According to the Latest DGP Release, Tax Limitation Period will No Longer be Suspended

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The initiation of disciplinary and fiscal proceedings will no longer stop the tax limitation period – it results from the draft of new regulations received by Dziennik Gazeta Prawna.

According to the scheme published by Dziennik Gazeta Prawna, from June 2023, the initiation of proceedings for a tax crime or misdemeanor will no longer suspend the tax limitation period. Thus, as DGP reports, the common practice of tax offices, which started such proceedings just before the limitation period, will end.

According to the daily, the current regulation, which suspends the statute of limitations at the moment of initiating the proceedings, is inconsistent with the constitution. However, it is binding because the Constitutional Tribunal has never officially stated it. Courts adjudicated in this way, relying on other judgments of the Constitutional Tribunal.
The draft law amending the tax ordinance is currently at the stage of internal consultations and has not yet been officially published.

The draft act includes not only provisions on tax limitation. The Ministry of Finance also intends changes in the refund of overpaid VAT and excise duty. According to the project, if the financial burden has already been borne by the consumer paying the higher price for the service or goods, the overpayment will not be refunded. However, it is the office that will have to prove that the entrepreneur has not suffered any financial penalty.

The rights to block the company’s accounts will also change. Today, the head of the National Revenue Administration may request a blockade of settlement accounts, VAT accounts, SKOK member’s accounts and term deposits. Following the changes to such a blockade, savings and checking accounts and term savings deposit accounts would also be applied.


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