I'm not versed in corporate taxes, but you're probably referring to a flat rate rebate on the client's taxes in case they don't bother declaring and proving all

I'm not versed in corporate taxes, but you're probably referring to a flat rate rebate on the client's taxes in case they don't bother declaring and proving all their expenses. The new system opens more doors for deduction, but they can still continue the way they did before. And flat rate deductions have always been accepted to cover cases where there was few or no expense in the first place, it's not an unintended effect nor a surprise, and it makes everyone's life easier overall. Edit: BTW in the new system there's still additional flat rate mechanisms at different levels. They really love it at the tax office.