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Faster tax audits: time limits for authorities

New rules limit the duration of tax and customs audits. If an audit lasts longer than 6 months, the authority can no longer charge late payment interest for that additional period. The change also applies to audits already underway.
Key points
6-month limit: after this period, the authority loses the right to charge late payment interest for continuing the audit.
Excluded periods: suspension of audits, taxpayer-caused delays, and statutory deadlines for tax actions do not count toward the limit.
Retroactive application: new rules also apply to audits started within the last 6 months before the law enters into force.
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99%
VOTING RESULTS
2025-09-12
For 423
Against 1
Abstain 4
Full voting results open_in_new
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Status:
Became Law
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Additional Information
Rządowy projekt ustawy o zmianie ustawy - Ordynacja podatkowa.
Print number: PROJEKT USTAWY 1439
Process start date: 2025-07-08
Voting date: 2025-09-12
Voting no: 90
System Note: Lustra is free, publicly auditable civic infrastructure, with full source code available on GitHub. You are reading sterilized legislative data, processed by our radical neutrality engine to strip political spin and retain factual mechanics. We process only official government data. Original documents remain the authoritative source, always verify them if you can.
Summarized by: kimi-k2.5
Source data: api.sejm.gov.pl
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Summary & Status

Key Questions about Faster tax audits: time limits for authorities

A structured overview of the legislative process, official sources, status and civic context.

What is the official ID of this bill?

The official print number for this legislation is PROJEKT USTAWY 1439.

When did the legislative process begin?

The process officially started on 2025-07-08.

What are the main provisions?

Key points include:

  • 6-month limit: after this period, the authority loses the right to charge late payment interest for continuing the audit.
  • Excluded periods: suspension of audits, taxpayer-caused delays, and statutory deadlines for tax actions do not count toward the limit.
  • Retroactive application: new rules also apply to audits started within the last 6 months before the law enters into force.

What is the specific legal status?

The current status is Became Law.

Where can I read the full text of this legislation?

The full official text is available at: View full text

Where is the official voting record?

The official roll call vote is recorded at: voting record

What is the latest detailed status?

The latest detailed status is: Uchwalono

Is this summary verified?

Yes. This content was analyzed by AI and verified by the Lustra Judge System on 2026-09-22.

Analysis and Potential Impact of PROJEKT USTAWY 1439

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. Review our public AI processing logs for full transparency, and use Lustra to track active legislation for instant status push notifications.

CATEGORIES

Taxes