Electronic voluntary disclosure is still effective
As of 5 October, Article 16 § 4 of the Penal Fiscal Code has a new wording. It provides that persons who have committed a misdemeanour or fiscal offence shall submit a notice in writing or orally into minutes. Thus, doubts have arisen as to the electronic form of filing voluntary disclosure.
– This option is still possible and, most importantly, effective. This means that a voluntary disclosure may be submitted e.g. via e-PUAP or via the e-Fiscal Office platform. This has also been confirmed by the Ministry of Finance in its announcement, pointing out that the justification to the bill on electronic delivery (which introduced the aforementioned change in the Penal Fiscal Code) unambiguously indicates that the change in the terminology used in the provisions of the law – consisting, inter alia, in the replacement of the word “in writing” with the expression “in the written form” – was intended to balance the paper form with the electronic form – emphasises Michał Nielepkowicz, tax adviser, partner in Thedy & Partners.