Recently adopted by Parliament law No. 3220 on amendments to tax legislation provides for a temporary moratorium on business audits:
- by the Tax Service – until 31.05.2020, moratorium on audits by the Tax Service – till 18.05.2020;
- by all regulatory and supervisory authorities until 31.05.2020 except for inspections by the sanitary-epidemiological service, inspections on the control of pricing and enterprises with a high degree of riskiness.
These decisions are important but obviously a few measures have been taken. The SUP insists on the continuation of the moratorium until the end of the year so that entrepreneurs have the opportunity to recover economically from the crisis and not to engage in administration.
Estimating the duration of scheduled, unscheduled audits and tax visits we receive 325.2 thousand working days of business and government spent in 2019 for the control function. However the economic effect of searching violations and penalties for them is less than 1% of the total consolidated budget revenue.
The system of state supervision (control) of economic activity has repeatedly proved its inability to ensure compliance with the law and reduce the number of offenses.
Therefore there is an objective need to continue the moratorium for the whole 2020 with the exception of sanitary-epidemiological service inspections, inspections to monitor the pricing and enterprises with a high degree of riskiness. Business needs to be given enough time to take on operational and strategic tasks for faster pace recovery of their work.
Right now the authorities and the business must act together and in mutual help!
