On 1 January 2019, an obligation to notify tax authorities of tax arrangement schemes entered into force. Information about tax arrangement schemes made available or implemented after 1 January 2019 should be filed within 30 days of making them available or starting their implementation.
The new MDR law in Poland transposes the Council of the European Union (EU) Directive 2016/1164 (DAC6). The Polish MDR legislation has wider scope than DAC6 Directive: it includes extended definition of reportable tax arrangements which extends to, for example, domestic tax arrangements.
MDR concerns tax-planning schemes understood as an activity or a series of related activities in which at least one party is a taxpayer, or which have or may have an impact on the occurrence or failure of a tax obligation meeting the criteria specified in the Act. At the same time, those activities must meet the criteria indicated in the amended provisions - different for cross-border schemes and for domestic schemes:
Information about tax schemes disclosed in 2018 will have to be reported by June 30, 2019.
On April 30, 2019 the deadline for the reporting tax schemes developed/implemented from January 1, 2019 to 30 March, 2019 has passed. However, the deadline for reports developed/implemented from April 2019 must be reported to authorities within 30 days from the day in which they were developed/implemented. Taxpayers who have not yet analysed their actions in terms of possible existence of tax schemes, should carry out appropriate analyses. If the tax schema is found, they should declare it with an active repentance.
User: it a subject is an any person to whom or for whom arrangement is implemented
Promoter: it is a subject that implements and arrangement that can meet the conditions to be considered as tax scheme
In the case of failure of fulfilling MDR obligations, the amendment foresees following sanctions:
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