Tax Reliability Index – an effective incentive tool or an unlawful concept?

The Tax Reliability Index categorizes tax entities as Highly reliable, Reliable, Unreliable or unassessed based on their compliance with financial administration obligations.
Incentives or disadvantages are associated with inclusion in each group.
Highly reliable taxpayers enjoy benefits such as reduced fees and payment deferment while unreliable taxpayers face shorter appeal deadlines.
The index is calculated based on compliance with tax laws, the Accounting Act, and eKasa obligations, as well as economic indicators such as tax rates and employment tax.
Violations of obligations such as late filing or payment are scored according to severity and duration.
The index is used to assess penalties and is available on the portal of the Financial Administration.
Audits by the tax authority are also evaluated for differences in tax amounts or losses found.

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