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Increasing taxpayer confidence in tax authorities, including through the lowest number of business inspections, and at the same time greater efficiency and effectiveness of tax dimension and collection – this will be the effects of the new Tax Ordinance, which the MOF has just sent for consultations and arrangements.
The new tax code – according to the Department of Finance – will provide broader protection for the taxpayer and alter the relationship between taxpayers. 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 modified 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 consultation procedure, mediation or simplification of driving procedures), which will positively affect their development "- support the authors of the project.
The project also plans to 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 involving minimal tax amounts (up to 50 PLN)
"This means that about two-thirds of tax proceedings in these matters fall within a range of less than 5 PLN 000. The approval of such a model would always mean that 1/3 of the procedure will be carried out in a simplified model, "says OSR.
At the same time – as stated – in about 5%, due to the unlimitedness, there would be no place (non-opening of the procedure or discontinuance of the procedure), which will allow the focus of control activities (tax) on the most serious cases , including tax evasion and avoidance The proposed amendment – noted – will also reduce the costs of proceedings and save taxpayers time
introduction of consensual forms of tax matters (including mediation tax)
According to the 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 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 project – 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." [19659003] 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
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, which are to strengthen the taxpayer, include: Taxpayer Advocate, Local Tax Center Jurisdiction, Partial Decisions and Proceedings and the Principle of the Enforcement of the Law – 1965-19003 In addition, the draft new order for new solutions to protect the rights of the taxpayer in his relations with the 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 hoped that this law would 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". (PAP)
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