recording the balance of the value-added tax (hereinafter referred to as the “tax”);

ensuring the safekeeping of funds transferred by the taxpayer to secure the issuance of electronic invoices;

ensuring the transfer to the state budget of the taxpayer’s funds used for the issuance of an electronic invoice;

refunding the taxpayer’s funds that have not been used for the issuance of an electronic invoice.

the procedure for maintaining the tax account;

the procedure for recording the tax balance;

the procedure for replenishing the tax account by the taxpayer;

the procedure for transferring to the state budget the taxpayer’s funds used for the issuance of an electronic invoice;

the procedure and time limits for submitting and considering the taxpayer’s application for a refund of funds;

the procedure for refunding funds to the taxpayer;

the period during which automated control is conducted.