Under the new rules, entrepreneurs who commit a violation for the first time will not be fined if it does not cause harm to people’s life or health or damage to someone else’s property. Instead, they will be given 10 days to rectify the violation.
The decree also introduces a pilot scheme allowing medium-sized and large enterprises to voluntarily undergo audits by independent audit firms from January 1, 2027, through December 31, 2028.
The audits will examine whether taxes and fees have been correctly calculated and paid. If an enterprise has already undergone such an audit, tax authorities will not conduct a tax inspection covering the same period.
Where an audit identifies errors or shortcomings, the business will have 30 days to correct them. No financial penalty will be imposed if the violations are rectified within the specified period.
The Tax Committee will compile a list of audit firms authorized to conduct these audits and publish it on its official website.
Audit firms will themselves be held liable if it is later established that certain taxes or fees remained unpaid despite the audit.
The decree also places restrictions on repeat inspections of businesses. If an entrepreneur has already been inspected, another inspection within the following year will require approval from the Business Ombudsman. Desk-based tax audits will be exempt from this requirement.
