Internal procedures
Pursuant to the MDR regulations, entities that are promoters (developing, offering, making available, implementing or managing the concept of tax schemes), employing promoters or actually paying them remuneration whose revenues or costs exceeded the equivalent of PLN 8 million in 2018 are obliged to introduce and apply an internal procedure to prevent failure to comply with the obligation to provide information on tax schemes, under pain of administrative sanctions of up to PLN 2 million.
The internal procedure offered by ICT meets the requirements of the Tax Ordinance Act.
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