Amendment to the Tax Code

The government has approved a major amendment in the area of tax administration and customs administration that also changes related provisions in the Tax Code. The amendment is expected to be effective from 1 July 2025, with some provisions only effective from 1 January 2026.

The amendment includes changes in the area of interest and penalties and the possibility to file an appeal against a tax administrator's decision on a taxpayer's objection. It also: modifies the procedure to be followed in the event that the Supreme Administrative Court reverses a decision of a regional court; specifies the provisions concerning the cancellation of tax registration; introduces rules for the administration of tax liability and the transfer of tax liability upon the termination of a trust fund; newly regulates the issue of service abroad; clarifies the structure of form submissions; and modifies the area of tax execution.