On 28 July 2015 a meeting of the Senate Committee on the Budget and Public Finance Committee on the examination of the presidential proposal to amend the Tax Act (printing Senate No. 988) was held.
The committee discussed the introduction of the principle in dubio pro tributario directly to the Tax Code. The introduction of this principle is one of the most anticipated changes in Polish tax law. Unfortunately, the Council of Ministers has not presented an official position on the introduction of this principle in the form proposed by the Chancellery of the President of the Republic of Poland , while the Ministry of Finance appreciates this proposal.
However, committee members voted on an amendment to the proposed Art. 2a Tax Code. In the original version the provision stipulated that doubt about the contents of tax law shall be resolved in favour of the taxpayer. It was proposed to modify the content of this principle in such a way that, doubts about the interpretation of tax law are resolved in favour of the taxpayer or other parties. This wording reconciles the idea proposed by the Chancellery of the President of Poland and the wording approved earlier by the Ministry of Finance that in the case of different interpretation of the results of tax law the tax authority will accept an interpretation favourable to the parties to the proceedings. The Commission's version will be discussed at the upcoming plenary session of the Polish Senate. It should be noted, however, that the Secretary of State in the Chancellery of the President – Olgierd Dziekoński, assessed that the wording proposed by the President was correct, because the term doubts about the wording of the provision is more accurate than the term doubts about interpretation. In turn, the Legislative Council has not yet given approval for the introduction of the principle in dubio pro tributario directly in the Tax Code, but if it was to support it then in the wording proposed by the Ministry of Finance.
The Commission unanimously voted to adopt a law proposal to amend the Personal Income Tax Act, the Law on Corporate Income Tax law, Tax Ordinance and the Law on freedom of economic activity.
Klaudia Kaniecka, Tax Committee of the Employers of Poland