Poland Delays Entry into Force of Law on Tax Administration

On 21 December 2015, Poland's president signed into law an amendment that delays the entry into force of the Law on Tax Administration to 1 July 2016. The law, which was enacted 31 July 2015, establishes:

• The National Tax Information Office, which is empowered to issue tax rulings;
• The Central Register of Tax Data; and
• Tax information centers where taxpayers can submit tax declarations, enquire on the application of tax law, apply for certificates, etc.

It was originally to apply from 1 Ja…