Technical Instruction “On the identification and documenting of the administrative tax law violations during tax inspections”

11. September 2015 | Reading Time: 1 Min

This Technical Instruction is issued in support of article 80 “Tax audit” and article 105 “The organizational structure and the functions of the tax investigation unit” of law no. 9920, dated 19.05.2008 “On tax procedures” and aims to set forth explicit procedures with regards to the identification of incorrect application of the tax legislation such as:

  • non-registration of taxpayers;
  • lack of accompanying documentation during transportation of tradable goods; 
  • non-installation of fiscal equipment and/or nonissuance of fiscal coupons for sale transactions settled in cash;
  • non-declaration of employees.


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