On 30 December 30, 2020, the regulations of the Minister of Finance, Funds and Regional Policy amending the regulations on the exclusion or restriction of the application of Art. 26 (2e) of the Corporate Income Tax Act and Art. 41 (12) of the Personal Income Tax Act were published in the in the Journal of Laws
On December 30, 2020, the Journal of Laws published an amendment to the Value Added Tax Act and certain other acts (Journal of Laws, 2020 item 2419), which entered into force on January 1, 2021. The amending act includes, among other things, the SLIM VAT package, which is intended to introduce many simplifications for taxpayers, particularly with respect to the hitherto excessive formalism.
In the last days of 2020, the Minister of Finance issued a regulation amending the regulation on the jurisdiction of tax authorities and a new regulation on certain tax remitters and taxpayers in relation to whom tasks are performed by the head of a tax office other than the locally competent one. Both came into force at the beginning of the new year, and taxpayers and tax offices must find their way in the new reality.