E-book: Amendments to the Tax Code


The tax ordinance is the most important legal act under the tax law. This is where taxpayers can find the necessary information on liabilities to tax authorities, control proceedings and other verification activities.

Therefore, it is extremely important that the tax year 2014 brings taxpayers to amend the Tax Code. The changes were adopted by the Council of Ministers on March 18, 2014 and will come into force before the end of this year.

Tax ordinance amendment - reasons

As indicated by the Ministry of Finance, the purpose of the amendment to the Tax Ordinance Act is to introduce rational changes to improve the operation of the tax and fiscal apparatus in the state. The modifications will improve the functioning of tax authorities and their accessibility to taxpayers, tighten the tax collection system and minimize the likelihood of tax fraud.

Amendment to the Tax Code - what does it concern?

The amendment provides for a number of changes, some of which go beyond the scope of the Tax Ordinance alone. The most important of them will concern:

  • general powers of attorney,
  • individual interpretations,
  • Treasury Pledge Register,
  • extending the access of the tax office to banking information,
  • tax portal,
  • an anti-tax avoidance clause.

To download:

Amendments to the Tax Ordinance.pdf Description: manual completion docx
Amendments to the Tax Code.docx Description: editing, printing, saving