So far, the Ministry of Finance is not going to amend the regulation which allows for the suspension of the limitation period due to the initiation of criminal fiscal proceedings. It points out that offices intitute only 3.7 percent of such proceedings one year before the end of the limitation period. Nevertheless, according to Andrzej Ladziński and other experts, the problem is still serious.

COMMENT by Andrzej Ladziński, GWW tax advisor and partner

In the opinion of Andrzej Ladziński, a tax advisor and partner at GWW, claiming that criminal proceedings initiated by KAS (the National Tax Administration) within 12 months before the expiry of the limitation period represent only 3.7 percent of all criminal proceedings conducted by KAS is a failed attempt to blur the problem. – The Ministry of Finance puts all kinds of proceedings into one bag, including, for example, proceedings concerning offenses related to the filing of a tax return after the deadline – says Ladziński.

According to him, 3.7 percent referred to by the head of KAS means, roughly, at least 1 thousand instrumentally initiated criminal fiscal proceedings. – It is also quite probable that the number of such proceedings in 2020 increased in relation to 2014, which is the last period for which the public has any data, says Andrzej Ladziński.

He reminds that KAS, although being aware of the scale of the problem, denies the National Chamber of Tax Advisors access to public information and data for 2015 and subsequent years, claiming that there is no important public interest in making it available.

The article was published in today's issue of Dziennik Gazeta Prawna: https://podatki.gazetaprawna.pl/artykuly/8203214,zawieszenie-biegu-terminu-przedawnienia-ministerstwo-finansow.html

Ministerstwo Finansów nie zamierza na razie zmieniać przepisu, który pozwala na zawieszenie biegu terminu przedawnienia ze względu na wszczęcie postępowania karnoskarbowego. Wskazuje, że urzędy tylko 3,7 proc. takich postępowań wszczynają na rok przed przedawnieniem. Zdaniem ekspertów, w tym Andrzeja Ladzińskiego – problem nadal jest jednak poważny.

Artykuł z komentarzami ekspertów do pobrania poniżej.