Changes to the Tax and Social Security Proceedings Code were published in State Gazette issue No 94 of 30 November 2012 and are set to come into force on 1 January 2013. 

The most important changes are set out below.

Payment/ repayment sequence

There is a new payment sequence for state taxes and compulsory social security contribution. The liabilities whose term for payment expires earlier will be repaid first.

If the payment term of two or more public liabilities expires on the same date, they will be repaid proportionately. This change removes the ability for someone to choose which of its public liabilities to repay.

There are some exceptions related to health insurance contributions aiming to secure uninterrupted use of health services.

Electronic access to tax & social security account

Electronic access to tax and social security accounts will be available to the taxpayers. This will enable them to check information such as how much tax, contributions and/or interest is due or paid.

Appealing authority

The NRA Directorate dealing with appeals against tax assessment acts and acts for set-off or refund is to be called “Appealing and Tax & Social Security Practice” instead of “Appeal and Management of the Enforcement”.