Tax authorities will gain access to bank accounts at a new stage
From 1 July, officers of the National Fiscal Administration will be able to gain access to data on a taxpayer's bank account if the preparatory proceedings is conducted.
Today, KAS may, upon written request, obtain information from banks concerning the controlled person or a party to tax proceedings when a tax inspection has been initiated or in the course of tax proceedings.
– From the beginning of July, such an option will also cover preparatory proceedings. KAS authorities will conduct such proceedings in the case of a justified suspicion that a prohibited act has been committed and after a formal initiation of preparatory proceedings – explains Piotr Kalemba, a tax advisor and experienced manager cooperating with Thedy & Partners.
The Ministry of Finance emphasises in the published announcement that the amended provision of Article 48 of the Act on the National Fiscal Administration cannot be applied without a justified reason and without any connection with the committed acts, which are the subject of preparatory proceedings conducted in the case of a person suspected of committing these acts.
Changes in this respect are part of the Polish Deal package.