In addition to the standardisation of terminology and targeted clarifications in the Tax Administration Act, the most important achievements of the tax package are the creation of an automatic decision-making institution and a change in the relative deadline for the withdrawal or amendment of applications.
Automatic decision-making means that the tax authority decides within 24 hours without substantive consideration, based solely on the law and the contents of the application. The condition for the application of automatic decision-making in tax administration procedures is that the conditions set out in the Act on the Digital State and Certain Rules for the Provision of Digital Services (DÁP Act) are met, or that all necessary data is otherwise available in the case, and the decision does not require consideration. Tax administration procedure covers all procedures in which the tax authority determines the rights and obligations of taxpayers, examines their lawful fulfilment, keeps records of information relating to taxation, certifies data, and performs other tasks. However, automatic decision-making is not possible in tax administration procedures’ appeal proceedings, as a substantive examination is always required in such cases.
The rules for deciding on applications are also changing: until now, taxpayers could withdraw or amend their applications until the tax authority made its final decision, but under the amendment, they can only do so until the tax authority decides to communicate its decision.