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E-mail from the tax authorities and other new rules in the Tax Regulations

2015-06-25

A draft law amending the Tax Regulations, marked as priority in the List of legislative work of the Council of Ministers, is to implement as of 1 January 2016 the amendments aimed above all at facilitating mutual co-operation between the taxpayer and the tax authorities.

Central Register of General Powers of Attorney

The amendment envisages a separate chapter governing powers of attorney to be added to the Tax Regulations. Apart from powers of attorney of special nature and for service, the taxpayer will be able to grant a general power of attorney, authorising the attorney to act in all tax and other matters falling under competence of the tax authorities or fiscal control authorities. Such a power of attorney will be given only in electronic document as per form set forth by separate regulations, while information about the power of attorney will be recorded in the Central Register of General Powers of Attorney. The taxpayers will benefit twice – not only by centralisation of the information about powers of attorney granted but also because no fiscal fee will be charged on  such powers of attorney.

Electronic service

The legislator plans to give a new wording to the chapter on the service of process. It is worth noting a new solution whereby documents will be served against confirmation of receipt by the authorities via the means of electronic communication. This solution is envisaged obligatorily for professional attorneys of a party – i.e. attorneys at law, legal counsels, tax advisors. It also explains why powers of attorney granted to such individuals must provide an e-mail address.  Whereas the party will be served electronic documents by the tax authorities with such party’s consent or at the request. It is also envisaged that address for service may be notified, and also that documents may be served to an address of a post office box.

Payment with a payment card in the tax office

Proposed changes of technical nature are not limited to the way of exchanging correspondence with the tax office. Moving with the times, the tax authorities want to enable the taxpayers to pay the tax with a payment card. However, the taxpayer using this solution will have to cover the cost of fees and commissions on the payment with a card.

Requests for binding rulings

An attempt to curtail massive submission of requests for individual binding rulings is to be the extended significance of general binding rulings issued by the Minister of Finance. If a general binding ruling is applicable in the matter in question, in the response to the taxpayer the authorities will indicate such binding ruling and at the same time will find the request non-relevant.

Another point worth noting is that individual binding rulings issued will be also capable of being served via the means of electronic communication. The draft amendment takes into account the guidance presented by the Constitutional Tribunal in its decision of 29 October 2014 (ref. no. S 5/14). In an urgent situation the applicant will not have to wait passively for a postman or an e-mail with the binding ruling issued thereto. It will be able to contact the authorities by phone or e-mail and request the information about the date when the binding ruling will be issued, but above all about the assessment of the taxpayer’s position therein. This solution will be definitely appreciated by the taxpayers making their business decisions dependent on the contents of binding rulings, provided of course that it functions properly.