The control checklist represents a standardized, publicly-available document, which the Tax Administration drafts and publishes, thus making the requirements transparent, so the companies know what they have to do in order to operate a business in a lawful manner. 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 checklist, 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.
The advantage of the checklist is that the legally prescribed requirements seem more accessible and understandable for software users, which significantly contributes to their education, better awareness, and prevention of illegal business.
The questions in the checklist are divided into several parts:
1) Bookkeeping records of electronic computers and software license use – the part where answers are not being scored, since they do not affect the level of risk from the point of view of the legality of software;
2) Determining the legality of installed computer programs and databases – the answers are scored and based on them, the level of risk is determined. In this group, there are questions related to:
- Determining the legality of Microsoft products,
- Determining the legality of databases,
- Determining the legality of computer-protection programs (anti-virus, anti-malware, anti-spyware, firewall),
- Determining the legality of CAD/CAM computer programs,
- Determining the legality of computer programs for image editing, graphics, and print,
- Determining the legality of other computer programs.
3) Awareness of the software copyright protection – in this part, the answers are not scored, since they do not affect the level of risk from the point of the legality of software.
After completing the checklist, 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: