The Law on Amendments and Additions of the Tax Administration and Tax Procedure (TATP) Law has been adopted
The Law on TATP Amendments came into force on 1 January 2016.
The most significant changes are presented below.
Principle of Confidentiality in Tax Procedure has been harmonized with other laws
Principle of Confidentiality in Tax Procedure has been harmonized with the Data Secrecy Law and the Law on Personal Data Protection. The Tax Authorities need to act in accordance with the stated laws in respect to protection of secret data in cases when no specific guidance is prescribed by the TATP Law.
Obligation of liquidation and bankruptcy administrators to file tax returns
Bankruptcy and liquidation administrators are obligated to file tax returns during the bankruptcy proceedings or liquidation, including the tax return whose filing deadline falls after opening of bankruptcy proceedings or liquidation.
Changes in dynamic of filing the tax returns in electronic form
Changes have been introduced in respect to dynamic of filing the tax returns in electronic form. Namely, the following dynamic has been determined for filing the tax returns in electronic form:
Tax payers-individuals are allowed to file tax returns in paper form, even after the filing in electronic form is introduced.
Changes in allocation of the amounts of tax paid
Allocation of the paid amounts is now carried out in accordance with the following order:
Interest on the amount of increased tax debt
Increase of tax debt for enforced collection, is subject to interest calculation.