Proposal for amendment of Tax Administration and Collection Act and new Tax Rules
Further changes relate to determination of tax for bankrupt tax subjects, postponement of tax payments and permitting installments and the institute of lien. If this amendment is approved, it should become effective on the date of announcement thereof.
In connection with this proposal for amendment to the Tax Administration and Collection Act, we wish to inform you of the preparation of the new Tax Rules. The Government Legislation Council approved the new Tax Rules at the most recent meeting on 6 November 2008. After these rules have been approved by the government, it is expected that they will be submitted to the Chamber of Deputies for consideration. The Tax Rules are supposed to supersede the Tax Administration and Collection Act, which has been amended many times, as of 2010.
We will inform you of the current development of the two above-mentioned acts.
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