The amendments to the General Tax Code were published in the Official Gazette of 28 September 2012 and entered into force on that date. The prominent features of the legislation are as follows: -   tax fraud threshold raised from 200 base salaries to 500 base salaries; -   statute of limitations for filing fraudulent tax returns is raised; -   deductions for amounts paid in cash are limited to an amount of 3 base salaries in order to stimulate taxpayers to request an invoice to support such deduction; -   possibility for the taxpayer to request private rulings electronically;...