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25-08-2017
Request for the submission of information regarding transactions covered by Standard Audit File for Tax

Recently, the taxpayers have been receiving letters from the fiscal administration offices and Ministry of Finance entities, in which the authorities request submission of particular pieces of information related to transactions included in the Standard Audit File for Tax.

Our practice is that in these letters, there is often no legal basis, and if there is - then very often the demands of the authorities go beyond the scope of the provisions of the Tax Ordinance Act. It also happens that the data requested by the tax authorities is not intended to be used by these bodies but other government offices and agencies.

In general, the tax authorities are entitled to call on entrepreneurs to submit specific documents i.e. within the so-called ‘cross control’. It may, however, be carried out during the tax audit, customs-tax control or tax proceeding against the trader's contractor. Such a demand should indicate the legal basis and brief justification for requesting specific documents.

Likewise, the tax authorities may verify the taxpayer's documents while conducting verification activities; however, they are limited in scope, i.e. they may concern, for example, the timeliness of submitting declarations and paying taxes, determining the correctness of documents or establishing the facts to the extent necessary to establish compliance with the documents.

In our practice, we also encounter cases in which tax authorities request the submission of specific data that is necessary, for example, to compare prices in the course of proceedings involving an extraneous taxpayer.

In our opinion, such a letter in which no legal basis is called does not require an answer.

Taking under consideration that failure to answer may result in the imposition of a fine of up to PLN 2,800, we recommend to always verify the validity of the data request. Therefore, we suggest that if you receive a letter requesting the transfer of data to tax authorities, you contacted your tax advisor to find out if you need to respond in your individual case and to specify the scope of the potential response.

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Should you be interested in obtaining further information, or would like to discuss the impact of the above changes please contact:

 

Alicja Sarna , tel. + 48 22 322 68 88

or your advisor at MDDP.

 

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