In 2023, fines from the Fiscal Penal Code for tax crimes will increase twice - in January and in July. This is because of two increases in the minimum pay in 2023.
Learn more: Minimum remuneration in 2023
The Fiscal Penal Code actually ties the penalties for fiscal crimes and offences to the amount of the minimum pay. The penalty of a fine for a fiscal crime is determined by the number of daily rates, whereby, unless the Code provides otherwise, the lowest number of rates is - 10, the highest - 720.
In 2023, the fine for the fiscal crime is as follows:
1. as of 1 January 2023
2. as of 1 July 2023
In 2022, these amounts ranged from PLN 1003.30 to PLN 28 895 040, resulting in a maximum increase of 16.14% compared to July 2022.
It should be noted that under Article 22. § 1. of the Fiscal Penal Code, the penalties for fiscal crimes are:
The punishability for a tax crime no longer exists as long as the following period has passed since the offence was committed:
The tax offence is punishable by a fine of a specified amount.
The fine for tax offences in 2023 shall amount to:
as of 1 January 2023:
as of 1 July 2023:
To compare, in 2022 the fine for a tax offence amounted to respectively:
In view of the above, the maximum fine for a tax offence under the Fiscal Penal Code will increase by 19.6% in July 2023 compared to July 2022.