1 NEW LAW ON SPECIAL TAX OFFICES WON`T COME

NEW LAW ON SPECIAL TAX OFFICES WON'T COME IN EFFECT UNTIL 1 JULY 2016
On 3 December 2015, the PiS party's parliamentary group filed an MP-originated bill to amend the Tax
Administration Act adopted on 10 July 2015 ("TAA"). The bill seeks to delay the effective date of some
of the changes legislated in TAA.
TAA was used as a basis for a proposed statutory instrument called Finance Minister regulation of 15
September 2015 on the determination of the categories of taxpayers and remitters which fall under
non-local tax jurisdiction (see our newsletter 71/2015 dated 2 November 2015). The proposed
regulation would change the jurisdiction of tax offices for some large taxpayers engaging in complex
business transactions.
The proposed law was originally expected to become effective already on 1 January 2016, but the PiS
party's bill seeks to move that date forward by half a year so that the new regulations would go live on
1 July 2016.
If this issue pertains to your business and you are interested in our assistance, please contact your
WTS&SAJA consultant or our office.
Doradztwo Podatkowe WTS&SAJA Sp. z o.o.
Delta Building, 4th floor
ul. Towarowa 35
61-896 Poznań
tel. (+48) 61 643 45 50
fax. (+48) 61 643 45 51
Warsaw Office
CENTRAL Tower, 22nd floor
Al. Jerozolimskie 81
02-001 Warszawa
This Newsletter provides general information and is designed to keep you up-to-date with changes in tax law, tax rulings and
interpretations, case law development and interesting commentaries.
Doradztwo Podatkowe WTS&SAJA shall not be held legally liable for any acts or omissions that follow from the contents hereof.
Doradztwo Podatkowe WTS&SAJA Sp. z o.o.
Delta Building, 4th floor
ul. Towarowa 35
61-896 Poznań
Poland
P +48 61 643 45 50
F +48 61 643 45 51
[email protected]
www.wtssaja.pl
Managing Partner:
Magdalena Saja
Tax ID: 778-141-77-66
Poznań District Court for Poznań Nowe Miasto
and WiIda, 8th Commercial Division
KRS 0000206176
Share capital: 200 000 PLN
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