Poland's Ministry of Finance has released revised legislation for the introduction of a retail sale tax ({News-2016-01-28/P/2- previous coverage}). Under the revised legislation, retail businesses will be subject to the new tax levied progressively as follows:

• 0% on monthly revenue up to PLN 17 million;
• 0.8% on monthly revenue over PLN 17 million up to 170 million; and
• 1.4% on monthly revenue …