Services performed by our Team cover issues connected with all the disputes with the tax or fiscal authorities and before administrative courts regarding all the taxes present in Poland, including personal income tax (PIT), corporate income tax (CIT), value added tax (VAT), tax on civil law transactions (PCC), local tax, excise duties and customs.
Tax rulings and motions for reimbursement of tax overpayment
In order to reduce the tax burden and the risk of tax settlements of taxpayers being challenged by the tax authorities, KPMG in Poland offers professional assistance in the process of obtaining binding tax rulings issued by the Minister of Finance. A favorable ruling is a valuable instrument in building tax optimization safety.
Representation in tax overpayment refund proceedings is also within the scope of our tax advisory services. Our professionals can assess the opportunity to recover overpaid tax, prepare formal motions and provide representation during the proceedings.
We also offer our support in the scope of the instrument of business optimisation, i.e. rulings issued on the ground of the Freedom of Economic Activity Act.
- professional preparation of formal motions,
- representation in proceedings,
- professional assistance in appealing against an unfavorable standpoint of the tax authorities.
Polish tax and fiscal law is subject to constant changes. Taxpayers often fail to keep up with the latest amendments. This, in connection with unclear regulations, results in high risk of non-compliance of the Taxpayers actions with the requirements of the tax law. It also means that the tax authorities are often free to seek additional income for the State Treasury.
In practice, there are often situations, where unclear tax regulations are construed by the tax authorities to a taxpayer’s disadvantage.
KPMG offers professional support in helping your enterprise access all the available instruments aiming at defending the interests of the taxpayer in disputes with the tax authorities in wide range of situations.
- representation in tax audits, tax proceedings and customs proceedings,
- representation in enforcement proceedings,
- representation before the administrative courts,
- representation in fiscal penal proceedings,
- representation before the civil and penal courts,
- representation before the Court of Justice of the European Union,
- Constitutional Claim and representation in proceedings before the Constitutional Court.
Defense rendered for our Clients in penal fiscal proceedings.
In the proceedings involving tax and fiscal offences, the code of criminal procedure is applied. Professional knowledge and experience of the attorneys of the Tax Litigation Team (being tax advisors at the same time) in conducting fiscal penal cases allow us to provide our Clients with the most effective defense.
- assistance and representation at the stage of tax or fiscal control;
- defense of our Clients in the course of the pre-trial phase of the criminal proceedings, before tax and fiscal authorities;
- defense at the stage of court proceedings;
- preparation of all letters and applications for the purposes of tax and fiscal control, tax proceedings and criminal proceedings at all stages.
Mitigating the risk of penal and fiscal penal responsibility
Conducting business activity in Poland is inseparably associated with the risk of penal responsibility. This refers not only to intentional tax fraud, but also to typical mistakes in tax returns, incorrect tax qualification of economic events, omitting to withhold tax due and errors in annual financial reporting.
Penal responsibility may be imposed on persons responsible for conducting the economic affairs, e.g. member of the Management Board, finance director, chief accountant.
Potential sanctions falling under the penal regulations include imprisonment, restriction of liberty, fines and entry into the register of convicted persons.
- analysing potential risks,
- recommending on how to reduce risk,
- preparing documentation and procedures to reduce the risk of crimes being committed and to allow lack of guilt to be proved in potential penal proceedings.
KPMG prepares a series of trainings on the most current issues on Polish tax and fiscal law and risk of penal responsibility. Trainings are tailored to meet the needs of the Clients.
- recent amendments in Polish tax law;
- recent amendments in Polish fiscal penal law;
- ways of mitigating the risk of penal and fiscal penal responsibility of the persons responsible for conducting the economic affairs, e.g. member of the Management Board, finance director, chief accountant;
- ways of eliminating the risk of committing a crime;
- thoroughness and accuracy in bookkeeping;
- the rights and obligations of the company and employees in the course of the tax and fiscal control.