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;
- 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.