Regulation Of The Minister Of Finance Of 10 September 2009 On The Way And Determine The Income Of Legal Persons By Way Of Assessment And How And The Elimination Of Double Taxation In The Case Of Correction Of Earnings Related Entities

Original Language Title: ROZPORZĄDZENIE MINISTRA FINANSÓW z dnia 10 września 2009 r. w sprawie sposobu i trybu określania dochodów osób prawnych w drodze oszacowania oraz sposobu i trybu eliminowania podwójnego opodatkowania osób prawnych w przypadku korekty zysków podmiotów powi

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On the basis of article. 11 (1). 9 of the Act of February 15, 1992 on income tax from legal persons (Journal of laws of 2000, no. 54, item 654, as amended. 2)) are managed as follows: Chapter 1 General provisions § 1. 1. The provisions of the regulation shall govern the manner and mode of determining, by means of estimating the income referred to in article 1. 11 of the Act of February 15, 1992 on income tax from legal entities, and the manner and mode of elimination of double taxation in the case of the correction of the profits of affiliates.

2. The provisions of the regulation shall apply mutatis mutandis in determining the part of the taxpayer's income in respect of the place of residence or headquarters on the territory of the Republic of Poland, established by located on the territory of the Republic of Poland a foreign company, and the taxpayer with a place of residence or registered office in the territory of the Polish Republic, established by a foreign company is located in the territory of another Member State, subject to assignment ago allot.

3. the application of the rules contained in the provisions of the regulation is to determine and the taxation of income that can reasonably be considered to be received on the territory of the Republic of Poland, and in the case of entities resident or established in the territory of the Republic of Poland, also income from abroad, if reasonably can be assigned to these entities.

4. The provisions of the regulation shall not apply in the case of transactions in which the price or the method of determining the price of the subject of the transaction results from set and issued on the basis of normative acts.

§ 2. Whenever a regulation is talking about: 1) entity – this means a natural person, a legal person or organizational unit without legal personality;

2) national entity that is the national entity within the meaning of the provisions of the Act of 29 August 1997 – tax (Journal of laws of 2005, No. 8, item 60, as amended. 3));

3) foreign entity – this means a foreign entity within the meaning of the provisions of the Act referred to in paragraph 2;

4) entities associated-this means the entities, between which there are links and relationships referred to in article 1. 11 (1). 1, 4-6 and 8a of the Act referred to in § 1 paragraph 1. 1;

5) independent entities – this means the entities, between which there are links and relationships referred to in paragraph 4;

6) foreign plant – this means foreign company within the meaning of article 3. 4A, paragraph 11 of the Act referred to in § 1 paragraph 1. 1;

7) [1] the tripartite procedure means the procedure of mutual communication carried out by at least three Member States;

8) [2] participant – this means the proper Minister of public financies, that within the framework of the tripartite procedure contains a binding agreement to eliminate double taxation in the case of the correction of the profits of affiliates.

§ 3. 1. The tax authorities and tax inspection authorities shall determine by way of affiliate income estimates in the amount of which would be made between independent entities.

2. [3] in order to estimate the income referred to in paragraph 1. 1, applies only the method referred to in § 12 – 18, subject to the rules set out in sections 2, 5 and 5a. Estimated in this way, the income shall be deemed to be the fair market value.

2A. [4] when choosing the method referred to in paragraph 1. 2, the tax authorities and tax inspection authorities shall take into account, in particular: 1) process transactions, including functions that perform the data entities in comparable transactions, taking into account the involved by not assets, including tangible and intangible assets included to assets, human capital and incurred risks;

2) the availability of reliable information needed to apply the selected method, in particular as regards comparable transactions or entities;

3) the comparability of transactions or entities, which should correspond to the rules set out in Chapter 2.

3. The estimate referred to in paragraph 1. 1, shall in particular include all kinds of transactions, as a result of which the transfer of ownership or transfer to use the tangible and intangible, and loans (credits) and the provision of services and the implementation of joint projects, referred to in section 23.

§ 4. 1. The tax authorities or the authorities of the tax audit shall determine the fair market value of the subject matter of the transaction between related parties on the basis of the available information for those bodies, which may have an impact on the determination of the this value.

2. in determining the market value of the subject of the transaction and determining on this basis, income tax authorities or bodies of the tax audit provide taxpayers the ability to active participation in all stages of the procedure and, in particular, provide those authorities with documents, notes and other data on the basis of which it was made price calculation.

3. in determining the market value of the item transaction tax or tax inspection authorities do not take into account the circumstances, which could not be known to the parties to the transaction on the date of its conclusion, and that, if they were known, could cause the site higher or lower value of the transaction.

4. If the taxpayer has made a determination of the market value of the subject of the transaction on the basis of the method or methods specified in § 12-14 and will submit to the tax authority or tax inspection authorities of the data referred to in paragraph 1. 2, and the tax documentation referred to in article 1. 9A of the Act referred to in § 1 paragraph 1. 1, and the integrity and objectivity of the data does not raise reasonable doubt, those authorities shall determine the market value of the subject of such a transaction, using the method adopted by the taxpayer, unless the use of another method, in the light of the provisions of the regulation, and in particular chapter 2 and your data, it is more appropriate.

§ 5. 1. If the transaction (transactions) between related parties less favourable conditions were established for one of the actors from the conditions that would be made independent entities, while in another transaction (transactions) between the same entities specified conditions are more favorable for this principal, the tax authority or tax inspection authorities do not make price adjustment items of such transactions, in cases where smaller benefits obtained in relation to the first transaction (transactions) are compensated for higher benefits obtained in connection with this other transaction (transactions).

2. the Compensation referred to in paragraph 1. 1, should be considered to be compatible with market conditions, if such compensation would make third parties.



