The tax authority shall send a notice to the debtor requesting confirmation of the accounts receivable debt.
The debtor shall submit to the tax authority, in paper or electronic form, a reconciliation statement of mutual settlements prepared jointly with the taxpayer (tax agent) and/or, where it is impossible to prepare such reconciliation statement as of the date of receipt of the notice, documents confirming mutual settlements with the taxpayer.
In the event of non-compliance with the notice requesting confirmation of the amount of accounts receivable debt, the tax authority shall:
1) conduct a tax audit of the debtor(s);
2) issue an order to suspend debit transactions on the debtor’s bank accounts within one business day following the expiration of the deadline for compliance with such notice.