Biznes Fakty
PIT. Important changes in taxes are coming
Modifying the rules regarding the limitation of tax obligations and the reporting of domestic tax schemes are among the key points in the draft amendment released by the Ministry of Finance.
The proposed amendment to the Tax Code and other related acts includes, among other changes, an adjustment to the amount of tax that can be settled by a party other than the taxpayer himself (or his immediate relatives). At present, another party is permitted to settle an amount of up to PLN 1,000 on behalf of the taxpayer, but under the new regulations, this limit will increase to a maximum of PLN 5,000.
The Ministry of Finance is also suggesting an increase in the limit for corrections that the tax authority can make unilaterally. Currently, tax officials can amend a tax return leading to a change in tax liability, overpayment, refund, or excess tax carryover, as well as the loss amount, if the value of this change does not exceed PLN 5,000. After the amendments, this threshold will rise to PLN 10,000.
Recipes that stir emotions
The legislative proposal also encompasses revisions to the regulations concerning the statute of limitations for tax obligations. This matter has long provoked considerable sentiment, particularly among business owners, who argue that tax officials frequently extend the statute of limitations inappropriately, which is generally set at 5 years.
„This bill proposes the elimination of the condition of non-commencement or suspension of the limitation period for a tax obligation in cases where fiscal criminal proceedings are initiated concerning fiscal offences of a depleting nature, where the public law receivable that is exposed to depletion or has been depleted is an amount of 'minor value’, meaning up to 200 times the minimum wage at the time the prohibited act occurred, and in relation to all fiscal offences associated with the failure to fulfill a tax obligation,” the justification for the bill states.
New rules regarding the limitation period
Furthermore, the Ministry of Finance intends for „the limitation period to not commence, and if it does, it will be suspended from the date of submission of an application to supplement or amend a decision denying the request to supplement or amend a first-instance decision specifying the tax obligation or tax loss until the date an appeal is filed or the deadline for filing an appeal lapses.” In its rationale, the Ministry noted that such requests are made to enable the liability to become time-barred.
Additionally, the Ministry of Finance aims to implement a provision whereby the 5-year limitation period for a tax obligation would be prolonged by 12 months if the taxpayer submits a correction to the declaration indicating a reduction in tax amount, a refund or an increase in the amount, or a loss or increase in its value within a period of less than 12 months before the limitation period expires.
The draft also includes regulations concerning the reporting of domestic tax arrangements, known as MDR. The objective of these changes – as outlined in the justification – is, among other things, „to provide maximum relief to entities obligated to report by reducing the reporting requirements for domestic arrangements subject to reporting.”
„Within the framework of this draft amendment to the MDR , it was not decided to completely exclude domestic arrangements (referred to as domestic tax schemes) from reporting, but to limit them in multiple areas. The legislator, taking into account the need to minimize the burden on entrepreneurs – two years after the implementation of the proposed changes, will conduct an evaluation of the effectiveness of reporting on 'domestic’ type tax schemes (’domestic arrangements subject to reporting’) concerning the added value gained by the tax administration from the obligation to report domestic tax schemes (…),” the justification indicates.
Tax write-off before the due date
Among other modifications proposed in the amendment to the Tax Code is the option of writing off tax prior to the payment deadline. The Ministry of Finance clarified that this relief will be „available under the same conditions as the current option for canceling tax arrears.”
„This measure is necessary, among others, in the realm of local government taxes, where the tax liability arises following the issuance of a decision establishing the amount of this liability. For annual taxes (such as property, agricultural, forestry), a taxpayer who has been assessed the tax cannot currently effectively seek relief in the form of cancellation of all or part of the tax until after the payment deadline has passed. He must postpone his application for relief until arrears occur, thereby exposing himself to adverse consequences, including potential fiscal penal liability,” the justification states.
The proposed legislation is set to take effect on 1 January 2026, except for certain provisions that will come into force at a different time.
