The idea of implementing a system of monitoring risk assessment criteria (RMC) and, in particular, the concept of risk payers – to limit the possibility of unreasonable registration of tax invoices by taxpayers who have signs of fictitiousness: registration for invalid documents, reporting and the actual availability of the tax authorities of any other information that may indicate the risk of the payer. However, in practice it often happens that bona fide taxpayers are targeted. Informally, taxpayers are intimidated by the status of a risk payer when the company shows an insufficient, in their opinion, level of tax payment, refuses to respond to a request or does not allow a tax audit.
Source: visnuk.com.ua
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