We recently discussed the current status of planned and implemented tax changes in detail. These include changes that are already in force, regulations planned for the coming months and solutions whose entry into force has been postponed.
This time, we focus on changes to tax procedures and audits that have already come into force and are of interest to everyone: taxpayers and practitioners alike. We present the key concepts, potential consequences, and practical aspects of application.
Submitting tax returns at various stages of customs and tax audits – a significant change in favour of taxpayers
One of the most significant amendments to the Act on the National Revenue Administration (KAS) is the extension of taxpayers’ rights to submit tax returns at various stages of customs and tax audits.
The new regulations overturn the previous rule of ‘no returns during audits’ and introduce a mechanism that enables taxpayers to respond to authorities’ findings.
Returns filed during audits
In accordance with Article 62(4) of the Act on the National Revenue Administration, in the context of customs and tax audits to check compliance with tax law, “the person being audited has the right to file a tax return […] within the scope of the audit, within 14 days of receiving authorisation for the audit”.
This means that taxpayers no longer have to wait passively for audits to be completed and their findings formalised; they can now actively respond at an early stage by submitting a tax return within the scope of the audit. This enables them to organise their tax settlements independently and potentially limit further adverse financial consequences.
Returns filed following receipt of audit results
Importantly, the opportunity for correction does not end with an audit’s completion.
In accordance with Article 82(2) of the Act on the National Revenue Administration, the audit results must include information on the right to file a return if the audited person agrees, either wholly or partially, with the identified irregularities.
Furthermore, pursuant to Article 82(3), the audited party has 14 days from the date of delivery of the audit results to submit a return, provided they accept the authority’s findings.
In practice, this provides an additional ‘time window’ to mitigate the adverse financial impact of the audit and submit a return.
Unremovable doubts as to the facts – change with reservations
Another significant change, which came into effect on 4 November 2025, was the introduction to the General Tax Code of the principle of resolving unremovable doubts in favour of the party concerned.
In accordance with the new Article 122 § 2 of the General Tax Code, any such doubts regarding the facts in tax proceedings initiated ex officio should be resolved in favour of the taxpayer. This change is widely regarded as positive and has long been advocated by practitioners.
However, at the same time, the legislature has introduced significant exceptions which may, in practice, limit the possibility of invoking this provision. This rule will not apply if:
- Parties with conflicting interests are involved in the procedure, or the outcome of the procedure has a direct impact on the interests of other persons
- The law requires a party to prove specific facts
- Doing so would conflict with an important public interest, including a material interest of the state
The third exception, which concerns important public interest, raises particular concerns. The wording is very broad, leaving considerable discretion to tax authorities in its interpretation. This could result in numerous exemptions from this rule being granted in practice, effectively limiting its application.
It is worth noting that the above change applies to procedures that were initiated but not completed before the amendments came into force.
Changes to tax procedures strengthen the position of taxpayers
These changes should be viewed as a step towards improving taxpayers’ position, particularly during customs and tax audits and tax procedures. However, in practice, the effectiveness of the new regulations will depend on how they are applied by the tax authorities.
For this reason, taxpayers should make the new regulations part of their defence strategy during audits, using the available instruments as effectively as possible. Only by making conscious use of the new rights will it be possible to exploit the amendments’ full potential.
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