Abstract

In pursuance of determining new rules of consolidation in regard to issuing binding information relevant to sales tax – binding rate information (WIS) and binding excise information (WIA) – in regard to comprehensive amending of regulations within the Act amending the Act on goods and services tax and certain other acts, the lawmaker made changes in regard to VAT, excise and tax ordinance.

Within regulations concerning goods and services tax and excise tax there has been a unification of laws pertaining to the rules of issuing WIS and WIA. However, changes made in tax ordinance were to assign the status of a tax authority to:

a) the Chief of the National Revenue Administration (KAS), who became an appeal authority in regard to WIS decisions and a competent first instance authority concerning changes or repeals: WIS and WIA;

b) the Head of National Tax Information (KIS), who became a competent first instance authority in regard to issuing, changing or repealing decisions of WIS and WIA and an appeal authority regarding decisions issued in cases concerning WIS and WIA.

Furthermore, the analysis of the content of the amendment of 14 April 2023, results in new regulations in regard to binding tariff information (WIT) and binding origin information (WIP)