It is already here – a draft of a major amendment to the Tax Ordinance

The draft is nearly 70 pages long. Dawid Charkiewicz of Thedy & Partners has analysed the draft and lists what changes have been included. These include:

• the possibility of settling certain tax cases at the taxpayer’s request in a simplified procedure,
• the possibility to remit tax before its due date, without waiting for tax arrears to arise,
• possibility to pay tax for a taxpayer by persons who are not his/her immediate family up to the amount of PLN 5 000 (currently up to PLN 1 000),
• abolition of the requirement to file an application for acknowledgement of an overpayment in case it results from the correction of a declaration,
• simplification of the procedure for ex officio adjustment of declarations by the tax authority in the course of checking operations,
• abolition of the powers of the head of the tax office to carry out tax inspections in favour of extending the powers of the tax authority in the course of checking operations,
• tightening the system to prevent the use of the financial sector for tax evasion by, inter alia, extending the possibility of blocking to new categories of accounts,
• introduction of new prerequisites for suspension of the tax liability limitation period,
• clarification of the provisions on tax legal succession with regard to the takeover or transfer of the enterprise of an entity under restructuring referred to in the BFG Act,
• introduction of cascade tax liability of members of the management board of a capital company that is a general partner of a limited partnership or a limited joint-stock partnership for the arrears of that limited partnership or limited joint-stock partnership,
• the possibility of assessing the tax liability of a capital company deleted from the register during tax proceedings in a decision on the tax liability of management board members for the arrears of such companies,
• introduction of a time limit for validity of tax interpretations,
• changes to the fee for issuing interpretations by diversifying it and adjusting it to the type and size of the applicant,
• clarification of when individual interpretations may be replaced by tax explanations made available to the public,
• introduction of an obligation to electronically request individual interpretations for professional entities,
• introduction of a mechanism of automatic valorisation of the amount of the fee for issuing a security opinion,
• introduction of a new institution – binding classification information.