Abstract

Constructing a new formula of establishing undisclosed revenue by the act from 16.1.2015 amending the act on income tax from natural legal person, and the act – tax entail ( Journal of Laws from 2015 no. 251), there is defi nition of particular concepts, elements being subject to analysis that enable to state whether it is legitimate, regarding particular taxpayer,to implement sanction taxation. Problem which oft en appeared based on eff ective regulations was connected with deciding whether revealingrevenue during control or proceeding – via organ or taxpayer himself - which was undisclosed until now for tax purpose – will result in their taxation based on general rules, adequate to the source from which they come from, or by implementing a sanction rate?