Appeal against a tax decision (odwołanie od decyzji podatkowej)

Published byDocMuse

An appeal against a first-instance decision of a Polish tax office head, mayor or other tax authority, with what art. 222 of the Tax Ordinance requires: the objections to the decision, the substance and scope of the demand, and the evidence. It is filed within 14 days of the decision being served, through the authority that issued it. The appeal is free, and the appeal body cannot leave the appellant worse off unless the decision flagrantly breaches the law or the public interest.

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Common questions

How long is there to appeal a Polish tax decision, and where does it go?

14 days from service of the decision, counting from the next day (art. 223 § 2(1) of the Tax Ordinance). The appeal is addressed to the appeal body — the director of the tax administration chamber for a tax office decision, or the local government appeals board for a mayor's decision on local taxes — but filed through the authority that issued the decision. Posting it at a Polish Post office on the last day is in time.

What if the deadline to appeal a tax decision has passed?

A request to restore the deadline can be made within 7 days of the cause of the delay ending, showing it was not the appellant's fault — illness or a hospital stay, for example — with the appeal filed at the same time (art. 162 of the Tax Ordinance). If the deadline is not restored, the decision stays final and only the extraordinary routes remain, such as reopening the proceedings or a declaration of invalidity, available in narrow cases.

Does the tax have to be paid while an appeal is pending?

A decision that is not yet final is not enforced unless it was made immediately enforceable (art. 239a of the Tax Ordinance), so as a rule the office does not enforce it until the appeal is decided. Late-payment interest may still build up, however, and if the appeal fails the tax is due together with it. Paying before the ruling limits that cost, and any overpayment is refunded if the appeal succeeds.