THE SERVICE ADMINISTRATION MODEL

      As part of the digital transformation, the transition to a service model of tax administration is underway, focused on the taxpayer and participants in foreign economic activity.      

The main task is to create clear and convenient conditions for the fulfillment of tax obligations and business support at all stages of its activity.      

Tools aimed at reducing errors and preventing violations are being implemented.      In particular, it is implemented:    

 - Pre-completion of tax reports, which makes it possible to identify discrepancies based on information system data even before submitting declarations, which will reduce the number of errors and desk notifications.    

- Horizontal monitoring is being developed to ensure early exchange of information between tax authorities and taxpayers. Currently, the mechanism is being used in a pilot mode for large taxpayers until the end of 2026, with subsequent extension to medium-sized businesses.    

- The taxpayer's Office implements the functionality of an independent desk check, which allows businesses to assess tax risks in advance and take measures to eliminate them.    

 It provides for the development of digital business support services, from registration to termination of operations (the entire life cycle), including electronic information services, digital documents, notifications of key tax events, and automation of individual procedures.      

Additionally, solutions are being implemented to automatically inform about risks and inconsistencies, which should ensure timely correction of data and prevention of violations.