The article presents a proposal to amend the Polish Code of Penal Procedure of 1997 so that no doubts arise on the basis of its interpretation that the accused is not entitled to give false explanations, including false explanations. This proposal was based on the interpretation of art. 175 § 1 of the indicated code, which was implemented according to the derivative concept of the interpretation of law. Relying on this concept makes it clear that the norm authorizing the accused to provide explanations is a norm subordinated to the norm – the principle of art. 2 § 1 item 1 of the Code of Penal Procedure, which results in the necessity to limit its subject to submitting only true explanations. This result is also supported at the stage of application of functional directives of interpretation, in which the directive which refers to the purpose of a normative act plays an important role. In the proposed amendment to the article formulated in the article 175 § 1 of the Code of Penal Procedure it was also decided to emphasize the legal consequence of the accused giving false explanations, considering that the right solution was to give the court the possibility of their negative assessment in the process of mitigating the sentence.