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Tax Changes: Shorter Prescription and New E-Book Control Rules

This bill shortens the tax liability prescription period to 3 years for those who timely submit electronic tax books. It also introduces new rules for tax authorities to check these books, allowing for error correction before a full audit. This aims to increase legal certainty and reduce the number of audits for compliant taxpayers.
Key points
Faster tax prescription: If you regularly and timely submit electronic tax books, your tax liabilities will expire after 3 years instead of 5, providing greater certainty regarding your settlements.
Correction request first, then audit: Tax authorities will more thoroughly analyze electronic books, but in case of doubts, they will first ask for explanations and possible corrections before initiating a full audit.
Fewer audits for honest taxpayers: Thanks to the new rules, tax authorities will be able to detect errors more quickly, which should result in fewer traditional audits for individuals and companies who accurately settle their taxes.
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54%
VOTING RESULTS
2025-04-04
For 233
Against 193
Abstain 3
Previous:
Rejected
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Status:
Immediate Rejection
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Additional Information
Print number: 10_965
Process start date: 2025-01-22
Voting date: 2025-04-04
Meeting no: 32
Voting no: 39