The main goal of this decree is to support businesses, stimulate their activity, improve conditions for investments, and protect the rights of entrepreneurs. An important aspect is to prevent excessive interference by government bodies in entrepreneurial activities.
According to the document, the moratorium will be in effect until December 31, 2026, for all entities registered with the tax authorities, with the exception of a number of cases:
- thematic, planned, and counter audits conducted on-site;
- audits related to the liquidation of organizations or the cessation of activities of individual entrepreneurs at their request;
- desk audits;
- raid control and checks for compliance with the rules for the use of cash register equipment for businesses operating under general and simplified tax regimes, as well as for manufacturers and sellers of jewelry and excise goods.
Unfinished and suspended on-site audits at the time the decree comes into force will be completed in accordance with tax legislation.
The State Tax Service will be tasked with enhancing analytical work to identify risky entities, which will allow for their justified inclusion in the audit plan to avoid a decline in projected tax revenues.
Law enforcement agencies, in turn, will need to refrain from initiating criminal cases in the absence of sufficient evidence indicating criminal actions, in order not to trigger unscheduled tax audits of entrepreneurs.
The decree will take effect from the moment of its official publication.
