As of January 1, 2021, legislation introduced the requirement to publish information on the implementation of a tax strategy. As a result, businesses are now obliged to have a clearly defined tax strategy in place.
We support our clients throughout the entire process — from analyzing existing procedures to developing a comprehensive tax strategy tailored to their company.
The legislator did not provide a legal definition for this concept. From the Guidelines published by the Ministry of Finance on the Internal Tax Supervision Framework, it can be concluded that a tax strategy is a document presenting tax objectives and principles that the taxpayer is guided by in their settlements, as well as a set of other decision-making formulas that affect the settlement.
Information about:
Information on the implementation of the tax strategy for the tax year should be published on the website by the end of the twelfth month following the end of the tax year.
Within the above deadline, the head of the tax office should be informed about the address of the above website.
The tax strategy itself does not need to be published.
In the event of failure to inform the head of the tax office within the statutory deadline about the address of the website on which information on the implementation of the tax strategy is published, the Act provides for a fine of up to PLN 250.
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Paweł Turek
Partner, Attorney-at-law, Tax Advisor