Tax Code amendment approved by the Council of Ministers

During the vote in the Sejm on the adoption of the amendment to the provisions of the Tax Code and the Tax Control Act, the majority of MPs voted in favor of the proposed changes. They are primarily aimed at implementing the content of the EU directive into national law. The changes are expected to improve the information exchange system between tax administrations of the European Union Member States. Check what changes are introduced by the amendment to the tax ordinance!

The amendment will not directly affect the taxpayers themselves, but the cooperation between the Polish tax office and other bodies representing European countries. Thanks to the new regulations, the procedure of claiming mutual receivables is to be facilitated. The exchange of information in the field of tax law will cover the information essential for the application and enforcement of regulations on taxes constituting the income of the state budget and local government. However, it will not apply to VAT, customs duties, excise duty, social security contributions, stamp duty or contractual receivables.

The changes also include a provision on the conditions for using the assistance of representatives of the EU Member States when delivering letters. As a consequence, it will be necessary to establish a tax authority, also in Poland, responsible for submitting letters to foreign representatives of the Member States - requests for information and requests for service. At the same time, the same authority will be obliged to provide information at the request of EU countries, within the scope specified in the Tax Ordinance.

The amendment to the provisions of the Tax Audit Act provides for the possibility of participation in tax and audit proceedings by representatives of authorities from the Member States. Of course, such representatives will first need to obtain the appropriate authorization from their home country from which they will be seconded. The procedures for conducting simultaneous tax audits in different EU countries are to be clarified. In this way, the changes to the regulations are to improve the effectiveness of the inspections carried out, and also to prevent the excessive extension of their duration.