Fiscal secrecyinformation on the tax situation of contractorsprotection of fiscal secrecytax consequences of contractors dishonestytax due diligencetax verification of contractorsFiscal secrecy versus protection of contractors
January 31, 2023
Tax Ordinance provisions allow all taxpayers to obtain detailed economic and commercial information about their contractors. The law permits exceptions to fiscal secrecy when disclosure of information is deemed to have greater legal importance. An exemption from fiscal secrecy can be granted to a specific entity upon request for information in the form of a certificate by a business owner, who is a contractor of a taxpayer, regarding events that the taxpayer was required to report in their tax declaration as per tax law provisions.