Since the issue of tax schemes has been attracting a lot of interest, Magdalena Zasiewska and Dorota Dąbrowska present an alert, which may help to identify obligations arising from the new regulations properly.
As of 1 January 2019 the amendments to the Tax Code have been in force (new Chapter 11a “Information on tax schemes”) regarding Mandatory Disclosure Rules (MDR). Under the new regulations there is an obligation for promoters, users or supporters to report tax schemes to the Head of the National Revenue Administration.
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