In 2017 new regulations will come into force, causing substantial changes of the tax system and the situation of taxpayers.
First, the National Tax Administration (KAS) will commence its operation. It will include the operation of tax offices, tax-duty offices and tax administration chambers. KAS will replace the current separate departments of tax offices, duty offices and tax inspection offices.
The tax authorities will gain many new entitlements, including e.g. the possibility to raise a declaratory action if it’s necessary to assess the tax results.
Independent from the organization of the administration, the changes will also concern several dozen of acts, including VAT, income taxes, inheritance tax and enforcement proceedings in administration.