Today, August 23rd, the Decree 37-2016 - Law for the Enhancement of Fiscal Transparency and Governance of the Tax Authority was published in the Official Gazette. Decree 37-2016 includes amendments to the following laws:

  • Tax Administration Organic Law (Decree 1-98).
  • Banks and Financial Groups Law (Decree 19-2002)
  • Tax Code (Decree 6-91).
  • Commercial Code (Decree 2-70)
  • National Registry of People Law (Decree 90-2005).

The main changes and amendments included on Decree 37-2016 refer to the creation of an administrative court specialized in fiscal and custom matters (TRIBUTA) and the faculty given to the Tax Administration Office to access banking information of the taxpayers with a court order.