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On 30 November 2012, the parliament approved the amendments to the General Tax Act. The amendments will enter into force 8 days after their publication in the Official Gazette, unless otherwise mentioned. Key amendments are listed below.

Statute of limitations

With effect from 1 January 2013, the statute of limitations period will start in the year following the one in which tax liabilities have been assessed or in which a tax evasion has been determined (currently, the statute of limitations period starts in the year following the one in which a tax evasion has occurred).