MF explains how to sign TPR-C and who is responsible for it
The TPR-C information can be signed using a qualified electronic signature, which is certified by an entity designated by any member state of the European Union - according to the latest answer of the Minister of Finance to a parliamentary inquiry (no. 31287).
The second issue considered by the minister was the determination of responsibility for the accuracy of transfer pricing information submitted by proxies.
– In his answer, the Minister of Finance recalled the rules for filing declarations under the Tax Ordinance. As a rule, a declaration, including a declaration submitted by means of electronic communication, may also be signed by a taxpayer’s, payer’s or tax collector’s proxy. This also applies to the signing of transfer pricing information by a proxy. Attorneys-at-law, legal advisers, tax advisers or auditors sign the transfer pricing information, acting on the basis of an authorisation to sign the declaration (UPL-1). An authorisation to sign the return is a special type of power of attorney authorising to sign the return, excluding other actions on behalf of the taxpayer. This power of attorney does not authorise, for example, the preparation of the return, which must result from another legal title. Legal and tax consequences related to data from transfer pricing information are charged to related parties obliged to submit TPR information. The Tax Ordinance does not regulate the issue of an attorney’s liability for providing false information,” Cyprian Werykowski, tax adviser, director at Thedy & Partners, is quoted as saying.
As the minister emphasized, it should also be remembered that the violation of obligations relating to the submission of information TPR-C to the appropriate head of the tax office and the data contained therein is also subject to assessment in terms of penal-fiscal liability under the Fiscal Penal Code. A person who breached the obligation to submit transfer pricing information or submitted such information inconsistently with the local transfer pricing documentation or with the actual state of affairs may incur penal-fiscal liability for a tax crime or a tax offence. A representative who is an advocate, legal adviser, tax adviser or statutory auditor may also be held liable.