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What kind of compliance review letter might be received for a unified declaration?
What kind of compliance review letter might be received for a unified declaration?
Before a unified declaration is submitted, it is checked by the software. If any inconsistencies are detected, the tax authority provides a notification about these inconsistencies. Once the taxpayer resolves these inconsistencies, they are authorized to submit the declaration. Inconsistencies related to the unified declaration mainly occur during checks outside of AVIS or in the review of profit (income) tax declarations.
During checks outside of AVIS, inconsistencies can arise when reconciling data entered in the Labor and Employment Subsystem (ƏMAS). For example, if a taxpayer registers 10 employees in the ƏMAS subsystem but reports a lower number of employees in the unified declaration. Another example is discrepancies in salary amounts. If the salary fund for a position listed in the ƏMAS subsystem is 30,000 manats, but 20,000 manats is reported in the unified declaration, the tax authority may send a notification about the camera check inconsistency. In practice, when inconsistencies in the number of employees occur, the letter sent by the state agency indicates that persons listed in the unified declaration but not present in the ƏMAS subsystem have been identified. The letter will require the taxpayer to sign employment contracts with these individuals and to enter the relevant employment contract notifications into the ƏMAS subsystem.
Another case related to checks outside of AVIS is if employees' position (tariff) salaries are below the minimum wage (345 manats).
For cases of reconciling the unified declaration with profit (income) tax declarations, we have allocated a significant section in the part related to filling out profit (income) tax declarations. In these cases, if there are deviations in the salary amounts and/or the amounts calculated from the salary fund based on the unified declarations submitted for the IV quarter, a notification about the camera check inconsistency may be sent by the tax authority. It is also possible that, due to this inconsistency, the tax authority may conduct an adjustment of the reported expenses.
Before a unified declaration is submitted, it is checked by the software. If any inconsistencies are detected, the tax authority provides a notification about these inconsistencies. Once the taxpayer resolves these inconsistencies, they are authorized to submit the declaration. Inconsistencies related to the unified declaration mainly occur during checks outside of AVIS or in the review of profit (income) tax declarations.
During checks outside of AVIS, inconsistencies can arise when reconciling data entered in the Labor and Employment Subsystem (ƏMAS). For example, if a taxpayer registers 10 employees in the ƏMAS subsystem but reports a lower number of employees in the unified declaration. Another example is discrepancies in salary amounts. If the salary fund for a position listed in the ƏMAS subsystem is 30,000 manats, but 20,000 manats is reported in the unified declaration, the tax authority may send a notification about the camera check inconsistency. In practice, when inconsistencies in the number of employees occur, the letter sent by the state agency indicates that persons listed in the unified declaration but not present in the ƏMAS subsystem have been identified. The letter will require the taxpayer to sign employment contracts with these individuals and to enter the relevant employment contract notifications into the ƏMAS subsystem.
Another case related to checks outside of AVIS is if employees' position (tariff) salaries are below the minimum wage (345 manats).
For cases of reconciling the unified declaration with profit (income) tax declarations, we have allocated a significant section in the part related to filling out profit (income) tax declarations. In these cases, if there are deviations in the salary amounts and/or the amounts calculated from the salary fund based on the unified declarations submitted for the IV quarter, a notification about the camera check inconsistency may be sent by the tax authority. It is also possible that, due to this inconsistency, the tax authority may conduct an adjustment of the reported expenses.