Day 19 August on the website of the Government Legislative Centre, a draft regulation of the Minister of Finance was published amending the Regulation on types of letters not requiring signature or stamp by the user of the e-IRS.
A certificate of non-compliance in taxes is a document issued by the tax office at the taxpayer's request. That certificate shall, as at its date of issue, include information on unpaid tax obligations or that the taxable person has no tax arrears. The certificate is most often needed by individuals who carry out activities concerning personal or corporate finances.
Without a statement of non-compliance with taxes, there will be no exception to:
- the conclusion of a leasing agreement,
- purchase in instalments,
- applications for credit,
- sale of real estate,
- the need to check the new counterparty before establishing cooperation.
As we can see, the range of life situations in which a certificate may be necessary is quite broad. At this moment, the certificate is issued on request, which we as a taxpayer can submit in person, by post or by electronic mail. We're going to have to wait for a statement. 7 days. However, often these 7 We do not have days, as taxpayers are often unaware of the period of time that takes up such statements by tax authorities. However, there are positive changes in this direction.
According to the draft published in the preamble of the regulation, 19 August. taxpayers will be able to collect their own certificate of non-compliance.
Designed change section 2 The Regulation reads as follows:
„1) an application for which the Chief of the National Tax Administration has issued a letter automatically generated in the e-IRS, including a request for:
(a) a certificate of non-compliance with taxes or a statement of late payment (ZAS-W) based on Article 306e(1) Act dated 29 August 1997 – Tax Ordinance (Journal of Laws of 2021, item 1540, as amended[1])), hereinafter referred to as ‘Tax Ordinance”,”
This means that soon taxpayers will be able to obtain a certificate of non-compliance in taxes in a completely automated way, simply downloading them after logging in from the e-IRS platform.
However, as explained in the explanatory memorandum to the Regulation, the proposed solution is dedicated only to logged users of the natural person's account in the e-IRS, i.e. users who are natural persons who sign in to the e-IRS using a national node (including a trusted profile, personal profile) and a public mobile application.
Despite the limited access to this possibility, this should be seen as a positive step in fiscal relations, as it reduces bureaucracy and streamlines the process of obtaining a certificate of non-liability in taxes.
Author: Darya Bannaya
Younger tax consultant. Graduate of Law at the Faculty of Law and Administration of the University of Warsaw, graduate of Global Business, Finance and Management in Warsaw School of Economics. Winner of the Ministry of Finance competition “Tax of Leaders” 7. edition. Conducting trainings and conferences for foreigners in tax aspects of conducting and establishing business in Poland.
He specializes in tax law, advising clients on current matters relating primarily to income taxes.
Author and co-author of a tax law publication.
[1]) Amendments to the uniform text of the said Act were announced in Journal of Laws of 2021, items 1598, 2076, 2105, 2262, 2328; of 2022, items 835, 974, 1265, 1301.