Changes to legislation on tax collection in 2017

The new Act on Tax Collection contains revised provisions governing the payment, collection and recovery of all types of taxes and tax-like charges.

The new act came into force on 1 January 2017. The previous Act on Tax Collection and Tax Account Act were repealed and changes were made to the legislation governing punitive tax increases and late-payment charges. Some of the provisions of the Tax Account Act were revised and incorporated into the new legislation.

Further changes to the Act on Tax Collection will come into force on 1 November 2017.

Read more: Changes to tax payments, refunds and recovery



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