Ministry of Finance proposes to improve the form of decisions about the suspension of the registration of tax bills
The Ministry of
Finance is improving the form
of decisions about the suspension
of the registration
of tax bills
which are taken by the
responsible SFS commission.
What’s it about?
The Ministry of
Finance has analyzed court decisions on claims
submitted by taxpayers who challenged
the decisions of the SFS commission
denying the registration of their tax bills/corrective calculations. In most court
decisions it was stated that
the SFS decisions lack clear reasons
for the suspension
of tax bills.
For instance, it was not
stated which documents from applicants were missing, which documents contradict the law or
which documents were not sufficient
to decide on the registration
or suspension of tax bills.
What has been
made?
To make the
contacts between the SFS and taxpayers
more effective and transparent, the Ministry of
Finance has prepared a draft decree on the
improvement of the form of
decisions taken by the SFS commission.
The form shall now contain
detailed reasons for the respective
commission’s conclusion about documents submitted by taxpayers
as well as
reasons for why these documents
can’t be accepted.
What’s the advantage?
The quality of
the commission’s decisions will improve. Taxpayers will be receiving
conclusions with clear reasons in
case if their
tax bill registration is suspended. Thus, it will protect
them from unmotivated decisions denying the registration
of their tax bills.