voluntary disclosure – rescue for failure to submit a PIT declaration within the time limit

The mayo has passed and is sorry, but it has also passed something that may also make the unwary sad. Name 2 May the deadline for the submission of the annual PIT declaration has expired.

Half of the poverty, if this was the case for the form PIT-37, These are most often accepted by the e-IRS and, in the event of any errors, can later be corrected for automatically accepted declarations by the system. However, what if you had to fill out your own form and you didn't?

Here comes the institution with only help voluntary disclosure, referred to in the provisions of the Tax Penal Code[1].

What exactly is the above mentioned institution?

According to Article 16 section 1 Tax Penal Code, not subject to penalty for fiscal criminal offence or fiscal misdemeanour the perpetrator who, after having committed the criminal offence, has notified the requested authority of the offence, revealing the essential circumstances of the act, in particular the persons involved in its execution. However, responsibility cannot always be avoided.

voluntary disclosure is effective only if, within the time limit set by the competent authority of the preparatory proceedings, the public liability due in full has been paid for the loss of the prohibited act committed.

In addition, if the prohibited act does not consist in the reduction of the amount of the claim and the decision on the forfeiture of the items is compulsory, the offender should submit the items and, in the event that they cannot be filed, pay them with monetary equivalent; no obligation shall be imposed to pay them with monetary equivalents if the forfeiture relates to certain items.

Under Article 29(4) Tax Penal Code[2].

It is also worth knowing, although not necessarily in the context of not submitting a tax return, that according to Article 16 section 3 the tax penalty code, where complex objects which may be forfeited are quickly destroyed or damaged, their storage would be linked to disproportionate costs or excessive difficulties or would result in a significant reduction in their value, the investigating authority shall require the perpetrator to pay their monetary equivalent.

Unless the forfeiture concerns items whose manufacture, possession, marketing, storage, transport, transfer or transfer is prohibited.

one more important information on voluntary disclosure is that he has no pre-established pattern. Article 16 section 4 and 4a indicate only the forms in which it may be submitted, and therefore:

• in writing,
• orally to the minutes,
• via an e-IRS account.

And when you can't use an institution voluntary disclosure? That's what the rules say. Article 16 section 5 and 6 Tax Penal Code. They mention situations where the notification is ineffective and to which perpetrators do not apply voluntary disclosure.

And yes, the notice shall be ineffective if:

was filed at a time when the law enforcement authority had already had a clearly documented message of the commitment fiscal criminal offence or fiscal misdemeanour,

has been submitted after the law enforcement authority has commenced its official activity, in particular search, checking or inspection to be disclosed fiscal criminal offence or fiscal misdemeanour, unless the act has not provided grounds for initiating proceedings for that act.

Regulation voluntary disclosure does not apply to a perpetrator who:

• 1) directed the performance of a disclosed prohibited act,
• 2) using another person's addiction to himself, he instructed him to carry out the forbidden act disclosed,
• 3) organized a group or a relationship to commit fiscal criminal offence or led such a group or union, unless the notice has been made with all members of the group or association,
• 4) He urged another person to commit fiscal criminal offence or fiscal misdemeanour in order to refer her to the prohibited action.

The situation is similar when the declaration is corrected. That's what the rules say. Article 16a Tax Penal Code.

According to section 1, is not punishable for fiscal criminal offence or fiscal misdemeanour the perpetrator of a prohibited act concerning the submission of a declaration or the sending of a book, if, after the act has been committed, a legally effective correction of a declaration or a book relating to an obligation the incorrect execution of which is a prohibited act.

Under section 2 in turn, it can be read that if, in connection with a prohibited act, there has been a reduction in public debt, that provision shall apply only if that charge has been paid without delay, but no later than the time limit set by the financial investigation authority.

This institution shall not apply if a preparatory procedure has been initiated prior to the submission of the correction of the declaration or the book. fiscal criminal offence or fiscal misdemeanour or disclosed during the ongoing investigation fiscal criminal offence or fiscal misdemeanour.

Thus, if taxpayers have made a declaration containing errors, or worse, they have not made a tax return, the institution may be a rescue for them voluntary disclosure.

Russell Bedford Poland Sp. z o.o. is ready to help also in these issues.