Poland's Ministry of Finance has announced a consultation on a draft law amending the Tax Ordinance Act and certain other acts. The proposed changes are intended to simplify tax procedures, increase the efficiency of the tax authorities, improve relations between taxpayers and the tax authorities, and clarify the application of uncertain provisions. Some of the main changes for businesses concern individual tax rulings, including the introduction of a validity period of 5 years for individual rulings, after which a taxpayer will have to apply for a new ruling. As a transition, individual rulings issued before 1 January 2019 will expire...