What is the official ID of this bill?
The official print number for this legislation is PROJEKT USTAWY 2287.
Tax Ordinance Changes: Easier Settlements, Remote Hearings, and Higher Payment Limits
The act introduces several simplifications in dealings with the tax office, such as the possibility of remote hearings and raising the limit for paying someone else's tax to PLN 5,000. It also changes the rules for stamp duty refunds and the procedures for tax offices to correct minor errors in tax returns.
Key points
The limit for paying taxes on behalf of another person (e.g., a family member) is increased from PLN 1,000 to PLN 5,000.
Tax offices can now conduct hearings of witnesses and parties remotely using video and audio transmission.
Stamp duty refunds will be simplified and processed without a formal decision within 2 months, with interest paid in case of delays.
The tax office can automatically correct errors in tax returns up to PLN 10,000, and taxpayers have 14 days to object.
A written justification is now required when submitting a tax return correction that results in an overpayment exceeding PLN 10,000.
Spouses with joint property can obtain tax certificates without the other spouse's consent by signing a declaration under penalty of perjury.
Introduction of in-absentia fiscal penalty tickets that can be delivered by mail and paid within 14 days.
Status:
Became Law
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