New Rules Regarding Removal from the List of Risky Taxpayers:
By the decision of the Cabinet of Ministers dated November 21, 2024, the procedure and conditions for removal from the list of risky taxpayers have been approved. In this regard, amendments were made to the Cabinet of Ministers’ decision No. 265 dated July 28, 2020.
It should be noted that the criteria approved in 2020 only determined the rules for inclusion in the list of risky taxpayers. However, with the new decision, legal grounds for removal from this list have also been established.
Two main conditions have been set for the cancellation of the risky taxpayer status:
✅ Proof of the legitimacy of non-commodity transactions – The taxpayer must confirm that the transactions carried out are real.
✅ Payment of financial sanctions – If the taxpayer fully pays the financial sanction imposed based on Article 58.15-1 of the Tax Code regarding non-commodity transactions, they gain the right to be removed from the list of risky taxpayers.
According to the relevant article of the Tax Code, the following fines are applied to taxpayers proven to have conducted non-commodity transactions:
📌 First time – 10% financial sanction
📌 Second time – 20% financial sanction
📌 Third and subsequent times – 40% financial sanction
After the sanctions imposed are fully paid, the taxpayer gains the opportunity to be removed from the risky list.
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