Our Services
Tax Advisory
Tax Advisory
Tax Advisory is the main area of our activity. Services we provide include:
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Current Tax Advisory
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Transfer Pricing
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Tax Audit
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Task Risk Management/Tax Compliance
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Representing Before Tax Authorities
Current Tax Advisory
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giving written answers to the Clients’ questions – sent via e-mail, message dispatch or via legaltax.pl
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preparing written opinions regarding tax law
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assessing trade agreements in respect of tax effects
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preparing tax returns concerning PIT, CIT, VAT, tax on civil law transactions (TCLT), real estate tax and others
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filing VAT refund claims paid by Polish taxpayers in another member state of the EU (VAT-REF form)
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claiming personal income tax refund paid by natural persons working abroad (especially in Germany)
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filing applications for an individual tax law interpretation
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representing taxpayers from other EU countries before the Second Tax Office Warszawa-ÅšródmieÅ›cie during Polish value-added tax refund proceedings
Representing Before Tax Authorities
A Tax Advisor is a profession of public trust. It means that Tax Advisors should conduct their own business activity following the letter of the law and the rules of work ethics. In our opinion tax authorities conduct the proceedings with more diligence when a party is represented by a professional proxy, such as Tax Advisor, than in a situation when a party represents itself. Therefore, we recommend using our services in the following cases:
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representing the taxpayers as proxy during tax audits and tax proceedings
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participating in a taxpayer’s hearing as a proxy during conducted proceedings
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lodging appeals to Tax Chambers against the decisions of tax authorities of first instances lodging complaints to Administrative courts against the decisions of tax authorities of second instances (including the decisions related to an individual tax law interpretation).
Tax Audit
Not all companies are obligated to have an expert auditor inspect ledgers. The ones that had their financial statements inspected certainly noticed that both the expert auditor’s opinion and report are focused (rightly so) on issues related to a balance sheet and the conformance with the accounting standards. The result is that the Board or Associates of a company are not presented with the report prepared by independent, market entity which would inform whether tax matters are conducted correctly and which areas could be improved.
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Therefore, we offer you our services regarding the preparation of a transparent report, as part of which we emphasize such tax issues as:
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assessing the correctness of settlements
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identifying potential risk
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indicating possible optimization in a company
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for companies conducting business in SEZ – investigating whether a company fulfills its obligations connected with operating in a SEZ.
We recommend preparing tax audit:
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yearly or biennially in smaller companies to ensure that tax issues of a company are dealt with in a safe and correct way
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before planned purchase/sale of a company and other significant structural changes
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if a company operates within a type of business which tends to be of increased interest of tax authorities
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for associates who are not involved in a company’s daily operations to be aware of the current situation of a company.
Task Risk Management/Tax Compliance
Tax reality is not constant; it is constantly changing. Viable solutions, which were applicable 5 years ago, nowadays are no longer useful. Tax law is frequently amended; moreover, entrepreneurs are often surprised by the fact that changes in the Tax Ordinance Act are introduced by means of accelerated procedures, following the minimum vacation legis. The research has found that, according to the entrepreneurs, the main problem with Polish tax law is not the tax rate (the tax rate for legal persons is still one of the lowest in the EU), but the lack of stability of provisions as well as the discretion of certain terms, such as income from fringe benefits etc.
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The abovementioned conditions result in the fact that companies do not feel safe conducting business in Poland and they sometimes fail to keep at pace with adjusting to newly introduced provisions.
The solution to the above problems is task risk management/tax compliance.
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Task Risk Management is a set of procedures to be implemented in a company in order to significantly increase tax security. In short, it follows the proverb “prevention is better than cure”; owing to task risk management we attempt to avoid allowing such a risk to arise by early identification and, if possible, minimization. A part of the instruction covers only organization and not strictly taxes, but the introduction of these instructions may help to expedite tax management. We act solely within the law. As a rule we do not offer so called aggressive tax optimization like offshore. The fact of implementing internal procedures related to tax compliance creates a positive company image both in the eyes of counterparties and tax authorities.
Please write here if you would like to get a free presentation concerning Task Risk Management/Tax Compliance.
Co-sourcing of the Tax Function
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In the previous year, we expanded our company's spectrum of services to include Co-sourcing of the Tax Function. The decision to implement co-sourcing is a response to market needs. Due to the increasing number of tax regulations, the constant changes in the regulations and their complexity, corporate finance departments can often be concerned about maintaining tax security. At the same time, for organisational reasons, full outsourcing, i.e. the full transfer of tax settlements to the outside, would not be justified in these companies.
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Co-sourcing the Tax Function means combining the strengths of an internal organisation and external professional advice, based on genuine trust. Co-sourcing also means knowledge transfer and the implementation of tax risk management procedures. Like other services, we provide co-sourcing of the tax function in Polish, English and German.