Order introduces technical amendments to the Procedure for Maintaining Operational Accounting of Taxes, Fees, Payments, and Unified Social Security Contribution by Tax Authorities. Structurally, the order contains editorial clarifications of terminology, references to regulatory acts, and abbreviations in the text of the previous order No. 482. In particular, the formulations regarding CATOTTG, ICS STS (Information and Communication System of the State Tax Service), and CCT (Critical Control Points) are being clarified. Key changes relate to specifying references to regulatory legal acts, specifically concerning the form of decision on applying financial sanctions in the regulation of production and circulation of alcoholic beverages and tobacco products, as well as supplementing provisions regarding the debtor’s debt restructuring plan.
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