The government has accepted the draft of the guidelines for the so-called new Tax Ordinance, prepared by the General Tax Law Codification Committee, but it remains to be seen if the changes have any actual impact on taxpayers.
The objectives of the authors of the draft were mainly to increase the protection of taxpayers’ rights and improving the efficiency of tax calculation and tax collection. However, the draft is not without its controversies. The most striking among them is the tax evasion clause, which – should it be adopted in inappropriate form and without ensuring sufficient taxpayer protection – could be a harmful tool in the hands of tax authorities.
Due to its general nature, the draft of the guidelines is hard to assess with precision. However, one can still be positive about some of the changes included – such as those pertaining to limitations, the power of attorney, individual interpretations or tax controls. In spite of that, one should keep in mind that there was no reason why these amendment could not have been introduced in the Tax Ordinance currently in force.
In light of the upcoming elections, the fate of the new Tax Ordinance is uncertain. The Ministry of Finance has focused its efforts exclusively on creating an act which may not see the light of day. At the same time, the need for reforms in the Polish tax system is so pressing that any delay in introducing necessary changes is harmful both for taxpayers and for the state. Therefore, the changes to the act currently in force should be introduced immediately, so as to improve the situation of taxpayers and ensure the appropriate protection of their rights.
The Tax Committee of Employers of Poland