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Anti-Crisis Shield in questions and answers pt.2

The tax issues

1. In connection with the suspension of procedural time limits, are there any difficulties with issuing a decision on relief in the tax payment of a reduced tax liability?

According to the information provided by the Ministry of Finance and the National Revenue Administration, it is possible to issue a decision on grating a relief in the repayment of liabilities at the request of the taxpayer.

2. I have received a tax decision to which I have objections. In connection with the suspension of procedural time limits, is the time limit for filing an appeal or complaint also suspended?

If the tax decision was delivered during the period when the state of epidemic threat or epidemic status was announced, the deadline for filing an appeal/ complaint shall be suspended. This deadline will start after the state has been lifted, but it is possible to submit an appeal/ complaint during the epidemic state and then this action will be considered effective.

3. If the procedural deadlines have been suspended, does it mean that the taxpayer cannot perform any procedural activities?

Suspension of procedural time limits does not mean that the taxpayer is deprived of the right to perform procedural activities.

4. How should the ZUS exemption be settled?

The social security contributions do not constitute the employer’s costs in the part in which they are exempted from payment. The employer’s expense will be the net value of remuneration. In the event of ZUS exemption, the payer and employee contributions must be removed from costs.

5. What is the carry-back settlement of tax loss?

Faster settlement of tax losses incurred due to the introduction of the so-called Anti-Crisis Shield allows to deduct the loss from 2020 from the income of 2019 by submitting a correction for 2019 return. More information can be found here:

6. In the event of a notification of payment being made to an account not included in the white list, have any changes been made to the regulations?

Yes, the notification period has been extended to 14 days, and this applies to taxpayers who make payments above PLN 15,000.00.

7. Is it possible to submit a voluntary disclosure electronically?

Due to the difficult situation related to the coronavirus epidemic, the option of submitting a voluntary disclosure via electronic means of communication (ePUAP inbox for the relevant tax office) has been introduced.  However, it should be noted that pursuant to art. 16 paragraph 4 of the Fiscal Penal Code Act: “the notification shall be made in paper or electronic form or orally to the record. Scriptures recorded in electronic form shall be provided with a qualified electronic signature, trusted signature or personal signature and shall be lodged by means of electronic communication, including through the tax portal referred to in the Act of 29 August 1997 – Tax Law”. Therefore sending a voluntary disclosure or email will not be considered effective submission of a voluntary disclosure.

8. Due to the current situation, I am unable to pay VAT. I applied to the office for tax payment deferment. Will I be charged an extension fee if a positive decision is made?

According to the so-called Anti-Crisis Shield in the event of a decision to postpone the payment deadline or spread the payment of tax (or tax arrears) into installments, no extension fee will be charged. However, if the office issues a negative decision, the taxpayer will have to pay the outstanding tax together with penalty interest.

9. Tax proceedings are pending against a limited liability company in the field of corporate income tax. At present, the company has received a request to submit documents in connection with the pending proceedings within 7 days of receiving this request. Does the company have to answer the tax office summons despite the current situation?

Pursuant to the amendment to the Coronavirus Act, the procedural time limits were suspended until the epidemic state was canceled. It should be noted, however, that if the tax authority invokes a public interest or important interest of a party in the summons, the taxpayer shall respond to that summons and provide the required documents. However, due to the current situation, it is also possible to apply for an extension of this period.

10. I want to submit an application for an individual tax ruling. Will the tax ruling not be issued due to the introduced epidemic state?

The deadline for issuing an individual tax ruling was extended from three months to six. As some experts claim, this applies not only to applications that were submitted before March 31, 2020 and the interpretation has not yet been issued, but also for applications filed after March 31, 2020 until the date of cancellation of the state of epidemic threat and epidemic status. Although this interpretation is directly contrary to the content of the provision in a way that precludes the opposite interpretation. However, extending the time limit to six months does not mean that we cannot receive the tax ruling earlier, this is the maximum time limit.