Deregulation of Fiscal Penalties and Abolition of Tax Representative Reporting
The bill proposes lowering the maximum daily fine rates for selected fiscal offenses, including those related to VAT, PIT, and CIT information. It systematizes the Penal Fiscal Code by separating acts of non-submission, false reporting, or delay. It also abolishes the obligation under the Tax Ordinance to designate and report to the tax authority persons responsible for calculating and collecting taxes.
Key points
Reduction of maximum fine limits for acts related to transfer pricing documentation and VAT, PIT, and CIT information.
Separation in penal regulations of acts consisting of non-submission of information from acts consisting of false reporting or delay.
Repeal of Art. 31 of the Tax Ordinance, i.e., the obligation to report persons responsible for calculating and collecting taxes to tax authorities.
The changes are deregulatory in nature and enter into force on January 1, 2026.
59%
VOTING RESULTS
2025-07-25
For
258
Against
177
Abstain
0
Status:
Presidential Veto
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