Detailed scope of data contained in tax returns and records in the field of tax on goods and services

Ordinance of the Minister of Finance amending the ordinance on the detailed scope of data contained in tax returns and records in the field of tax on goods and services . The changes proposed in 5 10 and 5 11 are of a clarifying nature.

For example, § 10 in para. 5 in point 2 (similarly in § 11 section 8 point 2) it is proposed to change the nomenclature from “internal document” to “internal evidence”. The purpose of this change is dictated by the unification of nomenclature with other tax regulations, e.g. regulations on the tax book of revenues and expenses, revenue records (regulations on flat-rate income tax on certain revenues earned by natural persons) and other records.

Source Deloitte

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