The Ministry of Finance has published draft changes to the Tax Ordinance. The draft shows that the Minister intends to diversify fees for interpretations of tax provisions.

Nowadays, an applicant has to pay the fee of PLN 40 for an individual tax interpretation. In accordance with the new proposal, those taxpayers for whom the so-called “big tax offices” are relevant will have to pay as much as PLN 1000.

Big tax offices are responsible for companies engaged in specific activities (like banking), companies with high revenues and those with links to foreign companies.

The change will in particular affect foreign entrepreneurs since the “big” tax offices are relevant for all branches or representative offices of foreign enterprises as well as for Polish residents managed by non-residents. Just to remind you: a resident holding as little as 5% of votes at a company’s shareholders’ meeting is all that is necessary for the company to be embraced by a “big” tax office.

Contact person: Paweł Nowak, pn@pnplaw.pl