In order to ensure transparent competition in a market economy, a number of tax regulations have been implemented. These regulations include the disclosure of risky transactions involving a number of illegal transactions. It is determined by the decision of the Cabinet of Ministers dated November 29, 2019. You can see the approved criteria here. The draft amendment consists mainly of 2 parts.

 1. Criteria of the risky taxpayer

2. Criteria for risky transactions

Criteria for risky taxpayers serve to legalize the operations carried out in business activities. Thus, an individual / entrepreneur or legal entity that meets at least one of the following criteria receives the status of a risky taxpayer:

1. If there is a person conducting risky operations provided for in the criteria of risky operations;

2. if it is discovered that the taxpayer is conducting non-commodity transactions within the framework of tax control measures;

3. in the absence of a warehouse (including a leased warehouse) or other economic entity (object) registered with the tax authority by an importer, producer or a person carrying out non-import trade activities, or by the area of the registered warehouse or other economic entity (object) In case of discrepancy in the volume of imported or purchased goods (goods brought to other persons on the basis of an order and delivered directly to customers (TIN if the customer is a taxpayer, name, surname, patronymic and FIN if the customer is an individual) and each customer except for cases when information on the amount of the order is submitted to the tax authority);

4. if it is discovered that the goods obtained by the taxpayer and not conforming to the type of activity (activities) (except for office supplies, inventory and other similar assets acquired by the taxpayer for use in its economic activity) are submitted without documentation during tax control;

5. the volume of goods imported or received by the taxpayer for the purposes of sale for the last 6 months (depending on the seasonal nature of the goods, as well as in cases ordered in advance and provided for delivery within the period specified in the contract); at least 3 times more than the turnover for the period;

6. a legal entity in which the natural person who is a risky taxpayer defined by sub-items 1-5 of these Criteria is the head or founder of the executive body;

7. a legal entity established by the head or founder of the executive body or the head of the executive body of a legal entity that is a risky taxpayer defined by sub-items 1-5 of these Criteria;

8. Individuals who are the head of the executive body of more than five legal entities and legal entities in which they are the head of the executive body.

The criteria for risky operations determine the risk by type of operation. Thus, the following operations are considered risky:

1. if it is found that the electronic invoices submitted by taxpayers indicate different types of goods than the types of goods purchased or imported;

2. when it is discovered that taxpayers supply goods in excess of the volume of goods purchased or imported (in respect of goods supplied in excess).

You can search for risky taxpayers in the online clerical section of any individual or legal entity - search for risky taxpayers