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Fiscal liability

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Courts side with taxpayers, or a collection of true stories. Does appealing against a defectively served ruling cure the mistake made by tax authorities?

11 May 2022
Katarzyna STYPA-SADOWSKA
Not many taxpayers are aware of the fact that procedural regulations, i.e. regulations governing how tax audits, tax and customs inspections and tax proceedings should be conducted, are as important as the substantive regulations, i.e. those that regulate the way taxpayers are supposed to prepare their returns.
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Working from home and taxes: the risk of creating a permanent establishment that gives rise to corporate income tax liability

22 April 2022
Karolina BARTKOWIAK-DUDZIK
At present, the tax authorities are becoming increasingly interested in taxable permanent establishments of foreign enterprises in Poland. The tax authorities are taking a close look at them, because it affects the place of taxation of the income earned by a given enterprise.

Standard Audit File for Tax as of 1 July 2016

5 January 2016
Tomasz BEGER
On 5 October 2015, the President signed the Act of 10 September 2015 on Amending the Tax Regulations Act and Some Other Acts (Journal of Laws of 2015, item 1649). This act implements the concept of the so-called Standard Audit File for Tax (hereinafter referred to as "SAF-T​") - an idea developed by the OECD which requires taxpayers using computer programs to submit accounting books and evidence in the form of structured format files. With the use of appropriate algorithms, the format will automatically allow tax authorities to extract the required substantive data and to verify them.