Thedy & Partners examines the draft amendment to the Tax Ordinance: This is an exceptionally meticulously consulted draft
The draft amendment to the Tax Ordinance was made public on 13 June 2023 with the simultaneous information that this is the version on which pre-consultations are ongoing. These will be conducted until 31 August.
– According to the announcements of the Ministry of Finance, there will be additional public consultations before the draft is sent to the Sejm, and the draft is to be sent to the parliamentary works of the next term of the Sejm. It must be admitted that we have not seen such long consultations on the amendment of the regulations in practice for a long time. Let’s hope that they bring good results and that the amendment is indeed subject to the works of the next term of the Sejm,” assesses Dawid Charkiewicz, a consultant at Thedy & Partners.
The draft amendments are very extensive and run to 68 pages. According to the MF, the premise of the draft is: “simplifying procedures, increasing the efficiency of tax authorities and improving relations between taxpayers and tax authorities”. The planned effective date of the key changes is: 1 July 2024 (except for a few changes).