MDR tax schemes services

Tax review

Within the framework of the proposed ICT services, it offers a tax review consisting of the following steps:

  1. Identify the different types of transactions and events during the reporting period (the reporting period is from 26 June 2018 to the present (cross-border arrangements) and/or from 2 November 2018 to the present (national arrangements).
  2. Identify the tax schemes during the reporting period.
  3. Identify tax risks in the context of the MDR schemes.
  4. Identify a possible obligation to have an internal procedure to prevent non-compliance with the obligation to provide information on tax schemes.

The tax review is completed with a report to be received by the Client.

Instructions concerning the identification of tax schemes

The manual on identification of tax schemes covers the procedure of identifying actions/agreements/events as tax schemes. The purpose of the MDR manual is to indicate the methodology of proceeding in selecting tax schemes and the rules of reporting to the Head of the Fund. The manual contains attachments facilitating the execution of tasks resulting from reporting obligations.

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.

Support in filling in MDR forms

As part of ICT support, it offers to fill in MDR-1 form, on the basis of which the Company will submit MDR-1 to the Head of the CAS. We also offer support in filling in the form:

  • MDR – 2 – Notifications concerning the tax scheme pursuant to Art. 86b § 6 and Art. 86d § 3 and 5 of the Tax Ordinance of 29 August 1997.
  • MDR – 3 – Information on the tax scheme pursuant to Art. 86j § 1 of the Act of 29 August 1997.
  • MDR – 4 – Quarterly information on the availability of the tax scheme standardised on the basis of Article 86f §4 of the Act of 29 August 1997 Tax Ordinance.

Permanent tax support

Permanent tax support is aimed at ongoing monitoring of transactions and events concluded by the Client, which may create an obligation to report tax schemes.

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