The Ministry of Economy and Finance (“MEF”) has issued Prakas No. 009 on the Reclassification of Taxpayers under the Self-Assessment Regime (or the Real Regime of Taxpayers) dated 12 January 2021 (“Prakas No. 009”). Prakas No. 009 applies to all taxpayers who have registered from 12 January 2021.
Prakas No. 009 aims to replace and reclassify the categorisation of taxpayers set out in Prakas No. 025 on the Classification of Taxpayers under the Self-Assessment Regime (or the Real Regime of Taxpayers) dated 24 January 2018.
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