Chapter 2 the analysis of comparability of transactions § 6. 1. [5] the term affiliate income by way of estimating precedes by tax authorities and tax inspection authorities analysis under conditions agreed between related parties and examination of compliance of these terms and conditions, which would be made between independent entities, or conditions, that fix the operator with an independent entity in comparable circumstances, hereinafter referred to as "the analysis of comparability".

2. the comparable considered such transactions, in which none of the possible differences between the compared transactions or between entities that contain these transactions would not materially affect the price of the subject of the transaction on the open market, or you can make a reasonably accurate amendments to eliminate the significant effects of such differences.

3. [6] in the comparability analysis the comparability factors should be taken into account, in particular: 1) the characteristics of the goods, services or other benefits;

2) process transactions, including functions which perform the comparison operators, taking into account the transactions involved by not assets, human capital and incurred risks;

3) trading conditions specified in the contract or agreement, or other proof that documents these conditions;

4) economic conditions present at the time and place in which the transaction was made;

5) economic strategy.

4. [7] comparability analysis consists in particular of the following stages: 1) general analysis information on a taxable person and economic environment;

2) analysis of the established or imposed between related parties, in particular on the basis of the functions performed, the assets become involved and incurred risks as a result of which identify the factors relevant to the circumstances of the case, economically tested, taking into account paragraph 3. 3;

3) check that there is the ability to compare conditions agreed or imposed between related parties with the terms applied by the operator with the independents;

4) identification and verification of comparable conditions fixed by third parties;

5) the selection of the most appropriate methods in the circumstances of the case, taking into account the principles set out in § 3. 2A, and then determine the need for a benchmark profitability and choice of its kind for the selected methods;

6) identification of comparative data for the selected method on the basis of the most economically significant factors, referred to in paragraph 2, and to identify the need to make the amendments referred to in paragraph 1. 2;

7) comparative data analysis.


§ 7. 1. [8] in carrying out the analysis of comparability of items transactions should take account of the differences of the characteristics of the goods, services or other benefits that are the subject of the transaction being compared, in so far as these characteristics can have an effect on the market value of items transactions and the method used.

2. in particular, the characteristics of items transactions affecting market value, subject to consideration in determining the comparability of the market value of these items on the market, in the case of: 1) material goods – physical characteristics of the goods, their quality, durability, availability, load, if any, of their rights of third parties, the availability of goods and services associated with them, as well as the size of the delivery;

2) intangible goods – a form or type of transaction, the duration and the level of protection of these goods and the anticipated benefits associated with the use of those goods;

3) services and other benefits – the nature, scope and quality of such services and benefits.

3. in the case when the method used does not require strict comparability of items transactions, analysis of comparability, referred to in paragraph 1. 1, should be carried out in relation to the industry affected by the transaction, with particular regard to the provisions of § 8 and 10.

§ 8. 1. when carrying out the analysis of comparability of entities engaged in transactions on the market should be taken of the course of the transaction, including functions that perform the data entities in comparable transactions, taking into account the analysis become involved by not assets, including tangible and intangible assets included to assets, human capital and the risk incurred.

2. analysis of the entities involved in the transaction should specify who from transaction participants perform the functions involve assets and risk are economically important, it is those which are essential for the creation of value and profits arising from the transaction.

3. When making the analysis, referred to in paragraph 1. 1 and 2, take into account, in particular: 1) types of the functions carried out by the parties to the transaction;

2) the type and the value of the assets involved and the material goods, in particular land, buildings, structures, premises, machinery, equipment, means of transport;

3) the type and the value of involved assets and intangible goods;

4) the degree of involvement of human capital;

5) types of and allocation of risk and liability of the parties to the transaction.

§ 9. 1. analysis of the comparability of transactions should take account of the conditions laid down in the transactions being compared to the extent to which the differences between these conditions may have an impact on the market value of the subject of the transaction.

2. for conditions that may affect the market value of the transaction to compare items include, in particular: 1) the terms, conditions and payment;

2) the period in which the transaction is carried out, and the factors associated with the passage of time;

3) timeliness of completion of the transaction;

4) secure checkout.

§ 10. Analysis of the comparability of the transactions carried out on the various markets should take into account the conditions existing on the market compared to the extent to which these conditions have an impact on the market value of transactions in these markets. To them, in particular: 1) the size and position of the market concerned and the nature of this market (retail or wholesale);

2) the ratio of supply to demand for information goods or services, the purchasing power of consumers, the bargaining power of suppliers, and the degree of competition;

3) availability of substitute goods and services, and risks;

4) nature and scope of government regulation of the market and the degree of risk of doing business in the relevant market;

5) the level and structure of costs associated with the transaction in the relevant market;

6) [9] the duration of the transaction, in particular the existence of the economic cycle, business, or life cycle of the product.

§ 11. 1. analysis of the comparability of transactions should take into account the applicable economic strategy, where it had an impact on the value of the transaction. Economic strategy includes in particular: 1) the use of the promotional price when entering the market;

2) time reduction in profits in Exchange for higher long-term gains;

3) take over a period of higher costs in order to maintain the market or new;

4) [10] the placing on the market of innovative products or services.

2. The impact of factors related to the implementation of the declared by the economic strategy may not be taken into account in cases where the subsequent activities of this entity does not support the implementation of the strategy, unless no such implementation is due for reasons independent from the subject, which he could not predict when deciding a strategy.



Chapter 3 basic methods for the determination of income taxpayers by way of price estimates § 12. 1. the method of comparable uncontrolled price is based on a comparison of prices of the subject of the transaction set in the transactions between the related parties with the price used in comparable transactions by third parties and, on this basis, determining the market value of the subject of the transactions between the related parties.

