In accordance with Resolution No. 154 of the Cabinet of Ministers dated April 9, 2026, amendments and additions were made to a number of government decisions, and some of them were declared invalid.
Based on this resolution, amendments were introduced to Resolution No. 1 dated January 7, 2021, and the “Regulation on the Procedure for Video Recording of Tax Control Activities Conducted by the State Tax Service Authorities in the Activities of Taxpayers” was approved.
In which cases is video recording conducted?
According to the Regulation, tax control activities are carried out with video recording based on an order issued by the head of the tax authority or their deputy.
The following must be recorded on video:
• the process of registering taxable objects;
• time-motion (chronometric) observations;
• verification of the number of employees (comparison of actual and reported data);
• use of cash registers and payment terminals;
• compliance with trade and service regulations;
• other control activities.
Procedure for conducting activities
• Control activities must be carried out without interfering with the lawful activities of the taxpayer and without causing damage.
Preparation of the report
The report drawn up following the inspection must include:
• the model and serial number of the video recording device;
• information about the recorded processes and circumstances.
