AADE to correct past errors

The tax medication is present capable to cancel tax and good appraisal acts successful bid to close evident errors, adjacent if the taxpayer has already appealed to the Dispute Resolution Directorate oregon the administrative courts.

Obvious errors tin beryllium corrected with retroactive effect up to 10 years – i.e. from 2014 onward. The correction tin beryllium made either astatine the petition of the taxpayer oregon ex officio, based connected the accusation available to the Independent Authority for Public Revenue (AADE) itself. In such cases, taxes and fines that person been confirmed oregon paid are refunded oregon written off, careless of the wide provisions connected limitation. 

The amendment oregon cancellation of a nonstop tax appraisal oregon an enactment of administrative, estimated oregon corrective tax assessment, oregon an enactment of imposing a good is made for the manifest deficiency (total oregon partial) of tax liability per a numerical oregon computational error.

For the cancellation petition oregon amendment to beryllium acceptable, documents indispensable either beryllium submitted by the taxpayer oregon beryllium available to the competent authority, without requiring audit verifications.

According to the caller law, the correction of evident errors concerns cases pending since January 1, 2014, while taxes and fines imposed by the tax authorities are deleted and, if they person been paid by the taxpayers, are refunded. These are numerical oregon computational errors such as, for example, a tax certificate of 10,000 alternatively of 100 euros.

AADE will beryllium capable to amend oregon cancel a nonstop tax appraisal oregon an enactment of administrative, estimated oregon corrective tax assessment, oregon an enactment of imposing a fine, either upon petition of the taxpayer oregon automatically, without a request.

The erstwhile proviso did not let the authorization to revoke an enactment that contains an evident error, if taxpayers person appealed against this act, arsenic a effect of which taxpayers would either hazard missing the deadline to situation an enactment with an evident error, oregon person to wait for the extremity of the process earlier the courts.