According to the new regulation, market administrations are now required to monitor compliance with tax legislation by all entrepreneurs operating on their premises.
Thus, part of the functions of the tax inspection is transferred directly to the markets themselves, which may increase the likelihood of pressure and conflicts of interest.
Experts express the opinion that this decision could lead to "double control" — from both the administrations and the Tax Service. This will particularly complicate the situation for small traders and tenants, who are already facing rising rents and utility costs.
In addition, the law provides the Tax Service with new capabilities.
Now, debt collection is possible not only from bank accounts but also from electronic wallets and payment systems.
The concept of a tax payment requirement is introduced — a document that is automatically sent to all banks and electronic money operators without prior inquiries about the existence of accounts. This allows for the blocking of a taxpayer's funds within a day.
Among other changes, the following can be highlighted:
- permission to pay taxes in non-cash form, including digital som;
- introduction of a unified tax payment through the Unified Account;
- equalization of the statute of limitations for penalties with the statute of limitations for the tax debt itself;
- new, stricter rules for the issuance of tax benefits and deferrals.
The government explains these changes as an effort to increase "transparency and tax collection." However, entrepreneurs express concerns: any mistake or delay could lead to immediate blocking of funds.
“The state is tightening control under the pretext of digitalization, effectively introducing a total fiscal system where any business is under constant surveillance,” noted one representative of the trading sector.
Particular concern is raised by the provision regarding markets: administrations must monitor the tax payments of tenants but do not have clear instructions or legal guarantees. This creates a risk of arbitrary actions and corruption.
