Draft Decree ‘On Approval of Requirements for Information Systems of Entities to Which Tax Authorities Are Granted Access’
The team at FBK Legal has reviewed the draft Decree ‘On Approval of Requirements for Information Systems of Entities to Which Tax Authorities Are Granted Access’.
The draft Decree establishes requirements for:
- general functionality of information systems
- user interfaces within information systems
- functionality of information systems for conducting internal controls
- functionality of an entity's information systems for handling reporting forms
- maintenance of regulatory reference information
- storage structure for electronic document images and electronic documents
- preparation of responses to tax authority requests for documents (data) and explanations
- retention of user activity logs
- interfaces for tax authority users to work within the information system
- provision of technical and information support
