The new tax ordinance – outline assessment by practice
DOI:
https://doi.org/10.33119/ASCASP.2017.2.2Keywords:
tax code, tax ordinance, taxAbstract
This article deals with the evaluation of some of the new and significantly modified concepts included in the Tax Ordinance bill. The proposed bill introduces a number of previously non-existent regulations (e.g. non-executive forms of settlement) into the general tax law, it codifies the general principles of the tax law, and substantially modifies some of the existing regulations (e.g. statutes of limitation, correction of declarations). The purpose of the publication is to clarify these regulations and to indicate possible changes, which the author finds essential, to the proposed legislation.
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