On 16 October 2014, amendments to the Public Procurement Law came into force requiring tenderers to have no tax debts as early as the advertising day of the tender. Although these amendments will apply only from 1 August 2015, they are highly significant because they disclose the legislator’s intent to exclude from public procurement those tenderers and sub-contractors that have liabilities (outstanding taxes) to the state. The annotation to the amendments reads: “…these amendments are required to facilitate payment of taxes from among companies that participate in state or municipal procurements, so that all tenderers would have an equal position in procurements and persons who fail to pay taxes would not gain an advantage in comparison to honest taxpayers. Two main targets of the amendments are to ensure that all tenderers are inspected and that all are motivated to pay taxes regularly. Thus checking all tenderers at the qualification stage would enable Contracting Authorities to exclude non-payers from further participation in the tender, whereas the present wording allows a tenderer to pay taxes only when announced as the winner. If everybody knows that they would be excluded from the tender because of outstanding taxes, then this would serve as motivation to pay taxes. Likewise it is necessary to check that taxes have been paid on the day of announcing the procurement or during the last update before that day. At present, the law allows debts to be paid after the Procurement Commission has detected the debt and plans to conclude a contract with the particular tenderer - all the other tenderers can continue tax evasion until they happen to win some tender.”