The Tax Administration has published the Annual Tax Control Plan for 2019, in accordance with the Taxation Plan for 2019/2020. The tax control plan is mostly coveres taxpayers on the basis of the risk analysis criteria, which are created on the basis data reported in tax returns.
The level of taxpayer risk is determined using the following general criteria:
– Level of turnover,
– The size of the taxpayer from the financial statements,
– Frequent change of the competent tax branch,
– Number of employees according to the size of the taxpayer,
– Taxpayers which have related parties, and the latter is temporarily seized of PIB,
– raised cash to revenue ratio,
– Participation of exports in total turnover,
– The amount of business loss reported in the business,
– The amount of loss,
– The status of the taxpayer bankrupt / liquidation,
– The ratio of non-material costs and revenues,
– The ratio of operating revenues and operating expenses,
– The ratio of total revenues and expenditures,
– Participation of operating income in revenues,
– Net income and revenues ratio
– The ratio of profit and taxable profit,
– Previous controls, frequency and control status
Tax control will focus on the following taxpayers:
– taxpayers whose founders are non-residents, their transactions with related parties, and the application of a double taxation treaties,
– taxpayers who perform status changes and the impact of the transfer of assets and liabilities to VAT and corporate income tax,
– taxpayers dealing with the trade in petroleum products and the accuracy of accounting and payment of excise duties.
The control will check the accuracy of the obligation to disclose VAT, excise tax, corporate income tax, income tax on self-employed activities and withholding tax.
Special attention will be paid to taxpayers who reported a tax credit longer than 12 months. When choosing a taxpayer for VAT control, the data in the VAT Review of Value Added Tax on the POPDV form will also be used.
In the implementation of the Annual Control Plan for 2019, 490 tax inspectors will be engaged with 771,750 annual fund of effective working hours, which is the basis for determining the possible number of controls in 2019.
80% of the total available effective hours of working hours will be planned at the Tax Administration.