On 11 September 2026, the State Tax Inspectorate (VMI) updated its official commentary on Article 100, Parts 1 and 2 of the Law on Tax Administration (MAĮ), which govern the procedural framework for tax offense investigations and the imposition of administrative penalties. The revised commentary, issued under Article 12 of the MAĮ, incorporates recent Constitutional Court rulings and Supreme Administrative Court case law from 2024–2025, particularly regarding the proportionality of penalties, the statute of limitations for tax offenses, and the rights of taxpayers during evidentiary proceedings.
Key Takeaways
- Proportionality Test: Penalties must now be calibrated to the severity of the violation, the taxpayer’s compliance history, and the degree of intent, with a new matrix guiding officers to reduce fines by up to 50% for first-time negligent errors.
- Limitation Period Clarity: The 3-year statute of limitations for tax offenses begins on the day the offense is discovered by VMI, not the date of commission, but cannot exceed 5 years from the offense date, except for fraud cases (10 years).
- Enhanced Procedural Safeguards: Taxpayers have the right to access all evidence against them before the hearing, request oral arguments, and receive a reasoned decision within 15 business days of the hearing’s conclusion.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement