MF has published a report on MDRs
From January 1, 2019 to May 15, 2021, the Head of KAS received 9356 information on tax schemes (MDR-1). During the same period, 2159 supplements were sent.
The ministerial statistics also show a breakdown of who sent information on tax schemes. Promoters sent 4273 pieces of information, beneficiaries sent 6672 pieces of information and supporters sent 570 pieces of information. In total, most of the schemes reported involved domestic MDRs. There were 6995 of them. There were also 4520 Cross-border MDRs. The Head of KAS delivered 6615 confirmations of assigning tax scheme numbers (NSP).
In the same period, the Head of KAS also received notifications concerning MDR-2 tax scheme. There were 2052 such notifications and 16 supplements. 654 notifications were submitted by promoters and 1414 by supporters.
Another MDR reported concerns information of a beneficiary on the application of tax scheme (MDR-3). 8840 pieces of information and 627 supplements were submitted.
On the other hand, the number of quarterly information provided to the Head of KAS about making available the MDR-4 standardized tax scheme amounted to 2377. There were 78 supplements in this area. Promoters provided 2353 pieces of information, supporters provided 102 of them.
– It is worth noting that information on tax schemes submitted to the Head of KAS is also subject to substantive analysis. A report with conclusions from this analysis – on preventing the use of tax schemes to avoid paying taxes – is to be prepared. At the same time, the Ministry of Finance is already pointing out that the two-year period in which the regulations are in force seems to be too short to make significant changes in the scope of reporting information on tax schemes, emphasizes Piotr Kalemba, tax advisor, manager cooperating with Thedy & Partners.