The Law Enforcement Nature of EPRTCS Inspections

Abstract

The National Tax and Customs Administration, as a state tax and customs authority, is a special “Janus-faced” organisation; in the performance of duties, the competences of government officials intermingle with those based on the special status of finance guards. A typical area for this is the on-the-spot verification of compliance with obligations related to Electronic Public Road Transport Control System. These studies have been introduced into the jargon and in the common language under the name EPRTCS inspection. In this study, I point out that on-the-spot checks on roads are in fact a law enforcement measure that is a necessary preventive action for the compliance audit of taxpayers’ reporting obligations under the EPRTCS system.