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Tax clarifications – new instrument of protection for taxpayers

One of changes implemented as of 1 January 2017 to the General Tax Code is the establishment in the tax law of an institution of general explanations to tax legal regulations – the so called tax clarifications (objaśnienia podatkowe) (Article 14a.1.2 of the Code)
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Government wants to implement other new provisions preventing tax fraud

A proposal of law changing certain laws in order to prevent the use of financial sector for tax fraud, amending for example the General Tax Code and the Goods and Services Tax Act, has been recently published on the websites of the Government Legislation Centre.
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