In the seating of May 7, 2010 the Sejm dealt with amending the Act on Tax Inspection. Pursuant to the justification to the draft Act, the changes within the scope of authorizations in the tax inspection are to result in an increase in the efficiency of the tax inspection as well as in a reduction of the so called „gray market”, especially in case of business activities conducted through the internet. Tax inspectors will be able to demand from owners of websites to make available not only the personal data of their contractors, but also the data concerning logging-in which include among other things the information about the IP addresses and the time of connection. The demand of the tax inspection authorities may relate exclusively to those entities, which publish announcements or advertisements, the contents of which indicate that they conduct business activity which might result in occurrence of a tax obligation.
Contact person: Mirosław Stefanik, ms@pnplaw.pl