Tax Flash No. 19/2012

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Ordinance 16/2012 amending and completing the Fiscal Procedure Code was published in Official Gazette 618/2012

We hereby mention the main amendments and completions:

  • Clarifications are brought regarding the submission of tax returns via distance electronic means. Thus, the Ordinance provides that the submission date for the tax returns that are not validated by the information trading system is considered the validation date resulting from the electronic message. Additionally, for the tax returns submitted within the legal deadline but not validated by the information trading system as a result of the errors occurred in filling in the return, the submission date is considered the date of the electronic message sent initially, if the taxpayer submits a valid tax return by the last working day of the same month.
  • Starting 1 November 2012, the settlement of the tax liabilities established by the tax inspectors, as well as of the fines, shall be made in the order chosen by the taxpayer.
  • The Ordinance introduces provisions regarding the suspension of the forced execution when a bank guarantee letter is submitted.

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