Abstract

The lawmaker has been expanding the scope of using tax and penal fiscal sanctions for the past two years. This is the result of introducing to the act on VAT a few new tax obligations of objective character. Their foregoing catalogue has been expanded to, i.a. such obligations as:

– record keeping which includes data that allows a correct tax settlement and making a summary information,

– sending the abovementioned record to the tax office every month via means of electronic communication, including tax return,

– sending tax authority adjusted record based on mistakes in the monition, providing explanation, or doing those things after the expiry of the abovementioned period,

– explaining in detail that the taxpayer record does not have any mistakes indicated by the tax authority,

– using the mechanism of split payment.

Apart from the foregoing tax sanction which means tax surcharge, the lawmaker introduces a new type of sanction in a form of a penalty payment, which differs from the previous one, because in in this case the amount sanction rate, and not the percentage sanction rate, is applicable.