Tax Law

Polish Tax Law is highly complex and to make matters worse, fiscal authorities’ positions on how its particular aspects are to be applied are frequently uncertain. Therefore, SPS Tax & Law has its clients supported by an experienced tax adviser. This saves time and money that would have to be spent on procuring independent legal and tax opinions.

The major areas of advice are:

 

  1. Everyday tax advice:

    • All tax aspects of doing business, especially with respect to the VAT, CIT and PIT
    • Regular notifications of changes in regulations, and important court decisions and interpretations
    • Analysis of transaction documents (agreements) and assessment of tax effects of transactions
    • Written tax opinions
    • Applications for individual tax law interpretations and penalty protection opinions
    • Applications for a VAT return for foreign enterprises 
  2. Tax audit and compliance: 
    • Optimisation audit to identify potential tax risk areas and indicate actions to limit the risk
    • Verification of the existing procedures of settling tax liabilities, and development of new ones (compliance)
    • Reporting tax arrangements to the Head of the National Revenue Administration (NRA) 
  3. Tax proceedings: 
    • Full representation of a client at all stages of proceedings before tax authorities and administrative courts
    • Support of a client during a NRA tax audit
    • Application for ascertaining tax overpayment 
  4. Transfer prices: 
    • Transfer price audits
    • Advice on transactions among individual entities in a multi-entity corporation
    • Preparation of transfer price documentation