On 7 October 2026, the Polish Ministry of Finance published assumptions for a new amendment to the Tax Ordinance Act, targeting the procedure of ‘verification activities’ (czynności sprawdzające) increasingly used by tax offices to scrutinize taxpayer settlements. The key proposals include a strict three-month deadline for completing such activities and an obligation for tax authorities to inform taxpayers of the results. Currently, verification activities lack a statutory time limit, leading to prolonged uncertainty for taxpayers. The proposed changes aim to enhance procedural fairness, reduce compliance costs, and increase transparency in tax administration. The draft is expected to enter the legislative process shortly.
Key Takeaways
- Three-Month Deadline: Verification activities must be concluded within three months, providing certainty for taxpayers.
- Mandatory Outcome Notification: Tax offices will be required to communicate results, ending the practice of silent closures.
- Procedural Fairness Boost: The reforms address long-standing complaints about open-ended verifications and lack of feedback.
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