Important changes have been introduced to the Tax and Social Security Procedure Code.

  1. Taxpayers now have a right of appeal to the respective administrative court within 14 days against a decision by the revenue authorities to suspend administrative proceedings (audits, inspections, etc.).  Silent refusals (where no reply is received upon the request for suspension within 7 days) can be appealed the same way. This change is effective from 26 October 2012.

Appeals against suspension orders issued before 26 October 2012 must be made by 26 November 2012.

Suspension cannot last more than eight months in proceedings for exchange of information with another state.  The eight-month period runs from 26 October 2012 in the case of suspensions already operative at that date.

  1. From 1 January 2013, new rules come into force (implementing Directive 2011/16/EU of 15 February 2011) for mutual assistance and exchange of information on taxation between member states.  These include specific timelines for some of the institutes, applying from a later date or not having retroactive effect. 

The new rules will not apply to VAT, customs duties, excise duties, compulsory social security contributions, fees for issuing certificates and other documents issued by public authorities, and contractual nature, such as consideration under contracts for services of public utility.

The rules will be administered by the Executive Director of the National Revenue Agency (or anyone authorised by him/her).

  1. Also from 1 January 2013, tax assessments acts will be issued by the body assigning the audit, along with the head of the tax audit, instead of by a single tax inspector (used to be the head of the audit alone).  Specific rules apply in case of disagreement between them. Audit proceedings already pending as at 1 January 2013 will be dealt with under the current rules.

Law: Tax and Social Security Procedure Code (last amended State Gazette, issue 82 of 26.10.2012)