Service-Tax

E-Taxes program, i.e. modernization of tax administration

A real revolution awaits us related to the modernization of the tax administration. It is to be more open to the taxpayer thanks to the introduction of the e-Taxes program. The project is to be developed and implemented until 2021. The status of the e-Taxes program and new services for taxpayers and related benefits were the subject of a meeting on September 17 at the Ministry of Finance, which took place between Undersecretary of State Jacek Kapica and representatives of entrepreneurs' organizations and other taxpayers.

Building the e-Taxes program

On February 1 this year. a contract was signed with Sygnity S.A. for the construction, implementation and maintenance of the e-Podatki system. The contract will be implemented in the years 2013 - 2021, and its gross value amounts to PLN 232 million. This project is co-financed by the European Union, from the European Regional Development Fund under the Operational Program Innovative Economy 2007-2013.

The subject of the e-Taxes program is to improve tax administration. It consists of 3 projects:
e-Registration - concerns the area of registering stakeholders,
e-Deklaracje 2 - concerns the exchange of information with the environment,
e-Taxes - improvements in the internal area.

According to the Ministry of Finance, the above projects constitute organizational, legislative and IT activities aimed at transforming the Polish tax administration and equipping it with modern information management tools.

Assumptions of projects under the e-Taxes program

The e-Registration project provides for the following simplifications:

automatic, ex officio registration of entities recorded in public registers,
identified in contacts with the tax administration using the PESEL number of natural persons who do not conduct business activity or are not VAT payers,
identified on the basis of the NIP number of other entities; NIP number generated automatically at the time of taxpayer registration without the need to issue an administrative decision.

The e-Deklaracje 2 project includes tasks related to:

education and tax information,
simplification and consolidation of tax returns,
development of electronic communication, primarily without the use of a qualified electronic signature,
preparation by the tax administration for certain groups of taxpayers of pre-filled declarations,
electronic access services to individual tax data - taxpayer's account,
automation of information exchange in the field of data confirmation by the tax administration,
simplified informing the Public Benefit Organization about the 1% of tax transferred.

The e-Taxes project focuses on:

streamlining tax administration through a centralized tax collection and distribution system and popularizing the use of electronic documents,
gathering knowledge about the taxpayer in the so-called the taxpayer's account, including all tax, financial and operational data,
making the collected data available via the Internet to the account owner - the taxpayer / payer,
providing data to the taxpayer through the tax portal, providing, inter alia, pre-filled declarations and correspondence exchange services,
automation of activities carried out through the widespread use of risk management,
reminding the taxpayer (e-mail, telephone, text message) about the payment date.

Changes implemented under the e-Taxes program

In the case of some of the assumptions of the project, the dates for introducing improvements are already known. The next one is scheduled for October 1, 2013. On this day, a list of entities that have submitted a guarantee deposit in connection with the delivery of "sensitive goods" will be launched via the Public Information Bulletin.

From July 2014, new services will be launched:

checking the correctness of the NIP number - the system will display information such as NIP correct / incorrect,
checking the registration of the VAT payer - incl. Thanks to this, entrepreneurs will be able to avoid posting invoices with input VAT, received from entities not registered for VAT, as well as the service will facilitate the determination of the buyer's status to taxpayers who have chosen the cash method in VAT,
a website that provides data for bailiffs and other authorized bodies.

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In October 2014, there will be simplifications regarding:

guaranteeing the entity the actual conduct of business immediately after the entry is made,
shortening by approx. 17 days the waiting time by the entity for the possibility of commencing business activity - NIP and REGON numbers will be issued "from the automatic machine",
listing REGON and NIP numbers in the National Court Register without the need for a district court to issue a ruling in this regard,
a common supplementary data notification form for the needs of all records / registers submitted to the Tax Office.

In the case of declarations, the following directions of changes are envisaged:

consolidation of PIT-11, PIT-8C and PIT-R declarations into one: PIT-INF as well as PIT-4R and PIT-8AR in PIT-ZR
the ability to submit an electronic PIT-INF declaration without indicating a specific tax authority,
no address blocks in declarations and statements.

A tax portal will also be prepared, divided into a public and individualized block - available only after logging into the taxpayer's account.

In the public block you will find, among others:

tax information: online courses, changes in regulations, interpretation of regulations, rights and obligations of taxpayers,
information search engine: OPP, tax interpretations,
forms: interactive and traditional to print, along with filling instructions,
submitting / sending: declarations with authorization data and electronic signature,
technical support: FAQ, instructions for using the account,
tools: tax and interest calculator.

The individualized block will be intended for:

receiving correspondence from the Tax Administration (e.g. decisions, summons, reminders),
delivery of correspondence to the AP,
preview of registration and address data, bank accounts, tax obligations,
view the dimensional information from the payer's (or payers) declarations that relate to a given taxpayer,
viewing the history of accounting entries, decisions, decisions, certificates or a list of reported cash registers,
providing a pre-completed annual tax return for certain taxpayers,
payment of the liability by redirection to the online payment system,
view the status of matters relating to the user (e.g. tax and enforcement proceedings).

Changes are also planned in the National Tax Information in terms of service development. Short-term goals include: launching an e-mail response service and increasing the capacity of the tax hotline. The long-term goal is, among others, providing information on the individual situation of the taxpayer.

Pre-Completed Annual Returns

This is one of the most important simplification changes for taxpayers. The initial completion of the annual tax return will apply only to natural persons not conducting business activity. The declaration will be made available on the tax portal after logging into your individual account. Employers who employ more than 5 people will be required to submit information on the collected advance payments electronically on the PIT-INF form.

Expected deadlines for submitting PIT-INF and PIT-11 declarations:

February 28 - in electronic form,
January 31 - in paper form.

The implementation of the changes is planned for January 1, 2015.

According to the Ministry of Finance, ultimately "e-Taxes" are to reduce the costs of functioning of the tax system, both on the part of the administration, taxpayers and payers, to the average value for OECD countries. and tax distribution.