To streamline and simplify work with taxpayers, one tax control will replace the previous four different types of tax inspections. Up until now, SRS used thematic inspections, data compliance inspections, clarification of taxable objects, and/or clarification of the tax amount to verify compliance of tax payments by entrepreneurs and economically active citizens. This was not only complicated and difficult to apply, but often difficult to understand. A simpler process of inspections will make it easier for entrepreneurs and citizens to understand their situation and communicate with SRS.
Amendments to the Law "On Taxes and Fees", adopted on June 30, call for a single type of inspection - tax control. As before, in cases of significant and malicious non-payment of taxes, SRS will also be able to conduct a tax audit – a comprehensive examination of the business.
The new tax control will check specific discrepancies and listen to the explanations of the entrepreneur who may correct any discrepancies, as called for by the "Consult first" principle.
If the tax control detects uncorrected inconsistencies, SRS will inform the entrepreneur about the payment to be made. Based on proposals by business associations, the payment to be made will be drawn up as a tax control bill, which will include the unpaid tax and the appropriate late fee.
After a tax control, no penalty is usually applied except in situations in which illegal manipulations with cash registers have been carried out: in this case, the bill will include a fine only. In addition to tax payments and late fees, fines are applied if significant violations are discovered.
Amendments to the Law "On Taxes and Fees" provide for a significant innovation - the possibility to conclude a voluntary tax payment agreement at an early stage of the inspection, reducing fines by up to 85%, and the reduction or complete cancellation of fines: the sooner the agreement is reached, the greater the reduction of these payments. These reductions do not apply to manipulation of cash registers.
Inspections initiated before June 30 will be completed in accordance with previous legislation.