A tax liability becomes time-barred 5 years after the end of the year in which the payment deadline passed.
Tax Ordinance
Common rules for all taxes: deadlines, interest, tax audits, tax rulings.
- Summary
- OP
- Adopted
- 29 August 1997
- Original publication
- Dz.U. 1997 nr 137 poz. 926
- Summary up to date as of
- October 2026
Key rules
The Tax Ordinance in brief
An individual tax ruling from the KIS protects a taxpayer who complies with it.
Members of the management board are liable for the company’s tax arrears.
Default interest is charged on arrears.
Full text of the act
The current consolidated text and all amendments are available in ISAP, the official database of legal acts maintained by the Sejm.
Summary prepared by the HLBC team. Status: October 2026. This is general information, not legal advice.
Laws in brief
Other acts
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