Changes to tax debt limitation periods: shorter terms for smaller amounts
The draft law changes the rules for the limitation of tax debts. The basic limitation period will be shortened from 5 to 3 years, meaning smaller tax arrears will expire faster. For larger amounts and in cases of tax fraud, the limitation periods will remain longer or be extended.
Key points
The basic limitation period for tax debts will be shortened from 5 to 3 years.
Tax debts exceeding 1 million PLN will be subject to a 5-year limitation period.
In cases of tax fraud or tax avoidance, tax debts will be subject to a 10-year limitation period.
The changes aim to increase legal certainty for citizens and businesses.
The new regulations will not apply to tax debts incurred before the law comes into force.
55%
VOTING RESULTS
2024-07-26
For
237
Against
190
Abstain
1
Previous:
Rejected
Status:
Immediate Rejection
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