The amendments are aimed at bringing bylaws into line with the updated Tax Code and should simplify certain procedures for businesses, particularly for exporters and companies eligible for VAT refunds.

One of the key changes is the clarification of the procedure for conducting desk audits. Tax authorities will be able to use data from state information systems to compare information contained in tax returns, electronic invoices, customs declarations, and other documents.

This will allow them to identify discrepancies without on-site audits and expedite information processing.

The mechanism for refunding excess VAT has also been updated. The document clarifies the list of documents required for a tax refund, the application review procedure, and the basis for decisions by tax authorities.

Clearer procedures for interaction between the Tax Service and customs authorities when confirming export and import transactions are provided.

Furthermore, the resolution clarifies the cases in which excess VAT may be offset against other taxpayer liabilities, as well as the procedure for transferring refunded funds to applicants’ bank accounts.

These changes are expected to reduce the number of disputes between entrepreneurs and tax authorities, increase the transparency of procedures, and expedite the receipt of legitimate VAT refunds.