First, the Ministry of Finance publishes draft clarifications to the regulations, and then for months or even years it does not turn into final clarifications. When taxpayers refer to the interpretation contained in the draft, the tax office can answer that it is not binding. Only the explanations of the Minister of Finance, and not their draft, are binding and protect taxpayers. So if the Ministry of Finance delays with explanations, taxpayers are forced to wait until the Ministry publishes their final version. Otherwise, they risk that the authorities will change their minds – says Michał Rodak, tax advisor at Grant Thornton.
Source: podatki.gazetaprawna.pl
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