On 10 August 2022, a draft ordinance of the Minister of Finance on the types of taxes, fees or non-tax budgetary dues, the payment of which is made using a tax micro-account, was published on the pages of the State Legislation Centre. The new provisions are intended to make it easier for entities, especially micro-entrepreneurs and small and medium-sized companies, making payments to a tax micro-account to meet their tax obligations.
The new Ministry of Finance ordinance is intended to replace the current ordinance of 6 April 2021. The new list of payments annexed to the proposed regulations expands the scope of payments made to the tax micro-account by:
1. New payments which are not included in the current ordinance and for which the technical and organisational prerequisites for making payments by means of a tax micro-account have been met:
Moreover, there will be an update of the descriptions for the following form/payment title symbols:
The draft ordinance is to enter into force on September 2022, with the exception of the section on paying a tax on the extraction of certain minerals, which is expected to take effect from 1 January 2023.