Abstract

Due to epidemic emergency, and consequently epidemic – which was introduced in Poland, or due to similar emergencies in other countries caused by the so-called coronavirus – the economy is in diffi culty. Entrepreneurs have begun to face numerous problems connected with an actual stop of many areas of the economy. Governments of many countries, including Poland, have decided to implement special legal solutions that could help entrepreneurs survive in these unique times. One of the elements of such solutions are special tax regulations.

All these special regulations are being implemented with changes to the act of 2.3.2020 on special solutions connected with preventing, counteracting and fi ghting COVID-19, other infectious diseases and crisis situation caused by them ( Journal of Laws, item 374, as amended) – special act.

The article discusses: retroactive tax loss, tax reduction on donations, postponement of PIT-4, postponement of tax reduction on bad debts, resignation of simplifi ed advances, new powers of communes regarding property tax, exemption of fi nancial transaction tax from certain loans, lack of extension fee from payment relief, regulations within tax procedures, postponing implementation of the new rate template of VAT and the new SAF-T, postponement of minimal tax.