This document outlines the procedure by which goods can be added to or excluded from this list, as well as the process for handling applications received from taxpayers, business associations, and government institutions.
The draft stipulates that goods may be added to the list upon discovering signs of underreporting of the tax base identified during tax control, or in the event of a significant increase in imports accompanied by price deviations from the market.
On the other hand, goods may be excluded from the list in cases of reduced risks, lack of imports, or confirmation of price justification.
Applications for amendments are proposed to be submitted in written or electronic form, with the requirement to specify the HS code, price parameters, contracts, and justification of the tax base. The timeframe for reviewing such applications will be up to 30 calendar days.
It is expected that the implementation of the new procedure will enhance transparency in VAT administration and reduce risks for businesses in the field of foreign economic activity.
