Constant, ongoing verification activities are carried out based on the results of the risk analysis, said Justyna Pasieczyńska, spokeswoman for the Head of the National Tax Administration. In this way, she referred to information appearing in the media about mass inspections of IT specialists and the IT industry.
As reported by “Gazeta Wyborcza”, The tax office launched mass inspections of IT specialists with full-time jobs and those running their own businesses, it also started issuing the first decisions on tax arrears. “Those in full-time positions receive letters asking them to explain why they use 50% of the tax-deductible costs,” we read in the article. IT specialists who use the so-called IP Box discounts. This is a very favorable form of taxation because it allows for a preferential tax rate of only 5%. and is available to all entities that may conduct innovative activities.
Tax office verification activities
– Referring to information appearing in the media regarding the activities of the National Tax Administration (CASH) I would like to emphasize to IT specialists and the IT industry that the information about mass inspections is not true. KAS does not carry out any intensified control activities regarding IT specialists and the IT industry – said Justyna Pasieczyńska, spokeswoman for the Head of the National Tax Administration.
She emphasized that KAS’s activities aimed at verifying the correctness of tax settlements are always carried out “on the basis of the results of risk analysis, which determines what activities and with what frequency they are undertaken.” – The analysis covers a range of information and data, not just individual elements, i.e. profession or type of industry, or the use of one type of relief. We also apply such principles to the IT industry. Therefore, individual factors, such as the use of the relief or the profession performed, do not alone constitute a basis for initiating an inspection. Moreover, even if the result of the risk analysis indicates the occurrence of irregularities, this does not mean that an inspection will be automatically initiated, the spokeswoman said. She explained that tax offices initiate verification activities in such situations. And it is in this simpler and shorter procedure that irregularities are clarified. – Referring to the issue of 50 percent. costs of obtaining revenues copyright (applies to full-time taxpayers) due to the fact that not all IT specialists perform creative work full time working time, then, as in other industries, constant, ongoing verification activities are carried out based on the results of risk analysis. The same applies to the use of the IP-BOX relief by companies, added Justyna Pasieczyńska.
IP-Box relief
She pointed out that in the case of the IP-Box relief, it is possible to apply a preferential rate of 5%. to income declared as coming from creative activities.
– In the first half of this year, in all areas affected by this preference (not only IT specialists and programmers), irregularities were found, resulting in the need to pay additional tax only in several dozen cases – said the KAS spokeswoman.
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