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Taxes. statute of limitations. Return on changes in the Tax Ordinance – Ministry of Finance about the project

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Such a project will not be processed, the Ministry of Finance announced on Tuesday. It is about a draft amendment to the Tax Ordinance, which provided for changes in the suspension of the limitation period for tax liabilities. They were assessed as unfavorable for taxpayers.

In the second half of June this year. A preliminary draft of the Act amending the Tax Ordinance Act and certain other acts was submitted for consultation. Some records raised serious doubts. As indicated by the Ministry itself, the proposed solutions include, among others: introduction of new grounds for suspending the limitation period for a tax liability – in a situation where the customs and tax office undertakes a customs and tax inspection.

Currently, this is only the case when penal and fiscal proceedings are initiated. “Currently, the limitation period is suspended only by lodging a complaint to the administrative court, unless the authority takes special action beforehand (securing the liability, international exchange of information or initiating criminal fiscal proceedings). Therefore, the authorities must carry out an inspection and then issue a decision specifying the tax liability – and in both instances – before the expiry of the limitation period” – explained Piotr Kołodziejczyk, attorney and tax advisor, Senior Manager in the EY Tax and Litigation Team and Katarzyna Ziomek, Senior Consultant in the EY Tax and Litigation Team.

Przemysław Hinc, a tax advisor, pointed out – with regard to the proposal of the Ministry of Finance – that “it is very dangerous that this (initiation of the inspection – ed.) may happen just before the end of the limitation period, i.e. in the last, fifth year, and even on December 31 of this fifth year. – This is certainly a mechanism that works against taxpayers – pointed out Hinc.

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Prime Minister Mateusz Morawiecki and Minister of Finance Magdalena RzeczkowskaPAP/Piotr Polak

MF: Such a project will not be processed

Ministry of Finance on Monday in response to questions from TVN24 Biznes wrote that “the draft act amending the Tax Ordinance Act and some other acts is subject to pre-consultation, so it is a preliminary proposal for changes in tax codeThe ministry added that the purpose of the pre-consultation is to obtain comments and opinions on the proposed changes.

“The issue of suspending the limitation period of the tax liability will be re-examined comprehensively in order to develop the best possible solutions,” explained the Ministry of Finance. “We emphasize that the aim of the project is not to extend the duration of customs and tax inspections. The Ministry of Finance monitors the duration of customs and fiscal inspections so that these inspections are carried out in the shortest possible time” – it was emphasized.

Meanwhile, on Tuesday, the Ministry of Finance announced that the project would not be processed. “The list of legislative works of the government has not included changes in #OrdynacjaTax. Such a project will not be processed” – we read in the entry of the Ministry of Finance.

This information was also confirmed by Łukasz Schreiber, chairman of the Standing Committee of the Council of Ministers and chairman of the Team for Programming Government Work. “All the hysteria related to the project, which was not even considered by the Government Works Programming Team, is simply ridiculous” – assessed the minister.

Main photo source: PAP/Piotr Polak

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