Simply put, the “roll-back” of the APA is understood to mean that the outcome of the APA is applied to previous filed tax years not included within the original scope of the APA. [...] Are issues where there is already an audit See In the domestic legislation of North Macedonia settlement between the tax authority and the detailed there are no provisions for an audit settlement - taxpayer covered within the scope of MAP? explanation between the tax authorities and the taxpayers 9. [...] Are taxpayers allowed to request MAP assistance in See According to the provisions for mutual agreement cases where the taxpayer has sought to resolve the detailed procedure in the concluded DTCs, the request to issue under dispute via the judicial and explanation initiate a mutual agreement procedure may be administrative remedies provided by the domestic submitted independently of the remedies -. [...] Are there any model timeframes for the steps See When the competent authority receives a request to start a taken by your competent authority from the detailed mutual agreement procedure, it verifies whether the receipt of a MAP case to the resolution of the explanation request is admissible and the taxpayer’s objections are - case provided to taxpayers? justified. [...] Are the roles and responsibility of the MAP See Information in the Annual report of the Public Revenue office publicly available, for example, is the detailed Office - mission statement of the MAP office available explanation in the annual report of the organisation? 23.
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