OUR TAX BLOG
Tax authorities change approach to indirect costs under CIT act
For years there has been a split between administrative courts and tax authorities about the deductibility timing for what are called indirect tax costs for the purposes of corporate income tax: According to courts, indirect
VAT groups within the “Polish Deal” programme
A bill of the Minister of Finance, Funds and Regional Policy concerning amendments to the tax legislation introducing the “Polish Deal” (Polski Ład) was published on 26 July 2021 (hereinafter the “Bill”). The key change
Draft law implementing the “Polish Deal”
The evening of 26 July 2021 saw the publication of legislation proposed to amend tax regulations to introduce the "Polish Deal". The proposed changes are very broad, with the draft statute itself running to 226
New TPR forms have been published
A new revision of forms TPR-P and TPR-C has been published by the Finance Ministry in the Public Information Bulletin. The new forms are used to file transfer pricing information for tax years starting after
Forgiven PFR subsidy debt attracts no income tax
The regulation of the Minister for Finance, Funds and Regional Policy on the non-collection of income tax relating to forgiven debt represented by financial subsidies granted under the Financial Shields of the Polish Development Fund
Electronic service of documents
The Electronic Service of Documents Act ("ESDA") is coming into force on 5 October 2021 after the initial commencement has been postponed from 1 July 2021. ESDA will replace service of documents by traditional mail
