The First Mazowiecki Tax Office in Warsaw has set up a dedicated mailbox for entities within its jurisdiction to send a notice of the website where they published their tax strategy report.
You will recall that the CIT Act was amended, with effect from 1 January 2021, to require tax groups and entities with more than EUR 50M in revenue to prepare tax strategy reports. In addition, they have to give relevant tax authorities an electronic notice of the website address where their tax strategy report is published. According to guidance provided at podatki.gov.pl, entities within the jurisdiction of the First Mazowiecki Tax Office in Warsaw can now notify the address of their tax strategy report website by sending an email to the dedicated mailbox: strategiapodatkowa.1mazowiecki.us@mf.gov.pl
Guidance published by the Finance Ministry in December 2020 says that taxpayers must prepare their first tax strategy reports already by reference to 2020, to be published by 31 December 2021. On the other hand, according to press reports, the Ministry of Development, Labour and Technology are currently working on what is called a legal shield proposal, i.e. a set of legal measures one of which is expected to extend the time for publication of the first tax strategy report until the end of 2022. However, the legal shield proposal has not been officially published on Polish government’s website yet.
We will keep you up-to-date on the progress of this legislation.
If this issue pertains to your business and you are interested in our assistance, please contact your WTS&SAJA consultant.
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