According to the legislation, a tax post is established by the State Tax Service in order to prevent and detect cases of tax offenses, including tax evasion.
The new amendments concern the procedure for establishment and operation of tax checkpoints. Thus, when establishing a tax post, a tax inspector is obliged to inform the taxpayer (his representative or a person holding a responsible position) where it is established by handing over to him the relevant STS order specifying the data of the tax inspector responsible for monitoring, as well as a copy of the decision to start a tax audit and other documents. In case of impossibility of transfer, the information shall be brought to the attention of the taxpayer by subpoena.
In accordance with the regulations, until now, the amount established within the framework of the tax audit in the amount exceeding 10% of the value of supplies/inventory recorded in the accounting records at the time of the inventory was considered an increased risk of revenue concealment. With the published amendments, this has been increased to 20%.
The Regulation is supplemented by one more innovation. In case a taxpayer uses SIA’s “Electronic Invoice” service, the tax official is obliged to check controlled transactions on a weekly basis, comparing them with the transactions registered in the STS information system.
The amendments also provide that control actions of several units will be summarized by specialists of the unit established by the management of the department responsible for monitoring the taxpayer.
