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.