Tax Administration does not want the law to stipulate that doubts are resolved in favour of the citizens and businesses as it asserts that the rule is already applied. Experts disagree.
The Ministry of Finance (MOF) does not want to agree for the Tax Code to establish the principle that any doubts in tax matters must be resolved in favour of the taxpayer. The rule in dubio pro tributario was part of the projects by President Bronislaw Komorowski and the Ministry of Economy. The argument of Tax Administration is surprising. Officials from Świętokrzystka Strees say that... it is already used in practice, so you do not have to codify it.
Indicated perception of the principles of taking evidence is well-established and undisputed standard. Thus, in practice, the tax authorities accept explanation of doubts as to facts in favour of the taxpayer, – says the position Janusz Cichoń, deputy Minister of Finance, referring to the project of the Ministry of Economy.
Formally, the tax administration has not delivered an opinion on the President’s project, despite the fact that tomorrow the parliamentary finance committee begins work on it. It is difficult to expect a different position than the one presented by the Minister of Economy. A negative opinion of the Ministry of Finance can block the adoption in the Parliament.
- The law-abiding citizen of the country can not be responsible for errors in law, gaps and ambiguities. Their effects can not be passed on to the taxpayer – highlights President Bronisław Komorowski.
The Ministry of Finance has a hard nut to crack. A few days ago the Consultative Council for Tax Law – composed of 25 experts appointed by the Minister Mateusz Szczurek – made a positive opinion about the President’s project.
Lack of faith
We asked tax experts whether the president and the minister of economy are preaching to the converted or Tax Administration renounces reality.
- Changes proposed by the President have a chance to contribute significantly to the improvement of the tax system, to improve the situation of the taxpayer and provide them with greater protection - says Andrzej Malinowski, President of the Employers of Poland.