Major Functions and Directions
1. Analysis in connection with the tax and customs sectors:
· Analysis of the law provisions;
· Case and general analysis of the law application;
· Analysis on efficiency of functions carried out by tax and customs authorities;
· Analysis of indicators of tax and customs revenue collections;
· Sample analysis based on risk criteria of inspections;
· Analysis of inspections carried out by tax and customs authorities;
· Studies of cases within the scope of service inspections implemented by employees of tax and customs authorities;
· Analysis of work efficiency parameters of tax and customs authorities;
· Analysis of functions that encompass corruption risks;
2. Studies of:
· The quality in terms of fulfillment of job obligations by tax and customs authorities;
· Inspections carried out by tax and customs authorities on sample basis;
· Qualification and hiring processes of employees in tax and customs authorities;
· Appeal procedures;
· Functions comprising corruption risks.
3. Notification of taxpayers on:
· The rights of taxpayers;
· Analysis and recommendations made by the company and other people;
· Official clarifications;
· Draft legislative amendments;
· Professional interpretations.
4. Discussions on:
· Legislative initiatives;
· Current issues of taxpayers;
· Recommendations.
5. Submission of recommendations on:
· Ambiguities of legislation and not regulated issues;
· Review of provisions restricting rights of taxpayers;
· Review of certain reports that are assumed to waist taxpayer’s resources in vain;
· Equal application of legislation.
6. Other issues related to taxpayers’ protection:
· Support to a law-abiding taxpayer for consultation, presentation of interests and other similar issues at tax and customs authorities;
· Clarifications received from tax and customs authorities on general and particular issues and their provision to taxpayers;
Other functions that may provide any support to taxpayers, not contradicted by the company’s charter and not prohibited by the law.