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Changes to tax limitation periods and fiscal penalties

The act introduces shorter limitation periods for tax liabilities related to undisclosed income sources. It also changes the rules for limitation of fiscal offenses and introduces new financial obligations for offenders when public law claims become time-barred.
Key points
Reduction of limitation period to 5 years for liabilities from undisclosed income sources.
Extension of limitation period by one year when tax declarations are corrected to reduce tax or increase refunds.
Suspension of limitation period upon registration of compulsory mortgage or fiscal pledge.
New obligation to pay monetary equivalent of depleted public law claims when they become time-barred.
Changed rules for calculating limitation periods for fiscal offenses – from end of year of payment deadline.
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55%
VOTING RESULTS
2026-03-13
For 193
Against 238
Abstain 0
Full voting results open_in_new
gavel
Status:
Vetoed
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Additional Information
Rządowy projekt ustawy o zmianie ustawy - Ordynacja podatkowa oraz ustawy - Kodeks karny skarbowy.
Print number: PROJEKT USTAWY 2288
Process start date: 2026-02-26
Voting date: 2026-03-13
Voting no: 84
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
AI work logs for this document launch
Summary & Status

Key Questions about Changes to tax limitation periods and fiscal penalties

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 2288.

When did the legislative process begin?

The process officially started on 2026-02-26.

What are the main provisions?

Key points include:

  • Reduction of limitation period to 5 years for liabilities from undisclosed income sources.
  • Extension of limitation period by one year when tax declarations are corrected to reduce tax or increase refunds.
  • Suspension of limitation period upon registration of compulsory mortgage or fiscal pledge.
  • New obligation to pay monetary equivalent of depleted public law claims when they become time-barred.
  • Changed rules for calculating limitation periods for fiscal offenses – from end of year of payment deadline.

What is the specific legal status?

The current status is Vetoed.

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: Wniosek Prezydenta (weto)

Is this summary verified?

Yes. This content was analyzed by AI and verified by the Lustra Judge System on 2026-09-06.

Analysis and Potential Impact of PROJEKT USTAWY 2288

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.

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Taxes Courts and Law