✓ The changes in the Income Tax Act have been prepared with the aim of improving the tax legislation and are in line with the need for editorial changes to the texts of the law, related to the completeness of the structure of the law, as well as proposals received from the National Revenue Agency.
- The provisions related to the right to use tax relief for children and tax relief for children with disabilities by a parent who has not been granted the exercise of parental rights in cases of divorce and in cases where there is no marriage between the parents are clarified ;
- The provisions of the law are being updated, with a view to synchronizing them with the current rules for submitting taxes to the National Revenue Agency;
- Refinement editorial changes are proposed to the texts of the law, related to the completeness of the structure of the law;
- An administrative criminal sanction is established for information and data not submitted or not submitted on time under chapter five of the Law on the National Revenue Agency, thereby reducing the risk that the obliged persons will not provide the information necessary for the implementation of the activities and functions of the National Revenue Agency, or not to provide it on time;