SOLIDARNA ODPOWIEDZIALNOŚĆ ZA ZOBOWIĄZANIA PODATKOWE I JEJ SKUTKI W PRAWIE BILANSOWYM
JOINT AND SEVERAL LIABILITY FOR TAX OBLIGATIONS AND ITS EFFECTS IN ACCOUNTING LAW

Summary/Abstract: In the Polish tax system, there are various taxes classified as public levies. They perform primarily a fiscal function, but also pursue non-fiscal goals. Polish tax law includes direct and indirect taxes. Direct taxes include corporate income tax, real estate tax and means of transport tax. Indirect taxes include tax on goods and services. The analysis of substantive tax law indicates that these taxes provide for a collection procedure based on joint and several liability. When it comes to corporate income tax, joint and several liability occurs in the case of a taxpayer who is a tax capital group (introduced into the Polish tax system in 1996). In the case of tax on goods and services, a new entity has been introduced into the Act this year (2023), which is the VAT group. In the case of this taxpayer, the provisions on joint and several liability for tax liabilities apply. However, the substantive tax law does not define this concept and the general tax law (Tax Ordinance) indicates that the provisions of civil law apply in this respect. The provisions of civil law do not provide clear answers as to the division of CIT and VAT liabilities between members of the VAT group and the tax capital group. There is only one tax liability in connection with the settlement of these groups. It is created from data relating to each member of the group and according to the rules for building a specific tax title. The lack of a clear answer in the tax law provisions on how to divide the amount of tax liability among group members resulted in the need to analyze the provisions of the balance sheet law. Data resulting from tax obligations are reflected in the accounting books and financial statements of companies in accordance with the provisions of the balance sheet law. The analysis of the Accounting Act shows that there are no detailed regulations regarding accounting and disclosure of settlements resulting from joint and several liability for taxes. Therefore, in order to comply with the correct application of the regulations, members of the VAT and PGK groups must adopt specific solutions provided in the accounting documentation /policy/ referred to in the Accounting Act. This indicates a connection between tax law and balance sheet law.

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