Draft Act amending the Act – the Tax Penal Code was included in the list of legislative and programming works of the Council of Ministers. The amendment envisages a number of changes to combat tax mafias.
The Ministry of Justice, in cooperation with the Ministry of Finance and the Ministry of Entrepreneurship and Technology, has prepared a bill that will allow effective countering of organised crime, especially fiscal crime. New solutions aimed at criminals cheating on taxes, duties or excise duties are a continuation of actions that have been successful, among others, in the fight against VAT-related crimes.
Wide-ranging tax fraud is stealing from Poles who pay their taxes fairly. The state budget, i.e. indirectly all citizens, loses on this every year one hundred one billion Gold. The size of the grey zone in Poland reached in years 2010-2015 12-14% Gross Domestic Product, or about 280,000,000,000 PLN A year.
After 2015 This situation is improving. With the fight against VAT crimes, which enabled the Ministry of Justice to amend the Criminal Code, VAT revenues to the state budget increased in 2017 o 30,000,000,000 PLN, So about the law one fourth compared to the previous year. This is more than annual expenses for the “Family” programme 500+”.
This was possible by strengthening the penalties for VAT offences and effectively combating them.
Another action is the far-reaching changes in the Tax Penal Code. They are necessary because obsolete law (Law – Tax Penal Code from 10 years has not undergone a deeper amendment) makes huge amounts of money instead of social goals, for example, to the pocket of criminals cheating on taxes, duties or excise duties.
Crimes of this kind, such as illicit trafficking in alcohol, cigarettes and electronics or illegal gambling, are often organised and cross-border crime. A new, more effective weapon is needed to fight this dangerous crime.
Loss of vehicle used for the crime
The court will be able to take the smugglers and transfer the car (personal, delivery or TIR) to the Treasury whenever smuggled goods are detected in the vehicle, regardless of how the contraband is hidden. Today, the vehicle is only forfeited if it has been specially processed for smuggling purposes - equipped with special boxes.
After changing the regulations, the smuggler will also be able to lose the car when, for example, he hides the smuggled items in the seat headrest, so without major vehicle modifications.
Closure of criminal business
After the changes, the court will also be able to order – as a criminal measure – a ban on the conduct of certain economic activities, e.g. a liquor warehouse.
Sharpening for repeat offenders
It is sufficient for an extraordinary penalty to be tightened in the case of repeat offenders to be sentenced to at least a final sentence 6 the months of imprisonment or 6 months of restrictions on freedom or minimum fine 9,000 PLN. As today, there will be no need for prior enforcement or payment of a fine, which criminals are taking advantage of, for example, by delaying payment of a fine.
Severe fines for the greatest fraud
Minimum fine for fiscal criminal offence, where the depreciation value for the Treasury exceeds 1,000,000 PLN, increase from 750 PLN to 7,500 PLN. In general, the lowest fine will be 1,500 PLN.
Longer limitation period
Cheaters cannot count on no punishment over time. After the initiation of proceedings against them, the limitation period for the offence will in any case be extended by 10 years. Currently, for most offences, the limitation period can only be extended by 5 years. However, in the case of tax offences, the limitation will follow 4 years, not after 3 Like we do now.
Appropriate responsibility
Amount of penalties fiscal criminal offence depends on the scale of fraud, and especially the value of depletion. The Tax Penal Code defines the small, large and great value of the damage caused by the crime. These categories depend on the level of the threat of punishment, but also on the level of sanctions imposed by the court.
The project lowers the different thresholds, thus giving the courts the opportunity to impose stricter penalties. ‘Small’ value fiscal criminal offence will be 225,000 PLN, not until 450,000 PLN Like we do now. High value – from 675,000 PLN, instead of from 1,125,000 PLN.
Great value – from 1,125,000 PLN, Not like today from 2,250,000 (the values not subject to limits are the basic type of crime).
Flexible fines and fines
The draft raises the upper limit of the fine imposed by a mandate for fiscal misdemeanour. Today, a fine can be imposed or a mandate of up to 225 PLN to 4,500 PLN. After change — from 110 PLN for the slightest offense to 11,250 PLN for a misdemeanor causing great losses.
Liability for persistent non-payment
The notorious tax evasion is now always treated as an offence, no matter how much the backlog is. The project has a demarcation in this area. Persistent non-payment of taxes to a small amount exceeding 112,000 PLN will remain an offence for which a fine of the amount of 110 PLN to 45,000 PLN. When the default exceeds 112,500 PLN, becomes a criminal offence punishable by fines from 1,500 PLN to 54,000 PLN.
Punishment for lack of accounting documents
In the light of the proposal not to keep books and documents in the company until the limitation period, the tax obligation will be punishable by a fine whose lower limit is 1,500 PLN. It's not even criminal today.
Combating Internet Trafficking
Internet acquisition of cigarettes and tobacco from illegal sources is now practically impunityless. After the amendment of the rules, it will, depending on the scale of the case, become an offence or crime punishable by fines even to 7,200,000 PLN.
Taking counterfeit excise will be a fence
Tax mafias use counterfeit tax marks (e.g. cigarettes or alcohol) and false authorizations to collect authentic banderol to deceive the state. Today, only persons who illegally own, store, transport, transfer or transfer excise goods can be held liable for criminal charges.
After the changes, the penalty will also be imposed, for example, on the acquisition of illegal excise duties, on assistance in hiding them or on admission to storage. These acts referred to colloquially as a fence will be punishable by fines even to 21,600,000 PLN, punishment for imprisonment to 2 years or both.
Penalties for secret transfer of money
Transporting from abroad a large sum of foreign exchange funds (e.g. money, gold, platinum) without notification is a mere offence today. Under the proposed provisions, if the value of the undeclared motto exceeds 210,000 PLN, will be a criminal offence punishable by fines even to 21,600,000 PLN. With a smaller amount of smuggled motto, the act will be treated as fiscal misdemeanour, fined from 110 PLN to 45,000 PLN.
Combating illegal gambling
Not only will it be punished to organize or run illegal gambling (e.g. “one-armed bandits”) but also to rent premises under such a course. The penalty will be fined from 1,500 PLN to even 10,800,000 PLN.
„voluntary disclosure” no change to the ordinary taxpayer
In the case of apparent tax offences committed by e.g. companies carrying out cantor activities, it will not be possible to comply with the penalty by expressing voluntary disclosure, at the time the investigation was initiated to investigate a criminal offence. Until now, it was a gateway that the perpetrators could use, for example, money laundering crimes. It is also about tackling the potential threat of terrorist financing.
However, the proposed regulation does not apply to situations of minor errors made by taxpayers, e.g. when submitting a PIT or VAT declaration. The rules here remain unchanged.