Fakty Komentarze Analiza (Facts Comments Analysis) | Tax Inspection Schedule for 2015

Mariusz Aleksandrowicz

What’s new in law, and what should you be aware of?

Facts

Once the tax settlement period has elapsed, the time for the verification of tax returns begins along with the start of inspections by the tax and tax inspection authorities. This year, as in previous years, the Ministry of Finance has published information on the areas of risk that will be subject to more thorough verification.

On the basis of its analyses of the completion of tasks by fiscal authorities in previous years, the Ministry has come to the conclusion that certain types of irregularities cause – statistically – the most frequent and most serious cases of decreasing public revenue. The Ministry has also listed 12 sectors that are the most prone to the risk of decreasing public receivables.  

The taxpayer may use this information to verify their tax returns on their own, even before any potential tax inspection has started.

Comments

Everything and everyone under inspection

The scope of infringements includes various industry sectors and many problems typically faced in relation to tax settlements; therefore, one should not expect large-scale inspections focused on a particular aspect of business. However, this does not mean we should refrain from an additional verification of tax settlements. 

Sectors which are most prone to irregularities with tax settlements include:

  • Advisory and intangible services,
  • Construction materials and construction services,
  • Commodity agents,
  • Real estate,
  • Other wholesale,
  • Metal and metal products (manufacturing and trading),
  • Fuel,
  • Recycling,
  • Automotive,
  • Transport and logistics,
  • E-commerce and IT services, and
  • Electronics (manufacturing and trading).

Analysis

tax inspection vs. inspection procedure

Tax inspection authorities may carry out their inspection activities in two ways, i.e. by means of an inspection procedure or a tax inspection conducted as part of the inspection procedure. It is widely assumed that many of the powers vested in a business undertaking arise only in the case of a tax inspection and not an inspection procedure.

The full version of the bulletin can be found here.

Do not hesitate to contact us to verify how the changes may impact your tax settlements:

Mariusz Aleksandrowicz, attorney-at-law, tax advisor, partner in the tax department
T: + 48 22 581 44 03
E: maleksandrowicz@fka.pl

Marta Ignasiak, lawyer, tax advisor in the tax department
T: + 48 22 581 44 18
E: mignasiak@fka.pl