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Taxes. Joint EU tax audits – the Ministry of Finance explains

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Tax officials from different European Union countries will be able to conduct joint audits, also in Poland. – A joint control is initiated by a justified request of another country, provided that the Polish administration responds positively to this request – informed Marcin Lachowicz, director of the Tax Policy Department at the Ministry of Finance. The ministry is working on implementing the EU directive into national law.

Provisions on joint audits are included in the draft act amending the act on the exchange of tax information with other countries and certain other acts, which is being worked on Ministry of Finance. The act is intended to implement the DAC7 Directive into Polish law, concerning administrative cooperation between Member States in the field of taxation.

– The joint audits provided for in the Directive are another tool for administrative cooperation between Member States in the area of ​​exchanging information on direct taxation. Cooperation under joint audits will consist in the joint conduct of certain activities by tax administration officials from different Member States, Marcin Lachowicz, director of the Tax Policy Department at the Ministry of Finance, told the Polish Press Agency.

Joint audits of taxpayers in the European Union

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He noted that “this is not a new form of controlling entrepreneurs or a new form of proceedings or activities of the tax administration.” – The current national procedures remain the same – simply the directive allows tax administrations of several countries to carry out certain activities jointly. A joint inspection is initiated by a justified request from another country, provided that the Polish administration responds positively to this request, explained Marcin Lachowicz.

– If the answer is positive, appropriate national procedures are initiated and information is exchanged between administrations with the active participation of officials from other Member States – added a representative of the Ministry of Finance.

Lachowicz said that the exchange of information as part of joint audits may concern each of the taxpayers. – It is about the exchange of information and the joint performance of activities by the tax administrations of the Member States in the course of each of the procedures provided for in the tax law of a given country – in Poland these can be verification activities, tax proceedings, tax audits or customs and tax audits he explained.

The Director of the Tax Policy Department at the Ministry of Finance pointed out that “joint conduct of activities with officials of another Member State will be possible on the territory of Poland, but this solution gives Poland the right to request other countries for similar action, if necessary.”

– This type of cooperation is already carried out on the basis of the directive, and the new administrative cooperation tool “Joint Controls” will additionally provide taxpayers with the opportunity to receive a final report on the launched cooperation – he added.

Main photo source: Shutterstock



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