The control list represents a standardized, publicly-available document, which the Tax Authority drafts and publishes, thus ensuring the transparency of the requirements for the companies’ business to be accordant to the law. Most importantly, this list contains certain guidelines which can be helpful to all potential entities awaiting a visit by the inspectors, since they can self-evaluate beforehand.
With the questions listed on the control list, you can form a clear picture of what the supervision procedure is like – i.e. what questions will be asked, which actions will be taken, and the like. By filling out the list, the taxpayers get a picture of the level of risk of their business, so they get a chance to take action and measures to reduce that risk in a timely manner.
The advantage of the list is that the legal requirements are made more accessible and understandable for software users, which significantly contributes to their education, better awareness, and certainly the prevention of unlawful business activities.
The questions in the list are divided into several parts:
1) Bookkeeping records of electronic computers and software license use
The answers in this section are not subject to scoring, since they do not affect the level of risk from the point of view of the legality of software. The main purpose of this part is to state the general state of the computer equipment from the accounting aspect and in the reality.
2) Determining the legality of installed computer programs and databases
This section’s answers are scored in order to serve as a determination point of the risk level. In this group included are questions related to determining the legality of the particular software used by the company, which are classified under several categories:
- Microsoft products,
- databases (such as Oracle),
- computer-protection programs (such as anti-viruses and firewalls),
- CAD/CAM computer programs (for instance, Autodesk),
- computer programs for image editing, graphics, and print (such as Adobe),
- other computer programs.
3) Awareness of the software copyright protection
The answers in this section are also not scored, since they do not affect the level of risk from the point of the legality of software but serve the prevention and advisory purposes.
After completing the control list, the total number of points you have collected will determine the level of risk from the point of view of the legality of the software: marginal, low, middle, high, or critical.