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End of Long Tax Audits: Interest After 6 Months

A new law introduces a rule that if a tax or customs audit lasts longer than 6 months, the tax authorities must pay interest for the delay. Citizens and businesses gain protection against prolonged audits, with interest accruing from the 7th month until the audit ends. The law also covers audits started within 6 months before its effective date that are still ongoing.
Key points
Tax or customs audits lasting more than 6 months will result in interest payments to the taxpayer.
Interest accrues from the 7th month of the audit until its conclusion.
The 6-month deadline excludes periods of suspension or delays caused by the taxpayer.
The new rules also apply to audits started within 6 months before the law takes effect that are still ongoing.
The law enters into force 14 days after its announcement.
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VOTING RESULTS
2025-09-12
For 423
Against 1
Abstain 4
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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