The Minister of Finance waived the interest on late payment and interest on the deferral of value added tax for the tax period February to August 2022, respectively. I and II quarters of 2022.
From the decision of the Minister of Finance, which was published in the Financial Bulletin No. 2022-06 on 24 March 2022, default interest pursuant to Section 252 of the Tax Code or interest on the deferred amount pursuant to Section 253 of the Tax Code, arising from value added tax for the February to August 2022 tax period, or for the first quarter of 2022 or the second quarter of 2022, will be waived. The condition of the waiver is that the payment of the tax to which the interest in question is linked will take place no later than 31 December of the year following the application of the tax in question. 10. 2022. The payer of value added tax or an identified person must notify the tax administrator of the fact that he or she is exempt, i.e. that the predominant part of their income comes from the transport business, when filing a regular or additional tax return for the tax periods concerned.