2. The comparison referred to in paragraph 1. 1 shall be made on the basis of the prices, which is used for the entity in a given market or comparable transactions with independent entities (internal price comparison), or on the basis of the prices that apply to comparable transactions other independent entities (external price comparison).

3. [11] (repealed).

§ 13. 1. resale price Method is to lower the price specified in the transaction of each entity with an independent, relating to goods or services purchased by the entity from the entity associated with it, a margin resale price. So the rate can be considered to be the market price specified in the transaction of the entity the entity associated with him.

2. resale price Margin comprises direct expenditure and, subject to paragraphs 2 and 3. 3, indirect expenses suffered by the operator in connection with this transaction, and is appropriate for this type of transaction rate of profit. If the entity before the resale has processed or otherwise caused the change in the value of goods or services, this change is taken into account in making price adjustments, referred to in paragraph 1. 1.3. Resale price margin does not include expenditure which are the equivalent of an item's price transactions and general expenses of the Board, it is the cost of operation of the central unit, as a whole, and the costs of the management of the investee.

4. price Margin resale shall be determined by reference to the level of the margin, that the same operator used in comparable transactions with independent actors, or the margin used in comparable transactions by third parties.

5. In determining the amount of the margin prices of resale shall be taken into account, in particular: 1) factors associated with the passage of time between the original purchase and resale, including changes in the market in terms of costs, exchange rates, inflation;

2) changes the status and degree of wear things or rights which are the subject of the transaction, including as a result of technical progress in the field;

3) the exclusive right of odprzedawcy to sell certain things or rights that may affect the decision to change the margins.

§ 14. 1. the method of a reasonable margin ("cost plus") is to establish the selling price of goods and rights and the provision of services in the transaction with a related party at the level of the total base cost and overhead profit, comparable to the base cost and overhead profit fixed between the independents, which take account of comparable features, risks and costs involved.

2. By cost base in this method means the sum of the costs directly related to the acquisition or production of in-house item transactions, and indirect costs, excluding overheads, it is the cost of operation of the central unit, as a whole, and the costs of the management of the investee.

3. In a reasonable margin of profit mark-up is calculated on the basis of the cost base.

4. Mark-up profit in relation to a specific base cost referred to in paragraph 1. 3, shall be determined by reference to the level of profit that the same operator used in comparable transactions with entities, or the profit used in comparable transactions by third parties.



Chapter 4 Determining revenue using transactional profit methods, § 15. 1. In cases where the income cannot be determined using the methods set out in § 12 – 14, shall be permitted to apply methods of trading profit, consisting in the determination of income on the basis of the profit, which reasonably could expect an entity involved in a transaction.

2. trading profit Methods should be used so as not to increase the tax burden of an entity solely because they make profits lower than average profits achieved by other entities, if the smaller gain or failure to profit by an entity can be economic factors or organizational chart.

§ 16. In determining the income from a transaction carried out by related parties shall be permitted to use the following methods of trading profit: 1) method for the distribution of the profits and 2) net trading margin method.


§ 17. 1. the method of profit-sharing, referred to in § 16 section 1 consists in determining total profits, that in connection with the transaction (transactions) reached the affiliates, and sharing those profits among those entities in the proportion in which they would make this Division of third parties.

1a. [12] Total profits referred to in paragraph 1. 1, shall be determined by applying a common standard of accounting and of the single currency, if the related entities, for which the profile is determined, apply common accounting standard and accounting in the common currency. Otherwise, the total profits shall be determined by the application of one of the accounting standards and one of the currencies used by related entities.

2. The proportional distribution of profits, which would apply the independent entities involved in the transaction (transactions), is made by using: 1) the residual analysis, which is the sum of the profits obtained in connection with the transaction (transactions) by related entities involved in the transaction (transactions) in two stages; in the first stage, each participant of the transaction assigns a primary profit appropriate for the type of transaction, which reach third parties, acting as routine functions, involving common assets and paying the standard risk in such transactions; in the second stage of any remaining after the Division in the first stage, the profits are shared between related entities involved in the transaction in accordance with the rules, which would be made independent operators involved in such a transaction, or 2) analysis of participation, which is between related parties the combined profit from the transaction, the object of which are the good produced or enhanced by these entities, based on the relative value of activities undertaken by each of the associated parties , having regard to the factors referred to in § 8.

3. [13] the distribution of the profits referred to in paragraph 1. 1 shall be made by the determination of the revenue generated by each of the affiliates and the costs incurred related to the (data) transaction (transactions). Where the costs associated with the transaction (transactions) exceed the associated with it (them) the sum of the revenue split is subject to loss.

§ 18. 1. the method of net trading margin referred to in § 16 para 2, is to study net profit margin to that obtained in transactions or transactions with other related entity, and you specify its margin level, that obtained the same operator in transactions with entities, or the margin obtained in comparable transactions by third parties.

2. NET trading Margin referred to in paragraph 1. 1 shall be determined by deducting from the revenue earned as a result of the transaction costs incurred in order to achieve this income, including overheads.

3. Deduction of overheads, referred to in paragraph 1. 2, shall be made, having regard to the proportion in which it remains revenue in connection with the transaction, the total amount of revenue.

4. Using the net trading margin, account should be taken of the differences between the parties, whose margins are compared and, in particular, should take into account such factors as: competition from other market participants and replacement goods, efficiency and management strategy, market position, the cost structure and the cost of raising capital and the degree of experience in the business.



Chapter 5 specific cases and conditions for determining the market value of intangible goods and services § 19. 1. in determining the market value of the intangible goods or services in transactions between related parties, the tax authorities or tax inspection authorities in the first place, are investigating whether independent, reasonably acting parties would conclude the transaction on terms as agreed by the related parties.

