- The Polish Ministry of Finance proposes amendments to the National Revenue Administration Act.
- The aim is to ease tax declaration filing during and after inspections.
- The changes seek to reduce administrative burdens and clarify correction procedures.
- Taxpayers can file or correct declarations within set periods after audits.
- Penalties are reduced and late interest on disclosed liabilities is waived.
- The changes include adjustments to the VAT Act.
- The proposals are part of legislative project UDER7.
- The goal is to improve compliance and efficiency.
- Taxpayers can submit declarations within 14 days of audit initiation.
- Declarations can also be filed after audit completion.
- Corrections can be made after audits, incorporating inspection findings.
- The VAT Act changes allow initial declarations post-authorization for inspections.
- The proposals aim to support taxpayers and administrative bodies.
Source: fiscal-requirements.com
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.