In brief

• The Sejm has limited the ability of Tax Administration Chamber (KAS) officials to check private bank accounts.
• Access to an account is to be possible only in case of suspicion of a fiscal crime or fiscal offence.
• The change also applies to individuals running sole proprietorships.

End of free access to accounts

The new regulations are meant to put an end to the practice of mass checking of citizens' finances by tax officials. The previous powers of the Tax Administration Chamber were broad, and an official could reach for banking data without a clear reason (Kontrola skarbowa na nowych zasadach. Urzędnicy stracą łatwy dostęp do kont bankowych – eska.pl) (Dostęp KAS do kont bankowych. Nowe przepisy ograniczają uprawnienia skarbówki. Kiedy fiskus może sprawdzić konto bankowe obywatela? - Super Biznes – superbiz.se.pl).

When the tax authority will be able to look at an account

Access to an account is to be permitted only for persons who are suspected of committing a fiscal crime or fiscal offence. Mere caution on the part of the office is not enough to ask a bank for data. The bank will only pass on information once KAS demonstrates such a basis.

What changes for entrepreneurs

The Sejm has limited officials' access to accounts, which also applies to individuals running sole proprietorships. Owners of small businesses can expect a lower risk that an inspection will cover a business account without a justified reason. Access remains possible if there is suspicion of a fiscal crime (Skarbówka. Sejm ogranicza dostęp urzędników do kont bankowych - Biznes w INTERIA.PL – interia.pl).

Where the change comes from

The need to protect taxpayers' privacy from excessive oversight appears in materials from late October and early November.