The novelties referring to creating and submitting the financial statements for the business year 2022 are listed in Article 16, Paragraph 1 of the Law. Namely, there it is regulated that keeping business records and creating financial statements for a legal entity, i.e. entrepreneur, can be entrusted by contract in accordance to the law to a legal entity or an entrepreneur which is listed in the Register of Accounting Services Providers...
It should be noted that by having the TIN revoked, the entire business is blocked and that, in addition to the tax debt, costs only accumulate over time. The entrepreneur needs to act quickly, precisely and most importantly - persistently!
The concept of TIN, its use in the procedure and documents into which it is entered, the taxpayers who are required to have a TIN, the procedure, method, and deadlines for its determination, as well as the reasons for TIN revocation, are all outlined in the Law on Tax Procedure and Tax Administration, the Rulebook on Tax Identification Number, and the Rulebook on the Allocation of Tax Identification Number to legal entities, entrepreneurs, and other entities for whose registration the Business Registers Agency is competent...
