Reporting of tax schemes
From 1 January 2019, some entities are obliged to provide the Head of the National Revenue Administration with information on tax schemes (Mandatory Disclosure Rules). A tax scheme is a very broad concept - Polish regulations contain an extended catalog of 24 hallmarks indicating the potential use of a tax scheme.
Failure to report or other non-compliance with the regulations on reporting tax schemes may result in multi-million-zloty financial penalties, as well as penal and fiscal liability and a ban on conducting business activity. We offer support in identifying tax schemes, defining the role of the company and its employees as part of reporting obligations, and verifying errors in MDR reports.
Practice leader
Marzena Kidacka Ph.D.
partner, attorney-at-law, tax advisor, restructuring advisor
Services
- Identification of potential tax schemes - identification of implemented schemes with an indication of the promoter, user, supporter and their obligations, completed with an audit report; justification for not having to report certain activities; identification of the obligation to report on ongoing activities
- Development of an internal procedure - development of a procedure aimed at preventing non-compliance with the obligation to provide information on tax schemes; organizing within the organization the course of processes related to identifying and potentially reporting tax schemes to the Head of the National Revenue Administration
- Training - MDR training
Advisors
Marzena Kidacka Ph.D.
partner, attorney-at-law, tax advisor, restructuring advisor
Radosław Bulejak Ph.D.
attorney-at-law, tax advisor, approved compliance officer (ACO)
