All sorts of tax offences and crimes are subject to fines based on Fiscal Penal Code. Starting from 1st of July 2023 penalties increased. This occurrence is not due to any changes to the Fiscal Penal Code or increased severity of the authorities, but increase of minimal salary.
The amount of penalty is influenced by two factors – first one being the crime or offence itself, which determines the severity of penalty, and the second one being the base value for calculation, which means minimal monthly salary.
The lowest fine for tax offence is 1/10th of the minimal monthly salary (3600 PLN), which from 1st of July 2023 will be 360 PLN, while the highest is a 20 times the minimal monthly salary, which means 72 000 PLN. A penalty fine is only 5 times the base value – 18 000 PLN. This means a nearly 20% increase since 2022, when minimal salary was at 3010 PLN.
The fines for tax crimes are much more severe, their basis for calculation is minimal daily salary, which means 1/30th of the established minimal monthly salary, and maximal daily salary, which is established at 400 times the minimal value. The fines themselves begin at 10 times the daily salary and go as far as 720 times that value.
Due to increase of minimal salary fines for tax crimes will increase, and be within range of 1200 to 33 560 400 PLN.
Starting from 1st of July 2023, fines will increase to:
- 360 PLN – the lowest fine for tax offence
- 72 000 PLN – the highest fine for tax offence
- 18 000 PLN – the highest possible penalty ticket
- 1 200 PLN – the lowest fine for tax crime
- 33 560 400 PLN – the highest fine for tax crime
It is worth mentioning that further increase of minimal salary is planned in 2024, so in consequence it will result in increase of the fines for tax offences.
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