Strategies for entering foreign markets

Joita9865

If the taxpayer agrees with the presented position, a tax agreement is concluded, if not - he is aware of the occurrence of a tax dispute, will be individually treated by the National Tax Administration - manifested in adapting the form and frequency of supervision over the taxpayer, they will be able to benefit from a reduced rate of late payment interest % for tax arrears arising as a result of the taxpayer correcting irregularities found during the preliminary audit, provided that the correction is submitted and payment of arrears within the deadline specified in the Act.

They will not be charged interest for late payment on tax liabilities arising during the period covered by the monitoring audit if they submit philippines photo editor a correction of their declaration on their own initiative and pay the overdue tax within the statutory deadline no proceedings will be initiated against them in cases of fiscal crimes or misdemeanors for the period covered by the correction referred to above, will be excluded from the obligation to report tax arrangements MDR will be able to use a simplified CIT advance payment tax agreement regarding the projected tax liability in a given tax year Who can join the taxpayer-tax office arrangement? The entrepreneur-Nationa.



Tax Administration cooperation model is intended only for legal entities whose revenues exceeded EUR million last year. A cooperation agreement may be concluded with a taxpayer who has received a positive opinion from a preliminary tax audit. Tax audit before concluding a contract A tax audit is carried out by the Head of the National. Administration towards the taxpayer before concluding a cooperation agreement preliminary audit and during the term of the cooperation agreement monitoring audit in order to check: correctness of fulfilling tax obligations; effectiveness and adequacy of the internal tax supervision framework. The schedule of activities undertaken as part of the preliminary audit is agreed by the head of the National Tax Administration with the taxpayer.

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