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The GDT provides information to the taxpayers with inaccuracies in the declarations

The General Directorate of Taxes has begun an information process for those taxpayers that based on the on-going monitoring have shown inaccuracies in their declarations.

These inaccurate declarations constitute a violation and infringement of the risk analysis rules. Such a thing makes these taxpayers subject to inspections or evaluations from the office.

Based on the monitoring for 2018 it appears that there are:

  • Incompliances between the value of exports declared in the customs and in the tax authorities;
  • Incompliances between the value of imports declared in the customs and in the tax authorities;
  • Passive taxpayers that appear as buyers in the books of sales of third parties;
  • Passive taxpayers that appear as sellers in the books of purchases of third parties;
  • Taxpayers that sell to passive taxpayers;
  • Inaccurate declarations that are verified by the cross verification of serial numbers of the invoices

For those passive taxpayers that appear to have performed transactions, whether in purchase or sale, the Tax Administration will immediately transfer them to the active status. Moreover, the respective tax evaluations will be conducted unless the taxpayers do submit evidences that these transactions did not happen for real.

The Tax Administration encourages all taxpayers to self-correct the inaccurate data. In case of unclarities, the taxpayers must present their arguments at the Regional Directorate of Taxes where registered.