Radosław Teresiak: articles by this author
If this question is raised in order to establish the amount of real estate tax, the Polish Classification of Buildings does not provide a sufficient answer.
If a taxpayer has generated a loss and plans to carry it forward to apply against income earned in subsequent tax years, the taxpayer may have to retain its tax records and related documents for up to 11 years.
So far it has not afforded any protection to taxpayers facing an assessment for unreported income to assert income on which tax is no longer due because it is barred by the statute of limitations.
When must a financial institution release information to fiscal audit authorities identifying the holder of a bank account?
At the end of July 2010 an amendment to the Polish Fiscal Audit Act went into effect. Of particular interest is Art. 7c, which expands the obligations of businesses to provide information to tax inspectors.