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Increasing Taxpayer Confidence in Tax Authorities, Including Through Reduced Number of Corporate Inspections and Greater Efficiency and Effectiveness of Tax Assessment and Collection, the new tax ordinance, which the Ministry of Finance has just sent for consultation and provisions, provides for new tax protection for taxpayers. and will change the relationship on the line of the tax-payer. 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 current Tax Code, although that it has been amended several times, does not correspond to current needs and standards
The new law aims to increase taxpayer confidence in tax authorities.
Proposals for new procedures will reduce the number of inspections for contractors (including through the introduction of a procedure of consultation, mediation or simplification of procedures), which will positively affect their development
– the authors of the project support
. in. 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 with regard to 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 2/3 of the tax procedures in these matters are less than 5 thousand. zł. Assuming with caution that only half of the parties to the proceeding will accept such a model, it would mean that 1/3 of the procedures will be performed in a simplified model
– OSR proclaims
At the same time – as reported – in about 5%, cases with because of the unlimited, it would not be necessary to conduct a procedure (failure to open or dismissal), which would allow to focus the control (fiscal) 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 matters (including tax mediation)
According to the authors of the draft, as a result of new regulations, communication with taxpayers will be accelerated and facilitated through the popularization of electronic communications
. and the taxpayer's obligations 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 wording of the rights and duties of the taxpayer will also influence the application of the law, including the most important, to its interpretation
– it was written
In the project – it was stated – that a number of new solutions are provided for the rights of the taxpayer in his dealings with the tax authorities and will help to increase the efficiency and effectiveness of the tax dimension and collection. "
It has been added that the solutions proposed in the project will bring long-term benefits, especially in the form of stabilization of tax revenues
At the end of June of 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, which are to strengthen the taxpayer, include: Taxpayer Advocate, Local Tax Center of Competence, Partial Decisions and Proceedings and the Principle of the Sound Application of the Law – 1965-19003 In addition, the proposed new order for new solutions to protect taxpayer's rights in its relations with tax authorities. There is also As recently declared Deputy Minister of Finance and Head of the National Tax Authority Marian Banaś, the new tax code will be an important step to make life easier for entrepreneurs because it will provide better protection for taxpayers and to influence relations
He added that MM hopes that this law will be adopted this year.
He recalled that by amending the tax law, the Codification Commission "put at the center the entrepreneurs who are the driving force of the Polish economy." 19659003] PAP / mail
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