On December 31, 2020, the deadline for filing the TPR-C information by taxpayers for which the fiscal year coincides with the calendar year expired.
In the event of failure to submit the TPR-C information to the Head of KAS by the due date, the obliged entities should file the so-called active regret, pursuant to the provisions of the Fiscal Penal Code (hereinafter: Fiscal Penal Code).
Pursuant to Article 11 § 4 of the Code, an active contrition should be submitted in writing recorded in a paper or electronic form or orally into minutes.
The provisions of law do not regulate the form of an active contrition, the letter should be drawn up independently taking into account the following information:
- address data of the taxpayer,
- data of the addressee,
- description of the committed act and the circumstances in which it was committed,
- indication of persons connected with the committed act,
- indication whether the perpetrator has rectified his deed, if it has not been done – how and when he undertakes to rectify it.
Effective filing of a document in electronic form requires that the document be affixed with a qualified electronic signature, trusted signature or personal signature.
In such a case, an active contrition shall be submitted by electronic means of communication, including via a tax portal.
An active contrition should be submitted to the head of tax office competent according to the place of business activity of the obliged entity.
It should be remembered that the active regret should be submitted before the appropriate authority independently proves that the taxpayer committed a tax offence.
It should be remembered that filing an active contrition does not release from the obligation to fulfil information obligations towards the Head of KAS concerning the necessity to file the TPR-C information.
Author: Beata Rawa – Transfer Pricing Manager
