01
Document overview
A consolidated overview of procedures covering voluntary disclosures, credit-balance refunds, government disclosures and extended record retention.
- Amendment effective 1 April 2026.
- Voluntary disclosures and refunds clarified.
- Record retention may be extended.
02
Scope and exclusions
Applies to
Applies across federal taxes and FTA procedures; the base regulation mainly applies from 1 August 2023 and Decision 17/2026 from 1 April 2026.
Limitations and exclusions
Does not replace the Tax Procedures Law or tax-specific rules; retention periods may be extended for a refund, audit or seizure.
05
Official primary source
Cabinet Decision No. 74 of 2023 · amended by No. 17 of 2026
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