According to the draft, a compliance auditor position will be established within the HTP administration. The auditor will be responsible for analyzing the financial statements of resident companies, verifying their compliance with legal requirements, and identifying potential cases of misuse of the HTP’s preferential regime.

In addition, the Supervisory Board of the HTP will receive expanded powers. It will be authorized to review reports submitted by the compliance auditor, make decisions on identified violations, and obtain information from government agencies regarding the activities of residents.

The amendments also propose obliging resident companies to provide financial documents and explanations upon request from the HTP administration or the compliance auditor within ten working days.

Special attention will be paid to compliance with key requirements for HTP residents. These include the rule that at least 90 percent of a company’s income must be generated from permitted high-tech activities, and at least 80 percent of revenue must come from the export of goods and services.

The draft further stipulates that if a resident submits zero reporting and has no income for two or more consecutive quarters, the issue of its compliance with HTP requirements may be referred to the Expert Council.

Information-sharing mechanisms between the HTP administration, the Tax Service, the State Financial Intelligence Service, and other authorized bodies will also be expanded.

According to the explanatory note, the amendments aim to improve oversight mechanisms ensuring compliance with legislation by High Technology Park residents and to prevent misuse of the preferential regime.