From May 1, Art. 48 § 2 of the Fiscal Penal Code, which will increase the upper limit of the fine to five times the minimum wage. In numerical terms, this means an increase in the maximum fines from the current level of PLN 5.6 thousand to PLN 14 thousand.Let us add that the mandates may concern activities such as failure to submit a tax declaration on time, and they do not only concern irregularities with a significant impact on the tax system.Failure to accept the mandate will traditionally result in the need to conduct a court dispute with the tax office.
