Poland:
Banks and Confidentiality - Changes to the Polish Tax Obligations Act
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Parliament recently passed a change to the Tax Obligations Act that administrative proceedings against a taxpayer will constitute a basis for the tax authorities to access details of the taxpayer's bank account, dealings with brokerage firms and trust funds. This will be possible from 1 January 1997 subject to the President's acceptance.
What is not so evident and has not been sufficiently safeguarded is the ease with which the tax authorities may begin administrative proceedings against a taxpayer.
Tax laws and practise are constantly being revised and, whilst every effort is made to ensure that the information in this tax newsletter is accurate and timely, no decision should be taken on the basis of the information herein without first consulting with KPMG Polska.
Should you have any questions in relation to the above issues, please contact:
Oliver Sinton
KPMG Polska
LIM Center - Marriott Hotel - IX floor
Al. Jerozolimskie 65/79
00-697 Warsaw, Poland
Tel: +48 (22) 630 7236
Fax: +48 (22) 630 6355
This information was correct as of 3 July 1996.
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