Appealing against an issued tax interpretation


Each entrepreneur may apply to the tax authorities with a request for an individual tax interpretation. The application specifies the actual or future state of affairs and indicates the position of the applicant himself in a given case. In the interpretation issued, the tax authority may agree with the entrepreneur's position or present its view - supported by applicable regulations. Issuing an individual ruling is not the final verdict of proper conduct. The applicant may challenge the view presented by the representative of the Ministry of Finance.

Individual interpretation is not binding on any of the parties

The tax interpretation issued by the tax authorities concerning an individual case is not binding. This means that it does not constitute a general interpretation of the law and does not oblige the applicant to act in accordance with the tax authority's indication. However, if the taxpayer aims to use the issued interpretation as a "protective shield", and the tax authority did not agree to the position indicated in the application, therefore, in the taxpayer's opinion, the interpretation issued is considered incorrect and he may request the tax authority to remove the violation of the law .

Appeal against the interpretation issued by the tax office

The summons to remedy the infringement of the law should be submitted in writing within 14 days of issuing the interpretation which is the subject of the appeal. In this way, the taxpayer enables the tax authority to re-verify the problem and respond to it. At this stage, the tax office may correct the errors in the interpretation or uphold its decision on the taxpayer's individual case. The answer should be issued within 14 days from the date of delivery of the summons to the tax authority.

Appeal against an individually issued tax interpretation

If the office maintains a position unfavorable for the taxpayer, the applicant has the option of further appealing against the decision of the authority by appealing to the voivodeship administrative court. However, it is not possible to skip the appeal path - summons to remedy the infringement.

The time limit for appeal expires on the 30th day from the date of receipt by the taxpayer of the response to the previously submitted summons. The challenged tax authority is also obliged to respond to the complaint within 30 days. Thus, he responds to the case again, and then transfers the assessment of the situation and documentation to the court competent for the applicant.

Simplified scheme of appealing against the issued tax interpretation

Appealing an individual interpretation issued by the office will cost the taxpayer about PLN 200. This is because the entry in the complaint submitted to the voivodeship administrative courts is payable.