Abstract

The article analyzes the most important rules on reporting tax schemes resulting from the amended regulations of the tax code. It also discusses the new rules on the scope of providing information on tax schemes, the way of providing information on tax schemes, and providing supplementation and clarification regarding the content of information on tax schemes, as well as issuing decisions on the refusal to assign a tax scheme number (NSP) or the nullification of a tax scheme number. The research covered the subject matter of the new regulations within which a special attention has been paid to the new rules on providing information on tax schemes by the promoter, user or several entities, as well as to mutual rights and duties of those entities in relation to the Head of the National Revenue Administration. The conducted analysis also covers the new definitions of legal concepts, i.a., tax scheme, standardized tax scheme, promoter and user.