Tax authorities will not conduct checks towards the self-employed
The FTS informed the tax authorities that it was necessary to pause the conduct of inspections of taxpayers on professional income taxes regarding their compliance with the conditions for applying special regime.
As noted in the explanation dated June 27, 2019 No. ED-4-20 / 12490 @, control measures organized in relation to the self-employed must be suspended until they are consistent with the Office of Operational Control of the Federal Tax Service of Russia.
In the event taxpayers reveal non-compliance by the payers of the NAP with those measures that apply to special. tax regime for the self-employed, they will be forced to report this to the Office of Operational Control of the Federal Tax Service of the Russian Federation.
Moreover, inspections that involve the interaction of those who are interested in the field of compliance by the taxpayer with the NPA with the conditions for using the special regime for the self-employed cannot be carried out without coordination with the Office of Operational Control of the Federal Tax Service of the Russian Federation.
The tax authorities need to organize activities:
- guarantee of tax administration during the migration of taxpayers NAP according to the latest instructions on the execution of technical. process 103.15.00.00.0010 "Ensuring tax administration during taxpayer migration", which was sent earlier by the Federal Tax Service of Russia 05.21.2019 N 12-1-02 / 0150;
- accounting for KRSB taxpayers NAPs;
- timely detection of outstanding payments of taxpayers NAP in the manner prescribed by law.
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