IS «RISK MANAGEMENT SYSTEM»

The risk management system (hereinafter referred to as the RMS) is based on risk assessment and includes measures developed and (or) applied by tax authorities in order to identify and prevent risk.

The risk is the probability of non-fulfillment and (or) incomplete fulfillment of a tax obligation by a taxpayer (tax agent), which could and (or) may cause damage to the state.

The objectives of the application of the RMS are:

1) focusing on high-risk areas and ensuring more efficient use of available resources;

2) increasing opportunities for detecting violations in the field of taxation;

3) minimization of tax control in relation to taxpayers (tax agents) whose activities are determined to have a low degree of risk.