Amendments to the Law on Tax Procedure and Tax Administration

The Draft Law on Amendments to the Law on Tax Procedure and Tax Administration was published, which among other things:

  • regulates in more detail the connection with the Bankruptcy Law,
  • Introduces an act that will regulate the procedure, manner, deadlines content and form of the statement by which the taxpayer will declare the business premises, which will be adopted by the Minister, on the proposal of the Director of the Tax Administration,
  • that the PIB (tax number) cannot be awarded to an entrepreneur who has tax debt incurred in connection with the activities in other economic entities in which he is at the same time a founder with a share of more than 5%;
  • banks becomes obliged to provide data on taxpayers’ accounts at the request of the Tax Administration,
  • the delivery of the tax act is regulated in more detail
  • it is regulated that the Tax Administration shall take over the tasks of maintaining a unified information system of local tax administrations, no later than 1.1.2021.
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