The Cooperation Programme with the tax authorities is getting closer.

The draft act on the settlement of disputes regarding double taxation and conclusion of prior price agreements was submitted to the Sejm. It provides, among others introduction of the Cooperation Program institution to the Polish legal order. Entrepreneurs will be able to conclude such an agreement with the tax administration. – The purpose of these regulations is to reduce the risk of incorrect tax settlements. Cooperation under the Program is to be based on the principle of voluntariness and mutual trust, understanding and transparency. The Tax Code is to contain only framework provisions regulating this institution. The detailed shape of cooperation between the taxpayer and the treasury will be worked out in practice – explains Michał Nielepkowicz, tax advisor, partner at Thedy & Partners, participating in consultations of the Ministry of Finance regarding the Cooperation Program.

Let us make it clear that the Cooperation Programme is to be based on the principle of voluntariness and mutual trust, understanding and transparency. Only the largest entrepreneurs, i.e. those whose revenues exceed the equivalent of EUR 50 million, will be able to use it. The condition concerning this level of income is currently met by approx. 2.5 thousand taxpayers.

The Head of the NRA (KAS) will keep a register of contracts concluded with taxpayers and it will be published in the Public Information Bulletin.

The project is already in the Sejm (no. 3788) and is waiting for the first reading: https://www.sejm.gov.pl/Sejm8.nsf/druk.xsp?nr=3788