Exclusion of penalty in cases where the tax agent fulfills their obligation in the absence of documented acquisitions by the Turnover taxpayer

Turnover taxpayers who fail to meet the documentation requirements for acquisition transactions and have calculated income tax in accordance with the procedures set forth by the Tax Code, are anyways subject to a penalty of 20% of the acquisition price (value) of the goods. In order to eliminate the risk of double liability, it is proposed to establish that if the turnover taxpayer has fulfilled the obligation prescribed for the tax agent under Article 150, Part 13 of the Tax Code, the penalty specified in Article 406.1, Part 1 of the Tax Code shall not be applied to them.