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The GFD made available to the public its internal instructions for trying to unify the tax authorities’ decision-making and help avoid discretionary decisions by tax authorities regarding tax payment deferrals or splitting them into instalments within statutory boundaries. This measure should help avoid ungrounded differences in decisions on identical or similar matters.

If a tax entity makes a specific enough claim and manages to prove that there are economic or social grounds for a tax payment deferral as per the Tax Procedure Code, it has the right to have the deferral granted by the tax authority. If there are statutory grounds for the tax payment deferral, the tax authority’s discretion is limited. The tax authority will grant the deferral if other requirements are complied with, such as where decisive facts exist.

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