The Finance Law for fiscal year 2026 introduces significant reforms aimed at modernizing the tax base and strengthening the digitalization of audit procedures at the Directorate General of Taxes (DGI).
Among the major changes, businesses should pay close attention to the revised withholding tax schedule, the extension of mandatory e-filing to the entire portfolio of Large and Medium Enterprises, and the clarification of the deductibility rules for foreign technical assistance fees.
Our firm recommends that finance departments carry out a preventive compliance audit this quarter to adapt their accounting information systems and avoid penalties for late filing.