Podjęcie czynności kontrolnych bez udziału kontrolowanego w świetle prawa podatkowego
Evaluation of the Tax Ordinance Act Regulations in Terms of the Tax Inspection without Presence of the Controlled Entity

Summary/Abstract: One of the conditions needed to initiate the tax inspection is to deliver the authorization for tax inspection to the controlled entity or to the person who was authorized to represent the controlled entity in the field of tax inspection, in accordance with Art. 281a of Tax Ordinance Act. In practice sometimes delivery of authorization is not possible due to the absence of controlled entity. According to the regulations in such a case, the tax authorities calls the controlled entity to personal appearance in the place in which it will be possible to proceed the inspection. Such a regulation leads to some doubts in the context of the effective initiation of the tax inspection. Moreover, the consequences of lack of personal appearance of the controlled entity or its representative called under Art. 284 § 3 in the place in which inspection can be proceeded are not specified. As a result the initiation of the inspection take place after the expiry of the period specified in regulations. However, the possibility of effective proceeding and finalization of the audit is questionable in the case if controlled entity or its representative will not be present during the whole audit. Conducting of an audit in such situation is possible basing on the available documentation and evidences, but it is not regulated how to effectively deliver the protocol of the audit and so far this issue was not discussed. In this elaboration more detailed description of this issue will be included, but also analysis of the legal possibilities of solving that issue and evaluation of the practice of the tax authorities.

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