The government has introduced a draft of the new tax ordinance
to replace the currently in force tax ordinance of 1997, which has
gone out of date. The act will only regulate the general part of
tax law, as the tax ordinance of 1997 does. The draft is currently
subject to public consultation.
The government's intention behind the draft is to introduce
new institutions into general tax law, among others:
- an open catalogue of rights and
obligations of a taxpayer
- mediation
- tax agreement between a taxpayer and
the tax authority
- simplified proceedings concerning low
amounts of underpaid tax
- suspension of the proceedings due to
the pending precedent case
- prohibition against deteriorating a
taxpayer's situation by the first instance tax authority after
its initial tax decision has been set aside
