Proposals for legislative changes in the tax insurance procedure codе – 2019

  • Zhasmina Sazdova State Revenue Expert National Revenue Agency
Keywords: fiscal control, fiscal risk, competence, special representative, electronic exchange, service exchange, transfer pricing, software, collateral.

Abstract

National Revenue Agency /NRA/ are preparing proposals for amendments to the Tax Insurance Procedure Code. The proposals include a number of major changes, among which the most important are the upgrade of the fiscal control system on goods with high fiscal risk; flexible competence of the NRA authorities; enhancing the role of electronic document exchange and optimizing the process of employee exchange of information; introduction of transfer pricing rules for controlled transactions; optimize the process of collecting public receivables.


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Published
2018-12-30
How to Cite
Sazdova, Z. (2018). Proposals for legislative changes in the tax insurance procedure codе – 2019. VUZF Review, (4), 25-36. Retrieved from https://papersvuzf.net/index.php/VUZF/article/view/72
Section
Articles