In the new tax bill submitted to Parliament, a new automated process called “pay and save” is added to quickly conclude audits and promptly collect the relevant amounts owed to the State.
However, only those who act promptly will see the maximum discount.
Otherwise, this discount will be significantly reduced or lost if they choose to go to court.
According to the final provision, to implement the new framework, an electronic application platform will be created, which is expected to be operational on October 1st.
Under the current out-of-court settlement system, a 40% fine reduction is offered if the taxpayer voluntarily submits a corrective tax return before the audit assessment is notified and pays the total liability (main tax, proportional fine, and interest) within 30 days of submitting the return.
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With the new system of “acceptance of acts within the framework of tax audit”:
– For those who accept the audit assessment outright, within 10 days, without resorting to the Tax Disputes Resolution Directorate (TDRD), a 50% fine reduction will be granted.
– For those who delay more, pondering what to do, and let the 30-day deadline for deciding whether to appeal or not expire, the discount will then be reduced to up to 40%.
– The discount is further reduced, up to 30%, if the acceptance of the main tax liability from the audit is made before filing an appeal to an administrative court.
– The discount is further reduced, up to 25%, if the acceptance is made at the last minute, just before the discussion begins before the competent court. After the trial begins, the right to an automatic discount is lost.