Extended deadline for submitting transfer pricing documentation Continuous supplies and bundle invoicing General ruling concerning…
Date of an article 12 July 2018 r.
Advicero Tax | TAX NEWS | July 2018
1. The Senate adopted an amendment to the RES Act
2. On July 1st, 2018, the Polish SAF-T (JPK) at the request was launched
3. New Tax Ordinance – transparency, simplicity, friendliness
4. Changes in the minimum income tax on commercial real estates
On June 29th, 2018, the Senate adopted, without amendments, the Act on the amendment of the act on renewable energy sources and certain other acts, which was adopted by the Polish parliament on June 7th. The law has already been signed by the President, so it will come into force in July 2018.
The amendment introduces a change in the definition of a structure in the construction law. This is a re-application of the previously applicable regulations regarding real estate tax (RET), according to which only building parts of wind farms are considered as structures. As a consequence, technical elements (in particular the turbine) will no longer be subject to RET (as a rule, at a rate of 2% of their value).
The new provisions enter into force on the day following the day of announcement, but with retrospective effect from January 1st, 2018. As regards the RET for 2018, this enables application for the overpayment of tax. However, the possibility of refunding RET payments for 2017 will be determined by a resolution of 7 judges of the Supreme Administrative Court.
From July 1st, all taxpayers, including micro-enterprises who keep tax books and produce accounting documents in electronic form, shall provide JPK structures at the request of tax authorities during tax proceedings, verification activities, tax control and customs and fiscal control. Until June 30th, 2018, this obligation concerned only large enterprises.
Such a form of transferring JPK is intended to bring benefits to the tax administration as well as to taxpayers, as the transfer of JPK data will speed up the audit proceedings, allow avoiding a visit at a tax office or a presence of inspectors in the company’s headquarters.
Thanks to the possibility of obtaining data in the form of JPK files, the shape of tax controls is to change. The introduction of new technologies will allow automation of control processes, which will enable faster and less costly execution of tasks. The Polish tax authorities may request JPK from a taxpayer, as well as from a contractor, if he keeps tax books in electronic form.
The Ministry of Finance has modified the draft of the New Tax Code (NTO) prepared by the Codification Commission of the General Tax Law. The proposed provisions are based on the philosophy of a transparent, simple and friendly tax system. The NTO’s goal is also to provide more protection for a taxpayer.
At the initiative of the Ministry of Finance, the project contains solutions that will strengthen the position of a taxpayer. In particular, the concept of the Taxpayer’s Rights Ombudsman has been introduced, also Competence Center for Local Taxes, partial decisions and partial proceedings as well as the principle of rational application of law. NTO includes about 20 new solutions that serve to protect taxpayer’s rights in his relations with tax authorities.
There is also a number of very significant regulations that shall be seen as a new opening in the relations between a tax office and
a taxpayer. The solutions for dealing with tax cases, expected by both taxpayers and officials, include in particular:
Such “cooperative” forms of action of the tax administration will be used, among others in tax procedures.
On July 2nd, 2018, the President signed amendments to several tax bills. Regulations contained in them relate to amendments to the CIT Act and the PIT Act regarding the minimum income tax on commercial real estates. The changes introduced result from the compromise which the Ministry of Finance has developed with the European Commission and are to enter into force on January 1st, 2019.
In particular, they introduce the following changes: