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WHITE LIST OF TAXPAYERS

WHITE LIST OF TAXPAYERS
Published date: 07.10.2013 13:49 | Author: tax administration

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Ministry of Finance and Tax Administration have continued with the practice of promoting and encouraging compliant taxpayers. Thus, so called White list has been published, containing names of taxpayers with the highest level of fiscal compliance, with which Tax Administration has had a very successful cooperation on a regular basis, from the perspective of compliance with tax laws and payment of tax liabilities.

Criteria for selection of taxpayers on the List have been the accurracy of tax assessment and submission of tax returns, regularity in payment of tax liabilities, as well as tax audit results (if there were no significant irregularities found, implying any kind of illegal business). 

Publication of the White list represents a step forward in encouraging taxpayers to voluntarily comply with tax regulations and cooperate with the Tax Administration, and it will be continued in the future, together with other forms of cooperation, as compliant taxpayers settling their liabilities regularly, contributing to the fight against grey economy, collection of budget revenues and promotion of business and investment environment are the only ones that can have a positive treatment in this authority. 


N.B: The white list had been published for the first time on 7 June 2013 and the sequence of taxpayers doesn`t depend on their compliance level. The data from the MTA system show that there is a larger number of compliant taxpayers that could be also publish on the List, but this number would exceed the number that is practiced to be published.



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TAX ADMINISTRATION
MINISTRY OF FINANCE