The General Tax Law Codification Commission has prepared a new draft Tax Ordinance. The Commission points out that it aims to increase the efficiency of the implementation of tax obligations and to increase the rights of the taxpayer in its relations with tax authorities. The project is two times more extensive than the current law.
Changes in favour of the taxpayer
According to the draft, the taxpayer will be able to bring an appeal within the time limit 30 days, instead of 14-one hundred. At present, it must appeal the decision of the authority of the first instance and, according to the draft, the taxpayer could appeal the decision straight to the court. In the event that the tax was found to be indisputable, the facts would have to be settled in favour of the debtor. The provisions would also introduce a presumption of good faith of the taxpayer.
A new project would allow people to pay third for a taxable person: 5,000 PLN tax, arrears, interest on late payment, tax litigation and reminders.
There will also be changes in tax rulings. If many requests for individual interpretations in similar facts were received by the Minister of Finance, he would have to issue a general interpretation. He could also address legal questions to the Supreme Administrative Court if the judgments of the courts were divergent.
The project assumes that the Minister of Finance would have to issue official information on changes in tax rules and their impact on the situation of taxpayers. This information would be published in the Public Information Bulletin, and anyone who applied it would not have to worry about the consequences of the fiscal change.
It would also be possible to apply for tax remission even before the deadline for its payment.
Not all positive changes
The project assumes that commitments will expire to the maximum 25 years, not as now after 5 years.
Control on order of the taxable person
Complete novelty is a paid check on the taxpayer's order. Requesting the Office to issue a decision on the case and determine the tax to be paid. In that decision, the Authority would examine the whole dossier and not limit itself to what the taxpayer will present to him.