The main news of the issue:
• The mechanism for calculating the average wage has been improved again
• Recommendations of the Ministry of Justice on information on the ultimate beneficial owners of the legal entity
• The deadlines for submitting financial statements have been extended
• Unsubmitted financial statements together with the auditor’s report are the reason for “blocking” tax invoices
• How unscheduled inspections of risk payers take place – STA
Review of legislation and judicial practice in September 2021