In principle, the state authority, which is the tax office, should protect taxpayers and not violate the provisions of the tax ordinance. Unfortunately, it has recently become quite a popular behavior on the part of the tax office. Recently, there has been fewer tax inspections, while the Ministry of Finance notes that due to the tools used by the tax office, they are more effective. In this case, a question arises regarding their compliance with the provisions of the Tax Code.
The verification activities should be primarily aimed at the formal and technical verification of documents and settlements. Meanwhile, the wording of the provision that they serve to establish the facts to the extent necessary to verify compliance with the documents presented gives the offices a wide margin for interpretation. For example, on this basis, the offices demanded from taxpayers to submit transfer pricing documentation and verified its content in practice. ” – explains Sławomir Buszko.
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