July 21 this year The SRC initiated the autostart of notifications based on the results of desk control. The desk control covers violations relating to overstating the offset for goods imported from the territory of the EAEU member states with VAT payment.

If violations are detected based on the results of desk control with an average degree of risk, a notification is sent, which is of a recommendatory nature, no measures are taken for its non-fulfillment.

Due to the large volume of data to be sent, the notification is sent without attachment. At the same time, transcripts to notices and notifications are sent at the request of taxpayers to the specified email addresses. Sending full information about violations in the form of an appendix to notices and notifications will be implemented as part of the introduction of new information systems.

In case of disagreement with these violations, according to Article 96 of the Tax Code, the taxpayer may provide explanations on paper or electronic media.

"Regarding the overstating the offset for goods imported from the territory of the EAEU member states with VAT payment, it should be noted that according to paragraph 2 of Article 401, the amount for the latest of the dates (the date of payment to the budget or the last date of the tax period) is included in the VAT offset."