Strengthening the liability of taxpayers

The Government developed amendments that reform the functioning of the tax system. They worked on the reform several months. A working group was created; deputies of the Supreme Council, representatives of the business community were invited to discuss the issue. Despite the considerable preparatory work, the law-in-draft aroused wide discussion during consideration at the parliamentary platform. Minister of Finance Irina Molokanova, heads of enterprises, as well as representatives of public organizations took part in the work of the Committee for the Development of Entrepreneurship and Industry.

The norms introducing amendments to some legislative acts were presented by the Director of the State Tax Service Natalia Sokolova. She noted that most of the changes will affect the law on carrying out control activities. During the meeting of the Committee, the following figures were announced: about 30% of Pridnestrovian business is "in the shadows". In this regard, it is necessary to change the approach to conducting tax audits, the Government considers. The law-in-draft proposes to conduct scheduled inspections depending on the degree of risk to the activities of taxpayers. Such an approach, according to the official representative of the author of the law-in-draft, is applied in the Russian Federation. According to the developers, it is necessary to establish three degrees of risk for taxpayers. For legal entities with a high degree of risk, the audit will be conducted no more than once a year, with an average no more than once in two years, and in the absence of risk degrees - no more than once in five years.

In addition, it is proposed to introduce a new concept for Pridnestrovian tax legislation "tax monitoring", which, according to the developers, will be carried out by fiscal authorities. The main goal of the innovation is to check the incomes reflected in the financial statements of the taxpayer as completely and transparently as possible.

Taking into account the proposed reforms, the law-in-draft was perceived ambiguously and caused a large number of questions from both representatives of the business community and the deputies. A number of concerns are caused by the fact that the procedure for conducting tax monitoring will be established by the Government.

As a result of the discussion, the opinion of the deputies of the Committee for the Development of Entrepreneurship and Industry was divided: two voted "for", two "against". The final decision is for the deputy corps.