The Tax Ordinance is, by definition, a law regulating the procedure for dealing with the tax administration. Through numerous amendments, it has been significantly expanded. It also regulates issues that, according to tax law scholars, should be addressed in separate legal acts, such as bank account blocking and agreements with the administration. In addition to numerous amendments to the law, a completely new ordinance was drafted by a team of tax law specialists led by Professor Leonard Etel. However, this draft was never adopted.
We're not presenting this information about the Tax Ordinance because we have any particular fondness for it. The reason for this is the draft of another amendment, which I'd like to share with you.
The planned changes include both those that are beneficial to taxpayers and those that expand the capabilities of tax authorities. The most important of these are:
- Limitation of the suspension of the limitation period in the event of initiation of proceedings in a case involving a tax offence or tax misdemeanour.
Currently, the initiation of any tax criminal proceedings suspends the statute of limitations. Although the Supreme Administrative Court, in its resolution of seven judges of May 24, 2021, file reference I FPS 1/21, stated that the instrumental initiation of tax criminal proceedings does not suspend the statute of limitations for taxes, the practice of tax authorities in this regard has not changed. In most cases, administrative courts rule on whether the statute of limitations has been suspended or not.
The proposed solution does not completely solve the above problem, but it significantly reduces it. According to the draft, suspending the statute of limitations will exclude the initiation of fiscal criminal proceedings in cases involving offenses under certain articles of the Fiscal Penal Code. This means that initiating fiscal criminal proceedings in cases involving petty offenses or felonies where the amount at risk of depletion is small (up to 200 times the minimum wage) will not suspend the statute of limitations for the tax.
- Extension of the limitation period in the event of correction
Currently, the statute of limitations runs five years from the end of the year in which the tax was due. It is proposed that this period be extended by 12 months if the taxpayer, within the 12 months prior to the statute of limitations, files an adjustment that reduces the tax due, increases the loss, or increases the tax refund.
- Increasing the amount of tax that can be paid for a taxpayer
As a rule, everyone pays their own tax liabilities. The regulations allow for paying tax on behalf of another person up to PLN 1,000. The proposed change raises this limit to PLN 5,000.
- Changes to tax schemes (MDR)
Regarding tax schemes, restrictions on reporting domestic schemes are proposed (the reporting obligation for which is not based on an EU Directive, but is a Polish legislator's idea). The possibility of issuing tax rulings on tax schemes is also planned. The professional secrecy of tax advisors, legal counsels, and attorneys has also been addressed, meaning they will not be obligated to disclose information about clients' tax schemes.
- Representing an entity that is not a party to the proceedings by an attorney
Under current regulations, only a party to the proceedings may act through a representative. It is proposed that other entities summoned to provide explanations or submit documents also have this right. They could act through an appointed general representative.
- Remote witness hearings in tax proceedings
It is proposed to introduce the option of remotely questioning witnesses. Currently, witnesses must appear at the tax office for questioning.
- Changes to the Fiscal Penal Code – default fine
It is proposed to introduce a default fine into the legal system in fiscal criminal cases. Currently, this solution applies to minor offenses (not fiscal). Paying such a fine would be equivalent to accepting it, while failure to pay would constitute a refusal to accept the fine and result in the case being considered by a court.
The content of the draft amendment to the Tax Ordinance can be found on the website of the Government Legislation Centre: https://legislacja.gov.pl/projekt/12396201/katalog/13119151
The basic date of entry into force of the Act is planned for 1 January 2026.
This article is for informational purposes only and does not constitute legal advice.
Legal status as of April 6, 2025
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