The largest taxpayers and tax capital groups are obliged to publish information on the implemented tax strategy. Taxpayer’s failure to comply with the obligation to publish the data may result in a fine of up to PLN 250,000.
Who does the obligation apply to?
taxpayers with revenues exceeding the equivalent of EUR 50 million in the tax year
tax capital groups
Doubts and consequences
These provisions raise a number of controversies as to the obligations they impose. In particular, the scope of information required to be disclosed under the tax strategy may raise doubts. Hence, it is worth taking the necessary steps to prepare for the proper, but also safe compliance with this information obligation.
How can we help you?
We help clients reconcile tax security with business and image security.
- We will verify the obligations
- We will determine when and for what period the first information on the implementation of the tax strategy should be submitted, in particular for taxpayers whose tax year does not coincide with the calendar year
- We will verify and review your activities and practices in terms of information potentially subject to disclosure
- We will verify the existing procedures
- We will assess your readiness to comply with the publication obligation
- We will indicate the necessary actions you should take to prepare for the compliance with the obligation, taking into account your business profile, approach to tax and legal issues
- We will prepare recommendations as to the scope of information published as part of the tax strategy in such a way that ensures compliance with the required obligation and protection of your interests at the same time.
- We will support you in the implementation of the necessary procedures and their changes
- At your request – we will prepare and update tax procedures if such a recommendation appears during the work on the tax strategy.
- We will prepare a draft tax strategy report for publication.
- If your company prepared a tax strategy report for the previous year, we will help you update it.
Feel free to contact us
Paweł Goś
Partner | Tax adviser E: pawel.gos@mddp.pl T: (+48) 602 704 577
Gniewomir Parzyjagła
Senior Manager | Attorney at LawE: gniewomir.parzyjagla@mddp.plT: (+48) (22) 320 48 50