The amendment added by members of the tax system monitoring subcommittee in the Sejm involves the adoption of an interpretation of tax law regulations in favour of the party subject to the procedure in case of conflicting interpretations.
The new form of the regulation broadens the scope of application to payers, tax collectors, legal successors and other third parties of the procedure.
The objective of the new formulation of the principle approved by the Ministry of Finance is to eliminate ambiguities in the of tax law – a problem which many taxpayers have to deal with. If the works on the draft go smoothly and without delays, the draft may be signed by its main initiator – President Bronisław Komorowski.
Klaudia Kaniecka, Tax Committee of Employers of Poland