Another tax reform is being prepared. At the moment, the main axis of this reform will be the new rights that the fiscal will receive.

At the outset, it should be noted that apart from the new rights, which may be more severe for some taxpayers, there is also one positive change. With the introduction of new regulations, tax authorities will not be able to initiate fiscal penal proceedings in order to suspend the limitation period for a tax liability in a situation where they were not able to complete the taxpayer’s inspection in a timely manner. A positive change that will end the institutional approach to criminal proceedings and their use contrary to broadly understood honesty towards taxpayers.

Another important reform will affect the rules of conduct in the case of liabilities secured by a mortgage or a fiscal lien. So far, these obligations have not expired, despite the inconsistency of this fact with the Polish Constitution. After the changes, a new provision will be introduced according to which the limitation period for the tax liability will be interrupted as a result of the establishment of a compulsory mortgage or a fiscal lien. The limitation period will then run again after the day on which the entry or lien was made.

Unfortunately, along with some positive changes, there will also be some negative reforms from the taxpayer’s perspective. The first is the change that will affect entrepreneurs’ bank accounts. With the change, the tax authorities will also be able to block savings accounts or savings deposit accounts (in addition to company accounts) if they belong to an entrepreneur. The account blocking will be able to last up to 96 hours, so it has been extended by one day in relation to what it is now (the extension can last up to three months after some violations are found). The tax office will also be able to request banks to block transfers that it considers suspicious. The above changes will also affect payment and credit institutions, and not only banks. In addition, the tax office will have the right to request a whole range of information from these entities, such as: customer data or the amount of funds accumulated on their accounts.

Another change will consist in regulating the issue of returning overpaid VAT and excise duty in the case of consumer sales. In the event of incorrect calculation of the above taxes, the tax office will be able to automatically refuse the right to overpayment if it is found that it has not suffered any financial loss. The change is dictated by the fact that it is the consumers who will be charged with the incorrectly calculated tax, and not the entrepreneur, so there are no grounds for potential returns.

Liability provisions for board members will also be tightened. Board members will be able to be liable for the liabilities of capital companies. This is to prevent situations in which capital companies act only for the purpose of tax fraud and then are liquidated. The new regulations will allow consequences to be drawn against such members. There will also be a cascading liability of members of the management board of a capital company that is a general partner of a limited partnership or a limited joint-stock partnership for the arrears of those companies. The draft also provides for an increase in the order penalty. The new fine is to be three times the minimum wage, which with its current amount will give a fine of over 10,000 PLN. The limit on the amount of tax that can be paid by a third party for a taxpayer will also be increased to 5,000 PLN.

It will also no longer be necessary to apply for an overpayment when it results from a corrected tax return or declaration. After the change, on the other hand, it will not be possible to get a refund of the overpayment at the cash register if the office does not provide such a service. After the changes, the overpayment, which will not exceed twice the cost of the reminder, will be credited ex officio against future tax liabilities if the taxpayer fails to provide a bank account number.

Some of the above changes will come into force on June 1, 2023.