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The Proposed New Tax Code The Department of Finance discussed consultations and arrangements. The project provides for a number of new solutions that serve to protect the taxpayer's rights in its dealings with tax authorities, while helping to increase the efficiency and effectiveness of the tax dimension and collection. The project was developed by the Codification Commission of the General Tax Code
Świtała recalled that the tax ordinance is an act containing general provisions of tax law and provisions on procedures, namely the manner in which this law applies. "The proposed regulation emphasizes not only the settlement of disputes and better information of citizens on tax provisions," said the director
adding that after the entry into force of this law, all tax regulations will be introduced. contain something like a + memorandum + information – general explanations about what the law is about. "Now, it is true that a justification is prepared for every act. During the work on the regulations, there are often many changes in the originally proposed provisions. – Świtała
"Such information is necessary, it will be transmitted in a language digestible for people and written in an understandable language. In particular, the information will cover the provisions relating to the average Kowalski, "said Świtała.
He stressed that the bill on tax taxes also includes the bill on the rights of the taxpayer." This will be a catalog of rights and obligations that the taxpayer has in our system, it will also be written in plain language "- noted the director.
As he added, the project also proposes mediation procedures at the tax office "Such a mediation procedure will be conducted, inter alia, by the taxpayer's rights mediator, or his deputies" – he stressed. "Mediation must help resolve tax disputes before their appearance or at a very early stage "
" We also offer a number of commercial solutions, for example we are planning a tax agreement that can be signed during a dispute "- stressed the director.As he explained, there are situations where it is difficult to qualify the assets or the question of dispute is the valuation of the company because there are several methods of realization and you have to make assumptions for the evaluation. "There is no regulation that determines which method to use or which economic assumptions to adopt, because it depends on the facts and therefore we propose to introduce a tax convention, based on which the valuation method of the company will be agreed with the taxpayer "- says Świtała. is that during the dispute many different experts will not be appointed, who make an asset valuation based on different methods and assumptions, which causes disputes to extend, "he said.
In the project, it is also proposed cooperation, which is to "open the taxpayer and tax authorities." He added that it is an expected solution for large taxpayers. Świtała explained that the issue was "transparency of the taxpayer, the non-application of tax optimization, and in return – the tax office gives him certainty about the regulations. "
The draft ordinance largely implements solutions solved by the courts … until now regulated by law; "in the courts there were tax litigation on similar issues, the courts worked on how to work on them and now we intro let's make these solutions by law "- he explained.
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