Effective as of 4 November 2022, the Excessive Delays in Commercial Transactions (Combating) Act and the Public Finance Act were amended (for the amending act, see Journal of Laws of 2022, item 2414) to change certain duties relating to the reporting of payment gridlocks.
Following on taxpayers’ petitions, the new law changes the due dates for the filing of a payment gridlocks report. As of now, a payment gridlocks report must be filed by 30 April of each calendar year, rather than by 31 January as before.
Under interim regulations, the new filing rules apply also to reports for 2022.
The Ministry of Development and Technology’s bulletin further confirms (§ 43) that the new law governs the filing of and adjustments to 2022 reports so these are to be filed in accordance with the new rules.
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