In accordance with the current legal status by a penalty notice a fine can be imposed in the maximum amount of double minimum remuneration, i.e. 5.6 thousand zloty. After an alteration to Article 48 paragraph 2 of the Act on Fiscal Penal Code – penalty notices for fiscal petty offences will amount to the maximum of five times the minimum remuneration, i.e. even 14 thousand zloty.
Pursuant to the Fiscal Penal Code – a fine by means of a penalty notice can be imposed only if a perpetrator and circumstances of fiscal petty offence do not raise any doubts and there is no need to impose any stricter punishment . The new legal regulations thus allow imposing stricter punishments by tax authorities without the necessity to bring charges to court.
What is interesting – the proposed changes will be introduced by a legal act referring most of all to the amended Excise Duty Act.
The draft law is already after the first reading in the Seym.