- 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.
Source
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