The Senate has approved an amendment on 27th April 2016 to the Criminal Code to the effect that even the act of preparing for tax evasion is a criminal offense. The amendment must be signed by the President for becoming law. The objective of this amendment is to criminalize any form of legitimate tax planning and tax optimization. This provision applies to the instances of deliberate tax evasion. In accordance with the Minister, the new provision pursues to address those actions which have the indications of a future criminal offense.
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