Presumption of taxpayer's innocence. The amendment to the tax ordinance has been signed

President Karol Nawrocki signed an amendment to the Tax Ordinance, which introduces the principle that doubts regarding the facts that cannot be removed will be resolved in favor of the taxpayer, the president's office announced on Thursday.

The amendment was part of the government's deregulation package. The new regulations introduce the principle of presumption of innocence in tax proceedings, which are initiated ex officio. It provides that doubts regarding the facts that cannot be removed are to be resolved in favor of the taxpayer. These are situations in which the tax office is not sure what the actual circumstances of the event were. After the change in law, the tax office will have to prove the taxpayer's guilt.

The Act contains three exceptions to the application of this rule. This concerns a situation when: parties with disputed interests participate in the proceedings or the outcome of the proceedings has a direct impact on the interests of other people, the law requires the party to demonstrate certain facts, an important public interest – including a significant state interest – opposes it. (PAP)

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