OFFICIAL LEGAL TITLE
o zmianie ustawy - Ordynacja podatkowa
FREQUENTLY ASKED QUESTIONS
What is the official ID of this bill?
The official print number for this legislation is 10_1439.
When did the legislative process begin?
The process officially started on 2025-07-08.
What are the main provisions?
Key points include:
- You won't pay interest on tax arrears if a tax audit lasts longer than 6 months.
- This rule applies to the period after the initial 6 months of the audit until its completion.
- Exceptions: delays caused by the taxpayer or official deadlines are not included in the 6-month count.
- The new regulations also apply to ongoing audits at the time the law comes into force.
What is the specific legal status?
The current status is Enacted.
Where can I read the full text of this legislation?
The full official text is available at:
View full text
Is this summary verified?
Yes. This content was analyzed by AI and verified by the Lustra Judge System on 2026-01-30.
What is the impact of this bill?
We don't know, that is up to you to decide. Summarizing raw data with AI is fundamentally different from predicting socio-economic outcomes. As of 2026, we believe impact assessment strictly requires a human in the loop to verify and judge.