Fiscal subject related
E-Tax Office will be created for the following categories of entities:
- for individuals – ex officio (whereby an individual will use the account voluntarily);
- for organizational units – on a request submitted by the persons authorized to represent the entity.
An account in the e-Tax Office system will be used for bilateral communication with the tax administration. Tax authorities will be able to deliver correspondence to a taxpayer via an account in the system only provided the taxpayer has expressed their consent thereto (via the e-Tax Office). Through the e-Tax Office, it will be possible, for instance, to file letters (including requests, declarations and powers of attorney), receive letters delivered by the National Revenue Administration authorities and make online payments for taxes, levies and non-tax budgetary dues.
Other possibilities and limitations are also described in the regulations concerning the submission of voluntary disclosure, possible extension of deadlines not only for taxpayers, Refund of overpayments to foreign entities, etc.
It is important to state that the Act which regulates this topic enters into force on 7 July 2022 (except for certain provisions to become effective at a later date).
At the same time, the exact date of the actual launch of services related to the e-Tax Office system, as well as the date of discontinuation of services available on the Tax Portal, will be announced by the Minister of Finance by a notice.
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