Abstract

The concept of cooperation between the Chief of the National Revenue Administration and taxpayers has taken effect on 1 July 2020, and can be implemented based on amended regulations of tax ordinance. According to the intention of the legislator it regards three interrelated institutions: cooperation contract, tax settlement and tax audit. Cooperation contract is a helpful tool in the process of avoiding violations by taxpayers in regard to tax obligations which are instrumental in nature, and it also attempts to create mutual trust and understanding in relations between tax authorities and taxpayers in Poland.

There are strong connections between a cooperation contract and a tax settlement within the scope of an agreement, which may concern, i.a. interpretation of tax law or setting transfer prices.

Analyzed regulations exclude admissibility of concluding a contract in regard to activities and events, which would come within an ongoing tax procedure, tax control, duties and tax control or administrative and judicial proceedings, or a settled case with an issued decision or a ruling of a tax authority.

Acting based on new regulations of tax ordinance, the Chief of the National Revenue Administration acquired a warrant to conduct a tax audit at a taxpayer’s before concluding a contract or during the audit. The purpose of the audit, apart from cooperation contract and tax settlement, was to create a tool which would enable verification of accuracy of fulfilling tax obligations by a taxpayer that are instrumental in nature, and also verifying the effectiveness and adequacy of frames of internal tax control.