Is Taxes in Poland are really high? They do not support the comparison published by the OECD, the IMF and other international organizations. And the image of our taxman is bad? This in turn confirmed by many surveys. The allegations are clear: the taxman is inefficient, uses against taxpayers complex rules, is variable and is based on interpretations taken from the ceiling.
But taxpayers also can swim in this murky water. Many uses the imperfect legislation, so that up to save on taxes paid.
Cheap and strong beer
As this war look like in practice? Here’s an example. Brewery from the central Polish beer production starts with a minimal amount of malt. It replaces it with other ingredients: glucose syrup or malt or corn grits. He argues that this is an experiment that meets the tastes of customers. Syrups are cheaper than malt, and by using them drink deeply odfermentuje. In other words, the extract obtained from the more alcohol, the consumer gets cheaper and stronger beer. He should be happy. Sure it is. Like how happy the company.
What goes into the machinations? Basing the production of beer a sweet syrup reduces the cost of its production, and innovative, strong and cheap beer is a guarantee of maintaining the increasingly competitive market. But there is something else – a giant savings on tax. A good example of such a product is “ginger beer” resulting from the fermentation of molasses ginger. Manufacturers believe that have produced beer, and so have the right to use lower tax rates . A malt beer that is only a dozen or so percent? Manufacturers claim that there is no clear standards, which dictate that he was a predominant ingredient of beer. They rely on the judgment of the Court of Justice of the EU (interestingly, the same sentence refers to fighting with the producers of the tax authorities). It shows that if you can not objectively distinguish between “experimental beer” from the traditional product made from malt, it should benefit from a lower tax rate. Everyone knows that the end result has little in common with beer, but the reality is the reality, and interpretations of interpretations.
Manufacturers of waiting, however, an unpleasant surprise. After several years of savings on the tax question the customs officials. Manufacturer hear that he was not produced beer, and the so-called. beverage fermented. For this category include, for example. Sake. Such spirits are much higher taxed (158 zł per 1 hectolitre of product, compared to 7.79 zł). The company product was popular (in the market found many beer lovers inferior in taste, but more powerful), so the decision officials means that you have to pay the tens of million of excise duty.
Who has this dispute right ? Andrzej Olkowski, president of the Association of Polish Regional Breweries and board member Kormoran Brewery, admits that the only argument, which may prompt traders to produce the drink “piwopodobnego” syrup-based, is the economy. So saving on taxes. As they discourage experimentation? – We want to change today definition of beer , so that it easier to qualify for drinks “piwopodobne” to the category of fermented beverages – he admits.
all costs
Example Two: corporate costs. Both the Law on PIT and CIT, allow operators to reduce revenue expenditure, which are associated with the obtained income or preservation and protection of its source. The rule is, of course, the entire catalog of exceptions, but strictly defined in the Act. Many entrepreneurs understand, however, these rules in their own way. Even if a entrepreneur dealing with repair and sales of trucks. He wanted to reduce revenue expenditure on piano, safe for storage of weapons and depreciation of the yacht and aircraft. Refused him that both the office and the Chamber of duty. Officials determined that the boat was not hired and serve advertising or promotion of the company. Similarly plane, which at all times was in the hangar. A expenses for safe and piano that’s normal extravagance. The court was a little milder. To recognize that the entrepreneur tried to rent a yacht, so at least those expenses have business sense. Other costs have no connection with the revenue and serve his personal goals. It turned out that the safe was mainly used for storage of alcohol.
Another thing: known Polish volleyball player , a former representative of the country, as many well-paid athletes, founded the business business. And within it accountable both remuneration for sports services and advertising. Money paid him, the club and the Polish Volleyball Federation. Volleyball in tax costs ranked among expenses for the purchase of a suit, shirt and other clothing, and production of multimedia materials for the needs conducted by him portal. Officials acknowledged that this exaggeration. Volleyball appealed and explained that expenditure on the purchase of clothing was an investment in your own image, necessary to properly provide advertising services. And thanks to the production of multimedia content on the portal can analyze matches for sports marketing. The case reached the court. This agreed with the tax authorities. He stated that these purchases were so personal. He pointed out that the man was not required to conduct multimedia portal, which promoted itself.
