Issues related to the application of negative consequences for economic entities in case of the death of a natural person receiving passive income.

If a tax agent does not pay passive income (e.g., rental income) within 12 months, they are required to pay a 20% income tax.

In practice, an issue arises when the landlord passes away and the inheritance has not yet been accepted. As a result, the tax agent is unable to pay, and the tax is effectively paid late, with a higher rate of 20%. This leads to a disproportionate tax burden.

It is proposed to establish an exception for such cases in order to reduce the tax agent's burden.