Explanation regarding the violation of settlement rules under the same transaction

Explanation regarding the violation of settlement rules under the same transaction



We inform you that according to the amendments to the Tax Code effective from January 1, 2020, if a taxpayer simultaneously violates the settlement rules specified in Article 58.7 of the Tax Code for the same transaction, such violations are treated as a single offense, and a financial sanction is applied only once.

However, if these violations do not occur simultaneously, each is considered a separate offense, and the corresponding financial sanction is applied individually.