The MPs also worked on changes in PIT, CIT, VAT and the Tax Ordinance. They passed an amendment important for owners of houses, apartments and business properties. Interpretations on real estate tax will be published in one place.
Yesterday, the Sejm adopted an amendment to the Tax Ordinance (form no. 2352). It predicts that individual interpretations issued by commune heads, mayors and city presidents regarding real estate tax will be published in one place, in the EUREKA database. In the same one where all other individual interpretations are published today (e.g. in VAT, PIT, CIT cases).
The change will make life easier for taxpayers because they will be able to easily compare the positions of different municipalities and cities regarding specific disputed issues in real estate tax, e.g. whether a given structure is a building or a structure. Currently, taxpayers have a problem with this because the interpretations are published on the websites of individual municipalities and cities (there are almost 2,500 of them).
The act is to enter into force three months after its announcement. Now it will be dealt with by the Senate.
Read also: Didn't you file your tax return on time? Find out what to do to avoid fines
What's next with parliamentary bills on tax changes?
Yesterday, MPs also decided what to do with two projects regarding local taxes.
Work will continue on changing the method of taxation of agricultural biogas plantsoperating as part of a farm. PiS wants them to be taxed with a low agricultural tax, and not a much higher real estate tax.
The changes are provided for in the parliamentary bill amending the Agricultural Tax Act and the Act on Local Taxes and Fees (form no. 2168). The MPs decided that further work would continue in parliamentary committeesincluding in the Committee on Environmental Protection, Natural Resources and Forestry.
The government is against these changes (negative position).
There will be no changes in the fee for owning a dog. At yesterday's meeting, MPs rejected in their entirety the second PiS project, an amendment to the Act on local taxes and fees and the Act on the income of local government units (form no. 2197).. PiS wanted to completely eliminate this fee. Let us remind you that it is currently voluntary and its application is decided by municipal and city councils.
Important changes in taxes. The Sejm also worked on these projects
During the session that ended yesterday, the Sejm also worked on four more draft changes.
1. The second reading of the government's draft amendment to the Tax Ordinance took place (form 2288). The project assumes, first of all, repeal of art. 70 pairs 6 point 1 of the Tax Ordinance, which has been and still is the subject of disputes in courts for over a decade. This provision provides for the suspension of the limitation period when fiscal penal proceedings are initiated. The problem is that tax authorities sometimes use this provision not to punish the taxpayer (for a fiscal offense or offense), but only to suspend the limitation period and complete parallel tax proceedings.
Changes in the Fiscal Penal Code will be adjusted to this change as regards the deadline for the cessation of the criminality of an offense (Article 44, paragraph 2 of the Fiscal Penal Code).
However, the project provides introducing a new ground for suspending the limitation period. It is enough for the head of the National Tax Administration to initiate tax proceedings or to take over such proceedings conducted by another authority and it was dictated by the desire to apply the anti-tax avoidance clause, and the tax limitation period will be suspended.
Moreover, the project assumes that registering a compulsory mortgage (real estate) or a tax lien will suspend the limitation period. Today, liabilities secured in this way do not expire at all.
The bill also provides for other changes to the statute of limitations. It is to enter into force on October 1, 2026 (with exceptions).
The project was referred for further work to the public finance committee.
2. The first reading of the government's draft amendment to the PIT Act and the CIT Act (form no. 2445) also took place in the Sejm. The goal is extension of the deadline for sending uniform control files by PIT and CIT taxpayers, but only those who keep accounting books. Data from the Ministry of Finance show that 51,000 people keep accounting books. PIT taxpayers and 300 thousand CIT taxpayers. The project also provides for changes regarding powers of attorney to send JPK files. The project was forwarded to the Public Finance Committee for further work.
3. The MPs also started work on the government bill amending the Excise Duty Act (form no. 2457). It concerns the excise tax on e-cigarettes at the same rate as e-cigarettes with an electric heater. After the first reading, the project was forwarded to the Public Finance Committee.
4. The first reading of the parliamentary draft amendment to VAT (paper no. 2444), authored by PiS, also took place. Opposition MPs propose extending the reduced VAT rate to 0%. for the supply of computer equipment, including: for laptops. Currently, this rate covers the supply of computer equipment, including: to schools. Government however, he pointed out that the VAT Directive does not allow such a reduction. Envoy Janusz Kowalski replied that the entire Annex No. 8 is already inconsistent with the directive, which he also confirmed deputy minister finance Jarosław Neneman.
Author: Łukasz Zalewski, journalist of the Law section, Business Insider Polska
