– A decent state is a state with decent citizens who pay their taxes – said President Bronisław Komorowski after he signed the draft of changes in Tax Ordinance. The proposed amendment has already been sent to Sejm.
The main idea of the presidential draft is to add a regulation stating that irremovable ambiguities in interpretations of tax law regulations should be resolved in favour of the taxpayer. According to the Chancellary of the President, such a change should restrict the transfer of risk and costs resulting from imprecise law to taxpayers. – In a law-abiding state citizens cannot be responsible for the shortcomings deficiencies and ambiguities of the law and their consequences should not be borne by taxpayers – stressed Bronisław Komorowski.
However, Mariusz Korzeb – tax expert of Employers of Poland who participated in works on the amendment – stresses that the obligation to resolve ambiguities in favour of taxpayers will initially only be an additional regulation which the taxpayer may then cite in the case of a dispute with tax authorities. – For this reason, the role of courts in particularly important, as the proper application of the principle mentioned above – and, consequently, a change in relations between taxpayers and authorities – will depend on their rulings – he adds. The expert of Employers of Poland hopes that the amendment will quickly come into force and that the Ministry of Finance will not object to it. – It is truly hard to argue with president Komorowski’s propositions. Firstly, they provide answers to issues that employers have pointed out for years. Secondly, and most importantly, they are an expression of standards which should undeniably be kept in democratic, law-abiding state – Mariusz Korzeb underlines.
The in dubio pro tributario principle is only one of many included in the amendment. Regulations which will increase the reliability of the law pertaining to the limitation of tax obligations are particularly noteworthy. They include the possibility of assigning the rigour of immediate enforceability to a tax decision in a situation when the limitation is due in less than three months. The draft also includes a solution to the effect that a taxpayer correcting a tax report will not have to justify it in writing, unless he is requested to do so.
Employers of Poland have supported the initiatives of the Chancellary of the President aimed at elaborating this draft from the very beginning. The Organization was actively engaged in social consultations and its representatives participated in consultation meetings organized by the Chancellery. Let that be a sign for decision makers that appropriate, thoroughly elaborated initiatives can always count on entrepreneurs’ support. Chairman of the Tax Committee of Employers of Poland Robert Oliwa and expert of Employers of Poland Mariusz Korzeb took part in the signing of the draft by President Bronisław Komorowski.