According to updates in tax administration rules, tax authorities now have the ability to conduct inspections via the internet, relying on the following data:
- data from online cash registers;
- information on banking transactions;
- data from digital trading and payment platforms.
This innovation implies that inspectors will be able to initiate audits without prior notification to entrepreneurs. As a result, tax specialists will be able to monitor reporting, financial flows, and revenues in real-time, using information that is fed into the automated system.
The authorities justify this decision by the need to combat informal economic activities and tax evasion.