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According to the provisions of the Polish penal fiscal Code, in certain situations a taxpayer can avoid criminal consequences related to violation of tax legislation. However, it requires: voluntary disclosure, submission of the amended tax return, voluntary surrender of responsibility or renouncement of inflicting a penalty or imposition of a penalty.
If the offender after committing an offence reported to the proper prosecuting body, describing the essential circumstances of it, in accordance with the penal fiscal Code is not subject to the penalty of fine for a fiscal transgression or crime. However, the application of such procedure is possible only if the full levies of public law nature (for example, taxes) offset by the committed offence is paid within the period established by the authorized body.
If the payment of the full debt is not possible, and the decision to seizure the items is mandatory, the taxpayer must hand over the items, and if it is impossible it is necessary to pay their cash equivalent. When seizure applies to items production, storage, circulation or transfer of which is forbidden, it is not imposed obligation to pay their equivalent in money.
In the event that complex items subject to penalties can be quickly destroyed or damaged, their storage has been associated with higher prices or excessive difficulties or will cause a significant reduction in their value, the investigating authorities imposes on the offender the obligation to pay their monetary equivalent, unless the confiscation concerns items production, storage, circulation, transportation, movement or transfer of which is prohibited.
Notice of voluntary disclosure must be given in writing or orally verbally to the minutes.
In accordance with article 16 § 5 of the Polish penal fiscal Code, a notice of voluntary disclosure is void if it was submitted:
In addition, article 16 § 6 of the penal fiscal Code provides that the refusal of penalties within the framework of voluntary disclosure may not be used against the offence who: