The FTS has launched a pilot project related to the testing of software that performs the tasks of the risk management system in the process of assessing VAT payers (Order of the Federal Tax Service of Russia No. MMV-7-15/113 @ of 02.03. 16g.)
The program 'SUR ASK VAT-2' automatically distributes organizations that have provided VAT returns for 3 groups of tax risk: high, medium, low.
Companies that really conduct business and fulfill tax obligations in a timely manner are among the group with a low tax risk.
Organizations that have signs of using to extract unreasonable tax benefits belong to a group with a high tax risk.
All other taxpayers are included in the group with average tax risk.
Regional inspections should assess taxpayers on the basis of declarations on VAT filed since the 1st quarter of 2015. On cases when the level of risk determined by the new system does not coincide with the opinion of & nbsp; inspection must be reported to the Federal Tax Service of Russia until 30.06.16.