The General Resolution 3,982.E has been published in the official bulletin of 6th January 2017 and came into force on the same date. It re-categorizes all taxpayers (excluding corporations) registered in the Simplified System. If taxpayers believe that the new category applied by the tax authorities is incorrect, then they may lodge a claim. The Resolution also sets rules for the payment of the new fixed monthly tax amounts. Note that, the Simplified System is non-compulsory for small taxpayers. According to this system, taxpayers pay fixed monthly tax amounts instead of VAT and income tax, depending on the categories they are elected for.