The crisis shield introduced regulations to help entrepreneurs, but also new rules on tax controls that can be carried out remotely, under certain conditions.
In June, the greatest emotions continued to spark themes oscillating around the shields, especially the last one, fourth special editions. Among the different opinions on anti-covid law, there is also the belief that data collected when requesting various types of support can be used to identify companies for control.
Time will tell if the IRS will actually become more active. Surely they are favored by the new law contained in the shield 4.0., allowing remote control. Such control may be implemented if such a procedure can improve the conduct of the checking activities or if the nature of the business carried out by the trader so warrants.
The occurrence of another coronavirus wave and the possible subsequent lockdown would be the basis for accepting as binding first condition – in this case, control would only be possible in remote mode. Importantly, it is only possible with the consent of the entrepreneur.
Without the conditions described, documents collected in the course of the operation may not constitute evidence in any proceedings.
As you can see from the palm of your hand, we already have a lot of irregularities resulting from imprecise disc records. After the thawing of the economy, the offices began holidays, but in a month's time the procedure of checking formalities will surely start with a larger pair, even though it is to be carried out remotely.
It is therefore worth keeping up with the changes. In this issue, you will find a summary of those from June, including a few threads relating to the speciality, such as the issue of taxing the redemption of the loan obtained from the shield and the novelty thread in the restructuring procedure.
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Katarzyna Kołbuś Leading editor
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• Difficulty in taxing redemption of a loan obtained from a financial shield
• Donation of a mortgage-free apartment without inheritance tax and donations
• Tax loss and documentation obligation
• The Estonian CIT project is scheduled to be made available in July
Right
- Temporary arrest in the Shield Project 4.0. violates basic procedural guarantees
- New simplified restructuring procedure on the last straight – conclusions after the work of the Sejm and the Senate
- Planned revision of the so-called "clause of conscience"