A taxpayer (tax agent) shall have the right to:
Suspend the submission of tax returns;
Resume the submission of tax returns before the expiry of the suspension period.
A taxpayer shall be required to resume the submission of tax returns upon resumption of its activities.
The total period of suspension of the submission of tax returns shall not exceed the statute of limitations.
During the period from the date of suspension to the date of resumption of the submission of tax returns, the issuance of electronic invoices by a value-added tax (VAT) payer shall be suspended.
The submission of tax returns by a taxpayer (tax agent) shall not be suspended if taxable items exist.
Information on the suspension and/or resumption of the submission of tax returns shall be published on the official website of the authorized body no later than the date on which the tax authority adopts the relevant decision.
The publication on the official website of the authorized body of information on the suspension and/or resumption of the submission of tax returns shall constitute grounds for not submitting tax returns for the period specified in the tax application or in the request of the local executive body.
A refusal to suspend the submission of tax returns by a taxpayer (tax agent) shall be issued in the following cases:
The taxpayer has outstanding tax arrears or outstanding social payment obligations;
The taxpayer is included in the register of inactive taxpayers;
The taxpayer has outstanding notices issued by the tax authority that have not been complied with.
The tax authority shall recognize the submission of tax returns as having resumed in the following cases:
When the taxpayer (tax agent) submits a tax return, with the resumption taking effect from the date of submission of the tax return;
When the tax authority discovers that the taxpayer has resumed its activities during the suspension period, or from the date on which the activities are resumed.
The resumption of activities shall mean the commencement by a taxpayer of activities that give rise to a tax obligation to calculate and pay taxes and other payments to the budget, as well as social obligations.
