Thursday 19 May 2011

Poland Signs Historic Taxpayers' Rights Declaration

A declaration of taxpayers' rights was signed on 18 May 2011 in Warsaw by tax advisers, judges of administration courts, tax law professors and tax experts, reports.

The declaration is not intended to facilitate tax avoidance. It is to help build confidence between the taxpayer and the fiscal administration. 

“One of the most important rights is the right to a fair trial. The reasons for the ruling should be comprehensible to the taxpayer, so he or she knows why he or she lost and how to act in the future” says Stefan Babiarz, judge of the Supreme Administrative Court (NSA).

The authors of the declaration plan to begin collecting signatures in September, so that the document can be submitted to parliament as a draft law, points out. 

The 10 basic rights of a taxpayer as envisaged by the authors of the Polish Declaration of Taxpayers' Rights are listed as:

1. The right to good tax law
2. The right to pay tax in the amount resulting from the tax laws 
3. The right to participate in fair tax proceedings 
4. The right to good treatment by the tax administration
5. The right to judicial protection in tax matters tax
6. The right to information on matters of taxation
7. The right to assess tax law
8. The right to review the work of tax administration
9. The right to respect the presumption of innocence, as well as proportionality and individualization of penalties for violation of tax law 
10. The right to compensation for damage caused by the decision of public authority.

(This article has been sourced from the on-line magazine Polish Market Online and first appeared on that site on 19 May 2011)

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