GFD ISSUES INSTRUCTION IMPOSING RULES FOR EXEMPTING TAX INTEREST AND CHARGES
In attempting to unify decisions on requests for an exemption from tax interest and charges (a new opportunity for taxpayers), the GFD issued Instruction D-21 in order to specify the grounds on which an exemption can be granted in such cases. As of 1 January 2015, taxpayers can apply to the tax authority to have penalty and late payment interest exempted. However, the penalty cannot be waived if it was notified by means of a tax assessment as of 1 January 2015. The same applies to late payment interest, which can be waived only if it accrues as of 1 January 2015.
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