Accession to the Horizontal Monitoring Programme

Aim:

Establishing close cooperation with the National Revenue Administration, so that contacts with tax authorities will be based on mutual understanding and partnership, and not on uncertainty related to traditional forms of control.

Benefits:

The taxpayer being subject to Horizontal Monitoring Programme will be the beneficiary of negotiable organizational facilitations and benefits, among which are currently proposed:

• excluding the obligation to report tax schemes (MDR)
• extending or shortening the time limits for performing specific activities (including accelerating the tax authorities’ return of taxes, e.g. VAT)
• reduction or exclusion of interest for late payment
• reduction of the fee for issuing an APA / advance opinion
• the possibility of obtaining information on tax procedures that should be implemented by the taxpayer to ensure the proper fulfilment of tax obligations
• participation in the Programme will be a prerequisite for recognition of good faith with an additional tax liability.

 For whom:

Largest taxpayers whose revenue value exceeds EUR 50 million per year.

Step by step

1. Verification of tax settlements and tax procedures of the Programme candidate
2. Preparation of the taxpayer’s application to participate in the Programme
3. Negotiations of terms and conditions of the compliance agreement with the Head of the National Revenue Administration including, among others, benefits and organisational facilitations
4. Initial audit of the taxpayer’s settlements performed by the Head of the National Revenue Administration in order to verify whether the taxpayer complies with the tax obligations, including the audit of the tax function
5. Implementation of procedures aimed at fulfilling the taxpayer’s obligations arising from the compliance agreement (internal Tax Control Framework)
6. Signing the compliance agreement by the taxpayer and The Head of the National Revenue Administration
7. The stage of cooperation and monitoring of the implementation of the agreement (monitoring audit)
8. Providing a comprehensive support for the taxpayer during implementation of the Horizontal Monitoring Programme (e.g. meetings with tax authorities, preparation of tax arrangements)