Tax instalment request refused: appeal or submit a new application?

Tax instalment request refused: what next?

This guide concerns the situation after you receive a decision refusing to allow payment of tax liabilities in instalments. It does not cover preparing an initial application, correcting formal deficiencies or paying an approved instalment late.

Distinguish between two matters: appealing a decision you disagree with and submitting a new application identifying new circumstances that justify your request. These are separate actions described on Biznes.gov.pl.

Appeal: 14 days from receiving the decision

If you disagree with the tax office’s decision, you may appeal. You have 14 days from the date you receive the decision.

Follow the required submission route:

• address the appeal to the director of the tax administration chamber;
• submit it through the head of the tax office;
• file the appeal at the office that issued the decision.

The deadline and submission procedure are set out in the official service description on Biznes.gov.pl.

New application: new circumstances justifying your request

After receiving a refusal decision, you may apply again to pay tax liabilities in instalments, identifying new circumstances that justify your request.

In that situation, the authority is required to conduct proceedings on the matter. It cannot refuse to initiate those proceedings solely because the previous case ended with a refusal decision. This rule is explained on Biznes.gov.pl.

Do not confuse a new application with an appeal: an appeal concerns a decision you disagree with, whereas the new application described here is based on new circumstances justifying your request.

Proceedings do not guarantee instalments

The obligation to conduct proceedings on a new application identifying new circumstances does not mean that the authority must grant relief. Allowing payment in instalments is discretionary. Even where circumstances support granting relief and you meet the requirements, a favourable decision is not guaranteed. The office considers each case individually, as Biznes.gov.pl emphasises.

Optional organisational checklist

To organise your information, we suggest keeping the following together:

• the refusal decision you received;
• a record of the date you received it;
• information about new circumstances justifying your request, if you are considering a new application.

This is only an organisational recommendation, not an additional legal obligation or a list of required attachments.