of May 28, 2026 No. 276
About modification of the Methodical instructions for carrying out tax visit and to application of the questionnaire of the taxpayer approved by the Order GNS No. 508/2024
For the purpose of execution of provisions of Item 13) parts (1) Articles 133, Item 4) parts (2) Articles 133, Item 3) parts (1) Articles 134, parts (2) Art. 134 of the Tax code, establishment of the procedure of carrying out tax visits at taxpayers and based on part (10) article 1323 of the Tax Code,
I ORDER:
1. In the Methodical instructions for carrying out tax visit and application of the questionnaire of the taxpayer approved by the Order of the State Tax Administration No. 508/2024, to make the following changes:
To Add 1) with Item 1.4 of the following content:
"1.4 For the purposes of these Methodical instructions the following concepts are applied:
- Tax visit - represents the instrument of tax administration provided by the tax legislation, used by the State Tax Administration for the purpose of ensuring voluntary execution by the taxpayer of tax obligation by provision of information and consulting support, the analysis of its activities and collection of the relevant information, without application of the enforcement measures characteristic of tax control.
- Subject to tax visit – is represented by studying and establishment of general data on activities of the taxpayer, and also identification of possible discrepancies or risks of tax non-compliance.
- The purpose of tax visit – consists in support of voluntary compliance by the taxpayer of the tax legislation, prevention of violations and ensuring effective tax administration.
- The questionnaire of the taxpayer – represents the instrument of tax administration used by the State Tax Administration for collection and check of general information about activities of the taxpayer, and also for refining of discrepancies between the declared data and data which are available for tax authority, applied with the consent of the taxpayer.
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