The Ministry of Finance has published on government websites official tax explanations on new preferences applied due to the adverse economic consequences due to COVID-19.
These explanations present, in particular, the principles of the application of the solutions introduced in the various laws passed from March to June this year called "crisis shields".
The explanations relate to those solutions which have an effect on the rules on the establishment of tax obligations as a result of the preferential arrangements provided for in the individual discs.
The paper was divided into chapters dedicated respectively to income taxes, VAT preferences and other taxes (including solidarity, property tax, inheritance tax and donations).
The explanations were issued on the basis of Article 14n section 1 point 2 Tax Ordinance, which means that the taxpayer's application to the content of these explanations must not harm the person who applied it.
In addition, representatives of the Ministry of Finance declare that they are aware that the issue of even very extensive explanations will not allow any doubts that may arise in the application of the rules to be eliminated.
Therefore, with the publication of the explanations, there were announcements from representatives of the Ministry of Finance that any questionable situation would be decided in favour of taxpayers.
Therefore, it remains to be trusted that the declarations from the management of the MF will translate into a realistic manner of conduct of representatives of the tax administration performing the activities into "first front line’ – in direct service of the taxpayer.