The drafts include key reforms in tax administration, the need for which has also been repeatedly voiced by the Association. They are aimed at significantly improving the practice of reporting and criminal cases based on preliminary calculations, using business-centric approaches.
The core of the reforms is strengthening mutual trust between the state and taxpayers, expanding the right of taxpayers to be heard, and promoting voluntary discipline, while ensuring a more targeted fight against tax violations.
It is also proposed to review the thresholds of criminal liability by raising them, as well as clarify the procedures for initiating criminal proceedings, allowing for the possibility of appealing the imposed obligations before the case is initiated.
At the same time, alternative mechanisms are being introduced, using bank guarantees instead of seizing property.