Simplified tax system? In 5 years!

The Ministry of Finance is going to simplify tax regulations. The reform will be prepared by Komisja Kodyfikacyjna Ogólnego Prawa Podatkowego.

The reconstruction and simplification of tax law should start with foundations, that is regulations – informed the Ministry of Finance. – The formation of act which would constitute foundation for the whole tax system should run in a way that balances positions and needs of all interested environments, especially representatives of scientific and jurisdiction world as well as entrepreneurs and the Ministry of Finance. It is a condition to form a stable and lasting act.

The Ministry of Finance forwarded a draft of the Cabinet regulation to external agreements. It concerns the formation, organization and procedure of Komisja Kodyfikacyjna Ogólnego Prawa Podatkowego.

Assumptions of the future codification should be developed in a year. They will decide about crucial issues concerning rights and obligations of a taxpayer, rules of interpretation of the tax law, relations of regulations and code of administrative proceedings as well as material tax law and other acts.

Another task of Komisja Kodyfikacyjna Ogólnego Prawa Podatkowego will be preparation of the bill and co-participation in the whole legislative process, the ending of which will be in few years. It is assumed that the whole codification process may last ca. 4-5 years considering that tax ordinance is today the sixth largest legislative act and the most comprehensive act which is not a code – explains the Ministry of Finance.

Komisja will be composed of 15 people. The representatives of science and practice of the general tax law appointed by the Prime Minister will sit in it. Komisja Kodyfikacyjna will be technically served by the Ministry of Finance.

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