2. In cases when reasonably expected benefits the entity that contains the transaction are clearly smaller than those incurred in connection with this transaction expenses, and the subject does not indicate reasonable reasons to justify their pay in a certain amount, the tax authority or tax inspection authorities shall examine the accuracy of the determination of the amount of incurred expenses.

3. when the examination referred to in paragraph 1. 2, takes into account also other costs arising out of the use of a given good or service.

4. The provisions of paragraphs 2 and 3. 2 shall not apply if separate provisions is apparent for the obligation of the legal action.

§ 20. 1. When estimating the income tax authorities or tax inspection authorities shall specify the costs to be borne by the affiliates for advertising, in proportion to the performance by these entities benefit from the ads. If a taxpayer has to bear the costs of advertising, from which benefits also achieved a party related to the taxable person be considered then that the first entity performs commercial services within the limits of which correspond to one as to the nature and extent of the services operated by an independent company.

2. In particular, in order to determine the proportionality of the incurred expenditure on advertising, which conduct brings the potential benefits to two or more entities, should be taken into account under which markets is advertising, and the sales of the advertised goods and services individual affiliates in the markets covered by advertising.

§ 21. 1. If the taxpayer can provide to an affiliated entity the taxpayer loan (credit) or will receive the loan (credit) regardless of their purpose and destination, or provide or receive any form of guarantee or surety, the market price for this service are interest or Commission or other form of remuneration, which develop such seals would perpetuate for the service provided under comparable transport conditions, the independent.

2. The market value of the interest shall be determined on the basis of the amount of the lowest interest, which the operator would have to pay an independent entity to obtain credit (loans) for a similar period in comparable conditions.

3. Making the determination referred to in paragraph 1. 2, you must take into account all relevant circumstances related to a specific case and, in particular: 1) the amount of the loan (credit) and the period for which it was granted;

2) nature and purpose of the loan (credit);

3) risk and securing the loan (credit), taking into account the special conditions, which the lender (lender) can grant the borrower (borrowers) independently;

4) currency loan (credit), the risk of changes in currency exchange rates, the cost of security measures a loan (credit) risk mitigation measures and currency fluctuations;

5) the amount of the commissions.

§ 22. [14] if one entity with another, or with multiple players taking the test on behalf of that other entity or entities, in order to determine the revenue obtained in connection with that (such) a transaction (transactions), you must assign the possible benefits of the test results obtained to these entities, or only one of these entities. The assignment of these benefits from preserving the principles provided for in Chapter 2.



§ 22a. [15] 1. If the related party shall submit to the tax authority or tax inspection authorities a description of the transactions for services with low added value, the authorities shall make the examination referred to in paragraph 19, in the first instance on the basis of the description.

2. low-value added services referred to in paragraph 1. 1 shall mean services routine, the main activities of the recipient, or readily available, which do not contribute to the creation of high added value for the provider or the recipient.

3. a description of the transactions for services with a low value added tax, as referred to in paragraph 1. 1 shall include, in particular: 1) the indication of the type of service provided and the reasons for the qualification of the service as a low-value services referred to in paragraph 1. 2;

2) confirm that the service has been made, and a detailed explanation on the rationality of acquisition services, including gained or expected benefits;

3) a description of and justification for the way the provision of services;

4) a list of the expenses incurred by the affiliates, associated with the services, along with their description and analysis;

5) a list of the expenses of the shareholder;

6) a description of the key cost-sharing;

7) directory of on-demand services along with their description;

8) an indication of how the calculation of remuneration for services rendered and its height, together with the reasons for the method and how to use it;

9) documentation to be presented.

4. the expenditure related to the performance of low-value added services include costs directly and indirectly related to the service provided, with the exception of expenditure.

5. The expenses of the shareholder is meant expenditure incurred by the entity having shares (shares) in the other related entity, which benefits only to the company having shares (shares) in the other related entity.

6. The costs incurred by the affiliates in connection with the services with a low value added tax applied in the framework of these services should be considered taking into account the conditions that would be made between independent entities.

7. Specifies:


1) sample service catalog with low added value, which is the annex 1 to the regulation;

2) example directory of expenditure, which is the annex No. 2 to the regulation.

§ 23. 1. If the taxpayer participates in the cost of jointly incurred by affiliated companies on the creation of intangible goods, the amount paid by the taxpayer's burden in this respect be considered can be specified in accordance with the rules of the market only when such conditions, in the light of the expected benefits of such participation, akceptowałyby third parties.

2. the conditions referred to in paragraph 1. 1, concern in particular the proportional to the expected benefits of the burden these costs and, in addition, proportional to the amount of burden sharing of benefits, which were not expected (included) in defining these terms.

3. If the taxpayer has the option to obtain comparable benefits in the framework of the agreement referred to in paragraph 1. 1, or from an independent entity and in one of these cases, a taxpayer will have lower expenses, for the purposes of determining the market value of the benefits of the taxpayer should be lower.

4. In the cases referred to in paragraph 1. 1-3, § 4 paragraph 2. 3 shall apply mutatis mutandis.



@ZM1 @ Chapter 5a @ ZM2 @ @ZM1 @ activities @ ZM2 @ § 23a. [16] 1. The tax authorities and tax inspection authorities shall examine the conformity of the conditions agreed or imposed as part of the restructuring activities between related parties with the terms, which would be made between independent entities.

2. By restructuring activities, referred to in paragraph 1. 1, it is understood the transfer between related parties of important economic functions or assets, or the risks.

3. In the course of the examination referred to in paragraph 1. 1, account should be taken of the economic causes of restructuring activities, the expected benefits from restructuring, including synergies, and options realistically available to the affiliates participating in the restructuring.

