According to the Ministry of Finance announcements the obligation to prepare a tax strategy initially planned already for 2020 CIT settlements, will be postponed and apply to CIT reconciliations for 2021 onwards. The strategy is a collection of information about the taxpayer’s tax management, cooperation with the tax authorities, specific transactions and business reorganizations as well as rulings obtained.
The following entities will be obliged to prepare a tax strategy:
Our team is already in the process of preparing of tax strategy for some of Our Clients. Usually, there are 2 scenarios:
We commence our work only when the terms of our cooperation are fully clear and accepted by our Client. We propose a fixed fee. Even when our actual time engagement is higher than our assessment, the Client is charged with a fixed fee only.
Should you invest in a Polish real estate market, we will be happy to share our broad
knowledge in the context of:
We will be happy to help with:
As part of complex transfer pricing projects, we are happy to assist you with:
We advise entities from the real estate, retail, FMCG, tourist, automotive, IT, chemical, pharmaceutical, energy, fuel and tobacco industries. Our specialists also supported clients in tax and administrative court disputes, in particular those related to incorrect classification of goods and involvement in carousel transactions. Our team’s rich and comprehensive experience allows us to offer our clients extensive support in many areas:
• Ongoing tax consultancy (Hotline)
Close cooperation with our accounting team means that in our work we face current
problems of applying tax law almost every day. We can share our knowledge and experience with you through ongoing telephone, email, internet consultations or individual meetings – at our company headquarters or at your place.
• Preparation of tax law opinions and analyzes
For more complex issues or including other taxes – we can offer you the preparation of analyzes and opinions in the form of memoranda. The documents contain a detailed analysis of the issue presented to us based on existing regulations and current tax practice, together with proposals for its practical solution. The result of our review may be a recommendation to apply for a binding tax ruling.
• Tax reviews
Our team can conduct a review of the correct application of tax law in your entity. In this case, you specify tax periods and the scope of the audit’s detail. The result of our work is a written report summarizing our observations and containing recommendations for further use. In the second stage of our review, we can prepare a Tax Instruction for you, which can help you implement our recommendations.
• Reviews regarding the correctness of applied tax rates
A special form of review is a review focused on checking the correctness of VAT rates
applied. As part of this review, our experts examine the characteristics of the goods you sell and the services you provide. The result of our work is a document containing a list of tested goods and / or services together with recommendations as to the correct VAT or excise duty rates. The result of our review may be a recommendation to apply for Binding Rate Information or Binding Excise Information.
• Reviews regarding the regularity of taxation of cross-border transactions
Cross-border transactions, giving the right to apply the 0% VAT rate (intra-Community supplies and export of goods), have been the subject of increased interest of tax authorities for many years. Due to complicated regulations (a complicated way of documenting, checking of due diligence, unclear settlement of chain transactions), they constitute a higher risk area for taxpayers. To minimize them – our team can review your documentation. A report will be prepared based on it, including we will determine the level of this risk, we will point to documentary deficiencies that need to be supplemented, we will indicate contractors that may require additional verification. In the second stage of our review, we can prepare a Tax Instruction for you, which can help you implement our
recommendations.
• Tax reviews for the implementation of JPK_VAT
The VAT regulations in force since July 1, 2020 require taxpayers to have much more
detailed records of VAT records than before. Many types of transactions require the use of additional designations, where the use of incorrect markings can mean a fine of PLN 500 for each mistake. Our review is focused on determining the transactions to which the additional markings should be applied. The result of our work is a written report with our recommendations. The result of our review may be a recommendation to apply for Binding Rate Information.
• Due diligence tax reviews and support in real estate transactions
Real estate transactions, due to the significant value of the transaction and the complicated method of taxation, are subject to high tax risk. Our team has extensive experience in this type of projects, including sets the correct tax rate, supports the transaction parties in examining the tax law aspects of the sales contract and accompanying documentation, proposes solutions aimed at the fullest possible tax protection of the parties. The result of our review may be a recommendation to apply for a binding tax ruling.
• Tax instructions and regulations
Tax instructions and regulations are documents that are designed to improve and secure the correct application of tax law provisions by a taxpayer. They are also one of the evidence that the taxpayer is exercising due diligence in complying with tax law. Our instructions can cover the entire spectrum of activity, as well as its selected aspects, e.g. how to document cross-border transactions.
• Binding tax rulings
Binding tax rulings are a way of securing the manner in which the tax law provisions are applied by the taxpayer. A taxpayer who has obtained such a ruling may refer to it for the tax authorities. The interpretation, if prepared correctly, is binding on the tax authority. The application may be submitted by a taxpayer or also by several entities jointly interested in a specific decision.
• Binding Rate Information
Binding Rate Information is the equivalent of binding tax ruling. They constitute an official confirmation of the correct classification of a given good or service and the correctness of the tax rate applied by the taxpayer.
• Binding Excise Information
Binding Excise Information is the equivalent of binding tax ruling. They constitute an official confirmation of the correct classification of a given commodity for the purposes of excise duty.
• Support during the tax audits, tax proceedings and administrative court proceedings
We have extensive experience in supporting taxpayers in disputes with tax authorities. Our activities may include support in preparing letters and responses to tax authorities and administrative courts (including cassations), as well as direct representation of clients at every stage of proceedings: control, tax, proceedings before the provincial administrative court and the Supreme Administrative Court.
• Training and webinars
We can prepare trainings and webinars for any tax topic proposed by you. These may
include basic knowledge trainings (e.g. introduction to value added tax), advanced trainings on current practice of law application, trainings for specific industries (e.g. tourism) or trainings on changes in tax law. Our trainings may also involve familiarizing your employees with the effects of our work previously carried out for you (e.g. discussing and training in the application of tax instructions).
We have extensive experience advising both family companies and multinational businesses on corporate income tax matters. We may help you with:
1) If you are an entrepreneur, we will:
2) If you are a PIT remitter, we will:
3) If you are an employee or a manager, we will:
We will be happy to help with:
Should you, due to the current situation, need assistance with respect to anti-crisis
regulations, we may help with:
When the tax and social security regulations are unclear and often change it is easy to make a mistake in their day-by day application. An error can be made by the taxpayer but also by an administrative authority. In any of these cases, a dispute may arise in which the taxpayer should consider the support of a professional.
Our team has extensive experience in representing clients in tax disputes and in matters of social security. Our tax advisors and attorneys-in-law appeared before both tax authorities and ZUS (Social Security Office), as well as common and administrative courts.
We can offer you comprehensive support, including on the following issues:
• Support during ZUS inspections and court proceedings in social security matters
Our team can:
• Recognizing the possibility of applying for a refund and conducting overpayment proceedings
Our team can:
• Support during checking activities and control proceedings
Our team can:
• Conducting tax and administrative court proceedings
Our team can:
+48 22 222 33 55
