Notification of a change of address during tax proceedings - template with overview

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The taxpayer against whom the tax proceedings are conducted is obliged to submit a letter to the authority, which is a notification of a change of address. Read on to find out how to protect yourself from negative legal consequences when changing your address in the course of tax proceedings, i.e. how to correctly prepare a notification of a change of address during tax proceedings.

Obligation to notify about a change of address during tax proceedings

Notification of a change of address during tax proceedings is an obligation imposed on the taxpayer pursuant to art. 146 § 1 of the tax ordinance. Pursuant to this provision, the taxpayer is obliged to notify the tax authority of the change of the address for service, as well as the electronic address, if the taxpayer has submitted or consented to the use of such a method of service. The notification must be submitted within 7 days from the date on which the data was changed. However, due to the consequences, it is a good idea to notify the authority as soon as possible.

The notification about the change of address during the tax proceedings may also be made by the taxpayer's representative or attorney.

Important!
Pursuant to the decision of the Supreme Administrative Court of 21 July 2014, ref. No. II FZ 793/14, natural persons conducting business activity submit a notification of change of address during the tax proceedings, informing directly the tax authority conducting the proceedings! Updating registration data in CEIDG does not fulfill the obligation to notify about a change of address in the course of tax proceedings.

Notification of a change of address during tax proceedings - consequences of failure to fulfill the obligation

A taxpayer, by failing to notify about a change of address during tax proceedings, runs the risk of negative legal consequences. Despite the change of the taxpayer's address, letters delivered by the authority to the current address are considered delivered and have specific legal effects (such as, for example, the commencement of the period for lodging a complaint against a decision or appeal), while the authority leaves the letter in the case files.

Elements and template of the notification of change of address

The notification about the change of address during the tax proceedings should be submitted to the authority conducting the proceedings in a specific case, including its reference number in the notification.

It should be remembered that the tax authorities, although they have access to registration data contained in CEIDG, are not obliged to monitor the validity of taxpayers' data. Notification of a change of address in the course of tax proceedings is an obligation on the part of the taxpayer.

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