On 24th May 2020, statutory terms will commence or recommence (depending on whether the decision, sentence, summons, etc., were delivered before or after 14 March 2020) in the following proceedings:
- tax audits,
- customs and tax audits,
- proceedings held pursuant to the Tax Code (e.g. for an advance tax ruling),
- administrative court proceedings.
This is because on 16th May the so-called Shield 3.0, pursuant to which the existing provisions regarding suspension or non-commencement of statutory terms for these type of tax proceedings were repealed, came into force.
According to the above-mentioned law, statutory terms for tax matters will recommence or commence after 7 days from the effective date of Shield 3.0 – i.e. from 24th May 2020.
Therefore, if you have received an unfavourable decision, advance tax ruling, or have been served with a request to submit documents – it will be necessary to take action despite the instructions included in the letters served (informing about the suspension of statutory terms until the end of the state of epidemic/epidemic threat).