The Polish Senate approved legislation introducing a “cooperation program” that would exist between large taxpayers and the tax administration.
The cooperative program is expected to be effective beginning July 2020, and would be available to eligible taxpayers with revenues exceeded €50 million in the previous tax year.
The benefits for taxpayers that decide to take part in the cooperative program would include:
The requirements to take part in the program include: (1) revenues greater than €50 million in the previous tax year; (2) the taxpayer must enter into a cooperation agreement with the head of the tax administration; (3) the taxpayer will be subject to an initial tax audit for the year of application plus two previous years; and (4) the taxpayer will be required to introduce internal tax procedures, correctly satisfy its tax obligations, and report any disputed tax issues to the head of the tax administration.
Read a November 2019 report prepared by the KPMG member firm in Switzerland
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