The taxpayer may retain the right to tax costs, even if he does not report to the tax office within three days that he has paid on a non-whitelist account. It is enough for the transfer to be returned and a new payment to an unregistered account will be reported as early as the statutory deadline. This was confirmed by Jan Sarnowski, deputy minister of finance, in response to parliamentary interpellation.
Source GazetaPrawna
Unofficial translation in English
