Softwarning is “friendly informative notifications” the Financial Administration started to deliver to selected groups of clients at the end of 2017.
On the one hand, it is a pro-client measure representing a modernizing feature of the Financial Administration, on the other hand, it also serves as a support of voluntary fulfilment of tax liabilities. The informative notifications are sent by the Financial Administration exclusively by electronic means. A client can decide on its own whether it will or won’t respond to such type of notification as this notification doesn’t necessarily mean a beginning of a tax audit or another tax proceeding; it’s rather an informative notification.
Some examples of using softwarning:
a. tax agenda
- notification of findings in a tax audit in respect of VAT and, accordingly, non-adjustment of the legal persons’ tax return
- notification of discrepancy between VAT control statement and value added tax return
- notification of tax overpayment
- notification of newly-occurred back taxes before assignment for winding-up;
- notification of unpaid advance taxes; etc.
b. customs agenda
- notification of newly-occurred customs back taxes before assignment for winding-up;
- notification of upcoming end of validity of permits relating to customs and excise duties;