On January 26, 2023, the Sejm began work on a comprehensive amendment to the provisions on administrative enforcement. The changes are to cover, among others, VAT settlements on foreign transactions and taxpayers who do not pay taxes.
The consequence of the adopted changes may be an easier loss of the right to reliefs and the possibility of paying overdue taxes in installments.
According to the justification to the draft act, the changes result from the need to:
- improving the activities of the creditor and the enforcement authority to the extent necessary to initiate and conduct administrative enforcement and increase its effectiveness;
- introducing solutions that will enable the compulsory recovery of VAT settled under special procedures.
Source MDDP
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