First pay, then dispute the tax

Self-employed} professionals will first have to pay the tax based on their presumed income before requesting an audit from the tax authorities and disputing the amount charged to them.

According to the new law, freelance professionals, sole proprietorships and the self-employed can request to be audited by the tax office in order to prove their real incomes, but those who decide to appeal will first have to pay and then they will be checked. Any difference that arises will be offset against other taxes or refunded to them if they have no outstanding dues.

It is noted that the Scientific Council of the Parliament pointed out that a reasonable and exclusive deadline must be set by law for the completion of the audit following the submission of the relevant request, after which the presumption will automatically be overturned and any sums unduly paid will be returned...