Amendment to the Tax Ordinance - finally in the taxpayer's favour?

The President has signed an amendment to the Tax Ordinance that could completely change the relationship between business owners and the tax authorities.
The new rules introduce a principle under which where there is doubt about the facts of the case, the matter is to be decided in the taxpayer's favour.
This is the first such clear signal in years that the state is beginning to recognise the problem of excessive fiscalism and wants to restore a basic sense of fairness in its relations with business.

What is changing

Until now, in tax proceedings, the authorities very often interpreted ambiguities to the taxpayer's disadvantage.
The new rules introduce a presumption of good faith on the part of the business owner - it will be up to the authority to prove that the taxpayer acted improperly.

This means that:

• if irremovable doubts arise during an inspection, the tax authority is obliged to resolve them in the taxpayer's favour,
• the authority cannot freely interpret unclear provisions or data,
• decisions imposing additional liabilities will have to be properly reasoned and supported by evidence,
• in court disputes, business owners will gain a stronger procedural argument.

What this means in practice

For companies and business owners, this above all means greater security in dealings with the Polish Tax Office (urząd skarbowy).
However, this does not mean complete freedom - the act still provides for exceptions, for example where the case concerns the interests of third parties or where the rules expressly require the taxpayer to demonstrate certain facts.

In practice, this means that well-prepared documentation and a logical structure of tax filings will become even more important.
The new principle does not release you from your obligations - but it does give you a real tool for defending yourself against excessive fiscalism.

What is worth doing now

1. Review your existing tax filings and contracts - make sure all documents are consistent and clear.
2. Take care over archiving and transparency - in the event of an inspection, it will be easier to prove your case.
3. Prepare to use the new provision in practice - especially if your tax matter is already in progress.
4. Consult an adviser - on how best to rely on the new principle in proceedings.

Our comment

This is the first provision in a long time that genuinely strengthens the business owner's position against the tax authorities.
It does not solve every problem, but it gives a new point of support - at last it can be said: "if they have no evidence, they must concede that the taxpayer is right".

At Global Tax Partners, we have been helping companies build secure tax structures and protect themselves from excessive interference by the authorities for years.
The new "in dubio pro tributario" principle is, for our clients, another shield in their defensive arsenal.

👉 Contact us - we will show you how to use this change in practice and strengthen your company's position against the tax authorities.