Witness in Polish tax proceedings – obligation, right or risk?
Publication date: July 07, 2026
At the outset, it should be emphasized that the regulation relating to witnesses in the Act of 29 August 1997, the Tax Ordinance, is laconic.
If a decision is made to take evidence by questioning a witness, the party must be notified of the place and time of the hearing at least seven days in advance. The parties may participate and ask questions during the hearing (Article 190 of the Code of Criminal Procedure).
The doctrine defines a witness as someone possessing knowledge of facts relevant to the case that the tax authority is attempting to reconstruct for the purposes of the proceedings. According to the commentary on the Tax Ordinance, a witness in tax proceedings can be either a person present at an event and thus relying on their personal observations, or one who obtained information indirectly, most often from other people.
