New taxation regulations: punishment even after the statute of limitations!

dailyblitz.de 3 months ago

The forthcoming changes in taxation government will benefit mainly the fiscal and the courts. The amendment will let taxpayers to be punished for taxation offences even after limitation of obligations – informs ‘Official diary of the Legal Gazette’.

Fiskus will gain more time to prosecute taxpayers

As it reminds me on Monday ‘DGP’, the draft amendment to the taxation legislation, published on Friday, introduces crucial changes. Even if the taxation work is statute of limitations, the court will inactive be able to punish the payer for a taxation offence.

It's not the only revolutionary change. Tax offices will gain more time to pay back on those who correct their taxation returns little than 1 year before the statute of limitations. In practice, this means that the taxation will have additional tools to enforce claims, which may rise concerns among entrepreneurs and taxpayers.

Abolishing the key provision – what does it mean?

There is simply a peculiar controversy planned repeal of Article 44, par. 2 of the taxation Penal Code. This change will make Even if the taxation liability is limited and the taxation is not collected, the general court will inactive be able to punish the payer for the taxation offence. However, it is worth noting that the fresh rules will concern only the heaviest crimes in criminal taxation proceedings.

Greater fines and faster taxation remission

Other changes should be noted:

Increase in the amount of the taxation on the payer by 3rd parties – will increase from PLN 1000 to maximum PLN 5000.
Tax authorities will be able to redeem the taxation even before the payment deadline – so far they could only do so after the deadline, erstwhile the commitment became late.

The fresh government aims to improve fiscal action, but for taxpayers it could mean greater work and hazard of penalties even after years.

Are you ready for the upcoming changes?

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