4. The tax authorities and tax inspection authorities consider the correctness of the assignment to the company linked economically significant risk only if it is demonstrated the ability of the entity to take decisions for the management of this risk or financial capacity to bear the burden for the materialization of that risk.

5. The tax authorities and tax inspection authorities shall verify the accuracy of determining the right to remuneration Group entity and the value of the remuneration of the Group entity in the case of the restructuring of the business, taking into account in particular the options realistically available to the entities participating in the restructuring.



Chapter 6 performing the tax liability § 24. 1. in order to eliminate double taxation of income related entities, if income taxable person national entity by the tax administration of another country included in the income of a foreign entity and taxed in connection with the determination by this administration conditions, what would be agreed upon between the parties, at the request of the national entity, the proper minister of public financies can make an adjustment the income of the taxpayer, insofar as the provisions of the relevant international agreements , which is the Republic of Poland, the correction shall provide.

2. The adjustments referred to in paragraph 1. 1, can be made in cases where the conditions laid down by the tax administration of the other country, in the light of the provisions of the regulation, are in accordance with the conditions which develop such seals would perpetuate independent entities.

3. In the case of a correction referred to in paragraph 1. 1, the competent tax authority shall vary the amount of the tax liability of the taxpayer, to the extent resulting from the adjustment.



Chapter 7 the manner and mode of elimination of double taxation in the case of correction of profits affiliates § 25. 1. in order to eliminate double taxation of income related entities national entity may apply to the proper Minister of public financies requesting the initiation of a procedure for mutual communication, on the basis of the Convention of 23 July 1990 on the Elimination of double taxation in the case of adjust the profits of associated enterprises (OJ 2007, no. 152, item 1080) or on the basis of agreements on the avoidance of double taxation , which is the Republic of Poland. The request should be submitted no later than before the expiry of three years from the delivery of the taxable person or entity affiliated with it control protocol or tax decisions that lead or could lead to double taxation, unless the agreement for the avoidance of double taxation, which is the basis for the request, determines another date. The three-year period begins with the first of the following dates: date of service control protocol or the date of service of the decision.

2. The proper Minister of public financies informs in writing: 1) the national about the receipt of the request referred to in paragraph 1. 1, 2) the competent authorities of the other Member States of the national entity of the application referred to in paragraph. 1 by sending at the same time, a copy of the application within one month from the date of its impact.

3. the application referred to in paragraph 1. 1 shall contain at least: 1) identification of entity and affiliates, which procedure applies, in particular: the name, the address of the place of residence or registered office, tax identification number;

2) a description of the facts of the case, taking into account the existing links between the national body and related parties, referred to in paragraph 1;

3) the term of the tax year to which the application relates;

4) copies of tax decisions, control protocols or other documents testifying to the existence of double taxation;

5) information on proceedings instituted by the taxpayer or related entities referred to in paragraph 1, the tax or judicial proceedings, including judicial rulings issued on;

6) the reason for the request, in particular containing explanation of the application of the rules referred to in article 1. 4 of the Convention, referred to in paragraph 1. 1;

7) national party statement of readiness without delay, make available to the competent Minister of public financies full documentation and provide any information that may have an impact on the outcome of the case.

4. at the request of the proper Minister of public financies as indicated by documents in the case should be translated into agreed with the competent authorities of the other Member States, where the application concerns, working language.

5. If the application does not contain all the elements indicated in paragraph 1. 3 and 4, the proper minister of public financies calls on the national entity within 2 months from the date of receipt of the request to be completed.

6. The case shall be deemed to be notified of the date of receipt of the application referred to in paragraph 1. 1, containing all of the items indicated in paragraph 1. 3 and 4, or from the date of effect of the last of the supporting documents requested in the call, referred to in paragraph 1. 5.7. If the assessment of the proper Minister of public financies proposal referred to in paragraph 1. 1, is legitimate, and the case cannot be settled by him within the framework of national procedures, in a way that takes into account the request of the national entity, it shall initiate the procedure of mutual communication, inform the competent authorities of the other Member States, where the request relates to, enclosing a copy of the information referred to in paragraph 1. 3. at the same time, to initiate the procedure of mutual communication, the proper minister of public financies informs the national entity.

8. The proper Minister of public financies informs – on the basis of the available information-the competent authorities of the other Member States concerned by the application, and the national entity, whether the request has been lodged within the time limit referred to in paragraph 1. 1, and the date from which the count is two-year period referred to in article 1. 7 paragraph 1. 1, of the Convention, referred to in paragraph 1. 1.9. Mutual communication, should be completed within 2 years from the date referred to in paragraph 1. 10.10. The two-year period referred to in paragraph 1. 9, starts with the later of the following dates: 1) the date of notification of the final decision of the tax or equivalent document;

2) date of filing of the case referred to in paragraph 1. 6.11. Taking the remedies available under national law in the case covered by the application shall not prevent the conduct of procedures referred to in paragraph 1. 1. A final judgment of the Court in the case covered by the application excludes the application of article. 7 paragraph 1. 1, of the Convention, referred to in paragraph 1. 1.12. The result of the completion of the procedures referred to in paragraph 1. 1, is the basis for the initiation of the proceeding on the determination of the amount of the income or loss of the taxpayer.

13. The procedure carried out on a request made under the agreement for the avoidance of double taxation the provisions of paragraph 1. 3-8 and 11 and 12 shall apply mutatis mutandis.

14. the provisions of paragraphs 1 and 2. 9-12 shall apply mutatis mutandis in the case of the accession of the proper Minister of public financies to procedures initiated on the basis of the Convention referred to in paragraph 1. 1, by the competent authorities of the other Member States.


15. the provisions of paragraphs 1 and 2. 11 and 12 shall apply mutatis mutandis in the case of the accession of the proper Minister of public financies to procedures initiated on the basis of agreements to avoid double taxation referred to in paragraph 1. 1, by the competent authorities of the other Member States.

