Desk audit, first half of 2026

    The State Revenue Committee has identified discrepancies regarding the full reporting of income by taxpayers using the special tax regime based on a simplified declaration; these findings are based on bank data concerning mobile transfers received from 100 or more different individuals during each of three consecutive calendar months.    Please note that upon receipt of a notification, it must be complied with within 30 working days (approximately 45 calendar days): • If you agree, you must submit additional reporting and pay the outstanding tax.• If you disagree, you must submit an explanation with supporting arguments (this also constitutes compliance).     The purpose of the desk audit is to give the taxpayer the opportunity to resolve discrepancies independently.    You can review and respond to the notification via the "Taxpayer Personal Account."