On 21 December 2015, Poland's president signed into law an amendment that delays the entry into force of the Law on Tax Administration to 1 July 2016. The law, which was enacted 31 July 2015, establishes:

• The National Tax Information Office, which is empowered to issue tax rulings;
• The Central Register of Tax Data; and
• Tax information centers where taxpayers can submit tax declarations, enquir…