Last week, the Minister of Finance, Andrzej Domański, announced a plan to reduce administrative barriers for entrepreneurs. One of its elements is the reduction of obligations in the field of reporting tax schemes (MDR) – by, as announced, “70%”.
In addition, important changes have been announced in the scope of the statute of limitations for tax liabilities.
The first proposals have just appeared – assumptions for changes in the Tax Ordinance.
In order to “improve relations between taxpayers and tax authorities”, the draft proposes in particular:
- revision of the institution of limitation and modification of the premise suspending the limitation period for an obligation in connection with the initiation of fiscal criminal proceedings. Note: so far there are no specifics in this regard;
- adjusting the issue of submitting information on tax schemes (MDR) to the Head of the National Tax Administration in the case of a promoter who is subject to protected professional secrecy – exempting legal advisors, advocates, tax advisors and patent attorneys from the obligation to report MDR and imposing an obligation to inform their client, i.e. the “user” or “promoter”, about the need to submit information on tax schemes to the Head of the National Tax Administration;
- authorisation of the Minister of Finance to issue regulations exempting, m.in transactions, from the obligation to report domestic arrangements with respect to the list of specific groups of entities that will be exempt from the obligation to report tax schemes relating to domestic arrangements. Note: there are no specific examples or proposals here either;
- repeal of MDR-2 notification reporting;
- limiting the obligation to submit MDR-3 once a year and allowing a signature by a proxy;
- reduction of fines from 720 to 240 daily rates for failure to provide information on a tax scheme or for providing it after the deadline, repeal of sanctions for failure to provide the entity obliged to provide a tax scheme with data on the tax scheme or for providing it after the deadline and for failure to request the entity ordering the activities with a separate letter to provide it with a written statement, that the arrangement does not constitute a tax scheme, or that the statement is applied for after the deadline.
In particular, the proposal to repeal the obligation of the Head of the National Tax Administration to assign a Tax Scheme Number (NSP) in a situation where information on a tax scheme submitted to the Head of the National Revenue Administration already contains a NSP in the event of submission of information on a tax scheme by another entity is intended to increase the efficiency of the tax authorities.
The proposal also provides for changes to ensure that the minister competent for public finances can submit applications to the Supreme Administrative Court for the adoption of an abstract resolution, in order to more fully implement the statutory obligation of the Minister of Finance to ensure uniform application of tax law provisions by tax authorities.
The planned date of adoption of the draft by the Council of Ministers is the second quarter of 2025. It is not known when the draft act may be presented.
