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In the presentation of the State Tax Service: Removal of risky taxpayers from the list
In the presentation of the State Tax Service: Removal of risky taxpayers from the list
The Cabinet of Ministers adopted a Resolution on Amendments to the Resolution of July 28, 2020 “On Approval of the Criteria for Risky Taxpayers, Including Risky Transactions”. The Resolution “On Approval of the Taxpayer Risk Criteria and the Rules and Conditions for Including and Removing Taxpayers from the List of Risky Taxpayers” approved in the new edition was prepared in accordance with Article 13.2.82 of the Tax Code and determines the taxpayer risk criteria, the procedure and conditions for including and removing taxpayers from the list of risky taxpayers.
According to the new rules, the number of criteria for considering a taxpayer as risky has been reduced, and the criteria and rules for removing a taxpayer from the list of risky taxpayers have also been determined.
Thus, the taxpayer will henceforth be considered risky only in the following 3 cases:
• Persons who provide work and services requiring appropriate economic resources (economic facility, labor, fixed assets, raw material resources and other economic resources taking into account the characteristics of the type of activity) without the availability of such resources or without the availability of sufficient resources, or without involving a subcontractor;
• Persons who provide goods that are not obtained on the basis of electronic invoices, purchase orders and cargo customs declarations (in relation to imported goods) drawn up in accordance with the requirements of the legislation (except for goods that were previously registered as undocumented goods during operational tax control or mobile tax inspections, property acquired on the basis of notarized contracts and registered in the official register, goods and fixed assets obtained during production (from demolition, extraction), including fixed assets invested in the authorized capital);
• Persons conducting non-commodity transactions (Article 13.2.81 of the Tax Code).
According to the rules, risky taxpayers will be removed from the list of risky taxpayers in the following cases:
• Based on the additional explanation provided by the taxpayer, information and documents confirming the authenticity of the transaction, information on the results of timekeeping observations, as well as transactions formalized by tax control, relevant documents or information from state bodies confirming the authenticity of the transactions, it is found that there are no circumstances that would give grounds for considering the transactions risky (if taxpayers submit the relevant supporting documents, they will be removed from the list of risky taxpayers);
• When the risky taxpayer pays the financial sanction stipulated in Article 58.15-1 of the Tax Code in full in relation to the non-commodity transaction (Taxpayers are considered risky taxpayers in cases where they conduct non-commodity transactions and are subject to appropriate financial sanctions. According to the new amendment, if the financial sanction is paid, the taxpayer will be removed from the list of risky taxpayers).
When the taxpayer complies with the specified conditions, he applies to the tax authority with an appropriate application. The tax authority considers the application within 20 business days from the date of receipt and makes a decision to remove the taxpayer from the list of risky taxpayers or refuse to do so. The decision is sent to the taxpayer's electronic cabinet within 1 business day.
When the financial sanction is paid, a decision is made to remove the taxpayer from the list of risky taxpayers for the transaction carried out within 3 business days from the date of receipt of the application. The decision is sent to the taxpayer's electronic cabinet within 1 business day.
Full or partial failure to comply with the specified requirements is grounds for rejecting the taxpayer's application for removal from the list of risky taxpayers for the transaction.
The Cabinet of Ministers adopted a Resolution on Amendments to the Resolution of July 28, 2020 “On Approval of the Criteria for Risky Taxpayers, Including Risky Transactions”. The Resolution “On Approval of the Taxpayer Risk Criteria and the Rules and Conditions for Including and Removing Taxpayers from the List of Risky Taxpayers” approved in the new edition was prepared in accordance with Article 13.2.82 of the Tax Code and determines the taxpayer risk criteria, the procedure and conditions for including and removing taxpayers from the list of risky taxpayers.
According to the new rules, the number of criteria for considering a taxpayer as risky has been reduced, and the criteria and rules for removing a taxpayer from the list of risky taxpayers have also been determined.
Thus, the taxpayer will henceforth be considered risky only in the following 3 cases:
• Persons who provide work and services requiring appropriate economic resources (economic facility, labor, fixed assets, raw material resources and other economic resources taking into account the characteristics of the type of activity) without the availability of such resources or without the availability of sufficient resources, or without involving a subcontractor;
• Persons who provide goods that are not obtained on the basis of electronic invoices, purchase orders and cargo customs declarations (in relation to imported goods) drawn up in accordance with the requirements of the legislation (except for goods that were previously registered as undocumented goods during operational tax control or mobile tax inspections, property acquired on the basis of notarized contracts and registered in the official register, goods and fixed assets obtained during production (from demolition, extraction), including fixed assets invested in the authorized capital);
• Persons conducting non-commodity transactions (Article 13.2.81 of the Tax Code).
According to the rules, risky taxpayers will be removed from the list of risky taxpayers in the following cases:
• Based on the additional explanation provided by the taxpayer, information and documents confirming the authenticity of the transaction, information on the results of timekeeping observations, as well as transactions formalized by tax control, relevant documents or information from state bodies confirming the authenticity of the transactions, it is found that there are no circumstances that would give grounds for considering the transactions risky (if taxpayers submit the relevant supporting documents, they will be removed from the list of risky taxpayers);
• When the risky taxpayer pays the financial sanction stipulated in Article 58.15-1 of the Tax Code in full in relation to the non-commodity transaction (Taxpayers are considered risky taxpayers in cases where they conduct non-commodity transactions and are subject to appropriate financial sanctions. According to the new amendment, if the financial sanction is paid, the taxpayer will be removed from the list of risky taxpayers).
When the taxpayer complies with the specified conditions, he applies to the tax authority with an appropriate application. The tax authority considers the application within 20 business days from the date of receipt and makes a decision to remove the taxpayer from the list of risky taxpayers or refuse to do so. The decision is sent to the taxpayer's electronic cabinet within 1 business day.
When the financial sanction is paid, a decision is made to remove the taxpayer from the list of risky taxpayers for the transaction carried out within 3 business days from the date of receipt of the application. The decision is sent to the taxpayer's electronic cabinet within 1 business day.
Full or partial failure to comply with the specified requirements is grounds for rejecting the taxpayer's application for removal from the list of risky taxpayers for the transaction.