Tax instalment application: requests for missing information and a missing address

This article covers only the formal checks of an already submitted application to pay tax liabilities in instalments. It is not a guide to preparing a RAT-ZW application or an explanation of the substantive assessment of a request for tax relief.

Request for missing information: 7 days from receipt

If your application is incomplete or contains formal errors, the office will request that you supply the missing information. You have 7 days from receiving the request to do so. The separate exception for a missing address is explained below. These rules are set out on Biznes.gov.pl.

What happens if you do not supply the information on time

If you do not supply the information within the specified deadline, the office will not examine your case. You will receive an order leaving your application unexamined.

You may lodge a complaint against this order. The deadline is 7 days from receiving the order — not from receiving the earlier request. These rules come from the service description on Biznes.gov.pl.

Missing address: a separate exception

If you do not provide an address in your application, according to Biznes.gov.pl:

• the office will not examine your case;
• you will not receive a request to supply missing information;
• the office will not issue an order;
• you have no right to lodge a complaint.

A missing address should therefore not be confused with the situation described above, where the office sends a request and then — if the information is not supplied on time — issues an order.

Optional checklist of missing items and prepared supplements

As an organizational aid, you can prepare your own checklist. For each item in the request, note:

• Missing item identified in the request: what that point concerns.
• Prepared supplement: which information or document addresses that point.
• Your own checking status: what you have already prepared and what remains to be prepared.

This is only an optional organizational recommendation, not an additional legal requirement or a template for replying to the request.

Leaving an application unexamined versus refusing instalments

Leaving an application unexamined because information was not supplied on time is not the same as refusing tax relief following a substantive assessment. The first situation involves the order concerning formal deficiencies described above. Refusal to allow payment in instalments is a separate determination issued in the form of a decision. This distinction follows from the description of the successive stages of the case on Biznes.gov.pl.