16. (17) the provisions of paragraph 1. 1 to 12 shall apply mutatis mutandis in the case of tripartite procedures initiated pursuant to the Convention referred to in paragraph 1. 1.17. [18] the provisions of paragraph 1. 9-12 shall apply mutatis mutandis in the case of tripartite procedures initiated pursuant to the Convention referred to in paragraph 1. 1, for which the proper minister of public financies signed up as a participant.

18. [19] the provisions of paragraph 1. 3-8 and paragraphs 1 and 2. 11 and 12 shall apply mutatis mutandis in the case of tripartite procedures initiated on the basis of an agreement on avoidance of double taxation.

19. [20] the provisions of paragraph 1. 11 and 12 shall apply mutatis mutandis in the case of tripartite procedures initiated on the basis of an agreement on avoidance of double taxation to which the proper minister of public financies signed up as a participant.



Chapter 8 transitional and final provisions § 26. In the cases initiated and not completed before the date of entry into force of this regulation, the provisions of the existing.

§ 27. This Regulation shall enter into force after 14 days from the date of notice. 4) 1) Finance Minister heads the Government Department-public finances, based on § 1 paragraph 1. 2 paragraph 2 of the regulation of the Prime Minister of 16 November 2007 on the detailed scope of the Minister of Finance (OJ No 216, 1592).

2) Changes the consolidated text of the said Act were announced in the journal of laws of 2000 No. 60, item. 700 and 703, no. 86, item. 958, no. 103, item. 1100, no. 117, item. 1228 and # 122, item. 1315 and 1324, 2001, no. 106, item. 1150, no. 110, item. 1190 and No. 125, item. 1363, 2002 No. 25, item. 253, no. 74, item. 676, no. 93, item. 820, no. 141, item. 1179, no. 169, item. 1384, # 199, item. 1672, # 200, item. 1684 and No. 230, item. 1922, 2003 No. 45, item. 391, no. 96, item. 874, Nr 137, poz. 1302, no. 180, item. 1759, # 202, item. 1957, no. 217. 2124 and No. 223, item. 2218, 2004 # 6, item. 39, No 29, item. 257, no. 54, item. 535, no. 93, item. 894, no. 121, item. 1262, Nr 123, poz. 1291, no. 146, item. 1546, # 171, poz. 1800, # 210, poz. 2135 and # 254. 2533, 2005 No. 25, item. 202, no. 57, item. 491, no. 78, item. 684, no. 143, item. 1199, # 155, poz. 1298, no. 169, item. 1419 and 1420, no. 179, item. 1484, # 180, item. 1495 & # 183. 1538, 2006 No. 94, item. 651, no. 107, item. 723, no. 136, item. 970, No 157, item. 1119 No. 183. 1353, no. 217. 1589 and # 251, item. 1847, from 2007, # 165, item. 1169, no. 171, item. 1208 & # 176, item. 1238, 2008 No. 141, item. 888 and No. 209, item. 1316 and 2009 # 3, item. 11, no. 19, item. 100, no. 42, item. 341, no. 65, item. 545, # 69. 587, no. 79, item. 666, no. 125, item. 1035, no. 127, item. 1052 and No 157, item. 1241.3) a change in the consolidated text of the said Act were announced in the journal of laws of 2005, no. 85, item. 727, no. 86, item. 732 and # 143, item. 1199, 2006 No. 66, item. 470, no. 104, item. 708, no. 143, item. 1031, no. 217. 1590 and No 225, item. 1635, 2007 No. 112, item. 769, no. 120, item. 818, no. 192, item. 1378 and # 225, item. 1671, 2008 No. 118, item. 745, no. 141, item. 888, # 180, item. 1109 and No. 209, item. 1316 and 1318, 1320 and 2009 # 18, item. 97, # 44, item. 362, no. 57, item. 466, # 131, poz. 1075 and No 157, item. 1241.4), this regulation was preceded by a regulation of the Minister of Finance of 10 October 1997 on the method and mode of determining income taxpayers by way of price estimates in transactions carried out by the taxable persons (Journal of laws No. 128, item 833 and 2003 # 189, poz. 1856) is repealed with effect from the entry into force of this regulation, pursuant to the wording of the article. 12 of the law of 6 November 2008 on amending the law on income tax from natural persons income tax Act legal persons and certain other laws (Journal of laws No. 209, item 1316).

Annex 1. [EXAMPLE DIRECTORY SERVICES WITH A LOW VALUE ADDED]

Annex 1 EXAMPLE DIRECTORY SERVICES with low ADDED VALUE [21] low-value added Services include in particular: a. it services, for example: a. 1. the creation and development of the information system and the management of it;

A.2. the study, development, installation and regular or extraordinary maintenance of the software;

A.3. study, development and regular or extraordinary maintenance of computer hardware;

A.4. the provision and transmission of data;

A.5. services related to backup.

