{"id":15,"date":"2026-06-06T02:27:48","date_gmt":"2026-06-06T00:27:48","guid":{"rendered":"https:\/\/www.yds.pl\/prawo\/?p=15"},"modified":"2026-06-06T02:27:48","modified_gmt":"2026-06-06T00:27:48","slug":"lex-kas-automatycznie-udostepni-dane-podatnika","status":"publish","type":"post","link":"https:\/\/www.yds.pl\/prawo\/lex-kas-automatycznie-udostepni-dane-podatnika\/","title":{"rendered":"LEX: KAS automatycznie udost\u0119pni dane podatnika"},"content":{"rendered":"

Projekt UDER111 zak\u0142ada ujednolicenie zasad korekt ksi\u0105g podatkowych przesy\u0142anych elektronicznie i umieszczenie tych zasad w og\u00f3lnych przepisach Ordynacji podatkowej. Ma to upro\u015bci\u0107 obowi\u0105zki podatnik\u00f3w korzystaj\u0105cych z elektronicznych form raportowania.<\/p>\n

Druga istotna zmiana to automatyczne udost\u0119pnianie podatnikowi lub p\u0142atnikowi danych, kt\u00f3re posiada KAS w Centralnym Rejestrze Danych Podatkowych. Dane maj\u0105 by\u0107 potwierdzane w wygenerowanym elektronicznie dokumencie, bez udzia\u0142u urz\u0119dnika.<\/p>\n

To mo\u017ce przyspieszy\u0107 obs\u0142ug\u0119 przedsi\u0119biorc\u00f3w, ale warto doprecyzowa\u0107, kto odpowiada za b\u0142\u0119dne lub nieaktualne dane wygenerowane przez system. Istotne b\u0119dzie te\u017c, czy automatyzacja nie ograniczy prawa podatnika do korekty informacji wykorzystywanych przez administracj\u0119.<\/p>\n

\u0179r\u00f3d\u0142o: KPRM<\/a><\/em><\/p>\n","protected":false},"excerpt":{"rendered":"

Deregulacyjny projekt zmian w Ordynacji podatkowej ma ujednolici\u0107 korekty elektronicznych ksi\u0105g i umo\u017cliwi\u0107 automatyczne udost\u0119pnianie danych podatnik\u00f3w przez system KAS. U\u0142atwienie dla firm zale\u017cy od jako\u015bci danych i jasnych zasad odpowiedzialno\u015bci.<\/p>\n","protected":false},"author":5,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[6],"tags":[],"class_list":["post-15","post","type-post","status-publish","format-standard","hentry","category-podatki"],"yoast_head":"\nLEX: KAS automatycznie udost\u0119pni dane podatnika - prawo<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.yds.pl\/prawo\/?p=15\" \/>\n<meta property=\"og:locale\" content=\"pl_PL\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"LEX: KAS automatycznie udost\u0119pni dane podatnika\" \/>\n<meta property=\"og:description\" content=\"Deregulacyjny projekt zmian w Ordynacji podatkowej ma ujednolici\u0107 korekty elektronicznych ksi\u0105g i umo\u017cliwi\u0107 automatyczne udost\u0119pnianie danych podatnik\u00f3w przez system KAS. 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