Amendment to excise legislation introduces higher fines for fiscal misdemeanour. Fees may even be two and half-times higher than today and may be approx. 14,000 PLN. Changes also eliminate unlimited binding excise information.
The amendment hides changes to the IRS Penal Code. Article 48 section 2 the code allows a fine to be imposed in a mandate ruling within five times the minimum remuneration. So far, it's been twice, which is in 2021 5,600 PLN.
The amendment is intended to relieve the courts by punishing the wider scope of prohibited acts as fiscal misdemeanour, instead of bringing the prosecution to court with an indictment or with a request for consent to voluntarily surrender.
The problem is that this assumption may also penalise lower charges, such as the failure to send a zero tax return.
The amendments also eliminate the unlimited binding excise information (WIA), introducing the validity of the WIA to 5 years. The decisions on the issue to date classified through the Combined Nomenclature (CN) and the Polish Classification of Construction Objects (PKOB) will now also be passed by section, group, class, category, subcategory or Polish Classification of Products and Services (PKWiU).