ISSUANCE OF BINDING OPINION The deadline for the issuance of the new binding opinion is extended from 60 to 90 days, with the possibility of further extension for additional 45 days (until now has been 30 days). The costs of issuance of binding opinion are payable exclusively upon delivery of a special notice issued by the Tax Authorities. Deadline for payment is 8 days from the notice delivery. WORK PROHIBITION This Regulation prescribes in more detail implementation of provisions related to issuance of work prohibition orders in case of conducting unauthorised economic activity via Internet, which is done by blocking the access to the web site content. CONVERSION OF ACCOUTING DOCUMENTS FROM PAPER TO ELECTRONIC FORM Taxpayers can convert paper accounting documents into electronic form by themselves or through an accounting service provider by using: - A scanning device which meets special conditions prescribed by the Regulation (which in principal is an “ordinary” scanning device); or - Information system that has a compliance certificate for conversion of paper documents into electronic form. Paper documents converted into electronic form as prescribed by the Regulation, have legal force of the original, except for documents which in accordance with other legislation must be kept exclusively in the original paper form. FORM ”REPORTING OF THE FACTS RELEVANT FOR TAX ASSESSMENT“ The form noted as "Reporting of the facts relevant for tax assessment“ has now been modified by the exclusion of certain information which the Tax Authorities receive automatically. Additionally, new data related to information on controlled foreign companies, activities which can constitute a permanent establishment and business accounts outside of Republic of Croatia is required. ELECTRONIC SIGNING OF DOCUMENTS SUBMITTED TO THE TAX AUTHORITIES Provisions regarding the electronic signing of documents submitted to the Tax Authorities were extended. This provides further possibility of electronic tax form submission and appeal submission for certain categories of taxpayers generally accepted as security level 3 credentials, e.g. a FINA certificate or token.