(B) services related to the management of human resources, for example: b. 1. activities associated with the standard and staff management (legal, contractual, administrative, social security and taxes);

B.2. the selection and hiring of personnel;

B. 3. aid in determining career paths;

B.4. support in developing the remuneration system and benefit system (including the share option plans);

B.5. specifying the evaluation process;

B. 6. training of personnel;

B.7. fixed-term staff secondments;

B. 8. coordination of the Division of personnel on a temporary and permanent and to manage redundancies.

C. marketing services, for example: 1. study, development and coordination of marketing activities;

C. 2. study, development and coordination of trade promotion;

C.3. research, development and coordination of advertising campaigns;

C.4. market research;

C. 5. website creation and management;

C. 6. publication of magazines intended for the customers entity is bound.

D. legal services, for example: (D). 1. assistance in the preparation and review of contracts and agreements;

D.2. the provision of up to date legal advice;

D. 3. preparation and ordering reviews legal and tax;

D. 4. help in fulfilling legal obligations;

D. 5. assistance in litigation;

D. 6. centrally manage relationships with insurance companies and brokers;

D. 7. tax advice;

D. 8. transfer pricing;

D. 9. protection of intangible goods.

E. accounting and administrative services, for example: e. 1. assistance in the preparation of the budget and operational plans, conducting mandatory books and accounts;

E. 2. help in the preparation of the interim financial statements, annual and extraordinary balance sheets or extracts from the account (other than the consolidated financial statements);

E. 3. help in fulfilling tax obligations, such as filling out tax returns, calculating and paying taxes etc., data processing;

E. 4. audit of the accounts and billing management.

F. technical services, for example: F 1. help with installation, machines, equipment, processes, etc.;

F. 2. planning and implementation of ordinary and extraordinary maintenance operations of the premises and installations;

F.3. the planning and implementation of ordinary and extraordinary restructuring operations on the premises and installations;

F.4. the transfer of technical knowledge;

F. 5. providing guidelines for innovative products;

F. 6. production planning in order to reduce surplus production capacity and effectively meet the demand;

F. 7. aid in the planning and implementation of capital expenditure;

F. 8. control effectiveness;

F. 9. engineering services.

G. quality control, for example: 1. create high-quality policy and the high standards of production and service provision;

G. 2. assistance in obtaining quality certificates (e.g.. ISO 9000);

G. 3. development and implementation of customer satisfaction programs.

H. other services: H 1. services associated with the strategy and development of the companies in case of connection with an existing or develop a related party;

H. 2. corporate security;

H. 3. research and development;

H. 4. property management and infrastructure;

H. 5. logistic services;

H. 6. inventory management;

H. 7. advising in matters of transport and distribution strategy;

H. 8. storage services;

H. 9. purchase of services and sourcing;

H. 10. the management of reducing costs;

H. 11. services in the field of packaging.

Annex 2. [EXAMPLE DIRECTORY SHAREHOLDER EXPENSES]

Appendix 2 EXAMPLE DIRECTORY SPENDING SHAREHOLDER [22] shareholder Expenses include in particular: a. the cost of activities associated with the structure of the legal entity having shares (shares) in the other related entity: a. 1. The organisational costs of shareholders of the entity, including public announcements;

A.2. the costs of issuance of shares of that entity;

A.3. Administrative expenses of the entity associated with the statutory tasks of the stickers and the members of the Board of Directors of that entity;

A.4. the costs of ensuring compliance with the tax law (tax, accounting, etc.).

B. the costs of reporting entity having shares (shares) in the other related entity, including the consolidation of reports: 1. The cost of the consolidated financial statements of that entity;

B. 2. Costs of the consolidated financial statements;

B. 3. Costs associated with the use of and compliance with the cross-border consolidation of taxes;

B. 4. Costs related to the audit entity.

C. the costs to raise funds for the acquisition of shares.

D. Costs of management operations and control (monitoring) related to the management and protection of investment in shares, except where a third party would be interested in buying or carrying out these activities:


D.1. Shall be borne by the operator the cost of audit of the accounts of another group entity, if it is carried out solely in the interest of the participating entity (shares) in the other related entity;

D.2. The costs of drawing up and approval of the financial statements of the Group entity in accordance with the accounting principles of the country of that other group entity;

D. 3. information technology Costs incurred solely for the benefit of the participating entity (shares) in the other related entity;

D. 4. the costs of the overall review of the performance of the Group entity, if it does not relate to the provision of consulting services to other affiliates.

E. the cost of initial registration of company securities and the cost of activities related to the listing of securities on the stock exchange in the years after the initial registration (e.g., preparation of the documents required by the regulatory authority the stock exchange).

F. the costs associated with investor relations entity having shares (shares) in the other related entity: f. 1. The cost of press conferences and other communication methods: (i) the shareholders of the entity, (ii) financial analysts, (iii) and (iv) the funds other stakeholders of that entity.

G. analysis of the finance affiliates and related change model for financing of these entities.

H. Costs increase share capital affiliates.

And other types of activities regarded as activities: activities related to the adoption and implementation of statutory policy and rules of conduct in relation to corporate governance by affiliates.

[1] § 2 paragraph 7 added by § 1 paragraph 1 of the regulation of the Minister of Finance dated 17 June 2013, the amending Regulation on the method and mode of determining the income of legal persons by way of assessment and how and the Elimination of double taxation in the case of the correction of the profits of affiliates (OJ. 768). The change came into force 18 July 2013.

[2] § 2 paragraph 8 added by § 1 paragraph 1 of the regulation of the Minister of Finance dated 17 June 2013, the amending Regulation on the method and mode of determining the income of legal persons by way of assessment and how and the Elimination of double taxation in the case of the correction of the profits of affiliates (OJ. 768). The change came into force 18 July 2013.

[3] § 3. 2 in the version agreed by § 1 paragraph 2 (c). (a)) of the Minister of Finance dated 17 June 2013, the amending Regulation on the method and mode of determining the income of legal persons by way of assessment and how and the Elimination of double taxation in the case of the correction of the profits of affiliates (OJ. 768). The change came into force 18 July 2013.

[4] § 3. 2A added by § 1 paragraph 2 (c). (b)) of the Minister of Finance dated 17 June 2013, the amending Regulation on the method and mode of determining the income of legal persons by way of assessment and how and the Elimination of double taxation in the case of the correction of the profits of affiliates (OJ. 768). The change came into force 18 July 2013.

