The purpose of desk control is to provide the taxpayer with the right to eliminate violations independently, in this regard, the current monitoring system has been revised.
Since February 12, 2024, the procedure for executing medium-risk notifications has been changed, by eliminating the obligation to provide supporting documents for clarification and making decisions on recognizing the notification as unfulfilled.
The decision to declare a notification unfulfilled is made only for notifications with a high degree of risk,
i.e. notifications with a medium degree of risk will be recognized as executed on the basis of an explanation without supporting documents.
Amendments have been made to the Tax Code, in Articles 96 of the Tax Code and paragraphs 3-2) and 9) of paragraph 1 of Article 142 of the Tax Code, according to which 2 new types of tax audits have been introduced, one related to the ESF block, and the other with increased desk control:
Paragraph 1 of Article 142 of the Tax Code.
A thematic audit is an audit conducted by a tax authority in relation to a taxpayer (tax agent) on the following issues:
3-2) determining a tax liability for settlements with a taxpayer (taxpayers), in respect of whom the tax authority has applied the restrictions provided for in Article 120-1 of the Tax Code;
9) confirmation of the existence of violations specified in the notification of the tax authorities on the elimination of violations identified by the results of desk control, in accordance with the procedure established by Article 96 of the Tax Code.
The amendment is due to the need for evidentiary confirmation of the existence of discrepancies identified by the tax authorities based on the results of desk control, in case of non-fulfillment within the prescribed period and (or) recognition of unfulfilled notification of the elimination of violations, while not limiting the financial and economic activities of the entrepreneur (including for the purpose of pre-trial proceedings).
Thus, failure to comply with the notification, incomplete and unjustified explanation may become the basis for opening a thematic tax audit.
In this regard, we draw attention to the fact that the explanation provided should not be formal, but on the contrary should be as reasonable as possible. It is necessary to describe in detail the circumstances of disagreement with the violation with the attachment of all supporting documents refuting all arguments about the violation. We also urge you to check the Taxpayer's Office more often so as not to miss the notifications of the desk control.