Taxpayers will enjoy enhanced protection against lengthy and inconclusive tax audits under legislative amendments approved Wednesday by the upper house of the Polish parliament.
Unresolvable doubts about underlying facts will have to be decided in the taxpayer’s favor during tax authority-initiated tax proceedings, under one amendment to Poland’s tax code.
- The charging of default interest will be suspended after the first six months for the entirety of a tax or customs audit, under another amendment.
- The upper house also eliminated the requirement for holding companies to submit an advance declaration of intent to benefit from ...