More detail
It is fair to say non-compliance is not consequence-free and that KRA can act against businesses that ignore the rules. Framing it as merely optional would be misleading.
What exactly happens in a specific situation depends on the case and KRA, so we do not speculate on outcomes. The practical takeaway is that compliance is far cheaper than the risk, and getting set up is straightforward.
Related questions
Is non-compliance really risky?
What should I do if I am behind?
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