Look for You Legal Rights in case of Tax Submissions

 Look for You Legal Rights in case of Tax Submissions

The Ministry of Finance has published for public discussion the package of changes in the tax laws, which will come into force on January 1, 2020. Texts are both in the direction of reducing the administrative burden and establishing stricter rules against tax avoidance practices.

The Changes that You Would Need

The changes in the tax laws proposed by the Ministry of Finance were promoted as “cosmetic”, but they would have a very significant impact, especially with regard to the obligation for VAT registration. It is proposed a new concept introduced in the legislation, when in the same site is carried out a homogeneous activity by different legal entities, roughly speaking, to have a summation of turnover when reaching the currently defined threshold for mandatory VAT registration of 50,000 $, which for some of the businesses is quite low.

The idea from the motives of the bill is that if in the same site there are several legal entities with which a business carries out its activity, its turnover should be summed so that when a person from this business realizes $ 20 thousand turnover, and the other $ 30 thousand, for both to arise the mandatory VAT registration. The taxfyle’s tax calculator is important there.

The Right Question

The question is, when it comes to different businesses that can be mistaken for the term “apparent incoherence”, which is introduced in the legislation , whether the norm has written clear enough rules to ensure that there are no registered persons at the same address. to be brought under this concept and some of them to be obliged to register for VAT given that the other person has generated a turnover.

  • The lawyer’s statement makes it clear that the Personal Income Tax Act offers several reliefs related to the filing of the annual tax return.
  • In this case, the Health Act regulates the unified information system for medical expertise. This is among the key registers in the administration. The NRA has already provided access to this register and this will facilitate electronic filing.

Amendments to the Local Taxes and Fees Act

Regarding the obligation in case of gratuitous acquisition of property for example a donation, the persons who received the property to submit a declaration for its taxation and to pay it within two months.

In the latest changes related to the reduction of the administrative burden, the tax returns for real estate acquisition should be dropped, as the information should be received ex officio by the Registry Agency, there is an omission the norm has been repealed, without considering that except “Real estate can be received by another type of property by donation – money, shares, belongings. Without a declaration, there is no way for the municipality or the local revenue administration to find out about the respective acquisition.


According to the lawyer, this is proposed in order to avoid low tax assessments and unrealistic book values. However, she warned that there could be administrative arbitrariness.The point is that for this TPSC sets rules for establishing tax liabilities, there are separate audit proceedings.

Paul Petersen