The Government Approves New Tax Ordinance

The government of Prime Minister Mateusz Morawiecki officially approved the draft of the bill that is to become the new Tax Ordinance. The provisions stipulated in the act legally regulate all aspects of taxation in Poland. It is clearly one of the most important official documents and certainly the most significant one from the point of view of an entrepreneur.

The important step on the legislative path of the new Tax Ordinance Act was announced by the Minister of Finance Teresa Czerwińska. When working on the bill draft, government experts wanted to strengthen the position of the taxpayer appearing before fiscal authorities. The new provisions concern such matters as mediation and consultations with regard to the tax effects of business transactions.

What are the Major Points in the New Tax Ordinance:

New solutions will be introduced, such as a tax agreement (regarding complex disputes between taxpayers and the authorities) and a Cooperation Programme through which tax offices will receive more information about the taxpayer’s plans and operations and the taxpayer will ensure the legality of their actions. Moreover, officials want to move towards more developed electronic communication.

This is not the only new development coming from the Ministry of Finance. During the same press conference, Minister Czerwińska announced the approval of a bill introducing the Taxpayers’ Ombudsman. The body will be, as the lawmakers informed, “an independent professional to whom the taxpayer will be able to turn for help when contacting fiscal administration”. However, the Ombudsman will only provide assistance to microentrepreneurs and individuals.

Revamping the Tax Ordinance Act is a significant task, as it is one of the most complex collections of legal provisions in Polish legislation. The decision to provide substantial amendments was made five years ago. The new regulations are planned to come into effect on 01 January. The act on Taxpayer’s Ombudsman is to become effective one year earlier, on 01 January.