The cooperation agreement enters into force already on July 1, 2020
The cooperation agreement serves to ensure that a taxpayer complies with tax law in conditions of transparency of undertaken activities and mutual trust and understanding between the tax authority and the taxpayer, taking into account the nature of the taxpayer’s business. Such a request may be made by a taxpayer with the value of the revenue shown in the statement referred to in Article 27 (1) of the PIT Act, in the previous tax year exceeded the equivalent of EUR 50,000,000, converted into zlotys at the average exchange rate of the euro announced by the National Bank of Poland on the last working day of the calendar year preceding the year of application. A cooperation agreement may be concluded with a taxpayer who has received a positive opinion from the preliminary audit.
A taxpayer who enters into such an agreement shall receive the following advantages:
- In case of submission of the declaration or correction of the declaration resulting from the preliminary audit, the taxpayer will be entitled to take advantage of the preferential rate of interest for late payment of tax arrears or not to charge such interest;
- The preference for the calculation of interest on arrears applies to all periods not covered by the limitation period at the date of receipt of the recommendation if the irregularity identified by the preliminary audit was also present in the years preceding the tax audit;
- For taxpayers as users, the obligation to report tax schemes (MDRs) other than cross-border tax schemes is excluded;
- In transfer pricing (APA) cases and the lack of legitimacy of the anti-avoidance clause (protective opinion), the fees for obtaining the agreement will be 50%. lower compared to the fees that would have to be paid by taxpayers who are not party to the cooperation agreement;
- The fulfillment of the obligations under the cooperation agreement will be a premise for recognising good faith with an additional corporate income tax liability.
The signing procedure is quite long and generally consists of the following stages:
- Creation by the taxpayer of the Internal Tax Supervision Framework (ITSA),
- Independent audit of the tax function (prepared by a tax advisor or auditor only),
- Preliminary tax audit carried out by KAS,
- Issuing a positive opinion by KAS,
- Signing the agreement.