The Ministry of Finance proposes a change in regulations which may shift the legal burden of proof in procedures regarding unspecified income sources solely to the taxpayer. Such a suggestion is included in the draft of changes in the Natural Persons’ Income Tax Act and the Tax Ordinance presented for consultation on June 2nd 2014.
This appears to be in conflict with numerous rulings of Administrative Courts. According to the ruling of the Supreme Administrative Court from August 26th 1998, the rules of administrative procedures place the legal burden of proof in matter relevant to the procedure on the appropriate administrative organ. This is a consequence of the nature of an administrative procedure, where an administrative organ is a ruling entity, rather than a party.
For this reason, the regulations proposed by the Ministry seem excessive and could threaten taxpayer rights.
Mariusz Korzeb, expert of Employers of Poland