Government approved controversial tax changes that will now be processed separately in parliament.
Government Approved Tax Changes
On February 2, 2026, the government accepted revolutionary changes to the tax ordinance in project UD196. This allows ordinary courts to penalize taxpayers for tax crimes even after the 5-year statute of limitations has expired, meaning the tax authority can no longer collect the tax. This controversial change was proposed alongside another initiative to remove the suspension of the statute of limitation through the initiation of a tax criminal case in the KKS.
The project also includes other changes: eliminating the requirement to file a claim for overpayment when it results from a corrected declaration; increasing the tax amount that can be paid by someone other than the taxpayer from 1,000 PLN to 5,000 PLN; and introducing the possibility of tax remittance before its due date.
Separate Project Surprises
A surprise occurred when, a week later, information about another project appeared in the government’s work schedule, duplicating some solutions. The new project (UD367) was then published on the RCL website, containing the same changes regarding the statute of limitations for tax obligations and the statute of limitations for tax crimes.
The Ministry of Finance explained to DGP that these changes were separated from project UD196 into a separate document. This means all changes approved by the government will be processed in the Sejm but in two separate projects.
