In the face of a growing budget hole, the government will want to examine whether those who received shield aid were actually entitled to it. Before a tax inspector comes to us, it is worth knowing the basic principles of tax control.
As a result of the outbreak in Poland COVID-19 The government has introduced a number of aid tools to support entrepreneurs affected by the spread of the virus. Names such as ‘postojowy’, ‘exemption from ZUS’ or loan in amount 5,000 PLN Every entrepreneur in Poland knows because most of them used these forms of assistance.
The government also introduced other types of aid such as the possibility of deducting loss for 2020 on income for 2019, to be included in the cost of obtaining the proceeds of contractual penalties resulting from the epidemic or the lack of revenue from donations received in order to eliminate effects COVID-19.
These and other forms of aid were used by entrepreneurs who could soon be controlled by tax offices.
Do you have tax control over the anti-crisis law? Feel free to contact us! Our specialists will conduct the company safely throughout the process
Before control - checking operations
At first, it is worth mentioning that tax control may not take place at all because First, the doubts of the tax offices may be clarified by means of checking operations. In such a case, it may be sufficient to have an enamel contact with an official, who will inform us that everything is fine and that we have received government assistance correctly.
Notification of intention to initiate tax control
If the tax office wants to verify the taxpayer in more detail, it will be necessary to initiate a tax audit.
In such a case, the US should send a notice to the taxpayer of its intention to initiate, which will include: the designation of the authority, the date and place of issue, the check mark, an indication of the scope of the inspection, the instruction and the signature of the authorised person.
If such notification is received, note that two Issues: first The control range should be carefully verified, second you have to remember that you will not be able to start the control until after 7 days from the date of notification.
It should be mentioned that there are many cases where control can be initiated without notice of its intention to initiate it, for example in the case of an examination of the appropriateness of the reimbursement of input tax. Most often, however, tax authorities take advantage of the opportunity it gives Article 48(11)(2) Business Law Act. With this provision, it is possible to waive the notification of a controlled person if it is necessary to carry out checks to prevent tax offences.
Authorisation to carry out checks
In case the US wants to formally start tax control (whether or not it has previously issued a notice of such intention) it is necessary to provide the audit authority with the control authority. It shall contain all information concerning the controls and controls. As with the notification of the intention to initiate the control, information on the scope of the control is most important for the audited person.
Control your business
In the event that control begins, the taxpayer must not lose the initiative in the course of its conduct. The aim is not to expect the tax office to determine everything for us and gather all the necessary evidence during the audit. The taxpayer's active participation in this process is essential.
Although the tax office must establish in depth the facts of the case, without the help of the taxpayer who knows best what is happening in his company, these findings may not be satisfactory to the controlled entity. It is therefore worth responding to calls, submitting all the necessary evidence, providing explanations.
In case we see that the tax office has doubts about the accuracy of our accounts, it will be necessary to submit evidence proposals to counter the damage to the taxpayer to the office.
Minutes of checking activities
Tax control ends with the issue of a control protocol in which the tax authority presents its assessment of the taxpayer's activities under tax law. The taxpayer has 14 days to respond to the findings of the office. It is worth making good use of this time, since in the event of a failure to raise objections or an explanation, it is considered that the taxpayer does not contest the findings made during the review.
However, the conclusion of the audit does not finish the tax case. Where, according to the Authority, there has been irregularities in tax settlement, tax proceedings will be initiated. In the course of the proceedings, the court-office game starts again.
Do you have tax control over the anti-crisis law? Feel free to contact us! Our specialists will run the company safely throughout the process.
Author: Mikołaj Stanisławski
From 2017 related to the firm Russell Bedford Poland. In 2007 graduated from the Faculty of Law and Administration of the University of Warsaw. In years 2008-2011 he made an attorney's application. From 2011 entered on the list of lawyers at the District Bar Council in Warsaw. In 2016 He graduated from the Postgraduate Tax Studies and Tax Law of the University of Warsaw. Specializes in tax and tax matters.