Poland Further Delays Entry into Force of Law on Tax Administration

On 16 June 2016, Poland's parliament passed legislation that further delays the entry into force of the Law on Tax Administration to 1 January 2017. 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 is the second delay for the entry i…