The State Tax Service has initiated the development of a project on the adjustment of the Regulation on the functioning of tax posts. Until April 7 this year, specialists interested in its improvement can submit their proposals to the STS.
Recall, according to the legislation, a tax post is established by the State Tax Service to prevent and detect tax violations, including tax evasion.
Today the document establishes the purposes and types of tax posts, as well as risk criteria, according to which they are established. The rights and obligations of the taxman and the taxpayer, at whose enterprise the post is established. Defined in the regulations and restrictions on the activities of the enterprise in connection with the action of the tax post. The procedure for appealing against a decision to establish tax posts, etc. is prescribed in detail.
The latest amendments to the regulations were made last year. They adjusted both the procedure and some financial thresholds. Thus, when establishing a tax post, a tax inspector is obliged to inform the taxpayer of the installation address by handing him the order of the State Tax Service, as well as a copy of the decision to start a tax audit, etc. documents. If it is impossible to transfer information in this way, it is brought to the attention of the taxpayer by subpoena.
In addition, the amount representing an increased risk of revenue concealment was doubled. This is the amount established as part of a tax audit in an amount exceeding 20% of the value of supplies/stocks recorded in the accounting records at the time of the inventory.
