Large Taxpayers List
The Ministry of Finance has recently published the Large Taxpayers List for 2021. Inclusion of an entity in the List has some consequences, in particular as regards reporting payment deadlines to be adhered to in commercial transactions and publication of information on the adopted tax strategy.
The latter obligation is of particular importance for those entities whose tax year overlaps with the calendar year, because the deadline for publishing the tax strategy information for such entities ends in just 3 months.
We have had one year to gain experience in preparation of documents for publication, which required reviews of internal processes and procedures in force.
There is still no comprehensive position of the Ministry of Finance regarding the data to be reported. Our experience shows that the scope of information published is varied and affected by a number of factors, including the sector in which an entity operates or the group approach to the duty of publication.
You are welcome to contact us if you would like to discuss the tax strategy of your organisation.
KONTAKT
E: aleksandra.kalinowska@pl.Andersen.com
T: +48 22 690 08 70
M: +48 724 440 693
E: elzbieta.lis@pl.Andersen.com
T: +48 32 731 68 58
M: +48 664 948 038
E: magdalena.patryas@pl.Andersen.com
T: +48 32 731 68 84
M: +48 502 392 419