- Proposed Amendments to MDR: The Polish Ministry of Finance announced plans to amend the Tax Ordinance, including changes to the Mandatory Disclosure Rules (MDR) that could impact both Polish and foreign entities subject to these provisions, aimed at improving taxpayer-tax authority relations and enhancing tax administration efficiency.
- Key Changes: The amendments include exemptions for legal professionals from MDR reporting obligations, reduction of compliance burdens (e.g., repealing MDR-2 notifications and limiting MDR-3 submissions to once a year), and significant reductions in penalties for non-compliance, potentially lowering maximum fines from PLN344.8 million to PLN14.9 million.
- Expected Outcomes: These reforms are anticipated to lessen the reporting obligations for taxpayers, potentially leading to increased scrutiny of future reports, and will require careful monitoring of their implementation to assess their impact on taxpayer responsibilities.
Source EY
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