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The new tax code – according to the Ministry of Finance – will provide broader protection for the taxpayer and will change the relationship on the taxpayer's line. The project was developed by the Commission for Codification of General Tax Law.
As we read in the regulatory impact study, it is expected that the new tax code will come into force on January 1, 2020. In RIA, it was pointed out that the Tax Code current, although it has been changed several times, does not correspond to current needs and standards
The new law aims to strengthen taxpayer confidence in tax authorities. "Proposals for new procedures will reduce the number of inspections for contractors (including through the introduction of a procedure for consultation, mediation or simplification of procedures), which will positively affect their development "- support the authors of the project
. improve the provisions governing the operation of the anti-avoidance clause. It also introduces a prescription on the amount and recovery of tax debts. And also the possibility of settling the overpayment in partial decisions and after the limitation period.
In addition, it assumes a simplified procedure in cases concerning tax obligations up to 5,000. zł. It also eliminates procedures regarding "insignificant" tax amounts (up to 50 PLN). According to the MF data provided in the AIR, it appears that 67 percent. tax proceedings were initiated in cases involving debts of up to PLN 5 000, including 5 per cent. in cases relating to minimal tax amounts (up to 50 PLN)
"This means that about two-thirds of the tax procedures in these cases are in a range of less than 5 PLN 000. Consent to such a model would always mean that 1/3 of the procedure will be carried out in a simplified model "- said OSR.
At the same time – as indicated – in about 5% of the cases, because of the unlimited, there would be no place (non-opening of the procedure or discontinuance of the procedure), this This will focus the control activities (tax) on the most serious cases, especially in the area of tax evasion and tax evasion. The proposed amendment – indicated – will also reduce the costs of proceedings and save taxpayers time
. introduction of consensual forms of tax issues (including tax mediation)
According to the authors of the draft, as a result of new regulations, there will be an acceleration and easier communication with taxpayers, thanks to widespread electronic communication
and the obligations of the taxpayer in the form of a catalog contained in a single legal act of statutory rank. This is to improve the relationship "between taxpayers and tax authorities, which are bad in the social sense". "The formulation of the rights and obligations of the taxpayer in the law will also affect the practice of applying the law, including the most important, to its interpretation" – it was written
In the draft – it was declared – "a number of new solutions are provided to protect the taxpayer's rights in its dealings with the tax authorities and will help to increase the efficiency and effectiveness of the tax dimension and collection." [19659002Ithasbeenaddedthatthesolutionsproposedintheprojectwillbringlong-termbenefitsespeciallyintheformofstabilizationoftaxrevenues
by the end of June this year. Finance Minister Teresa Czerwińska explained that the main assumption of the new tax order is the balance between the interests of the taxpayer and those of the tax authorities. According to the head of the Ministry of Finance, the new tax code should be the foundation of the new tax law and the basis of a simple, transparent and user-friendly tax system.
The solutions included in the project that must strengthen the taxpayer include: Taxpayer Rights Defender, Local Tax Jurisdiction Center, Partial Decisions and Proceedings and the Principle of the Sound Application of Law – said Chief from the Ministry of Finance. new solutions to protect taxpayer rights in its dealings with tax authorities. There is also As recently stated the Deputy Minister of Finance and the Director of the National Tax Administration, Marian Banaś, the new tax code will be an important step to make life easier for entrepreneurs because it will better protect taxpayers and influence relationships.
He added that MM hopes that this law will be passed this year.
He recalled that by changing the tax law, the Codification Commission "put at the center the entrepreneurs who are the driving force of the Polish economy." 19659021] (inforCookieWall = window.inforCookieWall || []). Push ([‘onLoad’, [‘Advert’, ‘Analytical’, ‘Profiling’] function (api, eventApi, dispatcherApi) {
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