Unconditional transition to tax monitoring

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There are a number of restrictions on the application of reduced tariffs:

during the period of validity of the SPIC, but not more than 7 years;
the amount of saved insurance premiums must not exceed the volume of investments under the relevant SPIC for the same period, and as soon as the amount of savings exceeds the amount of investments, the investor must return to normal tariffs.
The investor is obliged to apply the usual tariffs from the following month if he is excluded from the PC or the entire cluster ceases to meet the criteria of the Ministry of Industry and Trade. But if the SPIC is terminated at the initiative of the state due to improper performance on the part of the investor, then the investor will have to recalculate contributions for the entire period of the SPIC and pay to the budget not only the saved difference, but also penalties.



All PC participants, regardless of their role, can switch albania whatsapp number data to such a form of tax control as tax monitoring, without any additional conditions.

Let us recall that for an ordinary company, the transition to tax monitoring is possible only upon reaching an annual income of 1 billion rubles with an asset value of 1 billion and the amount of basic taxes paid for the year of 100 million rubles.

Tax monitoring is based on the principles of constant control of the taxpayer's activities by tax authorities instead of periodic audits (office and on-site), as well as on the coordination of the taxpayer's actions with the tax authority on controversial issues.