An attorney, appointed in accordance with the provisions of the Tax Ordinance, may provide information about tax schemes. The provisions of Chapter 3a of Section IV of the Tax Ordinance (hereinafter OP) will apply accordingly. Pursuant to Article 138 § 3 of the Tax Ordinance, a power of attorney in the form of an electronic document is provided with a qualified electronic signature, a trusted signature or a personal signature. The proxy’s ability to provide and sign the power of attorney applies to MDR-1, MDR-4 and MDR-2 notifications.

Other rules apply to MDR-3 information.

In the case of a user who is a natural person, pursuant to Article 86j §4 OP, the taxpayer himself is obliged to sign the MDR-3 form. In the case of taxpayers who are not legal persons, the MDR-3 form may also be signed by shareholders holding at least 10% of the profits of a company which is not a legal person. In case of taxpayers being legal persons, the information is signed by all members of the taxpayer’s management body.

The proof of signing by these persons should be submitted by means of electronic communication to the Head of the CITY by one of the persons who signed these documents.

It should be remembered that entities which fail to meet their reporting obligations or fail to meet their obligations on time are exposed to penal fiscal sanctions in the amount of up to PLN 21.6 million.

Author: Beata Rawa ? senior tax consultant

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