Date 1 April 2019 The number of taxpayers and payers served by specialised tax offices (the so-called large tax offices) will increase – according to the draft regulation of the Minister of Finance dated 12 February 2019 amending the Regulation on certain taxable persons and payers in respect of which tasks are carried out by the head of the tax office other than the local competent.
According to the current rules, the categories of entities operated by specialised tax offices include, inter alia, tax groups, while companies which are part of the tax group are operated by those offices only if additional conditions are met with section 2 section 1 point 7 the current regulation (e.g. after achieving a certain net revenue from the sale of goods, products and services).
The amendment proposed to extend the group of entities of significant economic or social importance, i.e. those operated by specialised tax offices, to:
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- companies forming part of tax capital groups,
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companies at least one the share is admitted to trading on a regulated market or traded on an alternative trading venue referred to in the Act of 29 July 2005 on the public offering and conditions for introducing financial instruments to organised trading and on public companies (Journal of Laws of 2018, items 512, 685).
As indicated in the explanatory memorandum to the project, the existing practice of specialised tax offices serving certain categories of taxpayers and payers indicates that companies forming part of the tax group and companies of which at least one the share is admitted to trading on a regulated market or traded on an alternative trading venue, due to the type of business conducted and the level of complexity of economic transactions, should be covered by the property of a specialised tax office.
The design model for the clearing of companies forming part of tax capital groups is intended to provide professional service to them by specialised tax offices. This change is also intended to allow for the identification of global tax problems in order to better address them.
According to the justification of the project, the tax payers will be credited with the law on 1 April 2019 to the categories of taxable persons and payers of significant economic or social importance in respect of which the tasks are carried out by the heads of specialised tax offices and shall not submit the notification referred to in section 6 Regulations. The tax authorities, on the other hand, will send appropriate information to these taxpayers.
In addition, the amendment implies an additional deadline within which companies at least one the share is admitted to trading on a regulated market or placed on the market on an alternative trading venue, shall be required to inform the competent head of the tax office of change. The deadline will be 7 days from the entry of these companies into the categories of taxable persons and payers of significant economic or social importance for which tasks are carried out by the heads of specialised tax offices.