Abstract

The lawmaker introduced to the law on the National Revenue Administration new regulations which aim to extend powers of the NRA authorities. In order to reach their objective the lawmaker introduced new crucial rules regarding customs and tax controls and also imposed obligations on persons who are under such a control. The control does not only concern the person in question but also their employees, anyone who cooperates with them, persons who run or keep tax books or documents of the controlee, and also persons who do activities that come under customs and tax control. The last part of regulations in question included in the amended law on NRA refers to such issues as transformation, continuation and completion of customs and tax control. It is worth to pay attention to the rules on transformation of customs and tax control in tax proceedings, or its continuation in regard to partners, especially when during a customs and tax control or tax proceeding there happen to be a termination of a civil company, ordinary partnership, professional partnership, limited partnership or joint-stock limited company.