As we know, the State Revenue Service (SRS) is responsible, among other things, for monitoring the correctness of computing and paying taxes, duties and other statutory charges. This article explores
Voluntary Transfer Pricing Risk Analysis, a taxpayer consultation process the SRS has launched this year following the
Advise First! principle. It is important to note that beginning the implementation of this principle is listed as an operational priority for 2017 in the SRS’ public report for 2016. Implementing this principle is also envisaged in the SRS’ operational and development strategy for 2017–2019.
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