Advicero Tax | TAX NEWS | July 2018

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

 

1. The Senate adopted an amendment to the RES Act

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.

 

2. On July 1st, 2018, the Polish SAF-T (JPK) at the request was launched

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.

 

3. New Tax Ordinance – transparency, simplicity, friendliness

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:

  • tax mediation – a procedure for resolving disputes involving a third party – mediator;
  • agreements between a taxpayer and a tax authority – documented by a protocol. The tax authority will be obliged to reflect the arrangements in a subsequent tax decision;
  • consultative procedure – otherwise known as a control at request. A taxpayer uncertain about the correctness of tax settlements will be able to ask a tax authority to check a specific transaction by the authority;
  • co-operation agreement – a taxpayer undertakes to disclose to a tax authority all relevant information about his business and to report any potentially disputable issues, and the authority provides answers to the taxpayer’s questions.

Such “cooperative” forms of action of the tax administration will be used, among others in tax procedures.

 

4. Changes in the minimum income tax on commercial real estates

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:

  • the taxation of the minimum income tax only for those buildings (parts of them) that are put into use for consideration on the basis of a lease, tenancy, etc.;
  • exempt from taxation are residential buildings put into use as a part of governmental and local government programs related to social housing;
  • out of scope of the taxation will also be buildings for which the proportion of the usable floor area of the building put into use (i.e. rented or leased) in its total area will not exceed 5%;
  • tax-free allowance of PLN 10 million will be applied to the sum of the initial value of all buildings owned by a taxpayer, regardless of their number or unit value (in case when the building will be put into use in part, the income from this building will be determined in proportion of the usable floor area of the building in its total area);
  • introduction of the taxpayer’s right to apply to the tax authority with a request for reimbursement of the overpaid minimum tax (over CIT or PIT);
  • introduction of a solution aimed at counteracting the possible transfer of ownership of buildings between related entities in order to avoid taxation.

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