First draft of the new tax ordinance revealed

Codification Committee finished work on a new tax ordinance bill. The document has recently been published on government website. Preparing the draft of the new act regulating tax law in Poland is a massive task and took Committee members three long years. Tax ordinance is one of the most important legal acts shaping economic reality in Poland. It governs all things related to taxation: levies, tariffs, rules of tax collection, fiscal obligations and penalties for non-compliance, etc.


The tax ordinance which is currently in force is from 1997. In the twenty years of its existence it has been amended on numerous accounts. Tax experts and entrepreneurs alike have been saying for a long time that Polish fiscal law is complicated, difficult to follow and understand, keeps changing constantly and that tax regulations in Poland should undergo a reform. Work on a new tax ordinance begun three years ago, and was initiated by the government of Ewa Kopacz.


The draft of the new bill consists of over 250 pages and is accompanied by 40 regulations. The new legal provisions will now be discussed by the Ministry of Finance officials, tax experts, and the public. As for now, the date the new law could come into effect is January 2019.


How is the new tax ordinance going to be different from the fiscal regulations that are currently in force? Lawmakers want to improve the relations between taxpayers and tax officials and make Polish companies approach fiscal authorities with more trust and confidence than today. Taxpayers’ rights and obligations are to be clearly stated. Another aim is decreasing the cost of tax collection. Regulations with regard to granting power of attorney are to change as well.


Considering the impact tax ordinance act has on everyday activity of all companies in Poland, the reform of the fiscal law is one of the biggest challenges ahead of the government.




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