The proposed Law on Amendments to the Law on Tax Procedure and Tax Administration, prescribes that in order to ensure the uniform application of regulations within the jurisdiction of the Ministry of Finance, legislation on the implementation of these regulations (explanations, opinions, instructions, directions etc.) provided by the Minister of Finance or a person authorized by him shall be binding in the tax procedure of Tax Administration.

It is envisaged that these acts are published on the websites of the Minister of Finance and Tax Administration.

So far, the opinions of the Minister of Finance, although they were not legally binding, were of great significance in practice and the tax authorities in the most cases were acting in accordance with these official opinions.