Recent changes regarding the filing of an active remorse, which came into effect on October 5, 2021, have raised questions about whether it will still be possible to notify the tax authority of a possible tax loss electronically after that date. The COVID-19 pandemic has accustomed us to handling most matters, including official matters, electronically. The amendment to Article 16 §4 of the Fiscal Penal Code may seem like a step backward at first glance. Please be reassured that, in accordance with the official position of the Minister of Finance, it is still possible to submit an active remorse notification electronically after the amendment to the Fiscal Penal Code.
Changes to the provisions regarding active regret, i.e., in Article 16 §4 of the Fiscal Penal Code (Journal of Laws of 2021, item 408, as amended), were made pursuant to the Act on Electronic Delivery (Journal of Laws of 2020, item 2320, as amended) and entered into force on October 5, 2021. The previous wording of this provision literally indicated the possibility of notifying an authority of an act meeting the characteristics of a tax crime or tax petty offense in writing, recorded, among other things, in electronic form. According to the new wording: "Notification shall be submitted in writing or orally for the record." This change raises the question of whether the wording "in writing" maintains the possibility of submitting active regret electronically.
The justification for the draft Act on Electronic Delivery clearly states that the change in the terminology used in the law—including replacing the word "in writing" with "in writing"—was intended to balance the paper and electronic forms. This means that the change is merely adaptive and does not modify the substantive content of this provision in any way. According to a statement issued by the Ministry of Finance, which can be found at: https://www.gov.pl/web/finanse/e-czynny-zal-ws..., as of October 5, 2021, it is still possible to effectively submit an active complaint electronically.
It's important to remember that documents recorded in paper form must be signed with a handwritten signature. Documents recorded in electronic form must be signed with a qualified electronic signature, a trusted signature, or a personal signature.
This article is for informational purposes only and does not constitute legal advice.
