The Tax Administration (TA) has published the Rulebook on the procedures for issuing and renewing a certificate on the unavailability of a service via the Internet at the location where the taxpayer performs the activity, and it concerns the electronic fiscalization project.
The PU stated that the Electronic Communications and Postal Service Agency (EKIP) prescribed by Rulebook the procedure for issuing and renewing the certificate of unavailability of internet access service, as well as the method of checking the availability of the internet access service at the location where the taxpayer performs the activity.
The Rulebook is related to the electronic fiscalization project, which is being implemented with the aim of providing prerequisites for the application of the Law on fiscalization in the circulation of products and services.
The rulebook explains that the taxpayer submits a request to the Agency for the issuance or renewal of a certificate on the unavailability of internet access services at the location where he performs his activity on form 1, which is an integral part of the rulebook.
"The request for renewing the certificate is submitted no later than 30 days before the expiration of the period of validity of the certificate. Along with the request, the taxpayer submits the statements of the operator from the article of the Law on Fiscalization in the Trade of Products and Services, made on form 2, which is an integral part of this Rulebook, and which are not older than 15 days from the submission of the request," the Rulebook states.
Internet access service of the required quality at the location where the taxpayer performs the activity is not available when there is no technical possibility to access the Internet with a minimum symmetrical flow of 128 kilobits per second (kb/s).
The Agency carries out a check of the availability of Internet access services of the required quality at the location where the taxpayer performs the activity, based on the statements submitted by the operator.
"In the event that the operator declares that the Internet access service of the required quality is available at the location where the taxpayer performs the activity, and the taxpayer fails to achieve stable Internet access of the required quality by properly connecting the correct terminal whose interface corresponds to the interface of the operator's network, the Agency will upon request of the taxpayer to check the availability of the service by means of on-site measurements", the Rulebook specifies.
In the event that, based on the submitted statements of the operator, it cannot be reliably determined whether the internet access service of the required quality is available at the location where the taxpayer performs the activity, the Agency will request additional information from the operator and, if necessary, check the availability of the service by measuring the location.
"When, based on the results of on-site measurements, it is determined that an Internet access service of the required quality is not available at the location where the taxpayer performs the activity, the Agency issues a decision issuing the taxpayer a certificate of the unavailability of the Internet access service of the required quality at the location where the taxpayer performs the activity , or a decision renewing the taxpayer's certificate of unavailability of Internet access service of the required quality at the location where the taxpayer performs the activity", is prescribed by the Rulebook.
The agency will reject the request for the issuance of a certificate or the request for the renewal of the certificate by decision if the taxpayer provides incomplete or incorrect data in the request or determines through on-site measurements that the Internet access service of the required quality is available at the location where the taxpayer performs the activity.
The rulebook with forms is available at the link http://www.poreskauprava.gov.me/vijesti/234154/PRAVILNIK-O-POSTUPKU-IZADAVANJA-I-POSTUPKU-OBNAVLJANJA-POVRDE-O-NEDOSTUPNOSTI-SULUGE-PRISTUPA-INTERNETU-I - METHOD OF IMPLEMENTATION-PRO.html
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