The tax administration has issued Draft Order No. 397 on 16th December 2014 regarding a public consultation on electronic tax filing. Taxpayers who want to register to communicate electronically with the tax authorities must have a suitable computing infrastructure. Additionally, this draft order includes rules for using information which is kept electronically by taxpayers and bounds information sharing with third parties. The consultation deals with:

  • usable information processing via integrated system
  • the storage and submission of necessary e-invoices
  • the application of accountability and penalty provisions.