At a time when reforms both in the direct and indirect taxes areas are likely to be in place in the next couple of years, the 13th Finance Commission will submit its recommendations on sharing of the Central tax receipts between the Union and the states, tomorrow.

Commission Chairman Vijay Kelkar would submit the report, making recommendations on the devolution of the taxes between the Centre and the states to President Pratibha Patil tomorrow, official sources said today.

The report assumes importance as the new indirect tax regime-- Goods and Services Tax (GST) --is scheduled to be implemented from next fiscal, and the new Direct Tax Code (DTC) is likely to come into effect from 2011.