Verifying acquisitions since 1 January
Tax officials have gained new powers at the beginning of the year, including verifying acquisition. What is it?
– An employee of the National Tax Administration will pretend to be a customer in order to check whether the seller registers sales in a fiscal cash register and issues a fiscal receipt. If the seller fails to perform any of the actions required by the law, the officer will draw up a report, based on which the head of the relevant Tax Office will initiate control or tax proceedings against the seller. The principle of the verifying acquisition is the return of goods purchased during these activities – answers Piotr Kalemba, tax advisor, experienced manager cooperating with Thedy & Partners.
At the same time, starting from January 1, it is possible to temporarily seize movable property against unpaid taxes, although, as the Ministry of Finance emphasizes in its communication, this measure will be applied only in serious cases. When, then, can seizure take place?
– When enforcement authorities are already conducting enforcement proceedings against a debtor for taxes and other liabilities and the amount of those liabilities exceeds PLN 10,000, a KAS officer has the right to seize movable property belonging to the debtor. The seizure will be possible e.g. of a car or goods owned by the debtor. The maximum period of seizure will be 96 hours. After that time, if the temporary seizure does not transform into an executive seizure of the movables, the undertaken activities will become pointless – explains Piotr Kalemba.