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Employers have included this provision in their conclusions on the draft budget, tax and customs policy for 2027 and submitted them to the Ministry of Finance.
Overall, to strengthen voluntary compliance with the law and create a predictable investment climate, employers are proposing a series of measures to balance the relationship between taxpayers and the tax authorities.
In particular, they propose establishing symmetry in the limitation period. Currently, taxpayers are granted a six-year period to reclaim outstanding amounts. Members of the CNPM propose that the authority’s right to impose additional obligations should be applied symmetrically.
Furthermore, employers propose that interest on amounts unjustifiably withheld by the tax authority (delays in VAT refunds, overpayments) should be calculated automatically in the same way as penalties paid by taxpayers.
Furthermore, the automatic offsetting of receivables and payables managed by the Financial Service should be carried out without the need for additional requests.
Another proposal from the business community concerns limiting penalties for infringements committed without fraudulent intent. A clear distinction must be drawn between administrative negligence and fraudulent behaviour. Furthermore, the maximum duration of tax audits should be set according to the complexity and severity of the infringement. Employers believe that any extension must be justified.
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