Section 2016 of Act CL of 2017 on Taxation introduced the conditional tax fine reduction, the criteria of eligibility to which are the waiver of the taxpayer’s right of appeal against the tax authority’s decision of the first instance and the full payment of the tax difference specified by the authority within the respective deadline.
If the tax fine reduction is granted, the taxpayer is relieved of the payment of fifty percent of the tax fine imposed by the tax authority. Meeting the above eligibility criteria implies the automatic granting of the tax fine reduction, no particular application for the reduction shall be submitted (except for the waiver of the taxpayer’s right of appeal), and the tax authority will not inform the taxpayer of the reduction in the form of a separate decree.
For detailed information concerning the eligibility criteria you can visit the website of the National Tax and Customs Authority.
However, the enforcement of the tax fine reduction excludes the possibility of the submission of an appeal and also the request for supervision measures. If the taxpayer does not submit an appeal but also fails to waive its right of appeal, the tax fine reduction won’t be granted; however, the possibility to submit a request for supervision measure at a later point in time will remain available.
The forms related to the conditional tax fine reduction are available and can be downloaded from the website of the National Tax and Customs Authority; please, use the following link.