayer’s accounting records and other information from the State Tax Service’s information systems, with the aim of establishing a basis for assessing income from sales and the provision of services.
At the same time, the criteria under which the results of these checkpoints may be used for assessment have not changed. As before, checkpoints must be established at least twice per tax period, operate for at least 30 calendar days, and the interval between them must be at least 60 days.
Furthermore, the value of shipments prior to the establishment of the first tax checkpoint and between periods of checkpoint operation must be less than 70% of the average daily value of registered shipments.
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