On 28 October 2026, the State Revenue Committee (SRC) approved a new procedural order governing the assignment of tax audits based on the minimization of tax risks. The order replaces the previous risk-based selection model with a more sophisticated algorithmic approach that integrates over 200 risk indicators across financial, behavioral, and sectoral dimensions. The methodology aims to reduce the audit burden on compliant taxpayers while targeting high-risk entities with precision. The procedure also introduces a ‘green corridor’ for taxpayers with consistently low risk scores, exempting them from planned audits for up to three years.
Key Takeaways
- Algorithmic Risk Scoring: Each taxpayer receives a dynamic risk score updated quarterly, incorporating data from e-invoices, customs declarations, banking reports, and third-party sources.
- Audit Types Defined: The order distinguishes between desk audits (triggered by specific anomalies), comprehensive audits (for high-risk scores), and thematic audits (targeting specific sectors like digital services or natural resources).
- Transparency and Appeal: Taxpayers can access their risk profile via the taxpayer portal and request a pre-audit consultation; audit decisions are subject to administrative review within 30 days.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement