Zasada ogólna pisemności w postępowaniu podatkowym
General principle of writing in tax proceedings

Summary/Abstract: The subject of the article is an analysis of the principle of writing, which is one of the general principles of tax proceedings. The aim of the study is to establish and explain the essence of this principle and the requirements related to its implementation, taking into account recent changes to the provisions constituting the said principle, including the newly regulated methods of authentication of letters recorded in paper or electronic form. The author tries to answer the question whether these changes are limited to ordering and standardizing the terminology used in the Tax Ordinance and the Electronic Service Act, or whether they shape the content of the rules of writing anew. The article also includes an assessment of the current regulation and de lege ferenda conclusions regarding this principle.

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