A tax audit may be initiated for unverified tobacco product records in the Tobacco Product Marking and Traceability Information System (TPMTS)
📋 According to the Rules for the Marking and Traceability of Tobacco Products, market participants are required to:
- confirm acts of receipt/transfer of tobacco products;
- promptly remove goods from circulation (write-off).
⏰ Specific deadlines for processing acts have been established:
- the supplier is required to generate an act of receipt/transfer in the IS MPT no later than the day following the sale;
- the buyer must confirm the act within 5 business days.
⚠️ Tax authorities warn that:
- failure to confirm acceptance/transfer certificates;
- untimely write-off of tobacco products — are considered violations of the Rules.
🔎 These facts may be taken into account when scheduling tax audits.
🚫 It is not recommended to sell tobacco products without confirming the acts in the IS MPT—the products may be deemed goods of unconfirmed origin.