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New rules for publishing tax interpretations by local governments

The law requires mayors, district heads, and regional marshals to send their tax interpretations to the National Tax Information. This will make all interpretations available in one public online database, making it easier for citizens and businesses to find consistent information on tax rules. The new rules also apply to interpretations issued since the beginning of 2025, but with different deadlines for submission.
Key points
Local officials must send their tax interpretations to the National Tax Information.
All interpretations will be published in one central public bulletin online.
The rules also cover interpretations issued from January 1, 2025, with deadlines by end of 2026 or March 2027.
Interpretations issued before 2025 are not affected – no need to resend them.
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2026-04-30
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Became Law
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Additional Information
Rządowy projekt ustawy o zmianie ustawy - Ordynacja podatkowa.
Print number: PROJEKT USTAWY 2352
Process start date: 2026-03-12
Voting date: 2026-04-30
Voting no: 14