[5] § 6 para. 1 in the version agreed by § 1 paragraph 3 (b). (a)) of the Minister of Finance dated 17 June 2013, the amending Regulation on the method and mode of determining the income of legal persons by way of assessment and how and the Elimination of double taxation in the case of the correction of the profits of affiliates (OJ. 768). The change came into force 18 July 2013.

[6] § 6 para. 3 in the version agreed by § 1 paragraph 3 (b). (b)) of the Minister of Finance dated 17 June 2013, the amending Regulation on the method and mode of determining the income of legal persons by way of assessment and how and the Elimination of double taxation in the case of the correction of the profits of affiliates (OJ. 768). The change came into force 18 July 2013.

[7] § 6 para. 4 added by § 1 paragraph 3 (b). (c)) of the Minister of Finance dated 17 June 2013, the amending Regulation on the method and mode of determining the income of legal persons by way of assessment and how and the Elimination of double taxation in the case of the correction of the profits of affiliates (OJ. 768). The change came into force 18 July 2013.

[8] § 7 para. 1 in the version agreed by § 1 paragraph 4 of the regulation of the Minister of Finance dated 17 June 2013, the amending Regulation on the method and mode of determining the income of legal persons by way of assessment and how and the Elimination of double taxation in the case of the correction of the profits of affiliates (OJ. 768). The change came into force 18 July 2013.

[9] § 10 paragraph 6 added by § 1 paragraph 5 of the regulation of the Minister of Finance dated 17 June 2013, the amending Regulation on the method and mode of determining the income of legal persons by way of assessment and how and the Elimination of double taxation in the case of the correction of the profits of affiliates (OJ. 768). The change came into force 18 July 2013.

[10] § 11 para. 1 paragraph 4 added by § 1 paragraph 6 of regulation of the Minister of Finance dated 17 June 2013, the amending Regulation on the method and mode of determining the income of legal persons by way of assessment and how and the Elimination of double taxation in the case of the correction of the profits of affiliates (OJ. 768). The change came into force 18 July 2013.

[11] § 12 para. 3 repealed by section 1, paragraph 7 of the regulation of the Minister of Finance dated 17 June 2013, the amending Regulation on the method and mode of determining the income of legal persons by way of assessment and how and the Elimination of double taxation in the case of the correction of the profits of affiliates (OJ. 768). The change came into force 18 July 2013.

[12] § 17 para. 1A by § 1 paragraph 8 (b). (a)) of the Minister of Finance dated 17 June 2013, the amending Regulation on the method and mode of determining the income of legal persons by way of assessment and how and the Elimination of double taxation in the case of the correction of the profits of affiliates (OJ. 768). The change came into force 18 July 2013.

[13] § 17 para. 3 in the version agreed by § 1 paragraph 8 (b). (b)) of the Minister of Finance dated 17 June 2013, the amending Regulation on the method and mode of determining the income of legal persons by way of assessment and how and the Elimination of double taxation in the case of the correction of the profits of affiliates (OJ. 768). The change came into force 18 July 2013.

[14] the following paragraph 22 set by § 1 paragraph 9 of regulation of the Minister of Finance dated 17 June 2013, the amending Regulation on the method and mode of determining the income of legal persons by way of assessment and how and the Elimination of double taxation in the case of the correction of the profits of affiliates (OJ. 768). The change came into force 18 July 2013.

[15] § 22a added by § 1 section 10 of the regulation of the Minister of Finance dated 17 June 2013, the amending Regulation on the method and mode of determining the income of legal persons by way of assessment and how and the Elimination of double taxation in the case of the correction of the profits of affiliates (OJ. 768). The change came into force 18 July 2013.

[16] Chapter 5a added by § 1 section 11 of the regulation of the Minister of Finance dated 17 June 2013, the amending Regulation on the method and mode of determining the income of legal persons by way of assessment and how and the Elimination of double taxation in the case of the correction of the profits of affiliates (OJ. 768). The change came into force 18 July 2013.

[17] § 25 para. 16 added by § 1 item 12 of regulation of the Minister of Finance dated 17 June 2013, the amending Regulation on the method and mode of determining the income of legal persons by way of assessment and how and the Elimination of double taxation in the case of the correction of the profits of affiliates (OJ. 768). The change came into force 18 July 2013.

[18] § 25 para. 17 by § 1 item 12 of regulation of the Minister of Finance dated 17 June 2013, the amending Regulation on the method and mode of determining the income of legal persons by way of assessment and how and the Elimination of double taxation in the case of the correction of the profits of affiliates (OJ. 768). The change came into force 18 July 2013.

[19] § 25 para. 18 by § 1 item 12 of regulation of the Minister of Finance dated 17 June 2013, the amending Regulation on the method and mode of determining the income of legal persons by way of assessment and how and the Elimination of double taxation in the case of the correction of the profits of affiliates (OJ. 768). The change came into force 18 July 2013.


[20] § 25 para. 19 added by § 1 item 12 of regulation of the Minister of Finance dated 17 June 2013, the amending Regulation on the method and mode of determining the income of legal persons by way of assessment and how and the Elimination of double taxation in the case of the correction of the profits of affiliates (OJ. 768). The change came into force 18 July 2013.

[21] Appendix 1 added by § 1 paragraph 13 of the regulation of the Minister of Finance dated 17 June 2013, the amending Regulation on the method and mode of determining the income of legal persons by way of assessment and how and the Elimination of double taxation in the case of the correction of the profits of affiliates (OJ. 768). The change came into force 18 July 2013.

[22] Annex # 2 added by § 1 paragraph 13 of the regulation of the Minister of Finance dated 17 June 2013, the amending Regulation on the method and mode of determining the income of legal persons by way of assessment and how and the Elimination of double taxation in the case of the correction of the profits of affiliates (OJ. 768). The change came into force 18 July 2013.

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