Amendments to the Law on Tax Procedure and Tax Administration


  • An obligation of the Tax Administration to treat collected data in accordance with the law governing the protection of personal data has been introduced.
  • Collection order of the paid amounts for taxes will be as follows:
    • Principal tax liability;
    • Interest;
    • Collection costs.
  • New deadlines for switching to electronically submitting of certain tax returns are envisaged. Below is given a breakdown of the deadlines.

  • The provisions related to the period of limitation of right to determine tax, collection and refund of taxes do not apply to mandatory social security contributions.