We would like to bring to your attention the Presentation of amendments and additions to the Tax code effective from or coming into effect in 2015 (including retroactive ones) pursuant to the following Laws of the RoK published at the end of 2014:

  • No 271-V dated 29 December 2014 “On introduction of amendments and additions to certain legislative acts of the RoK related to Subsurface Use”;
  • No 269-V dated 29 December 2014 “On introduction of amendments and additions to certain legislative acts of the RoK concerning the radical improvement of the business environment in RoK”;
  • No 257-V dated 28 November 2014 “On introduction of amendments and additions to certain legislative acts of the RoK related to taxation”;
  • No 239-V dated 29th September 2014 “On introduction of amendments and additions to certain legislative acts of the RoK related to separation of authorities between the levels of the state administration”;
  • No 233-V dated 4 July 2014 “On introduction of amendments and additions to certain legislative acts of the RoK related to improvement of criminal-procedural law”;
  • No 227-V dated 3 July 2014 “On introduction of amendments and additions to certain legislative acts of the RoK concerning issues related to improvement of criminal law;
  • No 210-V dated 18 June 2014 “On introduction of amendments and additions to certain legislative acts of the RoK on issues related to the state regulation of manufacture and circulation of ethyl alcohol and alcoholic products”;
  • No 209-V dated 12 June 2014 “On introduction of amendments and additions to certain legislative acts of the RoK on improvement of the investment climate”;
  • No 208-V dated 10 June 2014 “On introduction of amendments and additions to certain legislative acts of the RoK on issues related to “Park of Innovative Technologies” innovation cluster”;
  • No 177-V dated 7 March 2014 “On introduction of amendments and additions to certain legislative acts of the RoK on issues related to rehabilitation and bankruptcy, taxation”;
  • No 152-V dated 5 December 2013 “On introduction of amendments and additions to certain legislative acts of the RoK related to taxation”;

The materials were prepared taking into account the clarifications basedon explanations of the State Revenue Committee of RoK Ministry of Finance.

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