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Sending a notification of payments to an account outside the white list to the wrong Tax Office Head


In the latest private tax ruling of January 16, 2020, the Head of the National Revenue Service took a position that the taxpayer, who has sent a notification referred to in art. 117a § 3 of Tax Code within the statutory deadline to a tax office improper for the invoice issuer, will not lose the right to settle the expenses as tax deductible costs.

The entity requesting the ruling indicated that it is an active VAT payer, which, as part of its business, purchases goods and services from domestic entities that are registered as active VAT payers. The taxpayer makes payments for goods and services by transfer to bank accounts on the VAT list (the so-called white list). The taxpayer asked the question whether he would be able to include as tax deductible costs the payments made to an account that is not on the white list, while sending a notice within the prescribed period of 3 days, but despite acting with due diligence, due to an error or other circumstances beyond his control, he has sent such notice to a tax office improper for the issuer of the invoice.

In the ruling, the Head of the NRS (National Revenue Service) stated that although the rule under Article 170 § 1 TC regarding notices to the competent authority, refers directly to documents exchanged in the course of tax proceedings, it should also be adopted in relation to the notification of payments to an account other than the one included, on the day of the transfer instruction is given, in the list of entities referred to in Art. 96b (1) of the VAT Act.

The Head of the National Revenue Service admitted that where a taxpayer acted with due diligence, but due to a mistake or circumstances not attributable to him, the notification was sent within the required period of 3 days, but to the wrong tax office, such an error will not cause negative consequences to the taxpayer.

Paulina Andrzejczyk, Tax Consultant, ATA Tax Sp. z o.o.

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