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The new version of the document has been published on the State Tax Service’s official website.
It also sets forth the criteria for imposing penalties. The list of conditions is designed to ensure that penalties imposed during tax audits are applied in a manner that is both individualized and, at the same time, uniform and proportionate to the violation.
In particular, the State Tax Service imposes fines taking into account the circumstances of each specific case. In doing so, several criteria for individualization are considered.
First and foremost, the history of similar tax violations committed by the enterprise is examined, and their frequency within the statute of limitations established by tax legislation is analyzed. The scale of the violation is also assessed, depending on its nature, scope, and consequences.
The nature of the violation is also important. The essence and method of its commission are assessed, including compliance with tax obligations, as well as the presence of circumstances indicating a more serious nature of the violation.
The taxpayer’s conduct during the tax audit is also considered, including their cooperation with tax officials, the provision of documents and information requested by the auditors, and compliance with procedural obligations.
These criteria ensure equal treatment of taxpayers in comparable situations, standardize the practice of imposing penalties, and increase the transparency and predictability of the process for determining the specific penalties to be imposed.
