The Polish parliament decided to introduce a number of changes to the tax procedure regulated by the Polish Tax Ordinance.
Among the main changes that will enter into force commencing on 1st January 2016, are:
- introducing of the rule “in dubio pro tributario” which was one of the topics of the last presidential elections;
- changed procedure of issuing general and individual tax rulings, providing among others for (i) an increased role of the general tax rulings and issuing individual tax rulings only in matters not covered by the general tax rulings; (ii) the possibility of the parties to a given transaction to submit a joint application for issuing an individual tax ruling;
- changed procedure of concluding of advance pricing agreements;
- new levels of the decreased (50%) and increased (150%) penalty interest rates;
- the possibility to pay the tax on behalf of the taxpayer, which is limited to certain categories of individuals (family members) or to the value (not more than PLN 1,000 unless the tax is paid by a family member);
- the possibility to establish attorney-in fact by electronic means of communication;
- introducing personal liability of the liquidator of a company for the tax obligations of the liquidated company, including the tax obligations that arisen or became payable after the completion of the liquidation process.
In practical terms, the most important may be the change of the procedure of issuing tax rulings. So far, before executing a given operation, a taxpayer could always obtain an individual tax ruling that could be subject to review by the administrative court (in case the taxpayer disagreed with the standpoint presented by the tax authorities). Under the new procedure, such preliminary court review of the standpoint presented by the tax authorities will not be possible (except for cases not covered by general tax rulings) what will increase tax risks connected with business operations in Poland.