Risky taxpayers

Risky taxpayers

2 May, 2022

When is a taxpayer considered risky?

In fact, the answer to this question is quite long, but we will try to give you a few examples.

At present, information about whether a taxpayer is a risky is not a trade secret.

- You are considered a high-risk taxpayer if it is found that the e-invoices you submit show items other than those you purchased/imported.

For example, if according to the State Customs Declaration the product you are importing is construction materials, and the product you are selling is furniture or cars on an electronic invoice, then you will be considered a risky taxpayer.

- You become a risky taxpayer when you produce more goods than you buy or import.

For example, you received goods for 1,000 manats via an electronic invoice or CCD, but at the same time, according to an electronic invoice, you sold goods for 10,000 manats. In this case, you will be considered a risky taxpayer.

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