The tax office will reach the taxpayer even after years. This is what the ministry wants
Although experts submitted numerous comments, the Ministry of Finance presented a new proposal for changes to the Tax Ordinance and the Fiscal Penal Code. The most controversial provisions have not been removed, writes Puls Biznesu.
The tax office will punish you even years later
This is a provision that allows the taxpayer to be penalized even after the tax statute of limitations has expired. Currently, this occurs after 5 years. According to the new regulations, the tax office will theoretically be able to demand payment of overdue debts with interest even after this period. According to experts, this will make the institution of limitation only a theory that has nothing to do with reality.
Deputy Minister of Finance, Jarosław Neneman, reassures on his LinkedIn profile that the regulations are intended to hit real criminals, not ordinary citizens.
Initiating proceedings with the KKS will no longer extend the limitation period, and taxpayers will no longer receive notifications at the end of the year that they may be criminals. And the fight against real criminals is not about administrative proceedings, paper and pen, but about criminal proceedings, law enforcement agencies and the tools available to them.
The resort wants to criminals could not indefinitely prolong criminal proceedings until the statute of limitations expires in order to avoid punishment. Therefore, the statute of limitations for criminal penalties under the Fiscal Penal Code is to be independent of the statute of limitations for tax itself.
Despite this, experts believe that such regulations are dangerous from the perspective of taxpayers. There’s no reason to be surprised. It’s hard not to get the impression that the tax office has proven many times that it will use every regulation and every legal loophole to attack not only criminals, but also ordinary citizens.
The new regulations would enter into force on October 1, 2026, provided they receive the consent of the Council of Ministers.
