Poland: Tax authority’s access to banking information of taxpayers subject to proceedings
Response to parliamentary inquiry on improved access of the tax authority to certain taxpayers’ banking information
Taxpayers subject to proceedings
The Minister of Finance responded to a parliamentary inquiry no. 34443 on improved access of the tax authority to certain taxpayers’ banking information.
The position of Finance relates to provisions effective as of 1 July 2022—measures that afford the heads of tax offices the authority to demand, from banks, information about bank accounts of taxpayers that are already at the proceedings stage and without the knowledge of these bank account owners.
The Minister of Finance, in the reply to the parliamentary inquiry, stressed that the new authority to demand access to bank account information cannot be applied without justified cause and without being related to the “committed acts” that are the subject of the ongoing proceedings. Thus, according to the response, any suggestions that the information would be used for analytical purposes or to confirm alleged irregularities before initiating a tax inspection were unfounded.
Read an August 2022 report prepared by the KPMG member firm in Poland
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