On 14 February 2022, Poland published the Announcement of the Ministry of Finance on the rates of interest for tax arrears / late payment. This includes an increase in the interest rates as follows: The standard rate is increased from 8.0% to 8.5% per annum; The reduced rate is increased from 4.0% to 4.25% per annum; and The increased rate is increased from 12.0% to 12.75% per annum. The reduced rate applies when a self-correction is made prior to a notice of procedures for an amended assessment and the payment is made within 7 days of filing the corrected return....