The agency explained that this decision was made to support entrepreneurs in the current economic situation, reduce administrative pressure on businesses, and create more comfortable conditions for their development.
At the same time, inspections related to compliance with tax legislation have been suspended, including the use of cash registers, invoices, as well as equipment intended for cashless payments, such as bank cards, electronic money, and QR codes. This applies to individual entrepreneurs engaged in the following areas:
- under the simplified taxation system with rates of 0% and 0.5%;
- based on a patent;
- with the payment of tax on trading activities under a special regime;
- in textile and garment production with a single tax rate of 0.25%.
- entrepreneurs operating without tax registration or without paying tax under a patent;
- those who have received complaints or statements to the tax service from individuals or legal entities, as well as resolutions from investigative authorities;
- representatives who have data on tax evasion, including taxes on hired workers;
- entrepreneurs engaged in the turnover of excise goods, regarding inspections for the presence of excise stamps.
