Amendments to tax law in Poland

There are works pending on Polish Act on National Fiscal Administration (pl. KAS). The changes are aimed to strengthen the competences of KAS. According to the project of new regulations, KAS controllers will be able to conduct easier control of entities, which create Tax Capital Groups. The tax audit conducted by KAS will be possible also to entities, which were a part of Tax Capital Group. As a result the “historical” audit of dissolved Tax Capital Groups will be possible.

The new regulations will cover all commercial companies as well as civil law partnerships. In case when civil law partnership, a general partnership, professional partnership, limited partnership, limited joint-stock partnership will be dissolved, then the audit can be conducted with regard to the their partners. Such solution will allow KAS to effectively enforce the due VAT.

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