VOLUNTARY DISCLOSURE czyli "czynny żal"


Voluntary disclosure (in Polish: ‘czynny żal’) is a relief available to a party who failed to either submit their tax return on time or pay tax due on time.Since end of March 2020 you may file it either in the written or in an electronic form – thanks to Covid-19 related legislation (Article 16 §4 of The Polish Fiscal Penal Code).

So, if you have just! remembered about the tax liability that slipped your mind owing to the exceptional circumstances like Covid-19, or other, the form below may give you a good idea of what statement you are required to submit in order to avail yourself of this relief.Fingers crossed!

The attached form, although in all probability true and correct, is for English teaching purposes only and should not be deemed tax advice in your particular matter. Still, you may wish to consult tax advisors who have assisted me with drawing it up. Monika Wosik Daria Jankowska Sandra Kowalska, thank you for your kind assistance in the matter.