The residential draft of the amendment to the Tax Ordinance was discussed at a meeting of the Permanent Subcommittee for tax system monitoring. According to the Subcommittee, the opinions of the government and Constitutional Tribunal are required to properly assess the draft.
The draft includes a.o. introducing the principle of resolving interpretative ambiguities in favour of taxpayers and putting in order the issue of limitations of tax liabilities. This time it was the limitation regulations that met with doubts on the part of the Ministry. Despite the fact that their aim is to adapt the law to a ruling of the Constitutional Tribunal, according to Minister Janusz Cichoń a prior interpretation of the ruling by the Tribunal is necessary. Apart from that, the Chairman of the Subcommittee announced that he would ask for the opinion of the General Taxation Law Codification Committee.
This means that the vote on passing the draft by Sejm will be delayed. Such a development has to be considered harmful for entrepreneurship. Prolonging the works on the project delays the coming into force of many solutions which are very favourable for all taxpayers.
The Tax Committee of Employers of Poland