On November 14, President Andrzej Duda endorsed an act introducing 9% rate of corporate income tax (CIT) for small businesses as well as certain changes regarding tax deductible costs in case of acquisition and exploitation of passenger cars by companies. Amendments to the Corporate Income Tax Act and Personal Income Tax Act and some other acts substantialise the so-called “3P” Tax Policy announced by the Ministry of Finance. In this slogan, according to the authors of the changes, the “P” letters stand (in Polish language) for “transparency”, “simplicity” and “friendliness” of the tax system. This policy is a sign of moving away from the stage of intense sealing of the tax system towards the stage of its simplification and rationalization.