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Repeal of Corporate Income Tax Penalty Provisions

This law removes a specific provision, Article 27c, from the Corporate Income Tax Act. It also cancels monetary penalties that could have been imposed on companies for non-compliance with obligations under this article, if the deadline expired before this change took effect. This provides relief for businesses that might have faced such penalties.
Key points
Removal of Article 27c from the Corporate Income Tax Act.
Cancellation of monetary penalties for companies that failed to comply with obligations related to the repealed Article 27c before the law's effective date.
No new penalty proceedings related to Article 27c will be initiated, and existing ones will be discontinued.
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53%
VOTING RESULTS
2025-06-25
For 227
Against 198
Abstain 1
gavel
Status:
Enacted
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Additional Information
Print number: 10_1233
Process start date: 2025-05-08
Voting date: 2025-06-25
Meeting no: 37
Voting no: 45