011 - Schematy podatkowe - 8 największych mitów

Is every tax scheme aimed at achieving a tax advantage subject to reporting? Is the existence of any tax benefit always necessary for a reporting obligation to arise? Is every tax relief and exemption truly a tax scheme? Will reporting a scheme always mean that the tax administration will learn about my business plans, and ultimately, is transformation into a limited partnership a tax scheme? Reporting tax schemes (i.e., the mythical MDR) is an obligation that has existed for almost two years and is imposed on a very wide group of people. It applies to both taxpayers (and not just entrepreneurs!) and their advisors (tax and legal), as well as other entities, such as notaries and auditors. Tax schemes are one of the most difficult areas of tax law – the regulations are very extensive, unclear, and sometimes internally contradictory. Although the Ministry of Finance has issued so-called tax clarifications to this regulation, this document largely introduces further doubts. From my practice and numerous conversations, training sessions and consultations regarding tax schemes, I have identified several of the most common myths regarding this issue and today I would like to present them.