Rectification of tax decisions and its modes

Abstract

The article is focused on rectification of tax decisions and on an analysis of modes of this rectification, i.e. its supplementation, correction and “interpretation”. However, it should be stressed that rectification activities are applied accordingly to decisions. The author emphasizes many times in this study that the modes of rectification of tax decisions which are laid down in Articles 213–215 of the Tax Ordinance Act are intended to remove irrelevant defects. They can never lead to the elimination of ruling decisions from legal transactions. This puts them in contrast to the procedures for removing significant defects such as the revocation of a decision or its annulment.

Keywords

• rectification
• tax proceedings
• tax decision
• supplementation of tax decisions
• correction of tax decisions
• interpretation