Towards the end of the week, the Ministry of Finance’s bill is put in public with the provisions of the new Tax Procedure Code aimed at changing citizens’ communication with the , among other regulations. As his information points out, the most likely day of the consultation is Friday (22.32024). Thus, in addition to the E1 automatic statements arrangements for 1 million employees and pensioners, the Digital/Electronic Communication of the IRS with the Taxed person regarding the notification of acts, other documents and records is introduced in a universal manner, providing the advantage of the exact capture of these transactions, so that the time, form and content of the communication cannot be challenged. The new provisions of the Tax Procedure Code provide for the use of the possibilities for interoperability with the information systems of other public bodies for the provision of information evidence, while the obligation of experts and companies keeping simplified books is abolished, as data are universally transferred through the myDATA digital platform. In addition, the automation of the drafting and submission of a tax declaration is envisaged so that employees and pensioners, who have no other source of income, do not even have to submit tax returns and automatically determine their tax liability. Finally, the bill delineates the concepts of partial, full and remote control and the corresponding commands and relates the scope of the audit mandate to the audit report, sets the maximum duration of the tax audit and strengthens the gravity of the cases of recent uses, instead of older ones, in the case-to-control selection criteria.
The new Tax Procedure Code – What changes tax and tax communication
—