The General Directorate of Taxes has expanded its exceptional voluntary tax settlement measure to include a new category of taxpayers, now allowing files that underwent tax audit and received an assessment schedule during 2026 to benefit. This decision officially brings tax audit files for the year 2026 into the settlement system. The General Directorate of Taxes has opened the door for a new category of taxpayers to benefit from this exceptional voluntary tax settlement measure. The measure now includes files that underwent tax audit and for which an assessment schedule was issued during the year 2026. The measure also covers individuals who received individual assessment schedules in 2026, provided these schedules resulted from tax audits conducted in 2026 or prior years. Specifically, eligible individual assessment schedules must have been registered during 2026. The measure also includes individuals who have had individual assessment schedules issued against them during 2026, provided these schedules result from tax audits conducted in 2026 or previous years.
New Settlement Scope Detailed
The General Directorate of Taxes issued a new directive on July 30, 2026. This directive provides supplementary clarifications regarding the implementation of the exceptional voluntary tax settlement measure. The directive provides supplementary clarifications on the implementation of the exceptional voluntary tax settlement measure, established by Article 93 of the Finance Law for 2026. The measure was originally established by Article 93 of the Finance Law for 2026. The July 30 directive confirms clarifications previously outlined in Directive No. 15, which was dated April 5, 2026. This amendment confirms clarifications from Directive No. 15 dated April 5, 2026.
The scope of application for the voluntary settlement was also amended by a decision issued on June 3, 2026. This decision supplemented an earlier one dated February 24, 2026. The scope of application was amended by a decision dated June 3, 2026, which supplemented a decision dated February 24, 2026. The amendment aims to expand the range of entities benefiting from the voluntary tax settlement. The amendment aims to expand the scope of benefiting from voluntary tax settlement.
The measure allows both individuals and legal entities to regularize their tax status for all taxes, rights, and duties that were due up to December 31, 2025. The measure allows individuals and legal entities to settle their tax status for all taxes, rights, and duties due up to December 31, 2025. The tax base for calculating this settlement is set at 8 percent. This 8 percent is applied to the sum of increases in taxable bases included in the relevant assessment schedule. The tax base for calculating this tax, set at 8 percent, is the sum of increases in taxable bases included in the relevant assessment schedule. Taxpayers can benefit from the settlement by subscribing to it and paying a single tax of 8 percent.
Payment Terms and Schedule Cancellation
Assessment schedules can be cancelled if full payment is made within 10 days of subscribing to the voluntary tax settlement. Taxpayers are able to benefit from this settlement by subscribing to it and paying a single tax of 8 percent. In instances of a full lump-sum payment, the issued assessment schedule is automatically cancelled within a maximum of ten days from the date of subscribing to the voluntary tax settlement. In case of full lump-sum payment, the issued assessment schedule is cancelled automatically within a maximum of ten days from the date of subscribing to the voluntary tax settlement. Assessment schedules can be cancelled after full payment within 10 days.
Taxpayers must subscribe to the voluntary tax settlement declaration and pay the single assessed tax. This single assessed tax can be paid either as a lump sum or through installments. The single assessed tax can be paid in a lump sum or in installments. Cancellation of the assessment schedule occurs only after the full payment of the single assessed tax has been completed. Cancellation of the assessment schedule only occurs after full payment of the single assessed tax.
For installment payments, a single declaration for this tax must be submitted. This declaration needs to include the total amount of rights due and the specific references to the individual assessment schedule. Amounts paid via installments are recorded by the tax collector in a deposit account. These funds remain deposited until the full payment of the declared tax is completed, with a deadline not exceeding December 31, 2026. Amounts paid in installments are recorded in a deposit account by the tax collector and remain deposited until full payment of the declared tax, not exceeding December 31, 2026. If the total amount is not fully paid before December 31, 2026, the paid amounts will be automatically allocated to settle the originally issued assessment schedule. If the total amount is not paid before December 31, 2026, paid amounts are automatically allocated to settle the issued assessment schedule.
Audit Resumption and Deadlines
All suspended tax audit operations are set to resume, according to the General Directorate of Taxes (DGI). The DGI decided to restart all such operations, regardless of their form or stage, until a settlement schedule is issued. The DGI decided to resume all suspended tax audit operations, regardless of their form or stage, until a settlement schedule is issued. Tax services must issue settlement schedules for these suspended audits by December 1, 2026. Tax services are required to issue settlement schedules for suspended audits by December 1, 2026. Each settlement schedule needs to be accompanied by a notice, delivered either by hand or registered mail with acknowledgment of receipt. This notice invites the taxpayer to subscribe to the voluntary tax settlement measure. The settlement schedule must be accompanied by a hand-delivered or registered mail notice with acknowledgment of receipt, inviting the taxpayer to subscribe to the voluntary tax settlement before December 31, 2026. Taxpayers have until December 31, 2026, to join this system. Additionally, tax audit procedures related to the exploitation of comparative statements must continue or be initiated if the relevant fiscal years are at risk of expiring.