The government published Law No. 24/2024 yesterday, approving the new “Tax Code” and relevant regulations that will take full effect from Jan. 1, 2026. This legislation aims to unify existing tax laws, clarifying taxpayer rights and obligations while enhancing administrative procedures. Key provisions include a 15-year limit on tax claims, the promotion of electronic tax platforms, and compliance with international standards. Some measures will be phased in earlier, with new definitions for tax residents effective Jan. 1, 2025.
The government published Law No. 24/2024 yesterday, approving the new “Tax Code” and relevant regulations that will take full effect from Jan. 1, 2026. This legislation aims to unify existing tax laws, clarifying taxpayer rights and obligations while
