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Ministry of Finance Reviews Proposed New Tax Order for Consultations and Arrangements
Project Provides a Number of New Solutions That Protect Taxpayer Rights in Its Relationships with Tax Authorities and Help Increase Taxes efficiency and effectiveness.
The project was developed by the Codification Commission of the General Tax Code
As we read in the regulatory impact study, it is expected that the new tax code will enter into force on January 1, 2020.
the current tax order, although it has been amended several times, does not meet current needs and standards. The new order is intended to introduce mechanisms that "would reconcile the public interest and the taxpayer's interest".
to improve the provisions governing the operation of the anti-avoidance clause. It also introduces a prescription of the amount and recovery of tax obligations. And also the possibility of ruling on the overpayment in partial decisions and after the limitation period. Introduced 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). It also reduce the costs of procedures – in connection with the introduction of consensual forms of tax issues, including According to the authors of the project, the new regulations will accelerate and facilitate communication with taxpayers through the popularization of communication electronic.
OSR stresses that it is necessary to define the rights and obligations of the taxpayer in the form of a catalog included in a legal act. statutory. 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." [19659003Ithasbeenaddedthatthesolutionsproposedintheprojectwillbringlong-termbenefitsnotablyintheformofstabilizingtaxrevenues
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