Amendments made to the SARAS Normative Acts

The amendment applies to the procedure for submitting audited reports to the Service. An entity submits the report to the auditor, who confirms it using the appropriate technical tool. After the auditor's confirmation, the report is deemed to have been submitted by the entity to the Service.

The subordinate normative act also clarifies that the responsibility for submitting the report(s) to the Service within the legally defined timeframe lies with the entity.

The development of the draft order is driven by the need to clarify the legal provisions within the subordinate act and by the intention to highlight the role and responsibility of the entity in controlling the report submission process.

Amendments were also made to the Order N-12 of 28 October 2020 On the Approval of the Rule for Enforcement of an Individual Administrative-Legal Act on Imposition of a Fine and the Form of the Enforcement Sheet.

In view of the interests of entities and the aim of the Service to ensure legally sound responses to infringements, it became necessary to introduce an obligation for the Service to prepare and submit the enforcement sheet to the National Bureau of Enforcement within no more than 6 months. The Service believes that this period is reasonable to allow time for appeals and the scheduling of hearings/final decisions by the Board. In addition, the amendment aims to ensure that the wording of the normative act is developed using correct legal drafting techniques.