The Polish Order, that is the largest tax revolution in decades, will enter into force on January 1, 2022. The act amending the act on personal income tax, the act on corporate income tax and some other acts was passed on October 29. Andrzej Duda signed it on November 16. On Tuesday, November 23, the act was published in the Journal of Laws – the changes are 140 pages long.
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Amnesty for taxpayers who plead guilty
Among the many tax changes provided for in the Polish Lada, there was an amnesty for people who hid their income from the tax office. Let us remind you – if the tax office detects income from undisclosed sources, it charges the taxpayer 75%. tax. Meanwhile, the act provides for a procedure that allows you to report a violation of tax law that has not yet expired, ie from the last five years, reports “Rzeczpospolita”.
The journal explains that it will not be possible to report VAT irregularities or fiscal offenses (i.e. culpable and deliberate actions to the detriment of the State Treasury). However, applications in these cases can be submitted from October 1, 2022 to March 31, 2023.
An admission of guilt, anyway, will cost you dearly. According to the provisions of the act introducing the Polish Order, the disclosed income will have to be paid at a time of 8%. tax, the so-called transitional lump sum on income, as well as pay the fee for the application submitted to the tax office. “The application is subject to a fee in the amount of 1% of income, but in the amount not lower than PLN 1,000 and not higher than PLN 30,000” – the act reads.
Anonymity in the event of amnesty is not for everyone
That’s not all. The act also provides a solution for situations in which the taxpayer will not be sure whether his actions were a breach of tax law and whether an amnesty could be applied to them, “Rzeczpospolita” notes. For this purpose, the Minister of Finance is to establish a special Council for Capital Repatriation. “The application for the opinion of the Council is subject to a fee of PLN 50,000” – we read in the act.
An additional “incentive” is the possibility for the taxpayer to remain anonymous, provided for by the act, but only when applying for the opinion of the Capital Repatriation Council. In such cases, the taxpayer will be able to appoint a representative. – A tax amnesty is a chance to reveal concealed income and treat such a disclosure fairly mildly, but it is impossible to say whether it will be popular – assessed prof. Adam Mariański, chairman of the council of advisers in an interview with “Rzeczpospolita”.