On 4 October 2023, the Monetary Policy Council of the National Bank of Poland decided to lower interest rates with effect from 5 October 2023, which results in a reduction of the interest rates for tax arrears / late payment as follows: The standard rate is reduced from 15.0% to 14.50% per annum; The reduced rate is reduced from 7.50% to 7.25% per annum; and The increased rate is reduced from 22.50% to 21.75% 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...