11166

to establish a special procedure for submission and consideration of taxpayers’ appeals to correct T…

to establish a special procedure for submission and consideration of taxpayers’ appeals to correct TICs’ accounting indicators that the taxpayer considers false (incorrect) by the STS;

to oblige controlling authority either to correct respective controversial TIC’s data (information) within the established term or to substantiate its correctness in writing;

to establish procedure for prompt and unconditional TIC’s data correction enabling enforcement of court decisions directly related to the disputed TIC’s data (e.g. decisions recognizing calculation of the tax liability – which appears in TIC as debt – as being groundless), including court decisions, whose resolutory parts does not expressly oblige tax authority to make such a correction.

 

 

Based on the report:

State:

Ministry of Finance,

Status:

In process

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