President Karol Nawrocki has vetoed amendments to the Fiscal Penal Code and the Tax Ordinance Act, which provided for more lenient penalties for formal tax offenses. But that is not all.
“I do not agree to lowering penalties for financial crimes in the dramatic situation of Poland’s public finances” – President Karol Nawrocki said during today’s press conference.
What did the amendment include?
The amendment to both acts, part of the government’s deregulation package, aimed to reduce penalties for tax offenses that do not cause direct tax losses. The new limits for fines imposed by the court were to be 480 daily rates (29,862,336 PLN) instead of 720 daily rates (44,793,504 PLN), or 120 daily rates (7,465,584 PLN) instead of 240 daily rates (14,931,168 PLN).
In addition, the law was to abolish the obligation for a payer/collector to designate persons responsible for calculating, collecting, and paying taxes. The vetoed law also intended to eliminate the penalty for failure to designate a tax collector.
More signatures from President Nawrocki
Also today, President Karol Nawrocki announced that he had signed an amendment to the Banking Law, enabling the rapid closure of so-called “dormant accounts,” as well as a law on the storage of natural fertilizers. At the same time, he vetoed provisions lowering penalties for formal tax offenses.
The first of the signed acts is an amendment to the Banking Law, introducing a legal basis for banks and cooperative savings and credit unions (SKOK) to obtain information on clients’ dates of death directly from the PESEL register, which will allow for the rapid closure of “dormant accounts” (inactive due to account holders’ inaction).
As the president said during the press conference, the law gives heirs “a more efficient way to manage matters during a tragic situation and to activate dormant deposits.” – “This is one of the laws from the entire deregulation package, and in my deep conviction, it will be beneficial precisely for people who today face problems with dormant deposits” – Nawrocki emphasized.
The second law signed extends deadlines for adapting storage facilities for natural fertilizers, a requirement for farms engaged in the breeding or raising of livestock.
Nawrocki noted that there were “some controversies” surrounding this law, but “they did not tip the balance after consultations with agricultural communities.” – “I concluded that this law could be signed for the good of Poland” – he added.
According to the Act on Special Solutions for the Storage of Natural Fertilizers, smaller farms with up to 20 large livestock units (LU) will have their deadline extended until the end of 2027, while larger farms maintaining more than 20 but no more than 210 LU will have their deadline extended until the end of 2025.
The law is also intended to facilitate the construction of storage facilities for natural fertilizers and to increase the protection of waters against nitrate pollution from agricultural sources. Until the end of 2027, it will not be necessary to obtain a land development decision for manure storage platforms or slurry and liquid manure tanks.
Furthermore, under the new provisions, in the case of farmers who submit the appropriate notification, administrative proceedings regarding non-compliance with fertilizer storage regulations will automatically be discontinued.