Post by account_disabled on Mar 16, 2024 5:32:11 GMT
Tax authorities can select entities whose results deviate from the norm. There is a risk that tax authorities may engage in controlled transactions resulting in an underreporting of taxable income. At the stage of selecting entities to be inspected, the tax authorities do not need to submit the tax documents on which the form is based. Tax documentation as well as transfer pricing analysis will be verified at a later stage of the tax audit itself. Taking into account the data from the Ministry of Finance, it is important to highlight that although the total number of tax inspections has decreased, the number of transfer pricing inspections has increased.
In 2016, the tax authorities conducted a total of transfer pricing inspections. However, a year ago there were only a few such inspections, but it must be noted that the efficiency of the tax authorities was low. The AWB Directory annual average additional revenue per inspection is estimated to be , , PLN. However, the additional revenue per inspection per year is estimated to be , , PLN. Decreased tax administration efficiency may also be due to entities being better prepared to examine tax documentation quality and transfer pricing analysis. It should be remembered that by the end of the year the relevant entities will submit a revised form that is on the one hand more detailed and on the other hand contains certain simplifications and organizational changes that should remove some doubts. And many of the practical.
A issues that have arisen over the past year include non-cash transactions in transactions between entrepreneurs and transactions involving consumers. Changes in the Law on Entrepreneurs – Cash Registers and Payment Terminals In order to increase the number of non-cash transactions and ensure greater transparency of these transactions, the legislator obligated entrepreneurs to have payment terminals. Pursuant to the Act amending the Entrepreneurs Act, consolidated text of the year, month, and day of the Law Journal, Article 1, Section 2, Entrepreneurs are obliged to use cash registers. Registered persons must keep sales records and must ensure that payment services are available everywhere. Payment shall be made using the payment instrument referred to in the revised Article of the Journal.
In 2016, the tax authorities conducted a total of transfer pricing inspections. However, a year ago there were only a few such inspections, but it must be noted that the efficiency of the tax authorities was low. The AWB Directory annual average additional revenue per inspection is estimated to be , , PLN. However, the additional revenue per inspection per year is estimated to be , , PLN. Decreased tax administration efficiency may also be due to entities being better prepared to examine tax documentation quality and transfer pricing analysis. It should be remembered that by the end of the year the relevant entities will submit a revised form that is on the one hand more detailed and on the other hand contains certain simplifications and organizational changes that should remove some doubts. And many of the practical.
A issues that have arisen over the past year include non-cash transactions in transactions between entrepreneurs and transactions involving consumers. Changes in the Law on Entrepreneurs – Cash Registers and Payment Terminals In order to increase the number of non-cash transactions and ensure greater transparency of these transactions, the legislator obligated entrepreneurs to have payment terminals. Pursuant to the Act amending the Entrepreneurs Act, consolidated text of the year, month, and day of the Law Journal, Article 1, Section 2, Entrepreneurs are obliged to use cash registers. Registered persons must keep sales records and must ensure that payment services are available everywhere. Payment shall be made using the payment instrument referred to in the revised Article of the Journal.