Includes analysis and interpretation of all provisions of Law 2523, Law 4174, Law 4537, Law 4646 updated up to Law 4652/2020. No fine for correcting informational data of income tax declarations of natural and legal persons and legal entities (E1, N, E2, E3 and other accompanying forms).
With relevant Decrees Current important issues Examples.

The work is divided into two parts:
Part A includes the basic parameters of the Tax Procedure Code.
Part B includes analysis and interpretation of the articles of the Code, as well as tables and examples.
Specifically includes: General Provisions-Tax Register-Tax Information Certificate.
- Keeping Books and records-Submission of Declarations.
- Related party transactions-Tax audits.
- Determination of Tax-Jurisdiction for tax collection.
- Measures to ensure and enforce.
- Measures to secure debts to the State.
- Measures of enforcement-Solidarity Liability.
- Prescription of the right to collect taxes.
- Interest and fines-Procedural violations.
- Tax evasion violations-Fines for inaccurate or non-submission of income tax declarations.
- Fine for non-payment of withheld taxes.
- Obligations of third parties for EN.F.I.A.
- Special administrative procedure-Reasonable appeal.
- Adequate justification-Burden of proof-Tax certificate.
- Transitional provisions-Other provisions under the authority of the Ministry of Finance.

Free electronic update is provided.