On 6 October 2026, the Polish government’s legislative work program published assumptions for another amendment to the Tax Ordinance Act, focusing on verification activities (czynności sprawdzające) used by tax offices to check taxpayer compliance. The proposed changes aim to curb the expanding use of these activities, which currently lack strict procedural safeguards. Key elements include tighter timelines, enhanced taxpayer notification rights, and clearer scope definitions. This follows earlier proposals to introduce a three-month deadline. The new amendment signals a continued legislative effort to balance tax enforcement with taxpayer protections.
Key Takeaways
- Ongoing Legislative Reform: The government is pursuing multiple rounds of Tax Ordinance amendments to modernize verification procedures.
- Focus on Taxpayer Safeguards: New rules would strengthen procedural rights during verifications.
- Complementary to Earlier Proposals: This initiative builds on the three-month deadline proposal announced days earlier.
Disclaimer: This article is compiled and summarized by the AI based on publicly available information and is for general information purposes only. It does not constitute any form of formal tax advice, legal opinion, or basis for performance. Please consult a qualified professional tax advisor or legal counsel for tax advice.
Source: Read Official Announcement