Micro-enterprises to get benefit of doubt from authorities

Dziennik Gazeta Prawna has previewed the new law on commercial activity. The Ministry of the Economy has prepared a rough draft of the legislation. The new law is to strengthen the position of small entrepreneurs and allow them more freedom. Until now, the taxing authorities have wielded a strong hand regarding matters of taxation of micro-enterprises. In addition, newly registered businesses are mistake-prone when it comes to bookkeeping and administrative procedures. Based on this, the ministry has decided to change the existing fine system in favor of cautions and instruction on how to correct mistakes. To prevent abuse of the new freedoms, the cautions will be limited. Any fines given by taxing authorities will be reasonable and in proportion to the scale of the violation and the entrepreneur's economic activity. All of this is in line with the European Code of Good Administrative Behaviour.