The State Tax Service will not penalize taxpayers who were unable to fulfill their tax obligations due to technical failures beyond their control.
In the context of periodic failures and technical works in taxpayer services, the State Tax Service has issued a number of clarifications. It is reported that taxpayers who failed to fulfill their obligations due to interruption of access to electronic tax services due to technical or other malfunctions beyond the control of the users will not be subject to penalties. According to Article 240 (g) of the Tax Code, in such situations, the tax offense procedure cannot be initiated because the violation is related to circumstances that limit the use of electronic tax services, which are due to technical malfunctions beyond the control of the taxpayer. It is noted, however, that the exemption from liability for such situations should be verified within the framework of possible tax control for each individual situation. STS also reminded that users of electronic services are obliged to fulfill their obligations by the end of the day following the day of restoration of functionality of STS electronic services. More detailed information is available on the STS website or at the agency's call center 08 000 1525. // 05.09.2023 - InfoMarket.
