Changing the provisions on the limitation of tax liabilities and reporting national tax schemes – this, among others, assumes a draft amendment published by the Ministry of Finance.
The draft amendment to the Tax Code and some other acts assume, among others A change in the amount of tax that can be paid by an entity other than the taxpayer himself (and his relatives). Currently, another entity may pay the amount of up to 1 thousand for the taxpayer. PLN, and after the changes it is to be a maximum of 5,000. zloty.
MF also proposes Increasing the amount of correction value that the tax authority can make ex officio. Currently, the tax authorities may correct the tax declaration, which results in a change in the amount of tax liability, overpayment, tax refund Or surplus tax for transfer or loss, if the value of this change does not exceed 5,000. zloty. After the changes it will be 10,000 zloty.
Recipes that arouse emotions
The project also includes changes in the provisions on the limitation of tax liabilities. This issue has long raised a lot of emotions, especially among entrepreneurs who indicate that treasury officials often artificially extend the limitation period, which is, in principle, 5 years.
“This project provides resignation from the premise of failure or suspension of the limitation period for the tax liability In connection with the initiation of fiscal criminal proceedings in the case of tax offenses of a depressing nature, where exposed to depletion or reduced public law receivable is the amount of 'low value', i.e. up to 200 times the minimum remuneration at the time of committing a criminal act and in the case of all tax offenses, whose committing is related to the failure to commit a tax liability project.
New rules for the limitation period
In addition, the Ministry of Finance plans that the “limitation period does not start, and the begins to be suspended from the date of submission of the application to supplement or rectify the decision refusing to supplement or rectify the decision of the first instance authority specifying the amount of tax liability or tax loss to the date of appeal or the expiry of the deadline for lodging an appeal”. In the justification, the ministry stated that such applications are submitted to lead to the limitation period of the obligation.
MF also wants to introduce a recipe to The 5-year limitation period for the tax liability was extended by 12 monthsif in a period less than 12 months before the expiry of the limitation period, the taxpayer made a correction of the declaration, in which he showed a reduction in tax, refund or increased its amount or loss or an increase in its value.
The project also includes provisions regarding the reporting of national tax schemes, i.e. MDR. The purpose of the changes – according to the justification – is, among others “Maximum relief of entities obliged to report by limiting reporting subject to the notification of national arrangements.”
“As part of the project of the MDR amendment It was not decided to completely exclude national arrangements from reporting (so -called national tax schemes) but on their limitation in several areas. The legislator, also taking into account the minimization of the burden of entrepreneurs – two years after the introduction of the designed changes will conduct an assessment in the functioning of the 'national' tax schemes reporting ('subject to the notification of domestic arrangements') in the context of added value, which is obtained by the treasury administration in connection with the obligation to submit information on domestic tax schemes (…) ” – the justification was written.
Tax cancellation before the date of payment
Among the other changes proposed in the amendment to the Tax Code is also the possibility of discontinuing tax before the deadline for its payment. The Ministry of Finance explained that such a relief will be “available on the same principles as the current redemption of tax arrears”.
“This institution is needed, among others, in the field of local government taxes, in which the tax liability arises as a result of the delivery of a decision determining the amount of this liability. In the case of taxes that are annual (from real estate, agricultural, forest), a taxpayer who has been imposed on the tax cannot currently apply for the use of the relief in the form of redemption of all or part of the tax. Relief until the arrears, and thus exposes to negative consequences, including criminal liability, “reads in the justification.
The draft act is to come into force from January 1, 2026. With the exception of some of the provisions that will come into force at a different time.
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