20 November 2025

Changes in the tax ordinance – resolving doubts, interest

Two amendments to the Tax Ordinance have been published in the Journal of Laws, introducing significant and beneficial changes for taxpayers. One amendment extends the principle of resolving doubts in favor of taxpayers, while the other addresses the imposition of default interest in cases of extended tax audits and customs and tax audits.

Resolving Doubts in Favor of the Taxpayer

Previously, Article 2a of the Tax Ordinance provided for the principle of in dubio pro tributario, which allows for resolving doubts in favor of the taxpayer, only with respect to unresolvable doubts regarding the content of tax regulations. This principle has been in effect since 2016.

Thanks to the changes introduced regarding resolving doubts in favor of the taxpayer, Article 122 adds a rule that in tax proceedings initiated ex officio, unresolvable doubts regarding the factual circumstances shall be resolved in favor of the party.

The following exceptions to this rule are provided:

• parties with conflicting interests are involved in the proceedings, or the outcome of the proceedings directly affects the interests of other persons,
• legal provisions require a party to demonstrate certain facts,
• an important public interest, including a significant state interest, militates against this.

The above provisions also apply to proceedings initiated and not concluded before the effective date of these changes (with the provisions entering into force 14 days after their publication in the Journal of Laws – i.e., from October 20th, 2025).

These changes are justified by the goal of fostering friendly administration and enhancing the protection of taxpayers’ interests. It is crucial that any uncertainties concerning the factual circumstances and tax regulations are thoroughly analyzed and clarified before applying the principle of favorable ruling. This principle is highly advantageous for taxpayers, as it allows for a broader resolution of doubts in their favor.

New Rules for the Calculation of Late Payment Interest

Another change that is beneficial for taxpayers is the exclusion from charging late payment interest if a tax or customs audit is not completed within 6 months of its initiation, calculated from the day following the 6-month period of the audit.

Exceptions to the above rule include situations where:

• the delay is caused by the fault of the party or representative,
• for reasons beyond the control of the auditing authority,
• for periods of suspension of a tax audit or customs and tax audit – except in special situations, including the suspension of an audit initiated under the procedure for the immediate initiation of a tax audit or when the Head of the National Tax Administration (KAS) transfers the audit to a tax authority – in accordance with the procedure provided for tax avoidance.

The provisions mentioned above will also apply to tax audits and customs audits that are initiated within six months prior to the date when these provisions come into effect. The Act will enter into force 14 days after its announcement, which is set for October 20th, 2025.