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Interpretation of tax law provisions

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Permanent Establishment of a Foreign Entrepreneur in Poland

13 February 2023
Piotr WYRWA, Rafał PAZDYK
Foreign entities starting a business in Poland do not have to opt for setting up a local company. After all, running a business in Poland may take on different forms: you can set up a branch, hire local employees or merely partly transfer some processes (e.g., establish a warehouse or a design office). Sometimes foreign entrepreneurs decide to enter into close cooperation with an independent entrepreneur operating in Poland.
RSM_Poland_Zmiany_W_Polskim_Prawie_2023

What changes in Polish law and taxes will 2023 bring?

9 December 2022
Krzysztof WARAKOMSKI
As usual, in December, entrepreneurs think about how much the changes in the regulations that will come into force from January of the new year will affect their tax settlement and operations. To make it easier for you to find yourself in the maze of regulations introduced by the new Polish Deal (and not only), we have prepared a quick summary. Here are the most important changes in the law that will affect doing business in Poland in 2023.
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Withholding tax (WHT) – the most common problems

14 November 2022
Ewelina KARLIŃSKA
Recently, the tax offices have been more into withholding tax, which results in a growing number of inspections of how this tax is being settled. Even though new withholding tax regulations have been in force for nearly a year now, they seem to remain quite problematic both for remitters and taxpayers. What appears to be most difficult?
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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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Courts on the side of taxable persons, i.e. an overview of true stories. Did the covid act also extend the deadline for notice of receiving an inheritance or donation?

10 March 2022
Katarzyna STYPA-SADOWSKA
At the start of the pandemic, both the state and local governments took a number of steps to contain the spread of COVID-19. The decisions taken had an impact on the operation of state institutions and the consideration of citizens’ affairs. Under the so-called covid act (and the number of its subsequent amendments), some time limits stipulated in administrative law have been suspended. This provision, although in force for only a few months, raised many doubts. One of them has recently been dispelled by the Supreme Administrative Court.
Tax Alert RSM Poland

Changes facilitating business activities for entrepreneurs

25 January 2017
Piotr LISS
On 28 December 2016, the President of Poland signed a law amending some laws to improve the legal environment of entrepreneurs (Journal of Laws of 2016, item 2255; hereinafter the “Amending Act”). The Amending Act amends several acts, including the Act of 29 August 1997 Tax Code (i.e. Journal of Laws of 2015 item 613; as amended; hereinafter: the “Tax Code”), the Act of 29 September 1994 on Accounting on Accounting (i.e. Journal of Laws of 2016 item 1047; as amended; hereinafter: the “Accounting Act”) and the Act of 20 November 1998 on Lump Sum Income Tax on Certain Incomes Earned by Natural Persons (i.e. Journal of Laws of 2016 item 2180; as amended; hereinafter referred to as: “Act on lump-sum income tax”). Changes in the above-mentioned Acts entered into force on 1 January 2017.  

Why should anyone care for an interpretation of tax law provisions?

22 September 2015
Przemysław POWIERZA
When at the beginning of 2003 first provisions concerning the interpretation of tax law were included in the Tax Ordinance Act, the Polish Ministry of Finance proudly announced its great success. Taxpayers were informed that, from this day on, legal certainty shall increase significantly, resulting from the fact that the interpretation and application of legal provisions will be, technically speaking, known in advance. In practice, as it usually happens, it turned out that the greatest problem is to ensure the uniformity of issued interpretations (initially such interpretations were to be obtained from the head of each tax office, at present they are issued only by a few entitled directors of tax chambers) and to determine the scope of protection guaranteed to taxpayers applying for an interpretation.