OUR TAX BLOG
Polish Tax Portal publishes new forms for transfer pricing reports (TPR-C & TPR-P)
New interactive forms were published on the Tax Portal on 29 September 2022 for transfer pricing reports to be filed by legal persons (TPR-C(4)) and natural persons (TPR-P(4)). These forms allow taxpayers to file their
Tax administration takes a position on treatment of intangible service cost carry-forwards
Taxpayers whose tax year coincides with calendar year welcomed 1 January 2022 as this was when the controversial Article 15e of the CIT Act lost its force. This rule imposed a limit on the tax
VAT-REF applications for 2021 due to be filed soon
30 September 2022 is the due date for the filing of VAT refund claims (form VAT-REF) for 2021 in accordance with the VAT_REFUND procedure. Polish taxable persons who, for their business purposes, purchased taxable goods
Tax authorities increasingly approving of look-through approach
This is to let you know of the latest favourable tax rulings concerning use of the so-called look-through approach by Polish withholding agents. In withholding tax it is the general rule that whether or not
First private tax rulings on robotization relief
Taxpayers have started to receive tax rulings on the robotization relief in income taxes. The relief, which was introduced to last from 2022 to 2026, has been in force since 1 January 2022. It applies
FM regulation on forms WH-OSC and WH-OSP (management representations) is published now
On 30 August 2022, the Journal of Laws published the Finance Minister regulation of 29 August 2022 on the extension of certain deadlines for withholding agents to discharge their withholding tax duties ("Regulation"). With respect
