Stefan Babiarz, Rafał Dowgier, Leonard Etel, Hanna Filipczyk, Włodzimierz Gurba, Wiesław Kuśnierz, Ireneusz Krawczyk, Marcin Łoboda, Andrzej Nikończyk, Adam Nita, Agnieszka Olesińska, Piotr Pietrasz, Mariusz Popławski, Jan Rudowski, Dariusz Strzelec
Tax Ordinance. The Assumptions of a New Regulation
Summary
The currently binding Tax Ordinance came into force on 1st January, 1998 and since then it has been amended several times. Numerous alterations show that the content of this document has had to be frequently adjusted in many areas to ever changing conditions. Despite this, it still fails to meet today’s needs and standards.
General Taxation Law Codification Committee (GTLCC) has been appointed to prepare a draft of a new Tax Ordinance. Its tasks were specified in the Council of Ministers’ Regulation of 21st October, 2014 on the creation, organization and operation of General Taxation Law Codification Committee (Journal of Laws of 2014, item 1471). Pursuant to § 8 thereof, the Committee’s tasks embrace: preparation, within 4 months from their first meeting, assumptions of a comprehensive statutory regulation of general tax law as well as preparation, within 2 years from the day of adopting the assumptions, a draft bill containing comprehensive provisions on general tax law together with implementing acts. The purpose of GTLCC is regulation (clearing up) tax law’s general part in the form of a new legal act titled “Tax Ordinance”. It is a form of the so called partial codification of tax law.
The subject of this study is the concept of the new act regulating the general tax law prepared by members of the General Taxation Law Codification Committee and its directional assumptions that were prepared in March 2015, presented to the Minister of Finance, and completed in August 2015.
References
- 34 of the Model Tax Code of International Monetary Fund, Code of the Republic of Taxastan. A Hypothetical Tax Law. Prepared by the IMF Legal Department, September 29, 2000