- The deadline for filing tax returns for annual taxable periods shall be automatically extended to four months if tax returns are filed electronically.
- Advances for VAT deduction will allow the tax authority to refund parts of excess deductions not subject to review.
- The deadline for refunding excess deductions (typically relating to VAT) will be extended from 30 to 45 days; under transitory provisions, the new deadline will apply to taxable periods for which the deadline for filing tax statements expires after the amendment’s effective date.
- A personal discussion over a tax inspection report will be replaced by a notice of termination of a tax inspection; a personal discussion on the commencement of a tax inspection by the delivery of a notice of commencement of a tax inspection specifying its scope.
- If the tax administrator has not called on the taxpayer to file an additional tax return before commencing a tax inspection, this will not result in the unlawfulness of the entire tax inspection.
- Entrepreneurs – individuals will be allowed to apply for the allocation of a new tax identification number that will not include their birth certificate number.
- The system of interest paid by both taxpayers and tax administrators will change in its entirety.
Source KPMG
