On 28 August 2012, the Official Gazette No. 618 published Government Ordinance No. 16 for amending the Fiscal Procedures Code. The main amendment introduced is that, with effect from 1 November 2012, the order of paying (i) tax liabilities assessed by tax authorities and (ii) fines of any kind is, by exception, chosen by the taxpayer. The existing general rule on the order of paying tax liabi…