From January 1, 2022 thanks to the amendment to the provisions of the Penal Fiscal Code introduced by the Act dated on October 29, 2021, amending the act on personal income tax, the act on corporate income tax, and some other acts, the so-called "The Polish Deal" there is no longer an obligation for the taxpayers to submit a repentance letter to the tax authorities in the event of detecting an error and correction the record part as well as the declaration and record part of the SAF-T with declaration file, as it was till December 31, 2021. The change also applies to adjustments for earlier periods.
We informed about the amendment in the article here.
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