What is the official ID of this bill?
The official print number for this legislation is PROJEKT USTAWY 2288.
Changes to tax limitation periods and fiscal penalties
The act introduces new rules for tax liability limitation periods, including for undisclosed income. It also changes fiscal penalty regulations – even after a tax debt expires, the perpetrator may be obliged to pay its monetary equivalent.
Key points
The limitation period for establishing tax liability on undisclosed income is 5 years from the end of the calendar year following the year the tax obligation arose.
Suspension of limitation during forced mortgage or tax lien – the period resumes only after property seizure or lien removal.
One-year extension of limitation period when correcting declarations that reduce tax or increase refunds – further extension possible for repeated corrections.
Obligation to pay the monetary equivalent of the evaded public law liability in case of its limitation – applies to specific situations in the Fiscal Penal Code.
The limitation period for the punishability of fiscal offenses, if proceedings are initiated, is 5 years (for offenses under Art. 44 § 1 item 1) or 10 years (for offenses under Art. 44 § 1 item 2) from the end of the basic period.
55%
VOTING RESULTS
2026-03-13
For
193
Against
238
Abstain
0
Status:
Vetoed
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