This directive drafted by the Ministry of Economic Development has adopted a plan of measures aimed at:
- Reducing time and financial expenditures of entrepreneurs on preparing and submitting tax reports and paying taxes;
- Improving relations between taxpayers and tax authorities;
- Approximating taxation management and financial accounting norms;
- Improving VAT administration efficiency;
- Encouraging the transition of taxpayers and tax authorities to electronic document management;
Improving the administration of special tax regimes used by certain categories of taxpayers.