- Introduction of JPK and STIR has made it easier for authorities to select entities for audits and block bank accounts.
- KSeF will allow authorities to know about all invoices issued and received by a taxpayer before an audit.
- Taxpayers will need to explain any suspicious transactions.
- Entrepreneurs face increasing pressure from intensified audits, complicating business operations.
- Unusual transactions, low capital, and frequent changes in company details attract auditors.
- Audits are often conducted by the head of the tax office, customs-tax office, or the head of the National Revenue Administration.
- Local tax offices may conduct tax audits or checks, but serious customs-tax audits are usually conducted by non-local offices.
- This approach aims to prevent local connections but is burdensome and costly for taxpayers and the state.
- Taxpayers are selected for audits based on risk analysis and advanced analytical tools.
- The finance minister has powerful tools to detect irregularities and tax fraud.
Source: prawo.pl
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