Sale of real estate
Przemysław Antas, legal counsel and tax advisor, says that the popular abuse of tax is relief housing . As a rule, proceeds from the sale of property obtained within five years of its acquisition is taxable. But there are exceptions. Even so, that if within two years from the sale of premises will be used for residential purposes, the tax is not paid. – With so certain provisions investors often use – explains the expert. Buy and renovate premises, and sell them at a profit without payment of tax. Caught by the tax authorities they explain that bought them for myself, not for investment purposes. It’s hard to believe officials when the investor buys and sells several properties a year.
Sometimes in the tax guerrilla war is used close. In one of the cases considered by the NSA taxpayer claimed to have received money from the trust title concubines. This allowed him to avoid the payment of tax on civil law transactions. Officials agreed, however, that there was a conclusion of taxable irregular deposit contract (simplified taxpayer can turn other people’s money and ultimately must give them back). He agreed with the court too.
The newest way to optimize tax is concluding agreements with foundations. Through them, the citizen services. Foundation invoices, pay VAT, earnings forward after deduction of commissions his ward. Of course ward in quotation marks. In this way, it masked the fact of doing business.
Smoke from cigars
Fiskus to creative taxpayers sometimes helpless . Then the only solution is to change the rules.
2015. Taxpayers fully legally avoid excise duty from the manufacture of cigarettes. Many still remember easy to find booths and shops with huge banners of “Smoke for 6 zł.” Why so cheap? Precisely because of the taxes. The owner shall provide customers with a special machine, and you yourself veered cigarettes. Tobacco was sold in the same place. Often he came from a cigar or cigar collector. All in accordance with the law. Entrepreneur providing the machine was not subject to excise duty because he had not produced cigarettes. He just rented the unit. The producer was not a consumer. The tobacco industry estimated then that the production of cigarettes is even half the market. Tax authorities realized that he was losing the excise tax, but all the dealings was difficult to challenge. Finally, we introduced legislative changes. From 2015. Dealings whole is unprofitable, because it considered the production of cigarettes.
In such cases, the tax authority is sometimes justified suspicion. Although this approach can sometimes poverty could send the officials. Such was the case of a disabled mechanic. To 2006. Repaired professionally car. Then he fell ill on the spine and had to przebranżowić. Still she had a garage with a canal and basic tools. As part of neighborly help repairing cars friends. In return, they will respond with food: the fisherman gave him several kilograms flounders, a farmer in exchange for the replacement of brake pads 15 kg of potatoes and 30 eggs. The tax office came to the conclusion that the man ran unregistered economic activities. It was to be continuous, organized and profit. He was not involved in the accounting books, so officials have estimated his income, comparing with the other mechanics. As a result, he had to pay the tax office approx. 7 thousand. zł for 2011. IRS was sure their case, before the Administrative Court in Gdansk loud and final judgment has already criticized her for wanting to tax the “ordinary interpersonal kindness and warmth.” The court noted that the logic of officials, even the person who daily buys neighbor newspaper and gets in exchange small gifts, would be an entrepreneur.
The case was so loud that it became the subject of parliamentary interpellation “the abuse of tax authorities over the citizens.” In response, in March of this year, Deputy Finance Minister Marian Banas assured that the case is a precedent and should not impinge on the activities of all tax officials. He admitted that he had made changes in the managerial position in charge of her chamber duty. Two weeks later finance minister Paul Szałamacha sent to the subordinate officials a letter which resort on Twitter described as follows: “We will catch big fish.” The document states that tax audits will be more, but will concern mainly companies with at least 5 million zł annual turnover. What is more, they are made on the basis of risk analysis. Officials will seek more money in the pockets of scammers and creative taxpayers will no longer be a priority. This does not mean that they won their battle with the tax authorities. They probably also not lose sight of.
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